Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 901. Right to elective share

(a) If a married person domiciled in this State dies, the surviving spouse has a right of election to take an elective share of an amount equal to one third of the elective estate, less the amount of all transfers to the surviving spouse by the decedent, under the limitations and conditions hereinafter stated.  The elective share may be satisfied in cash or in kind, or partly in each.  Assets distributed in satisfaction of the elective share shall be valued at date of distribution.

(b) In determining the elective share under subsection (a) of this section or in the case of the death of a married person not domiciled in this State, the right, if any, of the surviving spouse to take an elective share in real or tangible personal property shall be governed by the law of the situs of such property.