Delaware Code § 12-3551

Burial lots; perpetuities
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(a) Any owner of any burial lot or plot in any cemetery in this State, whether or not there shall then have been an interment in the lot
or plot, may convey it in trust to the corporation owning or maintaining the cemetery or to any trust company, bank or banking company
of this State or to any bank or banking company organized under the laws of the United States and doing business in this State and such
corporation, trust company, bank or banking company may hold the title thereto in perpetuity or for any shorter time for the use and
benefit of the owner of the lot or plot and for the protection of the bodies theretofore interred therein or which may thereafter be interred
therein, pursuant to the terms of the deed of trust. Before any such conveyance shall be made the corporation owning or conducting the
cemetery in which the lot or plot is located shall, by a resolution of its board of directors or managers passed at a regular meeting of
the board, authorize the conveyance.
(b) A trust for the care and maintenance of any burial lot or cemetery plot, or for the construction or maintenance of any monument,
marker or other additions thereto, is valid.

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