Making a Will in Delaware 2026: Dynasty Trusts, DSTs, and Online Will Services

Delaware is not just a state — it is a global epicenter of trust and estate law. More than 60% of Fortune 500 companies are incorporated here, but Delaware's reputation in trust law is equally formidable. The state's legislature has aggressively and repeatedly modernized its trust statutes to attract wealth from across the US and internationally — and it has succeeded spectacularly.

For everyday Delaware residents, making a valid will online is simple, takes under an hour, and is fully legal. For high-net-worth families anywhere in the country, Delaware offers trust structures — perpetual dynasty trusts, directed trusts, Delaware Statutory Trusts for real estate — that are among the most sophisticated available under US law. This guide covers both audiences completely.

Delaware Will Law: What's Required

Online wills are fully legal in Delaware when properly executed. Delaware's will execution statute is modern and practical.

Delaware's "within a reasonable time" standard is the modern UPC-influenced approach — witnesses don't need to sign at the exact moment of witnessing, just promptly thereafter. This works cleanly with the signing workflows used by online will services.

Testamentary Capacity in Delaware

To make a valid will in Delaware, you must be at least 18 years old and of "sound mind" — meaning you understand: (1) the nature and extent of your property; (2) the natural objects of your bounty (family members and close relations); (3) the nature of the testamentary act; and (4) how these elements relate to each other. If any of these is in doubt at the time of signing, the will can be challenged.

Self-Proving Wills in Delaware

Delaware recognizes self-proving wills. Under 12 Del. C. § 1312, a will may be admitted to probate without the testimony of witnesses if a self-proving affidavit — executed before a notary by the testator and both witnesses — is attached. This is strongly recommended for all Delaware residents. Given the Register of Wills process, a self-proving affidavit eliminates the need for witnesses to appear, saving time and potential complications years later.

Holographic Wills: NOT Recognized in Delaware

Delaware does not recognize holographic (entirely handwritten, unwitnessed) wills. Under 12 Del. C. § 202, two-witness execution is mandatory. A handwritten will without witnesses has zero legal effect in Delaware — it cannot be admitted to probate.

Electronic Wills in Delaware

As of 2026, Delaware has not enacted the Uniform Electronic Wills Act (UEWA). Wills must be in written (printed or typed) form and physically signed. The "online" component of online will services refers to document creation — you still print, physically sign, and have witnesses sign in person.

Delaware Will Requirements Checklist

Remote Notarization in Delaware

Delaware enacted remote online notarization (RON) legislation. Delaware notaries may perform notarizations via live audiovisual technology, allowing residents to complete their self-proving affidavit from home using a remote notary. Many online will services now integrate directly with RON platforms — ask your chosen service whether they support remote notarization.

Delaware Probate: Register of Wills

The Three-County Register of Wills System

All Delaware probate is administered by the Register of Wills in the county where the decedent resided at death. Delaware has three counties:

• New Castle County (Wilmington) — handles the largest volume of Delaware estates
• Kent County (Dover)
• Sussex County (Georgetown)

The Register of Wills opens the estate, admits the will to probate, appoints the executor (called the "personal representative" in Delaware), and oversees administration. Trust disputes — including will contests and contested trust matters — go to the Delaware Court of Chancery, one of the most experienced and respected courts in US jurisprudence.

Small Estate Threshold: $30,000

Under 12 Del. C. § 2306, Delaware allows summary administration for estates with a gross value not exceeding $30,000 (excluding exempt property). This summary process allows for faster, less expensive administration without full formal probate proceedings. The Register of Wills in the decedent's county handles these summary filings.

Delaware Probate Timeline

Delaware probate for a standard estate typically takes 9–15 months. The executor must file an inventory within 3 months of appointment and an accounting within 12 months. Delaware's probate is more traditional than UPC states — most estates require court oversight at key milestones. Using a revocable living trust (see below) avoids probate entirely.

Delaware Estate Tax: Repealed

Delaware has no state estate tax. Effective January 1, 2018, Delaware repealed its estate tax. Delaware also has no state inheritance tax. Only the federal estate tax applies, with a 2026 exemption of approximately $13.61 million per individual ($27.22 million for a married couple with proper planning).

This tax-free environment, combined with Delaware's perpetual dynasty trust capabilities, creates a uniquely powerful wealth transfer framework: assets placed in a properly structured Delaware trust can grow, compound, and benefit multiple generations without triggering state estate tax at each generation — and without ever being forced to distribute.

Why Delaware Is the Premier Dynasty Trust Jurisdiction

This is the section that sets Delaware apart from every other state. Delaware's trust law advantages are not marketing — they are codified statutory provisions that have made the state the go-to jurisdiction for the world's most sophisticated estate planners.

1. Perpetual Dynasty Trusts — Personal Property Has No Limit

This single provision is transformative. Personal property held in a Delaware trust — stocks, bonds, cash, LLC interests, business interests — is entirely exempt from the rule against perpetuities. A Delaware dynasty trust can hold these assets forever, passing wealth from generation to generation without triggering estate tax at each death, without ever being forced to distribute and terminate.

Important caveat on real property: Under 25 Del. C. § 503(b), real property (land, real estate) held in a Delaware trust is subject to a 110-year limit from the later of when the property was added to the trust or the trust became irrevocable. After 110 years, real property must be distributed. Planners typically address this by holding real estate inside an LLC or limited partnership, then placing the entity interests (which are personal property) in the dynasty trust — allowing the entity to hold real estate indefinitely while the trust itself holds only personal property interests.

