2012 Connecticut General Statutes
Title 45a - Probate Courts and Procedure
Chapter 801b - Probate Court Procedures
Section 45a-175 - (Formerly Sec. 45-267). Jurisdiction of accounts of fiduciaries. Appointment of auditor to examine accounts, when.

(a) Courts of probate shall have jurisdiction of the interim and final accounts of testamentary trustees, trustees appointed by the courts of probate, conservators, guardians, persons appointed by probate courts to sell the land of minors, executors, administrators and trustees in insolvency, and, to the extent provided for in this section, shall have jurisdiction of accounts of the actions of trustees of inter vivos trusts and attorneys-in-fact acting under powers of attorney.

(b) A trustee or settlor of an inter vivos trust or an attorney-in-fact or the successor of the trustee, settlor or attorney-in-fact or the grantor of such power of attorney or his legal representative may make application to the court of probate for the district where the trustee, or any one of them, or the attorney-in-fact has any place of business or to the court of probate for the district where the trustee or any one of them or the settlor or the attorney-in-fact or the grantor of the power resides or, in the case of a deceased settlor or grantor, to the court of probate having jurisdiction over the estate of the settlor or grantor or for the district in which the settlor or grantor resided immediately prior to death for submission to the jurisdiction of the court of an account for allowance of the trustee’s or attorney’s actions under such trust or power.

(c) (1) Any beneficiary of an inter vivos trust may petition a court of probate having jurisdiction under this section for an accounting by the trustee or trustees. The court may, after hearing with notice to all interested parties, grant the petition and require an accounting for such periods of time as it determines are reasonable and necessary on finding that: (A) The beneficiary has an interest in the trust sufficient to entitle him to an accounting, (B) cause has been shown that an accounting is necessary, and (C) the petition is not for the purpose of harassment.

(2) A court of probate shall have jurisdiction to require an accounting under subdivision (1) of subsection (c) of this section if (A) a trustee of the trust resides in its district, (B) in the case of a corporate trustee, the trustee has any place of business in the district, (C) any of the trust assets are maintained or evidences of intangible property of the trust are situated in the district, or (D) the settlor resides in the district or, in the case of a deceased settlor, resided in the district immediately prior to death.

(3) As used in subdivision (1) of subsection (c) of this section, “beneficiary” means any person currently receiving payments of income or principal from the trust, or who may be entitled to receive income or principal or both from the trust at some future date, or the legal representative of such person.

(d) The action to submit an accounting to the court, whether by an inter vivos trustee or attorney acting under a power of attorney or whether pursuant to petition of another party, shall not subject the trust or the power of attorney to the continuing jurisdiction of the Probate Court.

(e) If the court finds such appointment to be necessary and in the best interests of the estate, the court upon its own motion may appoint an auditor to be selected from a list provided by the Probate Court Administrator, to examine accounts over which the court has jurisdiction under this section, except those accounts on matters in which the fiduciary or cofiduciary is a corporation having trust powers. The Probate Court Administrator shall promulgate regulations in accordance with section 45a-77 concerning the compilation of a list of qualified auditors. Costs of the audit may be charged to the fiduciary, any party in interest and the estate, in such proportion as the court shall direct if the court finds such charge to be equitable. Any such share may be paid from the fund established under section 45a-82, subject to the approval of the Probate Court Administrator, if it is determined that the person obligated to pay such share is unable to pay or to charge such amount to the estate would cause undue hardship.

(f) Upon the allowance of any such account, the court shall determine the rights of the fiduciaries or the attorney-in-fact rendering the account and of the parties interested in the account, subject to appeal as in other cases. The court shall cause notice of the hearing on the account to be given in such manner and to such parties as it directs.

(g) In any action under this section, the Probate Court shall have, in addition to powers pursuant to this section, all the powers available to a judge of the Superior Court at law and in equity pertaining to matters under this section.

(1949 Rev., S. 7051; 1963, P.A. 480; 1969, P.A. 209, S. 1; P.A. 74-21, S. 1, 2; P.A. 77-489; P.A. 80-476, S. 86; P.A. 87-333, S. 1; P.A. 89-79; P.A. 96-202, S. 4; P.A. 97-90, S. 3; P.A. 98-52, S. 5.)

