As amended through November 14, 2024
Rule 110 - Requirements for Inventory and Supplemental Inventory(a) Each guardian of the property or trustee appointed by the court shall file a verified inventory with an affidavit that he or she has made diligent inquiry concerning the guardianship or trust assets and that the inventory contains all that have come to light.(b) Except where the requirement for an accounting is waived in the will, each trustee named in a will shall file a verified inventory of all assets received.(c) If, after filing an inventory, a guardian or trustee receives additional assets not described therein, he or she shall file a verified supplemental inventory of all such assets.(d) The inventory required by either paragraph (a) or (b) of this Rule and any supplemental inventory required by paragraph (c) of this Rule. (i) shall describe such assets;(ii) shall provide such knowledge or information as to the fair market value of the assets as the guardian or trustee may have; and(iii) shall be filed in the Office of the Register in Chancery within thirty (30) days after the appointment of the guardian or trustee, or after the receipt of the assets, as the case may be.(e) This Rule shall not apply to any assets received by a trustee from an executor under 12 Del. C. { 3525 (b)