Probate 101: A Clear, Step-by-Step Guide to Administering an Estate in Connecticut

When a loved one dies, you may find yourself playing a role you never anticipated as executor of that person’s estate. If the idea of probate court makes you feel confused and overwhelmed, this step-by-step guide to administering an estate in Connecticut can help.

How to Start the Probate Process

The probate process is the legal procedure Connecticut probate courts use to oversee the distribution of a person’s estate after his or her death. If the deceased had very few assets in their name, or has used estate planning techniques to avoid formal probate, Connecticut does offer a simplified probate process using a Small Estate Affidavit. However, if the deceased person’s estate is worth more than $40,000 or includes any real estate the state’s formal probate process may be required.

Steps for Administering an Estate in Connecticut

If the deceased’s estate requires formal probate, here is a clear, step-by-step guide to administer the estate.

1. Filing the Will, Death Certificate, and Petition for Administration

The Connecticut probate process starts by filing a certified copy of the death certificate, the most recent last will and testament, and a petition for administration of the estate with the Connecticut Probate Court within 30 days of the person’s death. The probate petition should list all the deceased person’s natural heirs and named beneficiaries.

2. Notice to Heirs

Once the petition is filed, a copy should be sent to each person named in the petition. Once the Connecticut Probate Court validates the will, it may schedule a hearing on the petition to allow family members and other interested parties to raise any issues.

3. Executor/Administrator Appointments

At the end of that hearing, the will will be admitted to probate, and the named executor given authority to execute it according to its terms. If the person died without a will, the same hearing will result in the appointment of an administrator, who must follow Connecticut intestate laws. The executor or administrator may be required to post a bond, unless certain conditions are met.

4. Take Possession of Estate Property

Once the Probate Court issues Letters of Appointment, the executor or administrator can take possession of the deceased’s property. If the deceased owned real property, the executor should record a “Notice for Land Records/Appointment of Fiduciary” with the town clerk where the property. It is up to the executor or administrator to safeguard these assets while the estate is pending.

5. Notices to Creditors

Within 14 days of appointment, the Connecticut Probate Court will publish a notice to creditors of the deceased’s death. Creditors then have 150 days to notify the executor or administrator of claims against the estate. The executor may also send a notice to known creditors, shortening that window to 90 days. For each claim presented, the executor must determine whether it is valid and notify the creditor if it is being allowed or rejected. A list of allowed expenses must be filed with the court at the close of the creditor window.

6. Inventory the Estate and Establish Values

Next, the executor or administrator must inventory the deceased’s property within two months of appointment. Using the Probate Court’s File Inventory form (PC-2407), the executor should list any property owned in the deceased’s name alone, such as:

• Real property
• Bank accounts
• Business interests
• Stocks and bonds
• Motor vehicles
• Household furnishings
• Personal effects
• Life insurance policies payable to the estate (not other beneficiaries)

However, the list may exclude any property the deceased owned jointly with another person in survivorship, or property held in a trust.

The inventory must include the fair market value of all property as of the time of death, along with any mortgage, loan, or other debts tied to the property. To get the value of these assets, an executor may be able to use his or her own experience, or internet research (using resale sites). However, for larger items, including real estate, the estate may need to obtain an appraisal or hire a real estate agent to make a comparative market analysis.

7. Paying Estate Debts and Taxes

Once the inventory is complete, the executor or administrator can begin to pay the estate’s expenses and debts in order dictated by Connecticut law:

1. Funeral expenses;
2. Administration expenses (including probate, attorney, and executor fees and costs);
3. Medical bills for the deceased’s final illness;
4. State and federal taxes
5. Labor or mechanics claims for work done within 3 months of the person’s death
6. Other preferred claims; and
7. All other claims.

If there are not enough assets to satisfy any specific priority level, the remaining assets are divided between creditors on that level. The executor must also file tax returns with both the IRS and the Probate Court. Connecticut requires an estate tax return to be filed within 6 months of death, unless extended by the Probate Court.

8. Filing a Final Financial Accounting

Within 12 months of the start of the Connecticut probate process, the executor or administrator must either update the Probate Court of the status of the estate or file a final financial accounting of the estate’s assets, expenses, and proposed distributions. Unless all the heirs and beneficiaries complete a waiver, there will be a hearing to review the financial accounting to make sure everything is correct.

9. Distributing Inheritances and Closing the Estate

After the financial accounting hearing, the executor or administrator can distribute the assets to the heirs and beneficiaries according to the terms of the will or Connecticut intestate laws. Then, the executor can file an Affidavit of Closing of Estate to finish the probate process.

Get Help with the Connecticut Estate Probate Process

The estate planning attorneys at Lawrence & Jurkiewicz, LLC represent clients in Hartford and Litchfield Counties. Attorney Edward Jurkiewicz can guide you through the Connecticut probate process, so you can resolve your loved one’s estate properly. Please call us at 860-626-1333 or contact us at your convenience to start resolving your loved one’s estate today.