Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 2914. Delayed application

(a) Sections 2903 through 2907 of this title do not apply to the estate of a decedent who dies on or within 3 years after the effective date of this chapter, nor to the estate of a decedent who dies more than 3 years after the effective date of this chapter if the decedent continuously lacked testamentary capacity from the expiration of the 3-year period until the date of death.

(b) For the estate of a decedent who dies on or after January 1, 2014, to which §§ 2903--2907 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2014.