Connecticut Estate Planning Basics

A Connecticut estate plan runs on four documents. A will under Conn. Gen. Stat. § 45a-251 says who inherits and who settles the estate. A durable power of attorney under § 1-350d lets someone handle your money if you cannot. An advance directive under § 19a-575a names the person who speaks to your doctors. A revocable living trust under the Connecticut Uniform Trust Code holds titled property so it never reaches Probate Court.

Three of those four follow Connecticut rules that a national checklist gets wrong. Your power of attorney needs two witnesses. Your health care document does nothing until someone hands it to the treating clinician. And Connecticut has no transfer-on-death deed for real estate, so a house leaves Probate Court through survivorship title or a funded trust.

Use this page as a planning map. Each document hands real authority to another person or moves real property, and one signing slip undoes what you intended. When a house, a blended family, a business, or a taxable estate is in the picture, have a licensed Connecticut attorney draft or review the documents before you sign.

For what happens after a death, read the Connecticut probate guide. For who inherits when there is no valid will, read Connecticut intestate succession.

What Connecticut Decides If a Document Is Missing

An estate plan is not only for large estates. Here is what the state does on your behalf when a document is not there.

• No will. § 45a-437 sets your spouse's share by formula: the entire intestate estate when no issue and no parent survive, the first $100,000 plus three-quarters of the balance when a parent survives and no issue do, the first $100,000 plus half the balance when every surviving child is also your spouse's child, and half the estate when any surviving child is not. A surviving spouse does not automatically take everything.
• No power of attorney. Someone has to ask the Probate Court to appoint a conservator of the estate. § 45a-650 makes the court find incapability by clear and convincing evidence, then make a separate clear and convincing finding for each duty and authority it assigns. That process is public, slow, and costs far more than a document signed while you are well.
• No advance directive. Chapter 368w gives no relative decision-making authority by relationship alone. § 19a-570(10) does print a ranked next-of-kin list, and the chapter uses it for consulting about your wishes and for notice, not as a consent ladder. The fallback is a Probate Court conservator of the person, who under § 45a-656(a) may be assigned authority to consent to medical care.
• No plan for titled property. Property in your sole name is settled through the Probate Court for the district where you lived. Compare the alternatives in how to avoid probate in Connecticut.

The Four Documents and the Connecticut Law Behind Each

Every Connecticut adult should hold the first three. Add a trust, and add finer detail, if you own a home, have children under 18, run a business, hold large retirement accounts, or are in a second marriage with children from an earlier relationship.

Your Will

Section 45a-251 states the whole execution rule in one sentence. A will or codicil is not valid to pass any property unless it is in writing, subscribed by the testator, and attested by two witnesses, each of them subscribing in the testator's presence.

Read that last clause twice. Both witnesses sign while you are there. Connecticut asks for no notary and no special wording for validity.

Connecticut does not honor a handwritten will made here. The only way one comes in is the saving clause at the end of § 45a-251: a will executed according to the laws of the state or country where it was executed may be admitted to probate in Connecticut and passes property situated here. A handwritten will validly signed in a state that allows them still works. One written at a Connecticut kitchen table does not.

Connecticut also has no self-proving will section, because it never adopted the Uniform Probate Code. The instrument that does the same job is § 45a-285, proof of will out of court. Any or all of the attesting witnesses may make and sign an affidavit before an officer authorized to administer oaths, at your request while you are alive or, after your death, at the request of the executor or any interested person. The affidavit goes on the will itself, or on a paper attached to it, and the Probate Court accepts it as if the testimony had been taken in court. Ask for it at the signing so nobody has to track down your witnesses years later.

Two more rules to check before anyone signs:

• Do not let a beneficiary witness the will. § 45a-258 voids a devise or bequest to a subscribing witness, or to that witness's husband or wife, unless the will is legally attested without that signature or the person is an heir to the testator. The gift dies; the witness stays competent.
• Know how it comes undone. § 45a-257 allows revocation only by burning, cancelling, tearing, or obliterating the will, done by you or by someone in your presence at your direction, or by a later will or codicil.

A will cannot move property already titled in a trust, override a beneficiary form, or redirect property held with survivorship rights. Those assets pass on their own terms, which is why the sections below matter as much as this one. The full walkthrough sits in the Connecticut will requirements guide.

The Durable Power of Attorney

Connecticut adopted the Uniform Power of Attorney Act as §§ 1-350 to 1-353b, effective October 1, 2016. Four rules in it decide whether your document works.

