Delaware Code § 12-3340

Place of administration [For application of this section, see 80 Del. Laws, c. 153, § 5]
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For purposes of this title, and without limiting other ways in which a trust may be considered to be administered in this State, a trust
is administered in this State if:
(1) The sole trustee is an individual residing in this State or a corporation or other entity having an office for the conduct of trust
business in this State;
(2) The trust has more than 1 trustee only 1 of which is a corporation or other entity and that corporation or other entity has an office
for the conduct of trust business in this State; or
(3) The trust has more than 1 trustee all of whom are individuals and 1/ or more of whom reside in this State.
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