(a) The State Escheator may, for good cause, waive, in whole or in part, penalties under § 1183 or § 1184 of this title.

(b) The State Escheator may, for good cause shown, do all of the following related to unclaimed property remitted to the State before January 1, 2019:

(1) Waive, in whole or in part, the calculable interest under § 1183 of this title for unclaimed property remitted to the State with a required report under § 1142 or § 1170 of this title.

(2) Waive, in whole or in part, the calculable interest under § 1183 of this title for unclaimed property remitted to the State as a result of securities examinations in which estimation is not required under §§ 1171 and 1172 of this title.

(3) Waive up to 50% of the calculable interest under § 1183 of this title for all unclaimed property remitted to the State and not provided for in paragraph (b)(1) or (b)(2) of this section.

(c) The State Escheator may, for good cause shown, do all of the following related to unclaimed property remitted to the State on or after January 1, 2019:

(1) Waive, in whole or in part, the calculable interest under § 1183 of this title for unclaimed property remitted to the State with a required report under § 1142 or § 1170 of this title.

(2) Except for examinations expedited under § 1172(c) of this title, waive up to 50% of the calculable interest under § 1183 of this title for all unclaimed property remitted to the State and not provided for in paragraph (c)(1) of this section.

81 Del. Laws, c. 1, § 2; 81 Del. Laws, c. 48, § 7.