When a trust is created in a foreign jurisdiction and there is in this State real or personal property subject to the trust so created, the trustee (all references to "trustee" include all acting trustees and their successors) of such property shall have the same rights and powers in this State respecting such property as it may have respecting a similar kind of property in the state where the trust was created, upon (i) the filing and recording in the office of the Register in Chancery in the county in which such property is located a certified copy of the instrument creating the trust, and (ii) subject to the approval of the Court, such other certificates as shall show that the trustee is duly appointed and qualified, chat it is entitled by the instrument creating the trust, or by the order or decree of some court or officer of competent jurisdiction, to exercise rights and powers over such property and that the trustee has given such security in such form and amount as may be required in the relevant foreign jurisdiction.
Del. R. Ch. Ct. 134