The probate process in Connecticut can be mystifying and upsetting even for those individuals involved with smaller and relatively straightforward estates.  In Connecticut, the probate process is generally known as “administration.” This encompasses the formal and legal steps required to see that a deceased person’s financial affairs are resolved, and that any property of the decedent’s estate are transferred to those legally entitled to receive it, whether according to a will or otherwise.

In Connecticut, local, “Probate” Courts oversee and administration of a decedent’s estate.  These courts are far more accessible (and often more helpful to individuals) than other courts. The estate administration process begins with a Petition for Administration (Form PC-200), which should be submitted to the Probate Court along with an original copy of any will, within 30 days of death.  This process requires that all heirs and beneficiaries be provided with written notice of the Petition.  In some but not all cases a hearing will be held. 

Once a will is “proven” (validated) by the Probate Court, an executor is appointed if one is named in a will, or an administrator is appointed by the Court.  In either case, the assets of the decedent’s estate are then identified along with estate obligations including debts, funeral or other expenses, taxes, and administration expenses.  The administrator or executor (“fiduciary”) then takes possession of the decedent’s property, being mindful that any fiduciary must never co-mingle assets and liabilities of the estate with his or her own.  Where the estate includes real estate, the fiduciary must record a Notice for Land Records form in the town clerk where real estate was owned.

Within two months of his or her appointment, a fiduciary must file a written inventory (Form PC-440) identifying all property owned individually by the decedent and its fair market value at the date of death.  Assets that are held jointly or that are the subject of beneficiary designations are not part of the estate.

Connecticut law sets forth a detailed process by which any claims against the estate are identified and either allowed or rejected.  Once claims are resolved, tax returns are taxes are paid.  In Connecticut, taxable estates lower than $5.1 million for decedents are exempt from estate taxes, however a return is due for all estates, irrespective of whether any tax is due.

A financial report for the estate (Form PC-246 or PC-242) is generally due with the court once administration of the estate is complete, or within a year after the estate is opened.  Any final accounting or financial report must report proposed distributions or those already made.  Once final distributions are made, the fiduciary files an Affidavit of Closing (Form PC-213).

Keep in mind that an estate need not be opened if the decedent did not own property in his or her own name.  For many married couples, a basic estate plan can help a surviving spouse avoid probate. Further, where an estate is valued at $40,000 or less, a “streamlined” probate procedure is available

This content is provided as background and does not constitute legal advice. For more information or to schedule a free consultation, contact us at info@lalorattorneys.com / 646.818.9870.

Law Offices of William P. Lalor
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