Connecticut estate planning is more layered than in states with no state-level transfer taxes. The state estate tax, the state gift tax (unique in the US), and the Connecticut Probate Court system all shape how a Connecticut estate plan should be structured.
The four documents to have in place
1. Statutory Short Form Power of Attorney (Conn. Gen. Stat. §1-350 et seq.)
Connecticut adopted the Uniform Power of Attorney Act effective July 1, 2016. A properly-drafted Connecticut statutory POA names an agent to handle your parent’s financial affairs during incapacity.1
- Durability is presumed under the Uniform Act.
- Specific authority is required for hot powers — gifts, trust creation/revocation, beneficiary changes, certain real-estate transactions.
- Third-party acceptance is addressed with statutory remedies against banks that unreasonably refuse a valid POA.
Notarization and two adult witnesses are required for execution. Pre-2016 Connecticut POAs remain legally valid but Connecticut banks frequently require additional certification for older documents. Re-execution typically runs $200–$500 through an attorney.
2. Advance Directive (Conn. Gen. Stat. §19a-570 et seq.)
Connecticut’s advance directive framework combines a Living Will (expressing wishes about life-sustaining treatment in terminal or permanently-unconscious conditions) and the appointment of a Health Care Representative (proxy decision-maker). Both can be in a single document or separate.2
Execution requires two adult witnesses (not the named representative, not a beneficiary). The form is available free through the Connecticut Department of Public Health and Connecticut Bar Association.
3. Will
A will directs how assets pass at death and names a personal representative (executor). Connecticut requires two adult witnesses. Connecticut’s Probate Court system handles will validation through Probate Courts in each Probate District — a statewide network unique to Connecticut among US states.
4. Revocable Living Trust
A revocable living trust is the workhorse of probate avoidance and an important coordinating tool for Connecticut estate-tax planning. The trust avoids probate, simplifies administration, and provides a framework for tax-efficient transfers within Connecticut and federal estate-tax rules.
The Connecticut state estate tax
Connecticut is one of about a dozen states that levy a state estate tax. Under Conn. Gen. Stat. §12-391, the Connecticut estate-tax exemption was phased up over multiple years to match the federal estate-tax exemption (~$13.99M per individual in 2025) effective January 1, 2023.3
Estates above the exemption owe Connecticut estate tax on the excess at graduated rates ranging from a low single digit to around 12% at the top. Estate-tax returns (Form CT-706) are due within six months of date of death for resident decedents.
The Connecticut state gift tax
Connecticut is the only US state with a state-level gift tax. Under Conn. Gen. Stat. §12-640 et seq., gifts of Connecticut property or by Connecticut residents above the federal annual exclusion ($19,000 per recipient in 2025) and using the lifetime exemption are subject to Connecticut gift tax under a unified-credit framework that mirrors the federal estate-and-gift-tax integration.4
The practical effect: lifetime gifting strategies that reduce federal estate-tax exposure can also reduce Connecticut estate-tax exposure, but Connecticut residents must file Connecticut gift-tax returns (Form CT-706/709) for gifts above the annual exclusion. Connecticut also applies a lookback to gifts in the three years before death (the gross-up rule), which can modestly affect estate-tax calculations.
The Connecticut Probate Court system
Connecticut’s Probate Court system is unique among US states. A statewide network of Probate Courts — organized into Probate Districts — handles decedent’s estates, conservatorships, guardianships, children’s matters, and certain real-estate proceedings. Probate judges are elected and serve full-time or part-time depending on the district.5
Connecticut probate paths:
- Regular administration. Personal representative appointed; creditors noticed; assets inventoried and distributed.
- Small-estate procedure. Under Conn. Gen. Stat. §45a-273 et seq., available for estates with personal property below a statutory threshold (~$40,000). Uses an affidavit; real property must transfer separately.
Probate-avoidance tools commonly used in Connecticut: revocable living trusts, beneficiary designations, joint tenancy with right of survivorship, and Transfer-on-Death deeds for real estate (Connecticut adopted the Uniform Real Property Transfer on Death Act in 2024).
Connecticut homestead exemption
Connecticut’s creditor-protection homestead exemption under Conn. Gen. Stat. §52-352b protects the primary residence from forced sale by most judgment creditors up to a statutory dollar amount (~$250,000 per individual). Married couples may double the exemption. The figure is meaningful but does not approach Florida or Texas levels.
Elder abuse and civil remedies
Connecticut’s Protective Services for the Elderly statute (Conn. Gen. Stat. §17b-450 et seq.) provides for state protective services for adults 60+. The Department of Social Services investigates reports. Reports may be filed at 1-888-385-4225. Mandatory reporters include physicians, nurses, social workers, law enforcement, and certain others.
What to do this quarter
- Locate (or create) your parent’s four documents: POA, Advance Directive, will, and (if appropriate) revocable trust.
- If your parent’s estate is above approximately $5M (well below the current exemption but worth watching as exemption rules evolve), engage Connecticut estate-tax counsel.
- If lifetime gifting is in the plan, coordinate Connecticut gift-tax filings with federal returns.
- For Medicaid planning interactions with estate plans, see our Connecticut Medicaid guide.