2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 216 - Succession and Transfer Taxes
Section 12-345f - Power created on or before October 21, 1942.
For purposes of sections 12-345b to 12-345d, inclusive, a power of appointment created by a will executed on or before October 21, 1942, shall be considered a power created on or before such date if the person executing such will dies before July 1, 1949, without having republished such will, by codicil or otherwise, after October 21, 1942.
(P.A. 75-437, S. 4, 5.)
History: P.A. 75-437 effective June 26, 1975, and retroactive to January 1, 1972.
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