Estate Planning in Connecticut

Like all states, Connecticut recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2Conn. Gen. Stat. § 45a-251Verified Sep 15, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later.

A Connecticut healthcare power of attorney is signed before 2CGS § 19a-575aVerified Jul 15, 2026View source witnesses; notarization is not requiredCGS § 19a-575aVerified Jul 15, 2026View source. Witnesses must be at least 18 yearsCGS § 19a-575aVerified Jul 15, 2026View source old and cannot be the named agent. A principal who is a patient in a facility operated or licensed by the Department of Mental Health and Addiction Services (DMHAS) or the Department of Developmental Services (DDS) needs at least one witness who is a patient advocate or ombudsman. The agent must be at least 18 yearsCGS § 19a-575aVerified Jul 15, 2026View source old, and Connecticut bars the principal’s healthcare providers and employees of the treating facility from serving, subject to the statute’s exceptions.

A Connecticut financial power of attorney is signed before 2Conn. 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 witnesses; notarization is not required for validityConn. 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. The document is durable by defaultConn. 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: it stays in effect if the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedConn. 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.

Connecticut imposes its own estate tax on estates exceeding $15,000,000Conn. Gen. Stat. § 12-391Verified Sep 15, 2026View source, with a top rate of 12%Conn. Gen. Stat. § 12-391Verified Sep 15, 2026View source. This exemption currently matches or is close to the federal estate tax exemption of $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source. Families with estates near this threshold often use trusts and lifetime gifting to reduce exposure.

Connecticut does not require a revocable living trust to be notarizedConn. Gen. Stat. § 45a-499a et seq. (Connecticut UTC, P.A. 19-137, eff. Jan 1, 2020)Verified Jul 15, 2026View source. Connecticut does not allow transfer-on-death deeds for real estate. Without this option, real property must pass through probate or be held in a trust to avoid court proceedings. Transferring property into a revocable trust does not trigger a property tax reassessment in Connecticut, so property taxes remain at their current level.

Connecticut does not automatically revoke an ex-spouse as beneficiary upon divorce. Without updating beneficiary designations after a divorce, an ex-spouse may still inherit life insurance proceeds and retirement accounts—regardless of what a will says.