Del. R. Ch. Ct. 118
Each account shall state the name and post office address of the disabled person, the disabled person's next of kin or, with respect to a trust, the name and address of each trust beneficiary then eligible or entitled to receive distributions of income or principal (and whether such beneficiary is a disabled person and the name and post office address of the guardian of such disabled beneficiary). If the account is a distributive or final account it shall include a schedule of any proposed distribution of the principal of the guardianship or the trust and the name and address of each person then entitled to the property, or a share or interest therein, or if such name and address is not known to the guardian or trustee and cannot be ascertained after diligent inquiry, this shall be so represented by the guardian or trustee.
Del. R. Ch. Ct. 118