It is durable unless you say otherwise. Section 1-350c makes a power of attorney created under the act durable unless it expressly provides that it terminates on the incapacity of the principal. You do not add a durability sentence in Connecticut. You add one only if you want the opposite result.

Two witnesses have to sign. Section 1-350d requires the document to be dated and signed by you, or signed in your conscious physical presence by another individual you direct, and witnessed by two witnesses. A form downloaded for a state that asks only for a notary fails the test. Notarizing is not a validity rule and you still want it: § 1-350d presumes a signature genuine when you acknowledge it before a notary public, a commissioner of the Superior Court, or another individual authorized by law to take acknowledgments, and a bank handed an unacknowledged document tends to stall.

Nine powers exist only if you grant them by name. Section 1-351(a) lists them: create, amend, revoke, or terminate an inter vivos trust; make a gift; create or change rights of survivorship; create or change a beneficiary designation; waive your right to be a beneficiary of a joint and survivor annuity; exercise fiduciary powers you could delegate; disclaim property, including a power of appointment; exercise your powers over digital devices, digital assets, and online accounts; and exercise your intellectual property rights. Leave one out and your agent cannot do it, no matter how obvious the need looks later. The digital-asset grant is the one most documents still miss, and it pairs with the Connecticut digital assets guide.

Two agents act together unless you write one word. Under § 1-350j(a), coagents exercise their authority jointly unless your document uses the word "severally". Connecticut flipped the uniform default here, so a document naming both of your children without that word needs both signatures on everything.

The power ends when you die under § 1-350i(a), and your agent's authority ends when an action is filed for the dissolution or annulment of that agent's marriage to you, or for legal separation, unless the document provides otherwise. The Connecticut power of attorney guide covers acceptance, agent duties, and what a bank owes you when you present the document.

The Advance Directive

Connecticut handles medical decisions through chapter 368w, and it uses its own vocabulary. The person you appoint is a health care representative. Documents signed before October 1, 2006 that say "health care agent" still work.

Section 19a-575a supplies the combined document most people want. One signing covers health care instructions, the appointment of a health care representative, the designation of a conservator for future incapacity, and an anatomical gift. Section 19a-577 offers a standalone appointment, and § 19a-575 offers a standalone living will.

Execution is short. Section 19a-576(a) asks you to be eighteen or older and to sign and date the document in the presence of two adult witnesses who also sign it. The person you appoint as representative cannot witness or sign it. No notary is required.

Here is the Connecticut rule that catches families off guard. A directive does nothing while it sits in a drawer. Section 19a-579 makes a living will or an appointment of a health care representative operative only when the document is furnished to the attending physician or advanced practice registered nurse and that clinician determines you are incapacitated. Give copies to your doctor, to the hospital system you use, and to the person you named.

Revocation runs two different ways, and the difference trips people up:

• The living will may be revoked at any time and in any manner, without regard to your mental or physical condition, under § 19a-579a(a).
• The appointment of a representative may be revoked only by you, in writing, in a writing signed by you and two witnesses, under § 19a-575a(b). Tearing up the page does not do it.
• A divorce does it for you. Section 19a-579b revokes the appointment of your spouse on divorce, legal separation, annulment, or dissolution of the marriage, unless you specify otherwise.

More detail, including how a MOLST form sits alongside the directive, is in the Connecticut advance directive guide.

The Revocable Living Trust

A trust is optional, and plenty of Connecticut families do fine on a will alone. The case for one is stronger here than in most states for a single reason: Connecticut has no transfer-on-death deed for real estate, so a funded revocable trust is the usual way to keep a house out of Probate Court.

Connecticut runs trusts under the Connecticut Uniform Trust Code, enacted by Public Act 19-137 and effective January 1, 2020. Section 45a-499oo(a) says that unless the terms of a trust expressly provide that it is irrevocable, the settlor may revoke or amend it. Check the date on any older document, because that default does not reach a trust created under an instrument executed before January 1, 2020. An older Connecticut trust needs reading rather than assuming.

While you are alive and able to revoke, you stay in charge. Section 45a-499pp(b) provides that to the extent a trust is revocable and the settlor has capacity to revoke it, the rights of the beneficiaries are subject to the settlor's control and the trustee's duties are owed exclusively to the settlor. Your children get no accounting and no vote until that changes.

Two cautions.

