Connecticut Wills vs. Trusts
Estate planning in Connecticut can be straightforward with the right approach. For Connecticut residents evaluating whether a will or trust better serves their needs, understanding the fundamental differences between these options is essential to prevent family stress, reduce expenses, and eliminate unnecessary complications. This thorough resource explores Connecticut’s particular estate planning provisions and offers direction to ensure your estate is handled according to your specific wishes.
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Connecticut Will Requirements
A Connecticut Last Will and Testament should include:
- Age and Capacity: Testator must be “of sound mind” and at least 18 years old
- Format: Must be in writing
- Signature: Must be signed by the testator
- Witnesses: Must be signed by at least two witnesses while in the testator’s presence
Interested Witnesses
Though it is generally preferable for a will’s witnesses to have no interest in the testator’s estate, a Connecticut will is not rendered invalid solely because a witness has an interest in the will. However, a devise in favor of a witness to the will (or the spouse of a witness) is void unless:
- There are two other witnesses to the will who don’t have an interest, or
- The interested witness is also the testator’s legal heir (i.e., someone who would be a beneficiary of the estate if the testator had been intestate)
Self-Proved Wills
Connecticut law does not specifically require wills to be notarized, but Connecticut wills can be made “self-proved” through execution of a notarized affidavit by the will’s witnesses. This affidavit:
- May be executed at the request of the testator or later at the request of the will’s executor
- Can be included within the will itself or attached as an exhibit
- Sets forth the facts to which witnesses would need to testify for the will to be admitted in probate—such as that the testator was mentally competent and not under any duress or compulsion when executing the will
Probate Court Requirements
Connecticut probate courts are required to hold a hearing before a will is accepted or rejected in probate unless:
- All parties with an interest in the estate sign a written waiver, or
- The court determines that notice is unnecessary due to, for example, the estate having insufficient assets to pay administration costs, funeral expenses, and final health bills
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Amendment, Revision, and Revocation of Connecticut Wills
Amending a Connecticut Will
Connecticut wills can be amended through:
- Execution of a codicil, which is a written addendum and supplement to an existing will (must comply with all formalities required for execution of a will)
- Executing a new will that supersedes the previously executed will
Revoking a Connecticut Will
Under Connecticut law, a will can be revoked through:
- “Burning, cancelling, tearing or obliterating” the document by the testator (or by someone else acting at the testator’s direction while in the testator’s presence)
- Execution of a subsequent will
Marriage After Will Execution
If a testator marries after executing a will in Connecticut:
- The surviving spouse receives a share of the testator’s estate as if the testator had died without a will
- This doesn’t apply if the omission appears from the will to have been intentional or the testator provided for the spouse through non-probate transfers intended in lieu of devises in the will
Children Born After Will Execution
If, after executing a will, a child is born to or adopted by the testator and the child is not provided for under the will:
- If the testator had no other living children, the after-born child’s share is measured as if the testator had died without a will—unless the will devises substantially all of the estate to the child’s other parent
- If the testator already had children, an after-born child’s share is based upon the devises to the testator’s other children
- This doesn’t apply if the omission appears to have been intentional or the testator made other arrangements to provide for the child outside the will
Automatic Revocation by Divorce
If, after executing a will or revocable trust, a testator is divorced, any provisions in the will or trust in favor of the former spouse are deemed to have been revoked—unless the will expressly provides otherwise.
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Holographic and Oral Wills
Neither holographic (handwritten) nor oral (nuncupative) wills are recognized under Connecticut law. A will written by hand, signed by the testator and two witnesses, and which otherwise satisfies the legal requirements for a Connecticut will is valid.
Connecticut Trust Requirements
Connecticut’s statutory framework for trusts is embodied in Chapter 802c of the Connecticut General Statutes. The Connecticut Uniform Trust Code, which applies the uniform approach used in many other states with a few modifications, is included within Chapter 802c.
Requirements for a Valid Connecticut Trust
To create a valid Connecticut trust:
- The settlor must indicate an intention to create the trust
- The settlor must have sufficient legal capacity to do so
- The trust must be for any lawful reason not contrary to public policy
Trust Elements
Connecticut trusts must have:
- At least one identifiable beneficiary (subject to a few exceptions like charitable trusts and trusts for the care of animals)
- A trustee with actual duties to perform
The trustee has a fiduciary duty and must administer a trust:
- In good faith
- Prudently
- Consistently with the trust’s purposes and settlor’s intentions
- In the best interests of the beneficiaries
Trust Creation Methods
A Connecticut trust takes effect when:
- The settlor transfers title to property (either during life or through a will or other disposition effective upon death) to a trustee for a beneficiary’s benefit
- The grantor declares that he or she holds identifiable property as a trustee
- Through a power of appointment in favor of a trustee
- Through a statute, judgment, or court order requiring administration of property through a trust
Oral Trusts
Though most trusts are evidenced by a written instrument setting forth the trust’s terms, Connecticut law recognizes oral trusts—provided the creation and terms of the oral trust can be established by clear and convincing evidence.
