Delaware Code § 12-3524

Trustees' accounts for other testamentary trusts [For application of this section, see 80 Del. Laws, c
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153, § 5].
(a) Trustees of a testamentary trust shall be required to file accounts as described in § 3525 of this title, except that:
(1) Trustees subject to § 3523 of this title shall file accounts only in accordance with such section.
(2) Trustees of a testamentary trust established under a will probated on or after April 5, 1909, but of a decedent dying on or before
July 31, 2005, shall be required to file accounts as described in § 3525 of this title unless waived by express provision in such will,
in which case such trustees shall be required to file such accounts only in accordance with the express terms, if any, of such will or
upon order of the Court of Chancery with respect to any such trust.
(3) Trustees of a testamentary trust established under the will of a decedent dying after July 31, 2005, shall be required to file accounts
as described in § 3525 of this title only in accordance with the express terms, if any, of any such trust or upon order of the Court of
Chancery with respect to any such trust.
(b) [Repealed.]

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