25 Del. C. § 738: Advancements; treatment upon partition.

(a) If any child of an intestate or any issue of such child has received any lands, tenements or hereditaments as an advancement out of the intestate’s estate, or by settlement of or by way of gift from the intestate in the intestate’s own lifetime, or by means of purchase the consideration of which was paid or satisfied by the intestate, the lands, tenements or hereditaments shall be estimated in the partition, or distribution of the intestate’s real estate, or proceeds of sale of real estate, as part thereof, and shall be held by the child or issue for or towards that child’s or issue’s share of the estate or proceeds.

(b) The settlement, gift or other advancement shall not be considered in determining or assigning the widow’s dower.