https://openjurist.org/state-code/de/12/toc/12.c61.sc02
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Title 12 — Decedents’ Estates and Fiduciary Relations
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Decedents’ Estates and Fiduciary Relations
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Delaware Uniform Principal and Income Act
Subchapter
Decedent’s Estate or Terminating Income Interest
Del. Code tit. 12, §§ 61-201
— Determination and distribution of net income
Del. Code tit. 12, §§ 61-202
— Distribution to residuary and remainder beneficiaries