5 East Pine Street                                                               Phone: (302) 855-7875 
P.O. Box 743                                                                     Fax:     (302) 853-5871 
Georgetown, DE 19947                                                             sussexcountyde.gov 

                                      Register of Wills 

                                PROBATE PACK INSTRUCTIONS 

  1. File Inventory (Form 600 RW      ) with the Register of Wills within three (3) months from the 
     date letters were granted. Any pages added will cost $1.00 per page to file.

     § 1905. Inventory and appraisal; filing requirements, form, contents and
     supporting affidavits; notice of action affecting title.

     (a) Every executor or administrator shall, within 3 months after the granting of letters
        testamentary or of administration, file in the office of the Register of Wills of the county 
        in which the letters have been granted, an nventoryI        and appraisal.

     §1 06.9Failure to file inventory; civil and criminal penalties.
     (b)Any executor or administrator who fails to file the nventory,I      list and statement       with
        the            Register of    Wills within     3 months     after     the    granting    of letters
        testamentary or of administration shall be subject, personally and individually, to
        a penalty of $1 per day for each day delinquent. This penalty shall not apply until 1             
        monthafter     notice by the Register of Wills of such delinquency.

  2. File First & Final Account with the Register of Wills within one (1) year from the date letters
     were granted along with a  eneficiary B   istLand  aivers   W  oticesorstamped,N (addressed 
     envelopes are required with all Notices). Verification of all payments listed on the
     Account,being paid in full is,   required with the  ccount.A   (Accounting forms are due every
     year until a Final Account isfiled)    .

     THE ACCOUNT MAY NOT BE FILED BEFORE 8 MONTHS FROM THE DATE OF DEATH.

     NOTE:  #1 may be mailed or hand-delivered to the Register of Wills office. No appointment
                  is necessary.

     NOTE:  TO FILE #2, THIS OFFICE REQUIRES AN APPOINTMENT. Please call the phone
              number above to schedule your appointment.

     NOTE:  #1 and #2 MUST be filed within the deadlines mentioned above. If additional time is
                       needed, please submit a written request for an extension.

     NOTE:  The Register of Wills has supplied one copy of the above-mentioned forms and
                  suggests that you make an additional copy to use as a scratch form.

                                                                                          Revised 4/2018

5 East Pine Street                                                          Phone: (302) 855-7875 
P.O. Box 743                                                                Fax:     (302) 853-5871 
Georgetown, DE 19947                                                        sussexcountyde.gov 

                              Register of Wills 

  To All Personal Representatives of Probated Estates 

As Personal Representative of a probated Estate, it is your responsibility to file the paperwork 
involved in clearing an Estate, which is listed below: 

  1)   Inventory Form – An Inventory of all the decedents assets'  (Personal & Real
       Property),along with any Jointly owned property     , is to be filed with the Register of
       Wills office within three (3) months from the date you were appointed as Personal
       Representative.

  2)   If the decedent passed away before January 1, 1999, you must file an Inventory (Form
       600)withthe Division of Revenue due nine (9) months from the date of death. This
       form would consist of all assets and debts of the decedent, along with a list of heirs to
       the Estate, which would determine if any Inheritance Tax were due.

  3)   Accounting Form – An Accounting form is due to be filed with the Register of Willsoffice 
       one (1) year after your appointment as Personal Representative. If at that time   the
       Estate matters have been completed, you         may file a First and Final Account. If
       matters are still pending and debts are still owed, you must     file a First Account only.
       Each year after that you, would be required to file an Account   (even if the Account
       has remained the same) until you are ready to closethe     Estate.

                                                                                     Revised 04/201 8

5 East Pine Street                                                          Phone: (302) 855-7875 
P.O. Box 743                                                                Fax:     (302) 853-5871 
Georgetown, DE 19947                                                        sussexcountyde.gov 

                               Register of Wills 

                               CLOSING OF THE ESTATE 

Please call the phone number above for an appointment to close the estate. 

REQUIREMENTS FOR CLOSING THE ESTATE: 
All Invoices/Bills and matching C     anceled Checks eceipts/Rare required to be brought in as 
proof of purchase and     payment for any expenses listed on the  ccounting.A

Examples: 
    1. Receipt given for opening the Estate.
    2. Any medical expenses from the date of death of the decedent.
    3. Funeral expenses (receipt from the Funeral Director indicating the costs have been paid 
       in full.)
    4. Utility bills for three (3) months from date of death.
    5. Any mortgage payments received or paid.
    6. Any bills paid for the decedent from date of death (example: credit cards).
    7. If Will states the real estate is to be sold, any expenses involving the real estate may be    
       claimed. 

