16 Del. C. § 9605A: The Program.

(a) An account may be opened by:

(1) The eligible individual.

(2) A person selected by the eligible individual.

(3) If an eligible individual (whether a minor or adult) is unable to establish that eligible individual’s own account, the eligible individual’s agent under a power of attorney or, if none, by a conservator or legal guardian, spouse, parent, sibling, grandparent of the eligible individual, or a representative payee appointed for the eligible individual by the Social Security Administration, in that order.

(b) Any person may make a contribution to an account once an account is opened.

(c) Contributions to an account shall be made only in cash, except where otherwise permitted by the federal ABLE Act.

(d) Separate records and accounting shall be required by the Program for each account and reports shall be made no less frequently than annually to the account owner and the designated beneficiary.