Delta has the same policy as UA. Cash refund requires a reissue of ticket, thus a $100 fee. No fee for 1 year future travel voucher. I just requested a travel voucher for $38.50 3 days ago. I bought a ticket online, the next morning the price was reduced by the same amount as my refund voucher.
This is for a DL CVG-YYZ(Toronto) ticket.

[This message has been edited by freealta (edited 10-08-2002).]