FILE BENEFICIARY LIST 

List the name, address, and relationship of any person named in the Will to benefit from the 
Estate. A Waiver  orNotice for each  eneficiarybis necessary to be filed (See Rule 194).

                                                                                     Revised 04/201 8

5 East Pine Street                                        Phone: (302) 855-7875 
P.O. Box 743                                              Fax:     (302) 853-5871 
Georgetown, DE 19947                                      sussexcountyde.gov

                                 Register of Wills 

                     INVENTORY INSTRUCTIONS 

No appointment is necessary for filing the Inventory. You may hand deliver the Inventory or mail it to the 
Register of Wills’ office. The Inventory is due within three (3) months of the granting of letters. 

FRONT PAGE 
1.  DECEDENT’S FULL NAME: Person who passed away.
2.  RESIDENCE AT TIME OF DEATH: Address of decedent (enter last residence or, if decedent was in 
    a nursing facility, enter that address).
3.  DECEDENT’S SOCIAL SECURITY NUMBER: Located on Death Certificate.
4.  DATE OF DEATH: Month, Day, and Year.
5.  DATE LETTERS GRANTED: Day, month, and year estate was probated.
6.  TESTATE: Died with a Will.   INTESTATE: Died without a will. Please specify which one applies.
7.  COUNTY: Sussex
8.  NAME OF PERSONAL REPRESENTATIVE: Full name of person probating the estate.
9.  ADDRESS OF PERSONAL REPRESENTATIVE: Complete address of person probating the estate. 
    The next lines for Name of Personal Representative and Address of Personal Representative are 
    used only if there is more than one Personal Representative. If not, leave it blank. 
10. NAME AND ADDRESS OF ATTORNEY, IF ANY:       Name and address of attorney. If none, leave blank.

SCHEDULE “A” – REAL ESTATE 
Complete this section only if real estate was solely held in the decedent’s name. If there was none, enter 
“none” in the Description area, enter decedent’s full name at the bottom of the page and proceed to the 
next page. 

1.  ITEM NO: List number of item. If there is more than one piece of real estate, list individually.
2.  DESCRIPTION:
    a.     Enter complete property address(es) along with Tax, Map, and Parcel Numbers.
    b.     Enter person(s) full name/relationship to deceased, and complete address(es) of those who
           are entitled to receive the property.
    c.     Enter the fair market value of the real estate. (Obtain an appraisal or realtor comparable.)
3.  VALUE AT DATE OF DEATH: Enter real estate value and carry to bottom of page.

4. TOTAL:  Sum of all items listed.
5. BOX:  Enter name and complete address of who is to receive tax bill in the future.
6. ESTATE: Decedent’s full name to be written at bottom of page.

SCHEDULE “B” – STOCKS AND BONDS 
Complete only if stocks and bonds are solely held in the decedent’s name. You do not need to list anything 
if there is a Beneficiary. If there were none, enter “none” in the Description area and proceed to next 
page. 

1. ITEM NO:  List number of items individually.
2. DESCRIPTION:  Enter all stocks and bonds.
3. FAIR MARKET VALUE: Balance at time of death.
4. DIVIDENDS:    Interest or dividends accumulated from date of death or paid out forward may be listed
   as additional assets on the Accounting.

5. TOTAL:  Sum of all items listed.
6. ESTATE: Decedent’s full name to be written at bottom of page.

SCHEDULE “C” – MORTGAGES, NOTES, AND CASH 
Mortgages and Notes – Decedent has loaned money and is being paid back. List total payments. 
Cash – Includes monies in the following accounts at date of death (include name of bank, type of account; 
but do not include account numbers): 
   a)    Checking
   b)    Savings
   c)    Money Market
   d)    Certificates

1. ITEM NO: List number of items individually.
2. DESCRIPTION: Banks, credit unions, etc.  Do not list account numbers.
3. FAIR MARKET VALUE: Balance at time of death.
4. INTEREST: Dividends or interest accumulated from the date of death. List as additional assets on the
   Accounting.

5. TOTAL:  Sum of all items listed.
6. ESTATE: Decedent’s full name to be written at bottom of page.

SCHEDULE “D” – JOINTLY OWNED PROPERTY 

1. A, B, & C: List name, relationship, and address of individuals who have joint ownership with the
   decedent.
2. ITEM NO: List number of items individually.
3. DESCRIPTION: Examples: bank accounts (do not list account numbers), auto, mobile home, boat,
   trailer, land and home.
4. FAIR MARKET VALUE: Value of items at time of death.

