Connecticut Inheritance: Plan an Estate or Settle One

Connecticut has not adopted the Uniform Probate Code, has enacted the Uniform Trust CodeConn. Gen. Stat. § 45a-499a et seq. (Connecticut UTC, P.A. 19-137, eff. Jan 1, 2020)Verified Jul 15, 2026View source, and has adopted the Uniform Power of Attorney ActConn. Gen. Stat. §§ 1-1d, 1-350c, 1-350d, 1-350e, 1-350f, 1-350h, 1-350i, 1-350k, 1-350l, 1-350r, 1-351, 1-352, 1-362, 1-365; § 47-10Verified Sep 18, 2026View source.

Probate of a simple estate in Connecticut runs 6 months to 12 months; an average estate takes 12 months to 18 months. The court filing fee is $150 - $40,000 (graduated by the estate value)Conn. Gen. Stat. § 45a-107(b)Verified Sep 8, 2026; attorney fees are reasonable compensationCT Probate Court Rules of Procedure, Rule 39 (reasonable compensation; no statutory percentage; Hayward v. Plant factors). Note: C.G.S. § 45a-294 covers will contest expenses only and is not the fee authority.Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $29,174CT Probate Court Rules of Procedure, Rule 39 (reasonable compensation; no statutory percentage; Hayward v. Plant factors). Note: C.G.S. § 45a-294 covers will contest expenses only and is not the fee authority.Verified Sep 8, 2026View source. The personal representative must post a bondC.G.S. § 45a-289 (bond required); § 45a-169 and § 45a-139 (waiver); Conn. Probate Court Rules § 35.6 (amount = assets under the fiduciary's control, reducible by unsaleable real property and restricted-account assets), § 35.1(b)(3)(B) (waiver on written waiver by every heir or beneficiary), § 35.3(a) (corporate surety required)Verified Sep 8, 2026View source, which the will may waiveC.G.S. § 45a-289 (bond required); § 45a-169 and § 45a-139 (waiver); Conn. Probate Court Rules § 35.6 (amount = assets under the fiduciary's control, reducible by unsaleable real property and restricted-account assets), § 35.1(b)(3)(B) (waiver on written waiver by every heir or beneficiary), § 35.3(a) (corporate surety required)Verified Sep 8, 2026View source.

Certified death certificates come from the Connecticut Department of Public Health - State Vital Records OfficeConnecticut Department of Public Health - State Vital Records OfficeVerified Sep 1, 2026View source at $20Connecticut Department of Public Health - State Vital Records OfficeVerified Sep 1, 2026View source a copy. Processing time: Up to 12 weeks at State officeConnecticut Department of Public Health - State Vital Records OfficeVerified Sep 1, 2026View source. Once appointed, the personal representative files the estate inventory within 60 daysC.G.S. § 45a-341 (extendable to 4 months for cause, § 45a-341(b)(2)); Probate Court Rules §§ 30.12, 30.14; Form PC-2407Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 1C.G.S. §§ 45a-354, 45a-356, 45a-357, 45a-358, 45a-363, 45a-365, 45a-375Verified Sep 15, 2026View source week.

A surviving spouse left out of the will can elect to take a statutory share insteadC.G.S. § 45a-436 (one-third life estate, § 45a-436(a); 150-day deadline, § 45a-436(c) as amended by P.A. 13-81)Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsC.G.S. § 45a-559e (termination); §§ 45a-557 to 45a-560b (Connecticut UTMA, ch. 802d)Verified Sep 15, 2026View source of age. Connecticut taxes incomeConn. Gen. Stat. § 12-700Verified Sep 20, 2026View source at a top rate of 6.99%Conn. Gen. Stat. § 12-700Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular ratesConn. Gen. Stat. § 12-700(a)(10) (2024+ graduated rate schedule); § 12-700(a)(10)(E) (flat 6.99% on trusts and estates); § 12-701(a)(20) (subtractions); § 12-700a (AMT coupled to federal AMT)Verified Sep 15, 2026View source.