Revocability
Connecticut trusts are assumed to be revocable unless a trust instrument expressly declares the trust to be irrevocable. Revocable trusts may be revoked or amended by the settlor either:
- Using the method stated in the trust instrument, or
- If no method is specified, through a method that provides clear and convincing evidence of the settlor’s intent to revoke or amend the trust
Trust Termination
Termination of a Connecticut trust can occur through:
- Revocation or expiration under the trust’s own terms
- When no purpose of the trust remains to be achieved
- When administration becomes uneconomical
- When the trust’s purpose becomes unlawful, contrary to public policy, or impossible
Connecticut law also provides procedures by which parties to a trust can modify, amend, or terminate the trust by petitioning a court for approval. Court-approved modifications can include changes to correct mistakes or to assist in achieving the settlor’s tax objectives.
Specialized Types of Connecticut Trusts
- Trusts for the Care of Animals: Specifically authorized under Connecticut law
- Spendthrift Trusts: Protects trust assets from beneficiaries’ creditors
- Charitable Trusts: Must serve a charitable purpose (e.g., relief of poverty, advancement of education or religion, or promotion of civic or health-related purposes beneficial to the community)
- Dynasty Trusts: Designed to protect wealth over multiple generations, can extend for as long as 800 years under Connecticut law
- Domestic Asset Protection Trusts (DAPT): A self-settled irrevocable trust that protects assets against most creditor claims even where the settlor is also beneficiary
Special Considerations
Estate Taxes
Though Connecticut does not impose an inheritance tax, it is among the dozen states that charge estate taxes to wealthy estates. The exemption amount (the minimum value before an estate qualifies for the tax) is scheduled to gradually increase:
- $5.1 million in 2020
- $7.1 million in 2021
- $9.1 million in 2022
- An amount equal to the federal threshold in 2023 (the 2021 federal exemption is $11.7 million)
The Connecticut tax is a combined estate and gift tax, with bracketed rates from 10.8% to 12%.
Simplified Probate Options
For small estates (defined as personal property within the probate estate worth no more than $40,000 and no real estate), Connecticut law provides for a simplified settlement process without formal probate.
Small Estates Procedure
Eligibility:
- Personal property worth no more than $40,000
- No real estate in the probate estate
Process:
- May be commenced by a surviving spouse or child’s submission of the required affidavit to the probate court
- If approved, allows for speedier payment of claims and transfer of assets without going through the formal probate process
No Probate Required
Full probate procedures may also be dispensed with if the court finds that, after deducting the spousal support allowance, the estate’s assets are insufficient to fully pay:
- Costs of administration
- Final expenses
- Federal and state taxes owed by the estate
Non-Probate Transfers
Along with living trusts, Connecticut law offers multiple other options for transfer of assets outside of probate:
TOD Deeds and Vehicle Titles
Connecticut is not among the minority of states that authorize TOD designations on real estate deeds. Connecticut does, however, allow TOD designations on vehicle titles.
When a TOD designation is added to a vehicle title during life, ownership of the vehicle automatically transfers to the named beneficiary upon the owner’s death, with no need for probate. The beneficiary does not acquire any present rights over the asset until death actually occurs.
Need help creating the right estate plan for your Connecticut family?
Our estate planning specialists can help you navigate Connecticut’s unique laws and create a personalized strategy.
Wills vs. Trusts: Comparison
| Feature | Wills | Trusts |
|---|---|---|
| When It Takes Effect | After death | Can be immediate (living trust) or after death (testamentary trust) |
| Probate Process | Requires probate | Assets in trust avoid probate |
| Privacy | Public record | Generally private |
| Challenges | Can be challenged in probate court | More difficult to challenge |
| Cost to Create | Generally less expensive | Usually more expensive |
| Ongoing Administration | None until death | May require ongoing management |
| Protection During Incapacity | None (requires separate power of attorney) | Can provide management if grantor becomes incapacitated |
| Estate Tax Planning | Limited planning options | Superior for Connecticut’s state estate tax planning |
When It Takes Effect
Wills: After death
Trusts: Can be immediate (living trust) or after death (testamentary trust)
Probate Process
Wills: Requires probate
Trusts: Assets in trust avoid probate
Privacy
Wills: Public record
Trusts: Generally private
Challenges
Wills: Can be challenged in probate court
Trusts: More difficult to challenge
Cost to Create
Wills: Generally less expensive
Trusts: Usually more expensive
Ongoing Administration
Wills: None until death
Trusts: May require ongoing management
Protection During Incapacity
Wills: None (requires separate power of attorney)
Trusts: Can provide management if grantor becomes incapacitated
Estate Tax Planning
Wills: Limited planning options
Trusts: Superior for Connecticut’s state estate tax planning
Conclusion
Creating a will or trust does not have to be difficult or intimidating. However, certain circumstances—like second marriages, stepchildren, aging parents, special needs beneficiaries, guardianships, and business interests (to name a few)—can add a layer of complexity and result in unforeseen long-term consequences. Whenever any out-of-the-ordinary issues are present, it’s a good idea to consult with an experienced attorney familiar with and licensed under the laws of Connecticut.
