Connecticut Executor & Trustee Checklist
You've been named executor or trustee in Connecticut — and probably handed no instructions. This is the ordered list of what to do, in the sequence Connecticut expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Fiduciary — Executor (named in a will) or Administrator (intestate)
- Court
- Probate Court (regional Connecticut Probate Court districts)
- Appointment document
- Letters Testamentary or Letters of Administration (petition on Form PC-200, generally within 30 days of death)
- Creditor claim window
- 150 days from the fiduciary's appointment (may be shortened to 90 days for a specific known creditor by certified-mail notice)
- Inventory deadline
- Inventory
- Trustee notice deadline
- 60 days
- State death tax
- Connecticut estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate Court (regional Connecticut Probate Court districts).
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This is the document that proves you have authority to act as Fiduciary — Executor (named in a will) or Administrator (intestate).
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The Probate Court/fiduciary publishes newspaper notice after appointment (Conn. Gen. Stat. §§ 45a-353 to 45a-358; Form PC-234 to shorten a known creditor's window).
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Inventory (Form PC-2407) filed with the Probate Court within 2 months of appointment (Conn. Gen. Stat. § 45a-341).
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No UPC 30-day information notice; interested parties receive notice/hearing on the petition to admit the will and appoint the fiduciary.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. Connecticut estate tax — exemption tied to the federal amount (~$15M for 2026), flat 12% above the exemption. Connecticut also has a companion gift tax (the only state with one). No inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Final financial report (Form PC-246) or final account (Form PC-242), court approval of distribution, then an Affidavit of Closing (Form PC-213). Accounts may be waived in some estates.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days — Connecticut UTC (Conn. Gen. Stat. § 45a-499i, eff. Jan 1, 2020): notify beneficiaries within 60 days after an irrevocable trust is created or the settlor dies.
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The Probate Court/fiduciary publishes newspaper notice after appointment (Conn. Gen. Stat. §§ 45a-353 to 45a-358; Form PC-234 to shorten a known creditor's window).
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Connecticut
Small-estate settlement (Form PC-212) where the estate (excluding certain property) does not exceed $40,000 and includes no real property (Conn. Gen. Stat. § 45a-273).
Final financial report (Form PC-246) or final account (Form PC-242), court approval of distribution, then an Affidavit of Closing (Form PC-213). Accounts may be waived in some estates.
Probate fees are asset-based (statutory sliding scale on the gross estate). Only state with a gift tax. Uses a regional Probate Court district system rather than county courts.
Sources — investigate further
The steps above are drawn from Connecticut's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.