5. INTEREST: Dividends or interest accumulated from the date of death. List as additional assets on the
   Accounting.

6. TOTAL:  Sum of all items listed.
7. ESTATE: Decedent’s full name to be written at bottom of page.

SCHEDULE “E” – MISCELLANEOUS PROPERTY 
Include any item(s) not listed on previous pages that are solely owned or payable to the Estate. Example: 
automobile(s), mobile home(s), refunds or rebates, life insurance (list only if in decedent’s name), auto 
insurance refunds, household goods and contents. You may group items, unless they are of great value, 
such as antiques, etc., in which case they should be listed individually. You do not need to list any assets 
that have a beneficiary or are payable or transferrable upon death. 

1. ITEM NO: List number of items individually when they are of great value.
2. DESCRIPTION: Automobile(s) and mobile home(s) include make/model/year, refunds include name of
   company, household goods may be listed as one-line item.  Antiques, coin collections, anything of
   great value must be listed individually.

3. FAIR MARKET VALUE: Value of items at time of death.
4. INTEREST: Dividends or interest accumulated from the date of death. List as additional assets on the
   Accounting.

5. TOTAL:  Sum of all items listed.
6. ESTATE: Decedent’s full name to be written at bottom of page.

RECAPITULATION 
Transfer totals from all schedules.  Total of Probate Assets:  Sum of Schedules B + C + E.  

Final Total: Sum of all schedules (B + C + E + A + D). 

OATH OR AFFIRMATION OF PERSONAL REPRESENTATIVE 
On the first line, print the personal representative’(s) name.  On the second line, print the decedent’s name. 
Bring the Inventory back in by the specified time and sign in front of one of the employees at the Sussex 
County Register of Wills’ office. If you cannot return the Inventory in person, the Personal Representative(s) 
may sign and have the signature(s) notarized and then mail the Inventory to the Register of Wills’ office. 

Should an extension for time to complete the Inventory be necessary, a written request may be mailed to 
the Register of Wills’ office. Upon receipt of your request, a confirmation will follow. 

                                                                                         Revised 04/2018

5 East Pine Street                                                                    Phone: (302) 855-7875 
P.O. Box 743                                                                          Fax:     (302) 853-5871 
Georgetown, DE 19947                                                                  sussexcountyde.gov 

                                      STATE OF DELAWARE 
                                                INVENTORY
                                                        for 
                                                Register of Wills
                                                                              Date Filed: ___________________ 

Decedent’s Name: 
Residence at Time of Death:
                                                                  Number and Street 
___________________________________________ Decedent’s Social Security #: ______________________ 
           City, State and Zip Code 
Date of Death: ________________________________         Date Letters Granted: ____________________________
Testate:                Intestate:               County:  New Castle                   Kent     Sussex
Name of Personal Representative:  
Address of Personal Representative: 
Name of Personal Representative: 
Address of Personal Representative: 

Name and Address of Attorney, if any: 

                                                GENERAL INSTRUCTIONS 
     Everyone required to file this Inventory form shall do so within three (3) months after the estate is opened, or within 
three (3) months of the date of death when an estate is not opened. Extensions may be granted for good cause at the 
discretion of the Register. Any Personal Representative may be subject, personally and individually, to a fine under 
12 Del. C. § 1906 if the Inventory is not filed on time. The Inventory shall be filed in the Office of the Register of Wills of 
the county in which the estate has been opened, or when no estate is opened, in the county where the Decedent lived at 
the date of death. The Inventory shall list all personal property the Decedent owned at the date of death. It must also list 
all real estate the Decedent owned at the date of death and must provide the parcel/lot number of each piece of real estate, 
the names/address(es) of the new owner(s) of the real estate, and his/her/their relationship to the Decedent (for example, 
son). The Inventory must also be filed in every county of the state in which the Decedent owned real estate at the date of 
death. The person who is responsible for preparing and filing the Inventory must swear or affirm that the information in it is 
true and correct before the Inventory will be treated as legally filed. 
     If the Decedent owned no property of the kind described in any of the following schedules, the word “None” should 
be written on the page. 
     If the Decedent died before January 1, 1999, the person responsible for filing this Inventory must file a similar 
inventory with the Division of Revenue using its form. This must be done within nine (9) months from the date of death, not 
from the date when the estate was opened. 
     The person who opens an estate for a deceased person is called the “personal representative.” That term includes 
an executor, administrator, and any other person responsible for filing an Inventory. 
     If more space is needed on any of the following schedules, additional sheets of paper of the same size may be 
inserted following the appropriate schedule, provided the added sheet refers to the schedule it supplements. 
     The value to be used for any property listed on this Inventory is the fair market value as of the date of death of the 
Decedent. 
                                                                                                  Revised 04/201 8

                           SCHEDULE A 
                           SOLELY OWNED REAL ESTATE      

Include tax parcel number, deed record number and a description adequate to identify all real estate and 
complete the names and addresses and relationship of persons entitled to each parcel and share of each person. 
Jointly owned property must be disclosed on Schedule D. 

