Connecticut General Statutes
Chapter 802b - Decedents' Estates:
Section 45a-273. (Formerly Sec. 45-266). - Settlement of small estates without probate of will or letters of administration.

(a) If the aggregate value of a decedent's solely owned tangible and intangible personal property, excluding property that passes outside of probate by operation of law, does not exceed forty thousand dollars and the decedent had no solely owned real property in this state at the time of his or her death: (1) The decedent's surviving spouse; or (2) if there is no surviving spouse, any of the decedent's next of kin; or (3) if there is no next of kin or if the surviving spouse and next of kin refuse, any person whom the court deems to have a sufficient interest in the decedent's estate, including any person or entity to whom a claim, expense or tax is due, may, in lieu of filing a petition for admission of a will to probate or letters of administration, file an affidavit signed under penalty of false statement in the Probate Court in the district in which the decedent resided.

(b) An affidavit shall contain: (1) A statement whether the decedent received aid or care from the state; (2) a list of the decedent's solely owned assets, excluding assets that pass outside of probate by operation of law; and (3) a list of all claims, expenses and taxes due from the decedent's estate in the categories set forth in subdivisions (1) to (7), inclusive, of section 45a-365, which list shall indicate if any of the claims, expenses and taxes have been paid and, if so, by whom.
(c) On receipt of an affidavit, the court shall send a copy of the affidavit to the Department of Administrative Services. The court shall not issue a decree until thirty days after the date on which a copy of the affidavit was sent to the department. Except as provided in this subsection, the court may act on the affidavit without notice and hearing.
(d) Except as provided in subdivision (5) of subsection (f) of this section, if the court finds that no probate proceedings have been instituted in connection with the estate of the decedent, the court shall determine the persons and entities entitled to payment for claims, expenses and taxes in accordance with subsection (e) of this section and the persons entitled to distributions from the decedent's estate in accordance with subsection (f) of this section. The court shall issue a decree authorizing each holder or registrant of an asset of the decedent to: (1) Transfer the asset directly to specified persons or entities; (2) pay amounts from the asset to specified persons or entities; or (3) transfer the asset to the person filing the affidavit, to be sold and the proceeds paid to specified persons or entities. The court may issue certificates or other documents to carry out the decree. In addition, the court may authorize the person filing the affidavit to release an interest in a mortgage reported on the affidavit.
(e) The court shall determine the persons and entities entitled to payment for the claims, expenses and taxes due from the estate, or reimbursement for such amounts paid on behalf of the estate, in accordance with section 45a-365 except, (1) if a decedent received aid or care from the state or received care in a state humane institution, such reimbursement shall be in accordance with section 17b-95; and (2) if a decedent is obligated to pay the decedent's cost of incarceration, such reimbursement shall be in accordance with section 18-85c. If the claims, taxes and expenses exceed the fair value of the decedent's assets, the court shall order payment in accordance with this subsection, provided the procedures for insolvent estates under sections 45a-376 to 45a-383, inclusive, shall not be required.
(f) If the fair value of the decedent's assets exceeds the total amount of claims, expenses, taxes and any amounts allowed to the family for support under section 45a-320, the court shall proceed as follows: (1) If no purported last will and testament is found, the court shall order distribution of the excess in accordance with the laws of intestate succession; (2) if the decedent left a duly executed last will and testament and the will provides for a distribution which is the same as that under the laws of intestate succession, the court shall order distribution of the excess in accordance with the laws of intestate succession; (3) if the decedent left a duly executed last will and testament and the will provides for a distribution different from that under the laws of intestate succession, and the heirs at law of such decedent sign a written waiver of their right to contest the will, the court shall order the excess to be paid in accordance with the terms of the will; (4) if the will directs a distribution different from the laws of intestate succession, and the persons entitled to bequests under the will consent, in writing, to the distribution of the estate in accordance with the laws of intestate succession, the court shall order distribution of the excess in accordance with the laws of intestate succession; and (5) if the will directs a distribution different from the laws of intestate succession, the heirs at law do not waive their right to contest the admission of such will, and the persons entitled to bequests under the will do not consent to the distribution of the estate in accordance with the laws of intestate succession, the court shall dismiss the affidavit and permit any party to petition for admission of the will to probate in accordance with section 45a-286. As used in this subsection, the term “will” includes any duly executed codicil thereto.
(g) Any such transfer or payment made pursuant to a decree issued under this section shall, to the extent of the amount so transferred or paid, discharge the registrant or holder of such property from liability to any person on account thereof.
(h) As a condition of such transfer or payment, the registrant or holder may require the filing of appropriate waivers, the execution of a bond of indemnity and a receipt for such transfer or payment.
