{"data":{"id":"us-de/12-del.-c.-2908","jurisdiction":"us-de","citation":"12 Del. C. § 2908","heading":"Securing payment of estate tax from property in possession of fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].","body":"(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.\n(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee and the estate tax required to be advanced by the distributee.\n(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee and also for the estate tax required to be advanced by the distributee.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Administration of Decedents’ Estates","CHAPTER 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]"],"source_url":"https://delcode.delaware.gov/title12/c029_1/index.html#2908","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"008e609ec37dd9f2e583f470630171eb2509f0930cd82e89108f771a3808d0b1","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-2907","next":"us-de/12-del.-c.-2909"},"notice":"GroundRules: Original legal text. Not legal advice."}