                                                                                VALUE AT DATE 
ITEM NO.                   DESCRIPTION 
                                                                                OF DEATH 

         Please specify the name, address and phone number to whom the tax bill 
         should be mailed: 

                           TOTAL (Also enter on the Recapitulation page)        $ 0.00

ESTATE OF: _____________________________________________________________________________ 
                                                                                Revised 04/201 8

         SCHEDULE B 
         STOCKS AND BONDS                                

Jointly owned property must be disclosed on Schedule D. 

                                                                           DIVIDENDS OF 
                                                                           RECORD PRIOR TO 
                                                                           DEATH AND 
                                                         FAIR MARKET VALUE 
ITEM NO. DESCRIPTION                                                       PAYABLE AFTER 
                                                         AT DATE OF DEATH 
                                                                           DEATH OR 
                                                                           INTEREST ACCRUED 
                                                                           TO DATE OF DEATH 

                                                         $ 0.00                     $ 0.00
         TOTAL (also enter on the Recapitulation page)                              $ 0.00

ESTATE OF: ________________________________________________________________________ 

                                                                           Revised 04/201 8

                                     SCHEDULE C 
                         MORTGAGES, NOTES AND CASH 

Include money in banks and/or mortgages or moneys owed to Decedent at time of death. Mortgages or 
moneys payable by Decedent are not  includable on this schedule. Jointly owned property should be 
disclosed on Schedule D. 

                                                                               INTEREST OR OTHER 
                                                             FAIR MARKET VALUE 
ITEM NO.                 DESCRIPTION                                           INCOME ACCRUED TO 
                                                             AT DATE OF DEATH 
                                                                               DATE OF DEATH 

                                                             $ 0.00                    $ 0.00
               TOTAL (also enter on the Recapitulation page)                           $ 0.00

ESTATE OF: ________________________________________________________________________ 
                                                                               Revised 04/201 8

                                SCHEDULE D 
                    JOINTLY OWNED PROPERTY 

Did the decedent, at the time of death, own any property (s) with another person with right of survivorship; or 
(b)with his/her wife/husband?     Yes     No. If “Yes”, state the name, relationship and address of each
surviving co-tenant.

         NAME       RELATIONSHIP ADDRESS (Number and Street, City, State and Zip Code 

A. 
B. 
C. 

                                                                                   INTEREST OR OTHER 
                    DESCRIPTION                                  FAIR MARKET VALUE 
ITEM NO.                                                                           INCOME ACCRUED TO 
         (Identify co-tenant by using appropriate letter, above) AT DATE OF DEATH 
                                                                                   DATE OF DEATH 

                                                                 $ 0.00                    $ 0.00
         TOTAL (also enter on the Recapitulation page)                                     $ 0.00

ESTATE OF: ________________________________________________________________________ 

                                                                                   Revised 04/201 8

                                             SCHEDULE E 
                                 MISCELLANEOUS PROPERTY 

List all other personal property not listed on another schedule, including, if owned by or payable to the decedent 
or the decedent’s estate. For example, life insurance proceeds, employee death benefits, individual retirement 
accounts, annuities or anything else that is NOT payable to a living person or a trust. Jointly owned property 
must be disclosed on Schedule D. 

                                                                          INTEREST OR OTHER 
                                                        FAIR MARKET VALUE 
ITEM NO. DESCRIPTION                                                      INCOME ACCRUED TO 
                                                        AT DATE OF DEATH 
                                                                          DATE OF DEATH 

                                                        $ 0.00                      $ 0.00
         TOTAL (also enter on the Recapitulation page)                              $ 0.00

ESTATE OF: ________________________________________________________________________ 

                                                                          Revised 04/201 8

                                              RECAPITULATION 

SCHEDULE 
B Stocks and Bonds                            ____________________$ 0.00

C Mortgages, Notes and Cash                   ____________________$ 0.00

E Miscellaneous Property                      ____________________$ 0.00

  TOTAL OF PROBATE ASSETS 
                                                                        $ 0.00
  (Sum of B, C, and E)                                                    ____________________ 

A Real Estate                                                             ____________________$ 0.00

D Jointly Owned Property                                                  ____________________$ 0.00

  TOTAL 
                                                                        $ 0.00
  (Sum of B, C, E, A and D)                                               ____________________ 

                OATH OR AFFIRMATION OF PERSONAL REPRESENTATIVE 

________________________________________________________ make(s) solemn oath (or affirmation) that 
he/she/they has/have made due inquiry concerning the goods, chattels, money and credits due and belonging 
to ____________________________________________________, “the deceased person,” and that this 
Inventory contains all the goods, chattels, money and credits due or belonging to the deceased person that has 
come to the knowledge of the deponent (or affiant) and that the information contained in the Schedule of Real 
Estate and the information pertaining to Entireties and Jointly Owned Real and Personal Property is true to the 
best of his/her/their knowledge and belief. 

