This article discusses Delaware's adoption of the Qualified Dispositions In Trust Act in 1997. It also explains how it is put into practice and what its purpose is.
Links[1] https://www.gfmlaw.com/attorneys/michael-m-gordon [2] https://www.gfmlaw.com/sites/default/files/pdfs/Use%20of%20Delaware%20Non-Grantor%20Incomplete%20Trusts%20%2800304860%29.pdf