Delaware
Small state, outsized estate-planning toolkit. Delaware is best known for its Court of Chancery and trust-friendly statutes — and it's one of a handful of states with no estate or inheritance tax, no sales tax, and Delaware-specific advantages for asset protection trusts. The caregiver tradeoff: a small Medicaid program with limited specialty provider networks outside Wilmington.
Delaware repealed its state estate tax effective January 1, 2018 (HB 16) and has never imposed a state inheritance tax. Combined with no sales tax and a relatively low real-property tax base, Delaware is one of the more tax-favored states for retirees with material wealth. Federal estate tax still applies above the federal exemption.
The Court of Chancery, established in 1792, gives Delaware trusts a level of judicial oversight and precedent that other states simply don't have. For families with material assets, Delaware Asset Protection Trusts (under the Qualified Dispositions in Trust Act) and dynasty trusts are widely used — including by non-residents who establish a Delaware-situs trust through a Delaware trustee.
Delaware applies the full federal 60-month look-back. Long-term care services are delivered through Diamond State Health Plan Plus (DSHP+), the state's managed long-term services and supports program administered through Highmark Blue Cross Blue Shield and AmeriHealth Caritas. The Division of Medicaid & Medical Assistance (DMMA) handles eligibility.
Medicare in Delaware
Delaware ELDERinfo SHIP, Medigap age-rating rules, MA market in a small state.
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Medicaid & LTC in Delaware
DSHP+ managed LTC, 5-year look-back, asset planning in a small-population state.
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Care Settings & Costs in DE
Care costs near the national median, Wilmington vs Sussex County pricing.
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Legal & Financial — DE
Court of Chancery, trust law, no estate/inheritance tax, Title 12 trust statutes.
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The Caregiver's Life — DE
Federal FMLA, no state PFL, Delaware Caregiver Resource Center.
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For when you don’t want to dig
Medicaid agency, Area Agency on Aging, Adult Protective Services, free Medicare counseling, legal aid, official forms, and every statute we cite. All in one page.
OCT 15 → DEC 7
Medicare Annual Enrollment Period
Compare Medicare Advantage and Part D plans. Delaware has a smaller MA market than Florida or Pennsylvania — Original Medicare plus Medigap is often the better choice.
ANNUAL
Delaware Medicaid renewal cycle
DMMA conducts annual redeterminations for Medicaid enrollees. Confirm coverage doesn't lapse during renewal review.
VARIABLE
Delaware Senior Property Tax Credit application
Delaware homeowners 65+ can receive up to $500 off school taxes (subject to recent legislative adjustments). Apply through your county.
Recent from Delaware
Reviewer to be assigned · May 21
Reviewer TBD · May 21
Reviewer TBD · May 21
Caregiving rules differ meaningfully across state lines. If you’re weighing where to relocate your parent, these comparisons matter.
How we research Delaware-specific guidance.
Every state page is built from three sources: the state’s own statutes and regulatory filings, federal CMS and SSA documents that apply, and direct input from at least one credentialed reviewer who practices in or is licensed in that state. We re-review every state page quarterly. Delaware was last fully reviewed on May 21, 2026 by Reviewer to be assigned.