2008 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 83, 2009

33 Pages Posted: 21 Feb 2009

See all articles by Jeffrey A. Cooper

Jeffrey A. Cooper

Quinnipiac University School of Law

John R. Ivimey

Reid and Riege, P.C.

Date Written: February 20, 2009

Abstract

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

Suggested Citation

Cooper, Jeffrey A. and Ivimey, John R., 2008 Developments in Connecticut Estate and Probate Law (February 20, 2009). Connecticut Bar Journal, Vol. 83, 2009, Available at SSRN: https://ssrn.com/abstract=1347225

Jeffrey A. Cooper (Contact Author)

Quinnipiac University School of Law ( email )

275 Mt. Carmel Ave.
Hamden, CT 06518
United States
203-582-3731 (Phone)

John R. Ivimey

Reid and Riege, P.C. ( email )

One Financial Plaza
Hartford, CT 06103
United States

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