(i) Any transfer or payment under the provisions of this section shall be exempt from taxation under the provisions of chapter 219.
(j) Any person to whom such transfer or payment has been made shall be liable for the value thereof to the Commissioner of Revenue Services for any estate, succession or transfer tax on the property transferred or payment made and to the executor or administrator of the estate of the decedent thereafter appointed.
(1949 Rev., S. 7049; 1953, 1955, S. 2945d; 1967, P.A. 558, S. 53; P.A. 73-464, S. 1; P.A. 77-614, S. 139, 610; P.A. 78-121, S. 77, 113; P.A. 79-193, S. 1; P.A. 80-476, S. 227; P.A. 81-82, S. 1; P.A. 86-196; P.A. 88-107, S. 1; 88-285, S. 32, 35; P.A. 89-56, S. 2; P.A. 99-84, S. 18; P.A. 07-32, S. 1; P.A. 11-128, S. 4, 5; P.A. 15-217, S. 16.)
History: 1967 act rephrased provisions, added references to death benefits payable under terms of insurance policies and to intangible personal property and increased maximum amount authorized for payment of claims of funeral director or physician from $500 to $1,000; P.A. 73-464 applied provisions to corporate stock or bonds and tangible personal property, including motor vehicles and motor boats, raised maximum value of estate with respect to which provisions apply from $1,000 to $5,000, inserted new procedure whereby court orders transfer of property, rather than the holder of property without court action, as previously was the case, removed limit on payment of physician's and funeral director's claims and rephrased provisions re pro rata payments to each, added provisions re transfer fees applied to motor vehicles and motorboats, re tax exemption, re discharge of liability and re tax commissioner's duties and rights with regard to transfers; P.A. 77-614 replaced tax commissioner with commissioner of revenue services, effective January 1, 1979; P.A. 78-121 referred to saving and loan associations rather than to “building or” savings and loan associations; P.A. 79-193 applied provisions to unreleased interests in mortgages and stated that court decree may authorize surviving spouse or next of kin to release interest in mortgage; P.A. 80-476 divided section into Subsecs., rephrased and reordered provisions but made no substantive changes; P.A. 81-82 amended Subsec. (a) to provide for filing of affidavit when there is no next of kin or next of kin refuses to file, to change maximum value of applicable estate in Subdiv. (2) from $5,000 to $10,000 and to require that affidavit state whether decedent received aid or care from the state, amended Subsec. (c) to allow court to order director payment of funeral director and physician and to require postponement of decree until 30 days after notification of administrative services department when decedent has received public assistance or institutional care and amended Subsec. (e) to require payment of claims in accordance with priorities in Sec. 45-204c if claims exceed value of decedent's property, replacing provision whereby claimants received pro rata share in such cases, and to require payment to those legally entitled of any excess when value of property exceeds amount of claims; P.A. 86-196 increased maximum value of estate eligible for settlement without probate of will or letters of administration from $10,000 to $20,000 and provided for payment to any creditor to whom debt is due for last sickness of decedent rather than to attending “physician” during last illness; P.A. 88-107 amended Subsec. (c) by adding exception for provisions of Subsec. (e), permitting probate court to issue certification and other documents necessary to carry out intent of section and permitting court to order assets sold and proceeds paid directly to funeral director or creditors and amended Subsec. (e) by adding provisions re distribution of property of decedent; P.A. 88-285 amended Subsec. (a) to replace veterans' home and hospital commission with department of veterans' affairs; P.A. 89-56 amended Subsec. (e) to condition its provisions in part on the filing of an affidavit in lieu of application for admission of a will to probate or letters of administration rather than on filing of an application; Sec. 45-266 transferred to Sec. 45a-273 in 1991; P.A. 99-84 amended Subsec. (a) by inserting “or statement signed under penalty of false statement”; P.A. 07-32 amended Subsec. (a) to make a technical change, and in Subdiv. (2), substitute $40,000 for $20,000 re aggregate value of property; P.A. 11-128 amended Subsecs. (a) and (e) to substitute reference to Sec. 45a-365 for reference to Sec. 45a-392, effective July 1, 2011; P.A. 15-217 deleted former Subsecs. (a) to (d) re settlement of estates not exceeding $40,000, added new Subsecs. (a) to (e) re settlement of estates not exceeding $40,000, redesignated existing Subsecs. (e) to (g) as Subsecs. (f) to (h), amended redesignated Subsec. (f) by deleting provision re filing of affidavit in lieu of application for admission of will to probate and adding provision re fair value of decedent's assets exceeding total amount of claims, expenses, taxes and amounts allowed to family for support, by deleting provision re heirs not waiving right to contest admission of will and adding provision re written consent of persons entitled to bequests under will to distribution in accordance with laws of intestate succession in Subdiv. (4) and by adding Subdiv. (5) re heirs not waiving right to contest admission of will, amended redesignated Subsec. (g) by adding “made pursuant to a decree issued under this section”, deleted former Subsec. (h) re transfer of registration fee for motor vehicles and motor boats, and amended Subsec. (j) by deleting Subdiv. (1) designator, substituting “estate, succession or transfer tax” for “succession or transfer tax” and deleting former Subdiv. (2) re notice of issuance of decree being provided to Commissioner of Revenue Services.
See Sec. 4a-16 re estates of certain public assistance beneficiaries and state institution patients.
Annotation to former section 45-266:
Cited. 3 CA 598.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 45a - Probate Courts and Procedure