History: 1963 act added provisions re trustee’s application to submit an account of inter vivos trust and deleted reference to “annual, interim or final” accounts in provision re court’s determination of fiduciaries’ rights; 1969 act deleted initial reference to annual accounts of testamentary trustees; P.A. 74-21 specified that in cases involving deceased settlors, application is made to probate court having jurisdiction over settlor’s estate; P.A. 77-489 added provisions re court’s jurisdiction over accounts of actions of “attorneys-in-fact acting under powers of attorney created in accordance with section 45-69o”; P.A. 80-476 divided section into Subsecs. and rephrased provisions; P.A. 87-333 inserted new Subsec. (d) re appointment of auditor to examine accounts, promulgation of regulations re compilation of list of qualified auditors and charge of costs of audit to fiduciary, any party in interest and the estate as court deems equitable or payment of charge from fund under Sec. 45-4h if charge to person or estate would cause undue hardship, relettering as necessary; P.A. 89-79 inserted new Subsec. (c) permitting beneficiary of inter vivos trust to petition court having jurisdiction for an accounting by trustee and to permit court to grant such petition upon certain findings, relettering previously existing Subsecs. accordingly; Sec. 45-267 transferred to Sec. 45a-175 in 1991; P.A. 96-202 amended Subsecs. (a) and (d) by deleting phrase “created in accordance with section 45a-562” after “powers of attorney” and amended Subsec. (b) by adding “or the successor of the trustee or attorney-in-fact”; P.A. 97-90 added new Subsec. (g) re powers of Probate Court to include powers available to Superior Court re accountings; P.A. 98-52 amended Subsec. (b) by adding “or any one of them”, deleting “his or its principal” and inserted “any” and added “or for the district in which the settlor or grantor resided immediately prior to death” and amended Subsec. (c)(2) by adding “or in the case of a deceased settlor, resided in the district immediately prior to death”.

Allowance of sum in gross improper. 4 D. 140; 30 C. 208; 34 C. 303. Decree allowing account not impeachable in suit on bond. 4 D. 221; 16 C. 318. Probate Court has jurisdiction of every item of account. 8 C. 90; 16 C. 318. Oath to account necessary. 8 C. 424. Executor may be made to account for avails of real estate. 13 C. 506. Every sum collected but not inventoried should appear in account. 21 C. 243. Ascertained future expenses may be allowed. Id., 556. Unnecessary expenses not allowable items. 27 C. 238. Claim against administrator for services rendered gives claimant no right of appeal from account disallowing such claim. 28 C. 415. Expenses of administration are personal charges against executors. Id., 550. Decree accepting account has all the elements of a final judgment. 31 C. 382; but see 32 C. 560; 36 C. 186. Previous errors may be corrected in final account. 35 C. 123; 49 C. 534. Account cannot be settled in Superior Court in suit on bond. 36 C. 295. Acceptance of final account as settlement of estate. 72 C. 555; 77 C. 374; 78 C. 517. Percentage charge by administrator; lump sum for “traveling expenses”. 73 C. 639. Correction of final account to include property omitted from inventory. 84 C. 659. Accounting in case of change of capacity from administrator to guardian. 80 C. 111. Account should be read in connection with inventory. Id., 620. Accounting in case of change of capacity from executor to trustee. 111 U.S. 566. What are administration expenses; taxes of other states and of United States are. 92 C. 506. Penalty tax of Connecticut. 96 C. 369. Jurisdiction of Probate Courts to pass upon accounts of testamentary trustee is not exclusive. 121 C. 388. Cited. 124 C. 422; 131 C. 482; 147 C. 482; 149 C. 348; 155 C. 417; 165 C. 207. Does not confer on Probate Court any jurisdiction over a final account filed by a surety on the probate bond of a fiduciary. Id., 211. Cited. 202 C. 57.

Probate Court jurisdiction over inter vivos trust accounts not exclusive. 29 CS 275.

Annotations to present section:

Cited. 45 CA 490.

Cited. 45 CS 368.

Subsec. (b):

Specific intent of the grantor of a power of attorney to change domicile is irrelevant to determination of whether the grantor “resided” in the Probate Court district; standing under Subsec. does not require an individual named as the only successor to an attorney-in-fact under a power of attorney to have assumed the role of acting attorney-in-fact; showing of cause is not required before Probate Court may order an attorney-in-fact to account for her actions under a power of attorney. 306 C. 37.

Subsec. (c):

Subdiv. (1) discussed. 247 C. 686.

Subsec. (f):

Probate Court may enforce rights under Subsec. by, inter alia, surcharging fiduciary for breach of trust. 261 C. 585.

Subsec. (g):

Subsec. legislatively overruled 153 C. 603; Probate Court has same power to order discovery in a proceeding on the interim account challenged by someone with standing that Superior Court would have in a case in which that same person brought a plenary action in Superior Court challenging the account based on the conduct of the fiduciaries. 129 CA 814.