Delaware Code § 18-6911

Reinsurance
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(a) Any captive insurance company may provide reinsurance, on risks ceded by any other insurer, in accordance with § 910 of this title.
(b) With the exception of a risk retention group, any captive insurance company may take credit or a reduction from liability for the
reinsurance of risks or portions of risks ceded to reinsurers in accordance with subchapter III of Chapter 9 of this title, or as otherwise
approved by the Commissioner.
(c) A risk retention group may take credit or a reduction from liability for the reinsurance of risks or portions of risks ceded to reinsurers
only in accordance with subchapter III of Chapter 9 of this title.

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