
Connecticut Step-Up in Basis Explained
Connecticut step-up in basis: how IRC Section 1014 resets inherited property to date-of-death value, and where the Probate Court file proves your number.
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Connecticut step-up in basis: how IRC Section 1014 resets inherited property to date-of-death value, and where the Probate Court file proves your number.

Connecticut's statutory share gives a surviving spouse a life estate in one third of the will estate under Conn. Gen. Stat. § 45a-436, elected within 150 days.

Connecticut trust administration under the Connecticut Uniform Trust Code: the 60-day beneficiary notices, the 120-day contest window, and trustee reports.

A Connecticut will contest is an appeal from probate to the Superior Court under Conn. Gen. Stat. § 45a-186, due 30 days after the court sent the decree.

Connecticut will requirements under Conn. Gen. Stat. § 45a-251: age 18, sound mind, a signed writing, two attesting witnesses, no handwritten wills, no notary.

Connecticut has no transfer-on-death deed. Survivorship title, beneficiary forms, and a funded revocable trust are what keep property out of Probate Court.

Selling an inherited Connecticut house: who signs the deed, the § 12-398 estate tax lien, town clerk recording, and the conveyance tax the seller pays.

How a New Jersey revocable living trust works under the Uniform Trust Code: creating it, funding it, and the pour-over will that catches what you miss.

New Jersey trust administration under the Uniform Trust Code, N.J.S.A. 3B:31: no notice deadline, an optional report, and an inheritance tax no trust avoids.

Massachusetts has no transfer-on-death deed. What keeps property out of probate here: survivorship title, beneficiary forms, and a funded revocable trust.
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