Estate Planning in Connecticut

Married with children (same marriage)

Surviving spouse receives the first $100,000 plus one-half of the remainder. Children share the other half equally.

Married with children from a prior relationship

Surviving spouse receives one-half of the estate (no $100,000 priority). Children from the prior relationship share the other half equally.

Married, no children

If survived by parents: surviving spouse receives the first $100,000 plus three-quarters of the remainder; parents receive the other quarter. If no parents survive: the entire estate goes to the surviving spouse.

Single with children

Children inherit the entire estate equally. If a child predeceased the decedent, that child's share passes by representation to their descendants.

Single, no children

Parents inherit equally. If no parents survive, siblings inherit. The chain continues through increasingly distant relatives. Uniquely, Connecticut includes stepchildren in the hierarchy — if no blood relatives or next of kin survive, stepchildren inherit before the state takes the estate.

What makes a will valid

A written will subscribed by the testator and attested by two witnesses, each subscribing in the testator's presence. Must be on paper — electronic formats are not accepted.

What people think

That a handwritten will is valid as long as it's clear, or that notarization alone makes a will legal.

What actually happens

Connecticut does not recognize holographic wills made within the state. A handwritten document with no witnesses has no legal effect. Notarization creates a self-proving affidavit but does not replace the witness requirement. The interested-witness rule also catches families off guard — if a beneficiary who is not an heir serves as a witness, their bequest is voided unless two additional disinterested witnesses also signed.

Common failure

Using only two witnesses who are also beneficiaries (but not heirs), which voids the beneficiaries' bequests. Also common: relying on a handwritten will without witnesses, or using an out-of-state form that doesn't meet Connecticut's specific requirements.

When a trust is better

When you want to avoid probate for real estate (since Connecticut doesn't allow TOD deeds), when estate tax planning requires preserving the CT exemption at first death, when privacy is important (probate is public record), or when you need to manage distributions to minors over time.

Execution checklist

1. Ensure the testator is 18+ and of sound mind
2. Put the will in writing on paper — electronic-only documents are not valid
3. Sign the will
4. Have two disinterested witnesses sign in the testator's presence
5. Do NOT use beneficiaries as witnesses unless they are also heirs at law
6. Execute a self-proving affidavit (notarized) — strongly recommended
7. Store the original securely

What it does

Grants authority to a named agent to manage financial and legal affairs on behalf of the principal. Healthcare decisions require a separate advance directive.

Key rule

Connecticut adopted the Uniform Power of Attorney Act. The POA must include specific durability language to survive incapacity. Connecticut's statutory form is recommended to reduce rejection by financial institutions.

Real-world friction

Banks and financial institutions may reject POAs they consider too old or too broadly drafted. Using Connecticut's statutory form and keeping the document current reduces rejection risk.

Common mistake

Assuming a financial POA covers healthcare decisions. Connecticut separates financial authority from healthcare authority. You need both a durable POA and an advance directive.

What it covers

Your preferences for life-sustaining treatment and the designation of a healthcare representative to make medical decisions if you cannot communicate your wishes.

What's different

Connecticut's advance directive combines the living will and healthcare representative designation into one document under the Health Care Decisions Act. The state provides a statutory form. Connecticut also allows a POLST (Physician Orders for Life-Sustaining Treatment) form for portable medical orders.

Execution requirements

Two witnesses required. The designated healthcare representative and employees of the treating healthcare facility typically cannot serve as witnesses. Notarization is recommended but not required.

Common misunderstanding

Assuming a financial durable POA covers medical decisions. They are separate documents with different legal authority. Without an advance directive, medical decisions fall to a statutory surrogate hierarchy.

When required

When assets are held solely in the decedent's name without a beneficiary designation, joint ownership with right of survivorship, or trust ownership.

What makes Connecticut different

Connecticut has a dedicated Probate Court system — every town or district has its own court, which can be both a convenience and a complication for multi-property estates. The state requires an estate tax return for ALL estates regardless of size, including nontaxable ones (Form CT-706 NT). Connecticut is also one of the few states that does not allow transfer-on-death deeds for real estate, making trusts or joint tenancy the only way to avoid probate for property.

Probate paths

What people get wrong

Assuming that avoiding probate also avoids estate tax. In Connecticut, a revocable trust avoids probate but trust assets are still included in the gross estate for estate tax purposes. Also, many people don't realize Connecticut requires an estate tax return for every estate — even if no tax is owed.

When a trust is useful

Avoiding probate for real estate (since Connecticut doesn't allow TOD deeds), preserving both spouses' estate tax exemptions, maintaining privacy, managing distributions to beneficiaries over time, or protecting assets through a domestic asset protection trust (DAPT).

When a trust is unnecessary

Estates under $40,000 in personal property with no real estate (which can use the small estate procedure), or estates well below the $15 million estate tax threshold where probate avoidance isn't a priority.

Key mistake

Assuming a revocable trust eliminates all taxes. A revocable trust avoids probate but does NOT avoid Connecticut estate tax. Trust assets are included in the gross estate. For married couples, the critical tool is a credit shelter trust or a CT QTIP election to preserve both spouses' exemptions — not a basic revocable trust.

Not knowing Connecticut has a state gift tax

Connecticut is the only state with a state-level gift tax. Large lifetime transfers to children, trusts, or other recipients reduce the unified exemption available at death. Most people assume gift tax is purely a federal issue.

Using beneficiaries as witnesses

Connecticut's interested-witness rule is stricter than many states. A beneficiary who is not also an heir at law loses their bequest if they serve as a witness — unless two additional disinterested witnesses also signed the will.

Relying on a handwritten will

Connecticut does not recognize holographic wills made within the state. A handwritten document with no witnesses has no legal effect in Connecticut, regardless of how clearly it states the testator's wishes.

Assuming TOD deeds are available for real estate

Connecticut does not allow transfer-on-death deeds for real property. To avoid probate for a home, you need a revocable living trust or joint tenancy with right of survivorship.

Not filing the Connecticut estate tax return

Connecticut requires an estate tax return for ALL estates — even nontaxable ones (Form CT-706 NT). Failure to file within 6 months triggers penalties and interest.

Wasting the first spouse's estate tax exemption

Connecticut does not offer portability for its estate tax exemption. If the first spouse leaves everything to the surviving spouse, their $15 million CT exemption is lost. A credit shelter trust or CT QTIP election preserves both exemptions.

Thinking a revocable trust avoids estate tax

A revocable living trust avoids probate but does NOT avoid Connecticut estate tax. Trust assets are included in the gross estate at fair market value.