_______________________________________________ _______________________________________________ 
Personal Representative                         Personal Representative 

Signed and sworn (or affirmed), before me, on this ________ day of _______________________, A.D., __________. 

                                                __________________________________________________             
                                                                        Notary Public or other qualified person 
                                                                        (State your title) 

                                                                        Revised 04/201 8

5 East Pine Street                                                         Phone: (302) 855-7875 
P.O. Box 743                                                               Fax:     (302) 853-5871 
Georgetown, DE 19947                                                       sussexcountyde.gov 

                          FORM NO. 30-ACCOUNTING FORM 

            Title of Account: “First and Final        ”                     ACCOUNT 

FILED BY:      Your Name 

                          PERSONAL REPRESENTATIVE OF THE ESTATE OF: 
               Decedent’s Name 

OF:                Sussex                               COUNTY 

DATE OF DEATH:        Date Person Passed 

DATE LETTERS WERE GRANTED:      Date estate was opened 

ATTORNEY:                 Name of Attorney. If none, “Pro Se” 

Total Probate Assets: 
This comes from the last page of the inventory, under the line “Total of Probate Assets”. It includes 
only the totals of Schedules B, C & E from the Inventory. 
(Figure must agree with total solely held personal property listed on Recapitulation Page of 
Inventory.)                                                             $ 

Any change in assets since filing the inventory, including additional assets received into the estate or losses. 
Examples include: 
• Gains/losses on sale of securities (stocks, bonds) since filing inventory
• Refunds received for canceling services (i.e. magazine or newspaper subscriptions, insurance,
  garbage pick-up, etc.
• Refunds received from nursing home for credit against prepaid care
• Proceeds for sale of the house ONLY if there was a direction to sell in the will or if real estate needs
  to be sold to pay debts. Settlement sheet must be attached.
• Dividends/interest paid to the estate after filing the inventory
• Litigation proceeds (must submit proof of proceeds, such as letter or check stub)

                                                                        $ 
Total Additional Assets: 

TOTAL:                                                                  $                    0.00 

Attachments:  Form No. SC5 (List of Beneficiaries) S. 
        Form No. SC2 (Waiver of Notice) or SC1 (Notice) 
        Form No. SC3 (Waiver / Incapacity) 
                                                      Accounting Page 1            Revised 08/2017

          **Save canceled checks/receipts for all of the items listed below.** 
The Personal Representative(s) of the Estate of: 
  Decedent’s Name 

asks allowance for the following amounts: 

Administrative Expenses: 
Costs incurred in performing one’s duties as personal representative. 
Examples: 
• Fees paid to Register of Wills (opening costs, inventory filing fee cost, additional letters
  charges)
• Appraisal fees and auction fees/commissions paid for personal property
• Three months of allowable home expenses (meaning utilities, phone, insurance, etc.)
• If real estate must be sold either by direction or to pay debts, all costs incurred to maintain
  property until sale are deductible. Any settlement monies deducted from sale proceeds may
  also be deducted IF gross (not net) proceeds are listed on first page as additional assets.
• Moving/packing/storage expenses for sending personal property to beneficiaries
• Personal representative’s expenses (gas, tolls, airfare, hotel, meals, etc.)
• Professional consulting fees
                                                 Subtotal: $ 

Debts of the Estate: 
Costs incurred by decedent but paid after death. 
Examples: 
• Medical bills (ambulance, co-pays, hospital bills, etc.)
• Prescription bills, credit card balances at date of death, utility bills through date of death
• Estate taxes if applicable
• Claims filed against the estate must show as paid here.
                                                 Subtotal: $ 

Funeral Expenses: 
Costs incurred for the interment & burial of the decedent. 
Examples: 
• Funeral home fees
• Honorariums for religious personnel
• Grave markers/stone and related inscription costs
• Costs of the wake
• Food/catering and room rental
• Flowers
• Burial plot if not already purchased
• Cremation fees, etc.

EXCEPTION: If funeral was paid by directive in insurance contract, then not deductible. 