First, a trust reaches only what you retitle into it. Signing a trust and never changing the deed or the account registrations leaves an empty document and a probate estate anyway. Deed the house, move the brokerage account, and keep a list of what went in.

Second, your agent cannot touch the trust by default. Section 1-351(a)(1) makes creating, amending, revoking, or terminating an inter vivos trust one of the powers a Connecticut power of attorney has to grant by name, and the trust instrument has to allow it too. Confirm both documents say the same thing before you rely on either.

A revocable trust does not reduce the Connecticut estate tax. Treat it as a court-avoidance and incapacity tool. The Connecticut revocable living trust guide covers drafting, funding, and naming a successor trustee.

Beneficiary Forms and How You Hold Title

Beneficiary designations and survivorship titles beat your will. If the will leaves a retirement account to one child while the account form names another, the form wins. Line these up with the will and the trust instead of treating them as paperwork.

• Real estate. Section 47-14a lists the wording that creates a joint tenancy in fee simple with right of survivorship. Connecticut has no tenancy by the entirety, and a deed running to a married couple as tenants by the entirety creates that same joint tenancy instead, without the creditor protection entirety states attach to it.
• Bank and credit union accounts. Section 36a-290 treats an account payable to any one of two or more owners or to the survivor as a joint account and makes that arrangement evidence of an intent to vest title in the survivor, a presumption a court can still be talked out of. Connecticut has no payable-on-death deposit statute; the state's device is the account held in trust for a named person under § 36a-296.
• Securities. Section 45a-468b allows beneficiary-form registration where the registration shows sole ownership by one individual or multiple owners with right of survivorship. Brokerages offer it, and the statute does not force any of them to.
• Retirement plans and life insurance. These pass by the form on file. Name a first choice and a backup, then refresh both after a marriage, a divorce, or a death in the family.

Name a Guardian for Your Children, and a Conservator for Yourself

If you have children under eighteen, the will is where you name the adult who would raise them. Section 45a-596(a) lets a parent appoint a guardian or coguardians of the person, of the estate, or both, by will or by another writing signed by the parent and attested by at least two witnesses, to serve once the parents who are guardians of the minor have died. Where two instruments each carry an appointment, the latest effective one made by the last surviving parent has priority. The appointment takes effect when the guardian files a written acceptance with the court, and a ward over the age of twelve may ask the Probate Court to substitute someone else.

Do the same thing for yourself. Section 45a-645 lets any person eighteen or older and of sound mind designate in writing the person they want appointed as conservator of the person or of the estate if they are later found incapable. That designation is executed, witnessed, and revoked the same way a will is under §§ 45a-251 and 45a-257, or the way a power of attorney is under § 1-350d. Anyone you designate cannot serve as a witness, and the same instrument may excuse them from the probate bond required by § 45a-650. The Connecticut guardianship planning guide covers how the Probate Court handles both appointments.

A pet needs the same forethought and gets its own statute. Section 45a-489a allows a testamentary or inter vivos trust for the care of an animal alive during the settlor's lifetime, and Connecticut adds a requirement most states skip: the instrument has to designate a trust protector whose sole duty is to act on the animal's behalf. The trust ends when the last surviving animal dies. See the Connecticut pet trust guide for how those trusts are enforced.

The Connecticut Estate Tax Sits Where the Federal One Sits

Connecticut levies its own estate tax, and since 2023 the trigger has tracked the federal figure. Under § 12-391(g)(9), an estate of a decedent dying on or after January 1, 2023 owes nothing at or below the federal exclusion and 12 percent of the excess above it. The IRS puts that exclusion at $15,000,000 for a 2026 death.

Filing is a separate question from owing. Section 12-392(b)(3)(J) requires a return from every decedent who dies on or after January 1, 2023 and at death was a Connecticut resident, or a nonresident whose gross estate included real property situated here or tangible personal property with an actual situs here. At or below the exclusion the return goes to the Probate Court for the district alone, and the judge reviews it and issues a written opinion when the estate owes no tax. Above the exclusion the return goes to the Commissioner of Revenue Services with a copy to the court. The Connecticut estate tax guide works through both lanes and the lien on real property.

Connecticut charges no inheritance tax on what an heir receives.

Staying Out of Probate Court Does Not Shrink the Court Fee

Connecticut computes its Probate Court fee on a base most people misjudge. Section 45a-107(b)(1) sets that base as the greatest of four measures, and one of them is the gross estate for estate tax purposes under chapters 217 and 218. That is the federal gross estate figure, so the survivorship house, the joint account, the beneficiary-form brokerage account, and the funded revocable trust all sit inside it. Any portion of the base determined by property passing to a surviving spouse is reduced by fifty per cent.

