2011 Connecticut Code
Title 45a Probate Courts and Procedure
Chapter 801b Probate Court Procedures
Sec. 45a-176. (Formerly Sec. 45-267a). Statement in lieu of account when fiduciary is beneficiary.

      Sec. 45a-176. (Formerly Sec. 45-267a). Statement in lieu of account when fiduciary is beneficiary. Except when any beneficiary is a trustee of a testamentary or inter vivos trust, if any fiduciary of a decedent's estate is one of the beneficiaries of the residue of the estate, and if all dispositions, if any, to other beneficiaries are bequests of specific personal property or of an amount certain or devises of specific real property, any fiduciary may, in lieu of any other accounting required under this chapter, file with the court of probate having jurisdiction of the estate a statement under the penalties of false statement that all debts, funeral expenses, taxes and expenses of administration have been paid, and all bequests and devises have been or will be distributed. The statement shall include the total of any amount reported on the return of claims filed under section 45a-397, an itemized list of all funeral expenses, taxes and expenses of administration, and a representation that all distributees have received a copy of the statement. Any distributee or other interested party not satisfied with the adequacy or content of the statement may request the filing of an account under section 45a-175 or object to the statement by petitioning the court for a hearing at any time prior to the court's approval of the statement. The court may, for cause shown, refuse to accept the statement and require an accounting from the fiduciary. The court of probate may enter a decree releasing and discharging the fiduciary and the sureties on his bond, if any, from any further liability.

      (P.A. 77-29; P.A. 80-476, S. 87; P.A. 83-520, S. 8; P.A. 93-68; P.A. 98-219, S. 23.)

      History: P.A. 80-476 made minor changes in wording but no substantive changes; P.A. 83-520 permitted fiduciary to file statement in lieu of accounting whenever multiple fiduciaries of estate are the only beneficiaries and all dispositions to other beneficiaries are specific bequests, except in the case where any beneficiary is trustee of testamentary or inter vivos trust, and added procedure re filing receipts of beneficiaries of specific bequests; Sec. 45-267a transferred to Sec. 45a-176 in 1991; P.A. 93-68 divided section into Subsecs. and added provision re bequests of personal property or an amount certain or devises of specific real property; P.A. 98-219 revised section permitting statement in lieu of accounting if any fiduciary is one of beneficiaries.