The user should not rely on the presentation of statutes or regulations referenced in an approved web site or printed publication, but should consult the actual text of the law. (donetodaytrafficschool.com)
To read the full text of the law on divorce in Delaware, read the Delaware Code Annotated Title 13, Chapter 15 and the Delaware Family Court Rules of Civil Procedure, Rules 101 and 104. (divorcenet.com)
However, there's a mismatch between the intent of Congress (as indicated by the Joint Committee on Taxation report on the law) and the actual text of the law as detailed in the Fairmark article which while it doesn't stop you from doing this adds a couple of hoops to jump through if you want to be in total compliance with the law. (money.stackexchange.com)