Plan around court time, privacy, and who has authority, then, rather than around this fee.

Can You Leave Your Spouse Out?

Not reliably. Section 45a-436(a) gives a surviving spouse the right to elect a statutory share, defined as a life estate of one-third in value of all the property passing under the will, real and personal, after all debts and charges against the estate are paid. The same subsection says the right to that third is not defeated by any disposition of the property by will to other parties.

Two mechanics matter here. A gift your will already makes to your spouse is taken to be in place of the statutory share unless the will expressly states otherwise. And the election runs on a clock: the surviving spouse has to file written notice with the Probate Court before which the estate is in settlement no later than 150 days after the mailing of the decree admitting the will to probate, or the share is barred. A prenuptial or postnuptial agreement is how couples handle this on purpose. Read Connecticut surviving spouse rights before you draft around it.

Review the Plan When Life Changes

Documents drift. Check yours every three to five years, and sooner after any of these:

• A marriage, a divorce, or a legal separation.
• The birth or adoption of a child.
• The death of a beneficiary, an agent, or the executor you named.
• A move to Connecticut from another state.
• A large change in what you own, such as buying a home or selling a business.

To change a Connecticut will, sign a codicil or sign a fresh will that revokes the old one, and a fresh will is usually cleaner. Tell the people you named that you named them, and gather the deeds, account statements, and beneficiary forms in one place so your executor is not starting from nothing.

Frequently Asked Questions

What documents do I need for a Connecticut estate plan?

Four documents carry most of the load: a will under Conn. Gen. Stat. § 45a-251, a durable power of attorney executed under § 1-350d, an advance directive under § 19a-575a that names a health care representative, and, for many households, a funded revocable trust under the Connecticut Uniform Trust Code. Your beneficiary forms and the wording on your deed matter almost as much, because both override the will.

Is a Connecticut power of attorney durable by default?

Yes. Section 1-350c makes a power of attorney created under the Connecticut Uniform Power of Attorney Act durable unless the document expressly provides that it terminates on the incapacity of the principal. The Connecticut trap sits elsewhere: § 1-350d requires two witnesses to sign, so a form written for a state that asks only for a notary fails here.

Does Connecticut have a living will?

Yes. Section 19a-575 supplies a standalone living will, and § 19a-575a supplies a combined document covering health care instructions, the appointment of a health care representative, the designation of a conservator, and an anatomical gift. Section 19a-579 makes either one operative only after the document is furnished to the attending physician or advanced practice registered nurse and that clinician determines the declarant is incapacitated.

Do I need a trust if I already have a will in Connecticut?

Not always, though the case is stronger in Connecticut than in most states because there is no transfer-on-death deed for Connecticut real estate. A funded revocable trust under the Connecticut Uniform Trust Code is the usual way to keep a house out of Probate Court here. A trust reaches only the assets you retitle into it, so an unfunded trust controls nothing.

When does an estate owe Connecticut estate tax?

For a death on or after January 1, 2023, § 12-391(g)(9) charges no Connecticut estate tax at or below the federal exclusion and 12 percent of the excess above it. The IRS puts that exclusion at $15,000,000 for a 2026 death. Section 12-392(b)(3)(J) still requires a return from qualifying estates, filed with the Probate Court alone when the taxable estate is at or below the exclusion.

Can I leave my spouse out of my Connecticut will?

Not reliably. Section 45a-436 lets a surviving spouse elect a statutory share, a life estate of one-third in value of all property passing under the will after debts and charges are paid, and says that right is not defeated by a disposition of the property to other parties. The spouse has to file written notice with the Probate Court within 150 days after the mailing of the decree admitting the will to probate.

This page is general information about Connecticut estate planning. Planning turns on facts specific to your family and your property, so confirm anything that affects your situation with a licensed Connecticut attorney before you sign or rely on a document.