Chapter 802b - Decedents' Estates:

Section 45a-273. (Formerly Sec. 45-266). - Settlement of small estates without probate of will or letters of administration.

Section 45a-274. (Formerly Sec. 45-266a). - Payment of medical or health benefits.

Section 45a-275. (Formerly Sec. 45-266b). - Applicability of statutes.

Section 45a-276. (Formerly Sec. 45-266c). - Comity recognition of foreign decrees.

Section 45a-277. - Opening of deceased owner's safe deposit box to access jointly held stocks, bonds, annuities or certificates of deposit. Procedure. Hearing. Fee.

Section 45a-282. (Formerly Sec. 45-164). - Custodian of will to deliver it after testator's death. Penalty.

Section 45a-283. (Formerly Sec. 45-163). - Executor to apply for probate of will. Penalty.

Section 45a-284. (Formerly Sec. 45-164a). - Opening of safe deposit boxes to search for a will.

Section 45a-285. (Formerly Sec. 45-166). - Proof of will out of court.

Section 45a-286. (Formerly Sec. 45-167). - Hearing required before proving or rejecting a will. Notice.

Section 45a-287. (Formerly Sec. 45-170). - Will of nonresident testator proved in this state. Application. Governing law. Tax. Determination of domicile. Costs for settlement of estate.

Section 45a-288. (Formerly Sec. 45-171). - Recording of a will proved without this state.

Section 45a-289. (Formerly Sec. 45-169). - When bond required of executor. Amount of bond. Reduction of bond.

Section 45a-290. (Formerly Sec. 45-168). - Administration with the will annexed and de bonis non.

Section 45a-291. (Formerly Sec. 45-189). - Executor to administer intestate part of an estate.

Section 45a-292. (Formerly Sec. 45-190). - Executor of an executor.

Section 45a-293. (Formerly Sec. 45-179). - Notice of devise or bequest to corporation.

Section 45a-294. (Formerly Sec. 45-185). - Expenses of executor or administrator in will contest.

Section 45a-295. (Formerly Sec. 45-186). - Court may revoke, annul or set aside order or decree passed under revoked will. Subsequent settlement procedure.

Section 45a-296. (Formerly Sec. 45-187). - Procedure if, on appeal, will is set aside after partial settlement. Effect on fiduciary.

Section 45a-297. (Formerly Sec. 45-188). - Procedure if will is found after partial settlement.

Section 45a-303. (Formerly Sec. 45-195). - Jurisdiction of intestate estates. Probate costs. Issuance of letters of administration.

Section 45a-309. (Formerly Sec. 45-195a). - Finding of domicile.

Section 45a-315. (Formerly Sec. 45-249a). - “Fiduciary” defined.

Section 45a-316. (Formerly Sec. 45-249c). - Appointment of temporary administrator to hold and preserve estate.

Section 45a-317. (Formerly Sec. 45-249d). - Powers and duties of temporary appointee. Removal. Account.

