Del. R. Sup. Ct. 73
When, for a continuous period of 5 years, an attorney's trust or escrow account contains trust or escrow funds, including funds held in the form of balances owed and funds for which disbursement has been attempted by issuing a check, which are either unidentifiable, unclaimed, or which are held for missing or unknown owners, the funds shall be deemed abandoned in accordance with the provisions of the Delaware escheats statute for unclaimed property, 12 Del. C. Chapter 11. The attorney shall make reasonable efforts to identify and locate the beneficial owner of the abandoned funds. With regard to funds for which the attorney has issued a check that has remained outstanding for six months or more, the attorney shall comply with the procedures set forth in Rule 1.15(d)(9)(E) of the Delaware Lawyers' Rules of Professional Conduct. The attorney shall then file an abandoned property report under 12 Del. C. § 1199. If, 90 days after the filing of the report, the attorney is still unable to identify and to locate the owner of the abandoned funds, the funds shall be paid to the State Escheator according to the provisions of the Escheats Statute.
Del. R. Sup. Ct. 73