Del. Ch. Ct. R. 110

(a) Each guardian of the property or trustee appointed

by the court shall file a verified inventory with an affidavit

that he or she has made diligent inquiry concerning the

guardianship or trust assets and that the inventory

contains all that have come to light.

(b) Except where the requirement for an accounting is

waived in the will, each trustee named in a will shall file a

verified inventory of all assets received.

(c) If, after filing an inventory, a guardian or trustee

receives additional assets not described therein, he or she

shall file a verified supplemental inventory of all such

assets.

(d) The inventory required by either paragraph (a) or (b)

of this rule and any supplemental inventory required by

paragraph (c) of this Rule.

(i) shall describe such assets;

(ii) shall provide such knowledge or information as to

the fair market value of the assets as the guardian or

trustee may have; and

(iii) shall be filed in the Office of the Register in

Chancery within thirty (30) days after the appointment

of the guardian or trustee, or after the receipt of the

assets, as the case may be.

(e) This rule shall not apply to any assets received by a

trustee from an executor under 12 Del. C. § 3525(b).