§ 61-601. Uniformity of application and construction.
§ 61-601. Uniformity of application and construction. In applying and construing subchapters I through V of this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among States that enact the Uniform Principal and Income Act. 77 Del. Laws, c. 99, § 1;
§ 61-602. Applicability of § 61-409 of this title.
§ 61-602. Applicability of § 61-409 of this title. Section 61-409 of this title applies to a trust described in § 61-409(d) of this title on and after the following dates: (1) If the trust is not funded as of the effective date of this chapter, that is, August 1, 2009, the date of decedent’s […]
§ 61-603. Accounts with register of wills not affected.
§ 61-603. Accounts with register of wills not affected. Nothing in this chapter shall be construed to effect or change the form of accounting required under § 2301 of this title. 77 Del. Laws, c. 99, § 1;
§ 61-604. Certain charitable remainder unitrusts.
§ 61-604. Certain charitable remainder unitrusts. (a) Notwithstanding any contrary provision of the chapter, if the trust instrument adopts the provisions of this section by reference, an increase in the value of the following investments owned by a charitable remainder unitrust of the type authorized in § 664(d)(3) of the Internal Revenue Code (26 U.S.C. […]
§ 61-605. Trusts governed by this act.
§ 61-605. Trusts governed by this act. This chapter shall apply to any trust that is administered in Delaware under Delaware law or to any trust, wherever administered, whose governing instrument provides that the construction or administration of the trust be governed by Delaware law. 77 Del. Laws, c. 99, § 1;