Whenever an executor, administrator, conservator, guardian or trustee of any testamentary trust dies before completing and accounting for his or her trust, the executor or administrator of the deceased fiduciary shall settle the deceased fiduciary's account in the Probate Court. The amount found due from or to the deceased fiduciary shall be paid in the same manner as it would have been paid to or by him or her if the account had been settled in his or her lifetime.
(1949 Rev., S. 7055; P.A. 80-476, S. 91; P.A. 18-45, S. 6.)
History: P.A. 80-476 replaced references to “decedent” with references to “deceased fiduciary”; Sec. 45-271 transferred to Sec. 45a-180 in 1991; P.A. 18-45 deleted reference to trustee in insolvency and made technical changes.
Annotations to former section 45-271:
Conclusiveness of orders allowing accounts. 74 C. 218; 77 C. 70; 85 C. 279. Acceptance of account showing departure from terms of trust does not justify further departures. 79 C. 555. If item omitted, acceptance of account not adjudication that it should not be included. 82 C. 33. Allowance of account filed by executor or administrator of deceased trustee, if not appealed from, is determination of rights as between trustee and his estate and beneficiaries. 124 C. 422. Accounts filed on behalf of deceased life tenant, discussed. Id., 423.
Cited. 12 CS 394. Final accounting must be in the probate court which appointed the guardian. 14 CS 11.
Structure Connecticut General Statutes
Title 45a - Probate Courts and Procedure
Chapter 801b - Probate Court Procedures
Section 45a-105. - Uniform fees in Probate Courts.
Section 45a-106a. - Fees in matters other than decedent's estate and fiduciary accountings.
Section 45a-108a. - Fees for accounting in matters other than decedent's estate.
Section 45a-109. - Miscellaneous fees: Recordings, notices, service of process, copies.
Section 45a-110. - Persons responsible for payment of fees and expenses.
Section 45a-111. - Exemptions, waivers and reduction of fees and expenses.
Section 45a-113. - Payment of costs by credit card. Service fee.
Section 45a-113a. - Refund for overpayment of costs.
Section 45a-113c. - Liens upon real estate that are deemed released.
Section 45a-119. (Formerly Sec. 45-7). - Judge may call assistance.
Section 45a-120. (Formerly Sec. 45-10). - Citation of another judge.
Section 45a-121. (Formerly Sec. 45-11). - Judge cited may issue order in his own district.
Section 45a-124. (Formerly Sec. 45-30). - Giving of orders of notice.
Section 45a-125. (Formerly Sec. 45-31). - Manner of notice to be fixed by order of court.
Section 45a-126. (Formerly Sec. 45-32). - Giving of public notice.
Section 45a-127. (Formerly Sec. 45-33). - Special notice to be given on written request.
Section 45a-129. (Formerly Sec. 45-262). - Examination of witnesses.
Section 45a-130. (Formerly Sec. 45-19). - Return of compliance with order of court.
Section 45a-133. (Formerly Sec. 45-18). - Adjournment of court in absence of judge.
Section 45a-134. - Decisions of probate court in contested cases. Time limit.
Section 45a-136. - Recording of proceedings when recording not otherwise required.
Section 45a-139. (Formerly Sec. 45-34a). - Probate bonds. Waiver, when.
Section 45a-141. (Formerly Sec. 45-35). - Substitution of new bond.
Section 45a-142. (Formerly Sec. 45-39). - Filing and recording bonds.
Section 45a-143. (Formerly Sec. 45-36). - Examination of estate. Removal of principal.
Section 45a-144. (Formerly Sec. 45-40). - Action on probate bond by aggrieved person.
Section 45a-145. (Formerly Sec. 45-41). - Enforcement of judgment on bond.
Section 45a-152. (Formerly Sec. 45-268a). - Suit upon claims. Time limitation.
Section 45a-153. (Formerly Sec. 45-232). - Submission of claims to arbitration.
Section 45a-154. (Formerly Sec. 45-233). - Award of arbitrators.
Section 45a-156. (Formerly Sec. 45-235). - Costs of arbitration.
Section 45a-162. (Formerly Sec. 45-236). - Sale of choses in action and other property.
Section 45a-163. (Formerly Sec. 45-237). - Sale of personal property by other than fiduciary.
Section 45a-164. (Formerly Sec. 45-238). - Sale or mortgage of real property.
Section 45a-167. (Formerly Sec. 45-244). - Sale of real property by other than fiduciary.
Section 45a-169. (Formerly Sec. 45-240). - When probate bond not required.
Section 45a-177. (Formerly Sec. 45-268). - Periodic rendering of accounts; hearing. Exceptions.
Section 45a-178. (Formerly Sec. 45-269). - Allowance of interim accounts. Notice and hearing.
Section 45a-179. (Formerly Sec. 45-270). - Notice and hearing on final accounts.
Section 45a-180. (Formerly Sec. 45-271). - Settlement of account of deceased fiduciary.
Section 45a-186a. - Appeal from probate court after a hearing on the record. Transcripts. Expense.
Section 45a-186b. - Appeal from probate court after a hearing on the record: Standard of review.
Section 45a-186c. - Appeal from probate court: Costs; waiver; tolling of appeal period.
Section 45a-187. (Formerly Sec. 45-289). - Time of taking appeals.
Section 45a-188. (Formerly Sec. 45-291). - Timing of taking appeals by minors.
Section 45a-189. (Formerly Sec. 45-290). - Amendment to appeal.
Section 45a-190. (Formerly Sec. 45-292). - Appeals from actions of commissioners.
Section 45a-193. (Formerly Sec. 45-295). - Appellee to give bond in Superior Court.