                                                 Subtotal: $ 

**NOTE: For all of the above items, if you need additional space, write “See Attached” and attach 
an itemized schedule of payers and amounts. List total amount under each category.

                               Accounting Page 2                                  Revised 08/2017 

Attorney’s Fees:                                                $ 
Only if representing the estate. Attorney must initial. 

Commissions Allowed:                                            $ 
“Reasonable fee” you are charging the estate to be the Personal Representative (See Rule 192). Must 
claim as income on taxes. 

Total Expenses:                                                 $ 

Closing Costs: 
1.25% net personal estate                                  $ 
            1.25% of Total of page 1 less total of all expenses 
            (Total Assets – Total Expenses = ? X 1.25%) 

Recording and indexing: 
            If not prepaid at opening = $20.00 
            If prepaid at opening = $0.00 

Releases ($5.00, each): 
            Receipt for goods bequeathed in the will; not mandatory (Not S.C. 2 Waivers) 

Rule 190 ($5.00 for each Personal Representative): 
            If attorney is appearing on your behalf 

Total Closing Costs:                                            $ 
Total of above 4 items to be paid to Register of Wills

Total Amount Disbursed:                                         $ 
Total of all expenses (including closing costs)

Balance Remaining in the Hands of the Personal                  $ 
  Representative(s) of the Estate: 
Page 1 less Total Amount Disbursed 

Overpayment:                                                    $ 

Is the filing of a tax return with the Division of Revenue        Yes  No 
necessary in this estate? 

If the answer is “yes,” have you already filed with the           Yes  No 
Division of Revenue? 

If applicable, an “Affidavit That No Delaware Estate Tax Return is Required” 
must be filed with the Register of Wills for persons dying between January 1, 
1999 and December 31, 2004, and for persons dying on or after July 1, 2009. 

Is the filing of a federal estate tax return necessary            Yes  No 

Date Filed: 

Register of Wills 

                                    Accounting Page 3                         Revised 08/2017 

5 East Pine Street                                              Phone: (302) 855-7875 
P.O. Box 743                                                    Fax:     (302) 853-5871 
Georgetown, DE 19947                                            sussexcountyde.gov 

                        FORM NO. 30-ACCOUNTING FORM

                                                                ACCOUNT

FILED BY:

                     PERSONAL REPRESENTATIVE OF THE ESTATE OF:

OF:                                                     COUNTY

 DATE OF DEATH:

DATE LETTERS WERE GRANTED: 

ATTORNEY:

Total Probate Assets:
(Figure must agree with total solely held personal property listed on Recapitulation Page of 

Inventory.)                                                   $ 

Additional assets received into the estate or losses occurring after filing of the Inventory:

                                                              $ 
Total Additional Assets:

TOTAL:                                                        $                              0.00

  Attachments:  Form No. SC5 (List of Beneficiaries) S. 
             Form No. SC2 (Waiver of Notice) or SC1 (Notice) 
              Form No. SC3 (Waiver / Incapacity) 

                              Accounting Page 1                          Revised 08/201 7

The Personal Representative(s) of the Estate of:

asks allowance for the following amounts:

Administrative Expenses:

                                                Subtotal: $ 

Debts of the Estate:

                                                Subtotal: $ 

Funeral Expenses:

                                                Subtotal: $ 

                        Accounting Page 2                   Revised 08/201 7

Attorney’s Fees:                                           $ 

Commissions Allowed:                                       $ 

Total Expenses:                                            $                           0.00

Closing Costs: 

1.25% net personal estate 
                                                        $
Recording and indexing: 

Releases ($5.00, each):

Rule 190 ($5.00 for each Personal Representative):  

Total Closing Costs:                                       $                           0.00

Total Amount Disbursed:                                    $                           0.00

Balance Remaining in the Hands of the Personal             $                           0.00
Representative(s) of the Estate: 
                                                                                       0.00
Overpayment:                                               $

Is the filing of a tax return with the Division of Revenue Yes No
necessary in this estate?     

If the answer is “yes,” have you already filed with the    Yes No
Division of Revenue?

If applicable, an “Affidavit That No Delaware Estate Tax Return is Required” 
must be filed with the Register of Wills for persons dying between January 1, 
1999 and December 31, 2004, and for persons dying on or after July 1, 2009.  