2. Directed Trusts — Retained Investment Control

In plain terms: Delaware allows the grantor — or a trusted family investment advisor, a family office, or a financial institution — to retain control over how the trust's assets are invested, while the trust assets still enjoy all of Delaware's creditor protection and dynasty trust benefits. The trustee handles administrative tasks; the investment advisor handles investment decisions. This bifurcation of roles is a major reason family offices nationwide use Delaware-sited trusts.

3. Delaware Statutory Trust (DST) — The 1031 Exchange Vehicle

The Delaware Statutory Trust, governed by 12 Del. C. § 3801 et seq., is a separately recognized trust entity (distinct from common law trusts) that has become the dominant vehicle for IRS-qualified 1031 like-kind exchanges in real estate. Key features:

• Defer capital gains tax: When you sell investment real estate, reinvesting into a DST interest within 45 days (and closing within 180 days) allows you to defer the capital gains tax under IRC § 1031
• Passive ownership: DST investors hold fractional beneficial interests in institutional-grade real estate (apartment communities, industrial parks, net-lease portfolios) without active management responsibilities
• Estate planning integration: DST interests are personal property for estate planning purposes. They receive a stepped-up tax basis at death, can be included in a revocable living trust, and pass to heirs cleanly. They are an excellent asset to hold inside a Delaware dynasty trust
• Available to all US investors: You do not need to be a Delaware resident to use a Delaware Statutory Trust. DSTs are used by real estate investors nationwide

4. Spendthrift and Creditor Protections

Under 12 Del. C. § 3536, a creditor of a trust beneficiary has only the rights against the trust expressly granted in the trust instrument or by Delaware law. Spendthrift provisions in a Delaware trust are extremely powerful — creditors cannot compel distributions, cannot attach a beneficiary's interest before distribution, and cannot become members of any underlying entity through trust rights. Delaware's spendthrift protections are among the strongest in the nation for third-party-settled trusts.

5. Trust Decanting

Delaware allows trust decanting — a trustee with distribution authority can "pour" an existing irrevocable trust's assets into a new trust with updated, more favorable terms, without court approval (subject to certain safeguards). This allows irrevocable trusts created decades ago to be modernized to take advantage of current law — a major practical benefit.

6. The Delaware Court of Chancery

Established in 1792, the Delaware Court of Chancery is a specialized equity court with no jury — only sophisticated chancellors who are experts in business and trust law. It handles all trust disputes, will contests, and fiduciary matters. The Court of Chancery has produced centuries of precedent in trust administration, providing predictability and sophistication that no other state court can match. This judicial quality is a key reason why national and international wealth managers choose Delaware law.

Delaware vs. South Dakota for Dynasty Trusts

Delaware and South Dakota are the top two dynasty trust jurisdictions in the US. Both are excellent; here's how they compare:

Bottom line: Delaware has a slight edge for Delaware Statutory Trusts, the Court of Chancery, and corporate/trust law integration. South Dakota has a slight edge for DAPT creditor protection (shorter SOL). High-net-worth families often use both — a Delaware corporation or LLC held inside a South Dakota trust.

Best Online Will Services for Delaware Residents

For most Delaware residents — those without a complex multi-generational trust strategy — an online will service handles everything needed. The dynasty trust and DST structures described above require a specialized Delaware trust attorney. But the foundation — a valid, properly executed will, durable power of attorney, and healthcare directive — is exactly what online services excel at.

Online Will Services: 2026 Price Comparison

Who Needs a Delaware Trust Attorney vs. Online Will Service?

Be honest about which category applies to you:

Use an online will service if:

• You have a standard estate (home, retirement accounts, savings, personal property)
• Your estate is clearly below $13.61M (no federal estate tax concern)
• You have clear beneficiaries and a straightforward distribution plan
• You want to avoid Delaware probate (use the trust plan)
• You don't have complex business interests or multi-state real estate

Consult a Delaware trust attorney if:

• You want a dynasty trust for multi-generational wealth transfer
• You are investing in Delaware Statutory Trusts for 1031 exchanges
• You want a directed trust with a family investment advisor
• You have significant business interests (LLCs, partnerships, corporate equity)
• You want asset protection through a Qualified Dispositions trust (12 Del. C. § 3570)
• Your estate approaches or exceeds the federal estate tax threshold

Step-by-Step: Making a Valid Will in Delaware Online

1. Assess your situation If you have complex business interests, DST investments, or generational wealth goals, consult a Delaware trust attorney first. For a standard estate, proceed with Trust & Will.
2. Choose Trust & Will and complete the questionnaire Select the will plan ($199) or trust plan ($299) depending on whether you want to avoid Delaware probate. Answer questions about your assets, beneficiaries, executor, and healthcare preferences. Takes 20–40 minutes.
3. Review and download your documents Review carefully — confirm all names, beneficiaries, executor, and distributions are correct. Download your will and self-proving affidavit template.
4. Execute with two witnesses and a notary Print and sign in the presence of two adult witnesses. Both witnesses sign. Have all three parties (testator + both witnesses) sign the self-proving affidavit before a notary — remote online notary is fine in Delaware. Remember: holographic wills have no validity in Delaware.
5. Store and communicate Original in a fireproof safe or with your attorney. Give your executor a copy and tell them: (a) where the original is, and (b) which Register of Wills county (New Castle, Kent, or Sussex) will handle probate based on your residence. Fund your trust if you created one — untitled assets don't avoid probate.

Frequently Asked Questions