USA – CONNECTICUT Law and Practice Contributed by: William Kambas, Lawton Leung and Samantha Kopf, Withers
ily connections and personal arrangements – before concluding that Connecticut domicile has been relin- quished 3. Intestacy and Forced Heirship Laws 3.1 Intestate Succession In Connecticut, in the absence of a will, or if the heirs and distributees under a will are indefinite, the probate court will determine the heirs and distributees of an estate. If a decedent who dies wholly or partially intestate is survived by a spouse and has no issue or parent, the surviving spouse is entitled to take the entire intestate estate, absolutely. If, instead, such decedent is survived by a spouse and a parent or parents but has no issue, the surviving spouse is entitled to take the first USD100,000 plus three-quarters of the balance of the intestate estate, absolutely. The residue of the decedent’s intestate estate is to be distributed equally to the parent or parents of the decedent. If such decedent is survived by a spouse and issue, and all of the surviving issue are also issue of the spouse, the surviving spouse is entitled to take the first USD100,000 plus one-half of the balance of the intestate estate, absolutely. Finally, if such decedent is survived by a spouse and issue, and not all of the surviving issue are also issue of the spouse, the surviving spouse is entitled to take one-half of the intestate estate, absolutely. The resi- due of the decedent’s intestate estate is to be dis- tributed equally among the decedent’s children, with any share for a deceased child being paid to legal representatives of such deceased child. If an intestate decedent dies and is not survived by a spouse, a parent or any issue, the decedent’s intestate estate will be distributed equally to the decedent’s brothers and sisters. If no brother or sister survives such decedent, the decedent’s intestate estate will be distributed equally to the next of kin, as determined
by the rule of the civil law, in equal degree, or if none, to the stepchildren. 3.2 Forced Heirship In Connecticut, the surviving spouse may elect to take a statutory share of the real and personal property passing under the will of the deceased spouse. “Stat- utory share” means a life estate of one-third in value of all the property passing under the will, after the payment of all debts and charges against the estate. Estate taxes do not count as charges; the statutory share is to be calculated based on the pre-tax value of the estate, as of the date of distribution (and not as of the date of death). Notably, assets held in a revocable trust created and funded before a decedent’s death are not subject to the right of election. Spouses may waive their right to the statutory share, by written contract entered into before or after mar- riage, if either party has received from the other what was intended as a provision in lieu of the statutory share or regardless of the same. 4. Marital Property and Succession 4.1 Property Regimes During Life and Deathtime Rights and Protections Under Connecticut law, marriage alone does not make one spouse automatically own or have an interest in the other spouse’s property acquired before or during the marriage, unless the title or ownership is otherwise established (eg, joint tenancy, tenancy by the entirety). Each spouse has full power to receive and convey property as if unmarried. Connecticut is not a community property state; instead, it is an all-property equitable distribution state. That said, the Connecticut Uniform Disposition of Community Property Rights at Death Act protects and preserves community property rights with respect to assets acquired in a community property state after moving to Connecticut. There is no general statutory requirement under Con- necticut succession law whereby a spouse must obtain the other spouse’s consent to transfer or gift property during life (real or personal) if the transferring
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