Section 45a-317a. - Appointment of estate examiner to obtain financial or medical information.

Section 45a-318. (Formerly Sec. 45-253). - Document directing or designating individual to have custody and control of disposition of deceased person's body. Funeral director's or embalmer's reliance on document. Individuals entitled to custody and c...

Section 45a-320. (Formerly Sec. 45-250). - Allowance for support of surviving spouse and family. Family car.

Section 45a-321. (Formerly Sec. 45-252). - Custody of real property. Products and income of real property. Family may occupy homestead.

Section 45a-322. (Formerly Sec. 45-254). - Death of owner of real property or oyster grounds to be recorded. Penalty.

Section 45a-323. (Formerly Sec. 45-255). - Oyster grounds as personal property.

Section 45a-324. (Formerly Sec. 45-255a). - Power to sell real property as authorized by testator.

Section 45a-325. (Formerly Sec. 45-257). - Execution of contract of decedent for sale of real property.

Section 45a-326. (Formerly Sec. 45-257a). - Partition or sale of undivided interest in decedent's estate. Notice. Hearing.

Section 45a-327. (Formerly Sec. 45-257b). - Sale of decedent's real property subject to mortgage.

Section 45a-328. (Formerly Sec. 45-256). - Court may authorize stock and materials to be worked up or business to be continued.

Section 45a-329. (Formerly Sec. 45-257c). - Settlement of estate on presumption of death.

Section 45a-330. (Formerly Sec. 45-257d). - Time limited for granting administration or proving will; exceptions.

Section 45a-331. (Formerly Sec. 45-257e). - Settlement of estate after ten years. Closure of estate for dormancy.

Section 45a-332. (Formerly Sec. 45-257f). - Notice to Commissioner of Revenue Services when estate may escheat.

Section 45a-333. (Formerly Sec. 45-260). - Payment of taxes due from estate.

Section 45a-334. (Formerly Sec. 45-258). - Lien of remainderman for repairs and improvements upon real property.

Section 45a-334a. - Access to decedent's electronic mail account.

Section 45a-334b. - Short title: Connecticut Revised Uniform Fiduciary Access to Digital Assets Act.

Section 45a-334c. - Definitions.

Section 45a-334d. - Applicability.

Section 45a-334e. - User direction for disclosure of digital assets.

Section 45a-334f. - Terms-of-service agreement.

Section 45a-334g. - Procedure for disclosing digital assets.

Section 45a-334h. - Disclosure of content of electronic communications of deceased user.

Section 45a-334i. - Disclosure of other digital assets of deceased user.

Section 45a-334j. - Disclosure of content of electronic communications of principal.

Section 45a-334k. - Disclosure of other digital assets of principal.

Section 45a-334l. - Disclosure of digital assets held in trust when trustee is original user.

Section 45a-334m. - Disclosure of contents of electronic communications held in trust when trustee is not original user.

Section 45a-334n. - Disclosure of other digital assets held.

Section 45a-334o. - Disclosure of digital assets to conservator of a conserved person.

Section 45a-334p. - Fiduciary duty and authority.

Section 45a-334q. - Custodian compliance and immunity.

Section 45a-334r. - Uniformity of application and construction.

Section 45a-334s. - Relation of act to Electronic Signatures in Global and National Commerce Act.

Section 45a-340. (Formerly Sec. 45-201a). - “Fiduciary” defined.

Section 45a-341. (Formerly Sec. 45-202). - Inventory to be filed. Property included in inventory. Appraisal. Time limits. Sale of personal property. Hearing.

Section 45a-342. (Formerly Sec. 45-203). - Penalty for not filing inventory.

Section 45a-343. (Formerly Sec. 45-203a). - Objections to inventory or appraisal. Notice and hearing.

Section 45a-344. (Formerly Sec. 45-203b). - Notice to Commissioner of Revenue Services if estate not subject to succession or inheritance tax.

Section 45a-345. (Formerly Sec. 45-202b). - Waiving of inventory filing requirement and filing with Commissioner of Revenue Services.

Section 45a-346. (Formerly Sec. 45-202a). - Appointment of court-appointed appraisers prohibited.

Section 45a-347. (Formerly Sec. 45-203c). - Beneficiary designation exempt from laws governing transfer by will.

Section 45a-353. (Formerly Sec. 45-230b). - Definitions.