Sources:

• Title: Conn. Gen. Stat. § 45a-251, Making and execution of wills. Wills executed outside the state. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802a.htm#sec_45a-251
• Title: Conn. Gen. Stat. § 45a-257, Revocation of will. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802a.htm#sec_45a-257
• Title: Conn. Gen. Stat. § 45a-258, Devise or bequest to subscribing witness. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802a.htm#sec_45a-258
• Title: Conn. Gen. Stat. § 45a-285, Proof of will out of court. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-285
• Title: Conn. Gen. Stat. § 1-350, Short title: Connecticut Uniform Power of Attorney Act. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_015c.htm#sec_1-350
• Title: Conn. Gen. Stat. § 1-350c, Power of attorney is durable. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_015c.htm#sec_1-350c
• Title: Conn. Gen. Stat. § 1-350d, Execution of power of attorney. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_015c.htm#sec_1-350d
• Title: Conn. Gen. Stat. § 1-350i, Termination of power of attorney or agent's authority. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_015c.htm#sec_1-350i
• Title: Conn. Gen. Stat. § 1-350j, Coagents and successor agents. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_015c.htm#sec_1-350j
• Title: Conn. Gen. Stat. § 1-351, Authority that requires specific grant. Grant of general authority. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_015c.htm#sec_1-351
• Title: Conn. Gen. Stat. § 19a-570, Definitions. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-570
• Title: Conn. Gen. Stat. § 19a-575, Form of document re health care instructions and withdrawal or withholding of life support systems. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-575
• Title: Conn. Gen. Stat. § 19a-575a, Form of document re health care instructions, appointment of health care representative, designation of conservator for future incapacity and anatomical gift. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-575a
• Title: Conn. Gen. Stat. § 19a-576, Appointment of health care representative. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-576
• Title: Conn. Gen. Stat. § 19a-577, Form of document re appointment of health care representative. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-577
• Title: Conn. Gen. Stat. § 19a-579, When living will or appointment of health care representative becomes operative. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-579
• Title: Conn. Gen. Stat. § 19a-579a, Revocation of living will. Absence of knowledge of revocation. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-579a
• Title: Conn. Gen. Stat. § 19a-579b, Revocation of appointment of spouse as health care representative upon divorce or legal separation. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_368w.htm#sec_19a-579b
• Title: Conn. Gen. Stat. § 45a-499a, Short title: Connecticut Uniform Trust Code. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499a
• Title: Conn. Gen. Stat. § 45a-499oo, Revocation or amendment of revocable trust. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499oo
• Title: Conn. Gen. Stat. § 45a-499pp, Settlor's powers; powers of withdrawal. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499pp
• Title: Conn. Gen. Stat. § 45a-489a, Trust to provide for care of animal: Creation. Administration. Jurisdiction. Termination. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-489a
• Title: Conn. Gen. Stat. § 45a-596, Parental appointment of guardian or coguardian of minor upon death of parents. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802h.htm#sec_45a-596
• Title: Conn. Gen. Stat. § 45a-645, Naming of own conservator for future incapacity. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802h.htm#sec_45a-645
• Title: Conn. Gen. Stat. § 45a-650, Hearing on petition for involuntary representation. Evidence. Appointment of conservator. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802h.htm#sec_45a-650
• Title: Conn. Gen. Stat. § 45a-656, Duties of conservator of the person. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802h.htm#sec_45a-656
• Title: Conn. Gen. Stat. § 45a-436, Succession upon death of spouse. Statutory share. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-436
• Title: Conn. Gen. Stat. § 45a-437, Intestate succession. Distribution to spouse. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-437
• Title: Conn. Gen. Stat. § 45a-468b, Registration in beneficiary form: Sole or joint tenancy ownership. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-468b
• Title: Conn. Gen. Stat. § 45a-107, Fees and expenses for settlement of decedent's estate. Interest on unpaid fees. Exception. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_801b.htm#sec_45a-107
• Title: Conn. Gen. Stat. § 36a-290, Joint deposit and share accounts. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_665a.htm#sec_36a-290
• Title: Conn. Gen. Stat. § 36a-296, Deposits or share accounts in trust. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_665a.htm#sec_36a-296
• Title: Conn. Gen. Stat. § 47-14a, Joint tenancy in fee simple with survivorship. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_821.htm#sec_47-14a
• Title: Conn. Gen. Stat. § 12-391, Transfer of resident and nonresident estates. Definitions. Rate of tax. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-391
• Title: Conn. Gen. Stat. § 12-392, Payment of tax. Penalties for late filing. Extension of time. Method of filing. Publisher: Connecticut General Assembly. Publication Date: Not listed. URL: https://www.cga.ct.gov/current/pub/chap_217.htm#sec_12-392
• Title: Estate Tax. Publisher: Internal Revenue Service. Publication Date: Not listed. URL: https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax

It is not legal advice.