Executor Duties in Connecticut: A Complete Guide

Connecticut calls the executor a "fiduciary," and two things make the role distinct here: the state's separate, regional Probate Court system, and a requirement to file an estate tax return — even for estates that owe nothing — before the court will close the estate. Here's the full picture of what a Connecticut fiduciary has to do.

How to Get Appointed Fiduciary in Connecticut

1. File an Application for Probate of Will and Appointment of Fiduciary with the regional Probate Court for the district where the deceased was domiciled — Connecticut has 54 such districts statewide.
2. Attend the hearing, typically scheduled 2–4 weeks after filing.
3. Receive the Fiduciary's Probate Certificate, which gives you legal authority to act for the estate — Connecticut's equivalent of Letters Testamentary.

Fiduciary Compensation in Connecticut

Connecticut has no statutory fee percentage. Fiduciaries are entitled to "reasonable compensation," which the Probate Court reviews and approves based on:

• Estate size (in practice, often works out to roughly 1–4% of value)
• Complexity (real estate, a business, contested matters, the CT estate tax filing)
• Time and skill required
• Quality of the work performed

All compensation is subject to Probate Court approval as part of the Final Account.

Does Connecticut Require a Bond?

Generally yes, unless waived. A bond can be avoided two ways: the will can explicitly waive the bond requirement (most modern Connecticut wills do), or, separately, a probate judge has statutory discretion to waive the bond if the estate's assets are under $20,000, or if the portion not restricted by court order is under $10,000 (Conn. Gen. Stat. § 45a-139). Note that even with a will-based waiver, the court retains discretion to require a bond anyway — most often when the estate carries significant unsecured debt. Where required, bond premiums typically run $5–$10 per $1,000 of coverage per year.

Your Core Duties as Fiduciary in Connecticut

1. File the Application for Probate and obtain the Fiduciary's Probate Certificate
2. Send Notice of Appointment to all heirs and beneficiaries
3. Open an estate bank account using the estate's EIN
4. File the Inventory with the Probate Court
5. Publish the Notice to Creditors and send direct notice to known creditors
6. Wait out the 150-day creditor claims period before final distribution
7. Pay valid creditor claims in the statutory order of priority
8. File the Connecticut estate tax return within 9 months of death — Form CT-706 NT for non-taxable estates (filed with the Probate Court) or Form CT-706/709 for taxable estates over $15 million (filed with DRS)
9. Pay the Probate Court fee, based on estate value
10. File the deceased's final federal and state income tax returns
11. Manage estate assets prudently throughout administration
12. Distribute remaining assets per the will, or Connecticut's intestacy statute if there is no will
13. File the Final Account with the Probate Court to close the estate

The Connecticut Estate Tax

Connecticut's estate tax exemption is $15 million as of 2026, matching the federal exemption after it was permanently raised effective January 1, 2026 — so most estates owe nothing. But Connecticut still requires a return for every estate:

Creditor Claims Window

Creditors have 150 days from your appointment as fiduciary to present claims (Conn. Gen. Stat. § 45a-356), down from a previous 210-day period. Distributing assets before this window closes — or before the estate tax return is approved — can expose the fiduciary to personal liability for claims that surface later.

How to Close the Estate in Connecticut

Close the estate by filing a Final Account with the Probate Court showing all receipts, disbursements, and proposed distributions. The court will not approve it — and won't discharge you as fiduciary — until the applicable estate tax return has been filed and approved and the Probate Court fee has been paid.