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Frequently Asked Questions
Do I need a lawyer to create a will in Connecticut?
While Connecticut law doesn’t require an attorney to create a valid will, consulting with an estate planning lawyer is highly recommended, especially for complex situations. A properly executed will must meet specific requirements, and an attorney can help ensure your will is legally sound and reflects your wishes accurately. Connecticut has specific rules regarding interested witnesses and probate court procedures that can be difficult to navigate without professional guidance.
What happens if I die without a will in Connecticut?
If you die without a will in Connecticut (intestate), state laws determine how your assets are distributed. Your spouse’s share depends on your other surviving relatives: if you have children who are also your spouse’s children, your spouse receives $100,000 plus half the remainder; if you have children from another relationship, your spouse receives half your estate; if you have no children or parents, your spouse inherits everything. The remainder goes to your descendants, parents, siblings, or other relatives according to Connecticut’s intestacy laws. Without a will, you also lose control over guardianship decisions for minor children and who administers your estate.
How does Connecticut’s estate tax differ from federal estate tax?
Connecticut is one of only 12 states that impose a state-level estate tax, and it’s unique because it’s a combined estate and gift tax system. While the federal estate tax exemption is currently $12.92 million (as of 2023), Connecticut’s exemption is gradually increasing: $5.1 million in 2020, $7.1 million in 2021, $9.1 million in 2022, and scheduled to match the federal exemption in 2023 and beyond. Connecticut’s estate tax rates range from 10.8% to 12%, lower than the federal maximum rate of 40%. This means Connecticut residents with significant assets need to plan for both state and federal estate taxes.
What are Connecticut’s domestic asset protection trusts?
Connecticut recently authorized domestic asset protection trusts (DAPTs), joining a small group of states offering this powerful asset protection tool. A Connecticut DAPT is a self-settled irrevocable trust that allows you to be both the creator and a beneficiary of the trust while protecting the assets from most creditor claims. To establish a valid Connecticut DAPT, the trust must be irrevocable, have a qualified trustee, and meet other statutory requirements. This tool is particularly valuable for professionals in high-risk fields, business owners, and individuals with significant assets who want protection from future creditors while maintaining some access to the trust assets.
Does Connecticut recognize handwritten wills?
No, Connecticut does not recognize holographic (handwritten) wills. Even if a will is entirely written in your own handwriting, it must still meet all the formal requirements of Connecticut law to be valid. This means it must be in writing, signed by you, and witnessed by two individuals who must also sign the will in your presence. If these requirements aren’t met, the handwritten document will not be recognized as a valid will in Connecticut, regardless of how clear your intentions might be. This makes Connecticut’s requirements stricter than those in states that do recognize holographic wills.
Can I use a transfer-on-death deed for my Connecticut home?
No, Connecticut does not currently recognize transfer-on-death (TOD) deeds for real estate. This means you cannot use a beneficiary designation to transfer your home outside of probate. However, Connecticut does allow TOD designations for vehicle titles, which automatically transfer ownership to a designated beneficiary upon death without probate. For real estate, Connecticut residents typically use other methods to avoid probate, such as creating a revocable living trust, owning property as joint tenants with right of survivorship, or in some cases, using life estate deeds. Each has different implications, so it’s important to consult with an estate planning attorney about the best option for your situation.
What’s unique about Connecticut’s spousal elective share?
Connecticut’s spousal elective share is distinctive because it provides a life estate interest rather than outright ownership. If a spouse is omitted from a will or receives less than desired, they can elect to receive a life estate in one-third of the deceased spouse’s property. This means the surviving spouse has the right to use and receive income from one-third of the estate for their lifetime, but doesn’t own it outright. This differs significantly from many other states where elective shares provide outright ownership of a percentage of the estate. Additionally, Connecticut’s elective share is void if the surviving spouse abandoned the decedent without justification—a provision not found in all states.
How long can a trust last in Connecticut?
Connecticut offers one of the longest perpetuity periods in the nation for dynasty trusts—800 years. This is significantly longer than the traditional rule against perpetuities that limited trusts to roughly 90-120 years in many states. An 800-year dynasty trust in Connecticut allows wealth to be preserved and protected for many generations, making it an excellent tool for multi-generational wealth planning. The extended timeframe provides opportunities for substantial wealth accumulation while protecting assets from creditors, divorcing spouses, and estate taxes across multiple generations. Establishing such a trust requires careful planning with an experienced attorney familiar with Connecticut’s trust laws.
2 comments
yaser
would likecto create Trust CONNECTICUT. abd use Word ( Bank )
SJG
Hello,
We do NOT offer legal advice but rather just write articles for general education purposes. I recommend that you seek advice from an Idaho estate planning attorney.
Best, Steve Gibbs, for I&E
Steven Gibbs is a licensed insurance agent, and the following agent
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