Is the filing of a federal estate tax return necessary?    Yes No

Date Filed: _______________ 

_________________________________________ 
Register of Wills

                                  Accounting Page 3                           Revised 08/201      7

5 East Pine Street                                       Phone: (302) 855-7875 
P.O. Box 743                                             Fax:     (302) 853-5871 
Georgetown, DE 19947                                     sussexcountyde.gov 

                        Register of Wills 

FOR THE ESTATE OF _________________________________________________________________ 

BENEFICIARIES ENTITLED TO SHARE IN DISTRIBUTION OF ESTATE 

NAME, RELATIONSHIP AND MAILING ADDRESS OF BENEFICIARIES: 

NAME AND MAILING ADDRESS OF PARENTS, GUARDIAN OR TRUSTEE FOR BENEFICIARY 
UNDER LEGAL INCAPACITY: 

NAME AND MAILING ADDRESS OF BENEFICIARIES, PARENT, GUARDIAN OR TRUSTEE WHO HAS 
WAIVED NOTICE OF ACCOUNT AND CONSENTED TO COURT APPROVAL: 

                                                                      Revised 06/2016 

5 East Pine Street                                                            Phone: (302) 855-7875 
P.O. Box 743                                                                  Fax:     (302) 853-5871 
Georgetown, DE 19947                                                          sussexcountyde.gov 

                               Register of Wills 

ESTATE OF _________________________________________________________________________ 

            WAIVER OF NOTICE AND CONSENT OF BENEFICIARY TO COURT 
            APPROVAL OF ACCOUNT               ING PURSUANT TO 12 DEL. C. §2302 (c)

I, __________________________________________________________________________________ 
whose mailing address is _______________________________________________________________ 
______________________________________________________________________________ 
do hereby certify as follows: 

  (1)  I am a beneficiary entitled to share in the distribution of the assets of the above-referenced estate.

  (2)  Pursuant to 12 Del. C. §2302 ( ),cI waive any right that I may have to receive further notice of the
       filing of th isand subsequent  ccounta ings and do hereby consent that this a   ccounting may be
       approved by the Court of Chancery without further notice to me.

  (3) I understand this waiver may not be withdrawn.

                                                       ______________________________________ 
                                                       Beneficiary 

Dated: __________________________ 

                                                                                              Revised 04/201 8

5 East Pine Street                                                            Phone: (302) 855-7875 
P.O. Box 743                                                                  Fax:    (302) 853-5871 
Georgetown, DE 19947                                                          sussexcountyde.gov 

                                  Register of Wills 

ESTATE OF 

                     WAIVER OF NOTICE AND CONSENT BY PARENT, 
                                  GUARDIAN, OR TRUSTEE 
                        OF HEIR SUBJECT TO LEGAL INCAPACITY 

I,
 whose mailing address is 

do hereby certify as follows: 

  (1) I am the        parent,        guardian, or   trustee of                                           , 
       a legally incapacitated person with the right to share in the distribution of the property of the 
       above-referenced estate. 

  (2) A copy of the accounting may be obtained at the Register of Wills.

  (3) I, pursuant to 12 Del. C.  2302(c),§hereby give up any right that I may have or that such legally
       incapacitated heir may have to receive further notice of the filing of such accounting and all future
       accountings.
  (4) I consent, on behalf of the legally incapacitated heir, that such account(s) may be approved by
       the Court of Chancery without further notice to me or to such legally incapacitated heir.
  (5) I understand that this waiver is final and in force when it is filed with the Register of Wills and may
       NOT afterwards be taken back.

                                                         ______________________________________ 
                                                         Parent, Guardian, or Trustee 

Dated: 

                                                                                            Revised 04/2018 

5 East Pine Street                                      Phone: (302) 855-7875 
P.O. Box 743                                            Fax:     (302) 853-5871 
Georgetown, DE 19947                                    sussexcountyde.gov 

       REGISTER OF WILLS IN AND FOR SUSSEX COUNTY 

                     STATE OF DELAWARE 

                                    NOTICE 

ESTATE OF: 
TO: 

  You are hereby notified that the Personal Representative of the above-captioned estate has filed the 
____________________________________ Account in this office. A copy of the account is enclosed for your 
inspection. The account will be open for any exceptions for three (3) months from the date of mailing of this notice. 
  The notice in writing of the filing of the account required to be mailed by the Register of Wills pursuant to 12 
Del. C. 2302 (b) shall include the following statement: 

       “Personal Representatives of estates and Attorneys who represent them are entitled to 
    reasonable commissions and fees. In determining what constitutes reasonable commissions and 
    fees, consideration may be given to: the time spent, the risk and responsibility involved, the novelty 
    and difficulty of the questions presented, the skill and experience of the Personal Representative and 
    the Attorney, any provisions of the will regarding compensation, comparable rates for similar services 
    in the locality, the character and value of the estate assets, the character and value of assets which 
    are not part of the probate estate but which must be valued and reported on any federal, state, local, 
    or foreign death tax return, the time constraints imposed upon the Personal Representative and 
    Attorney, the loss of other business necessitated by acceptance of the administration, and the benefits 
    obtained for the estate by the administration. Commissions and fees shall not be considered 
    unreasonable merely because they are based exclusively on hourly rates, exclusively on the value of 
    the probate state, or exclusively on the value of the assets includible in the estate for the purpose of 
    any tax. 
       Unless you file an exception to the account alleging that the commissions of the Personal 
    Representative(s) or the fees of the Attorney(s) for the Personal Representative(s) as set forth in the 
    account are unreasonable, you shall be deemed to consider such commissions and fees reasonable.” 