Section 45a-354. (Formerly Sec. 45-230c). - Notice to creditors.

Section 45a-355. (Formerly Sec. 45-230d). - Notification to Departments of Administrative Services and Veterans Affairs.

Section 45a-356. (Formerly Sec. 45-230e). - Effect of failure to present claim; exoneration of fiduciary.

Section 45a-357. (Formerly Sec. 45-230f). - Optional notice procedures; effect of failure to present claim; discretionary extension of time; exoneration.

Section 45a-358. (Formerly Sec. 45-230g). - Form and verification of claims; presentation.

Section 45a-359. (Formerly Sec. 45-230h). - Unmatured, contingent or unliquidated claims.

Section 45a-360. (Formerly Sec. 45-230i). - Allowance or rejection of claims.

Section 45a-361. (Formerly Sec. 45-230j). - Return and list of claims.

Section 45a-362. (Formerly Sec. 45-230k). - Determination of claims presented if fiduciary dies, resigns or is removed.

Section 45a-363. (Formerly Sec. 45-230l). - Suit against estate on rejected claim; time within which to commence suit or file application.

Section 45a-364. (Formerly Sec. 45-230m). - Hearing on rejected claims by Probate Court. Referral of claim to probate magistrate or attorney probate referee for hearing.

Section 45a-365. (Formerly Sec. 45-230n). - Order of payment of claims, expenses and taxes.

Section 45a-366. (Formerly Sec. 45-230o). - Payment of funeral and last illness expenses of married person.

Section 45a-367. (Formerly Sec. 45-230p). - Payment of claims of fiduciary.

Section 45a-368. (Formerly Sec. 45-230q). - Liability of beneficiaries.

Section 45a-369. (Formerly Sec. 45-230r). - Order of liability; preferences.

Section 45a-370. (Formerly Sec. 45-230s). - Maximum liability of beneficiary.

Section 45a-371. (Formerly Sec. 45-230t). - Liability of beneficiary-fiduciary.

Section 45a-372. (Formerly Sec. 45-230u). - Action not impaired by failure to present claim to fiduciary. Proper person to sue following final distribution.

Section 45a-373. (Formerly Sec. 45-230v). - Action against one or more beneficiaries.

Section 45a-374. (Formerly Sec. 45-230w). - Title of bona fide purchaser from beneficiary protected.

Section 45a-375. (Formerly Sec. 45-230x). - Statutes of limitation; suspension. Maximum periods applicable to claims. After-accruing claims.

Section 45a-376. (Formerly Sec. 45-230dd). - Determination of insolvency.

Section 45a-377. (Formerly Sec. 45-230ee). - Determination of insolvency after partial settlement.

Section 45a-378. (Formerly Sec. 45-230ff). - Notice to creditors. Presentation of claims; effect of failure to present claim. Discretionary extension of time.

Section 45a-379. (Formerly Sec. 45-230gg). - Creditor having secured claim. Determination of value of security.

Section 45a-380. (Formerly Sec. 45-230hh). - Fiduciary's report. Notice to creditors. Hearing. Appeal.

Section 45a-381. (Formerly Sec. 45-230ii). - Estate found solvent after finding of insolvency.

Section 45a-382. (Formerly Sec. 45-230jj). - Suits against insolvent estate prohibited; pending suits.

Section 45a-383. (Formerly Sec. 45-230kk). - Settlement of estate without claims procedures.

Section 45a-384. (Formerly Sec. 45-230a). - Applicability.

Section 45a-390 to 45a-419. (Formerly Secs. 45-204a to 45-205, 45-207 to - “Fiduciary” defined; applicability of chapter. Claims to be in writing and sworn to if required. Order of payment of claims. Payment of funeral and last illness expenses of ma...

Section 45a-425. (Formerly Sec. 45-271a). - “Fiduciary” defined.

Section 45a-426. (Formerly Sec. 45-271b). - Protection of legacies.

Section 45a-427. (Formerly Sec. 45-271c). - Sale of real property to pay legacies.

Section 45a-428. (Formerly Sec. 45-271d). - Sale or mortgage of real property specifically devised. Procedures for solvent and insolvent estates.

Section 45a-429. (Formerly Sec. 45-271e). - Contribution where estate is taken to pay debts.

Section 45a-430. (Formerly Sec. 45-271f). - When distributees to give security for contingent or future debts.

