2008 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 83, 2009
33 Pages Posted: 21 Feb 2009
Date Written: February 20, 2009
In this Article, we provide a summary of recent developments impacting Connecticut estate planning and probate practice. In Part I, we provide a survey of selected 2008 case law relevant to the field. In Part II, we discuss several significant estate planning and administration complications produced by Department of Revenue Services policy and recent changes in federal law.
Keywords: connecticut estate tax, decoupling, estate planning, tax policy, tax planning
JEL Classification: K00, K11, K34, H20, H71, H72, H77
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