Delaware Code § 12-3521

Trustees' accounts in general
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Except as otherwise provided in §§ 3522-3524 of this title, trustees (which term, as used in this subchapter, includes successor trustees)
shall not be required to file any accounts or inventories with respect to a trust. Trustees required, under §§ 3522-3524 of this title, to file

accounts or inventories with respect to a trust shall do so as described in § 3525 of this title, unless later released from such obligation
under § 3526 of this title.

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