Section 45a-431. (Formerly Sec. 45-272). - Distribution of estates.

Section 45a-432. (Formerly Sec. 45-284). - Distribution of estate, testate in part.

Section 45a-433. (Formerly Sec. 45-273). - Distribution of intestate estates.

Section 45a-434. (Formerly Sec. 45-272a). - Division of estate among joint devisees or legatees.

Section 45a-435. (Formerly Sec. 45-272b). - Personal property that may be set out to spouse from insolvent estate.

Section 45a-436. (Formerly Sec. 45-273a). - Succession upon death of spouse. Statutory share.

Section 45a-437. - Intestate succession. Distribution to spouse.

Section 45a-438. (Formerly Sec. 45-274). - Distribution to children. Inheritance of child from or through parent.

Section 45a-438a. (Formerly Sec. 45-275). - Distribution of intestate estate of minor.

Section 45a-438b. - Inheritance of parent from or through child.

Section 45a-439. (Formerly Sec. 45-276). - Distribution when there are no children or representatives of them.

Section 45a-440. (Formerly Sec. 45-287). - Simultaneous death; disposition of property.

Section 45a-440a. (Formerly Sec. 45-287a). - When deaths of husband and wife presumed simultaneous.

Section 45a-441. (Formerly Sec. 45-276a). - Death of devisee or legatee.

Section 45a-442. (Formerly Sec. 45-276b). - Lapsed devises of real property.

Section 45a-443. (Formerly Sec. 45-285). - Shares may be set out in real or personal property.

Section 45a-444. (Formerly Sec. 45-282). - Distribution of real property held by different titles.

Section 45a-445. (Formerly Sec. 45-283). - Distribution of proceeds of deceased minor's real property.

Section 45a-446. (Formerly Sec. 45-277). - Distribution when heir, legatee or distributee is presumed to be dead. Liability of fiduciary.

Section 45a-447. (Formerly Sec. 45-279). - Person adjudged guilty of certain crimes or found not guilty by reason of mental disease or defect ineligible to inherit from or receive property or insurance or annuity proceeds as beneficiary of victim. Ac...

Section 45a-448. (Formerly Sec. 45-280). - Distribution of damages for causing death.

Section 45a-449. (Formerly Sec. 45-278). - Property due person residing outside United States.

Section 45a-450. (Formerly Sec. 45-286). - Descent or distribution of real property to be recorded.

Section 45a-451. (Formerly Sec. 45-286a). - Securing of interest of remainderman in personal property after life estate.

Section 45a-452. (Formerly Sec. 45-287b). - When property escheats to the state. Procedure.

Section 45a-458. (Formerly Sec. 45-298a). - Short title: Connecticut Uniform Disposition of Community Property Rights at Death Act.

Section 45a-459. (Formerly Sec. 45-298b). - Application of chapter.

Section 45a-460. (Formerly Sec. 45-298c). - Rebuttable presumptions.

Section 45a-461. (Formerly Sec. 45-298d). - Disposition of property at death.

Section 45a-462. (Formerly Sec. 45-298e). - Perfection of title of surviving spouse.

Section 45a-463. (Formerly Sec. 45-298f). - Perfection of title of personal representative, heir or devisee.

Section 45a-464. (Formerly Sec. 45-298g). - Security interest of purchaser for value or lender.

Section 45a-465. (Formerly Sec. 45-298h). - Creditor's rights.

Section 45a-466. (Formerly Sec. 45-298i). - Rules of construction.

Section 45a-468. - Short title: Uniform Transfer on Death Security Registration Act. Construction.

Section 45a-468a. - Definitions.

Section 45a-468b. - Registration in beneficiary form: Sole or joint tenancy ownership.

Section 45a-468c. - Registration in beneficiary form: Applicable law.

Section 45a-468d. - Designation of beneficiary.

Section 45a-468e. - Form of registration in beneficiary form.

Section 45a-468f. - Effect of registration in beneficiary form.

Section 45a-468g. - Ownership on death of owner.

Section 45a-468h. - Protection of registering entity.

Section 45a-468i. - Nontestamentary transfer on death.

Section 45a-468j. - Terms, conditions and forms for registration.

Section 45a-468k. - Taxable transfer.

Section 45a-468l. - Liability of beneficiary.

Section 45a-468m. - Applicability.