  This rule will apply to the administration of estates of decedents dying on or after its effective date of 
September 1, 1996. 
                                                        _______________________________________ 

                                                        _______________________________________ 

                                                        _______________________________________ 
                                                        Personal Representative(s) 
Mailed ____________________________ 
By Register of Wills 
                                                                                   Revised 06/2016 

5 East Pine Street                                                   Phone: (302) 855-7875 
P.O. Box 743                                                         Fax:       (302) 853-5871 
Georgetown, DE 19947                                                 sussexcountyde.gov 

                     Register of Wills 

                     RULE 194 

Rule 194. Accounting filed with Register of Wills; notice to beneficiaries; waiver and consent; 
duties of Register with respect to accounting. 

(a) Requirement of notice of filing of accounting. Upon the filing of an accounting by a personal
    representative with the statement of the names and mailing addresses of each beneficiary
    entitled to share in the distribution of the estate as provided by 12 Del. C. § 2302, and after
    adjustment and settlement of such accounting by the Register of Wills, the Register of Wills
    shall mail to such persons written notice that the accounting has been filed and will be open
    for inspection and exception for 3 months from the date of mailing of the notice in
    accordance with Article IV, § 32 of the Constitution of 1897. The notice shall be given in the
    name of the personal representative and the form of notice shall be supplied with stamped
    addressed envelopes unsealed by the personal representative, in general conformity with a
    form adopted by the Court of Chancery, at the time of the filing of the accounting. The Court
    may order publication of the notice of filing of such accounting in cases where the names
    and addresses of beneficiaries entitled to share in the distribution of the estate are not
    known or cannot be ascertained. Any beneficiary entitled to share in the distribution of the
    estate who has not been named in the statement required by 12 Del. C. § 2302 may take
    exception to the accounting notwithstanding any approval thereof by the Court.
(b) Beneficiary waiver of notice of filing and consent to Court approval of accounting. The notice
    required by section (a) of this rule need not be mailed to any person entitled to receive notice
    who has waived notice and consented in writing to the approval of the accounting by the
    Court. A copy of any waiver and consent shall be filed with the Register of Wills.
(c) Duties of Register of Wills with respect to accounting. Upon the filing of an accounting by
    the personal representative, the Register of Wills shall:
       (1)  Certify that the Register of Wills mailed the notice required by section (a) of this rule
            and the date of such mailing.
       (2)  Identify any waivers and consents filed under section (b) of this rule.
       (3)  Examine the accounting, compare it with the cancelled checks and receipts
            evidencing estate disbursements, verify the calculations and certify that the Register
            of Wills finds the accounting to be correctly adjusted and settled.
(d) Duty of Register of Wills when an accounting is not timely filed.
       (1)  In every case where an accounting by an Executor or an Administrator is required to
            be rendered by law and no accounting is timely filed, the Register of Wills may issue
            a rule to show cause why an accounting was not filed, said rule to be returnable at
            the next regular convenient session of the Court.

                                                                                   Revised 06/2016 

(2) If, after two or more consecutive years of inactivity on the estate, there has been no
    filing of an accounting, the Chief Deputy Register of Wills who is appointed pursuant
    to 12 Del. C. § 2507 may enter an order on behalf of the Court closing the estate
    administratively, subject to the decision of the Court to reopen the estate or
    otherwise examine any proceedings in the jurisdiction of the Register of Wills of each
    county. Before entering an order to close an estate under this sub-section, the Chief
    Deputy shall cause notice of the proposed closing to be sent by mail to all heirs,
    beneficiaries, creditors and any other interested parties. If no objections are received
    in response to that notice, the estate may be closed, but the personal representative
    shall not be released from her obligations or from liability to the estate, its creditors,
    or its beneficiaries. No Chief Deputy shall enter an order closing an estate in which
    he or she or a member of the Chief Deputy’s immediate family has an interest until
    such estate has been submitted to the Chancellor for review.

                                                                Revised 06/2016