Sec. 45a-176. (Formerly Sec. 45-267a). Statement in lieu of account when fiduciary is beneficiary.
Sec. 45a-176. (Formerly Sec. 45-267a). Statement in lieu of account when fiduciary is beneficiary. Except when any beneficiary is a trustee of a testamentary or inter
vivos trust, if any fiduciary of a decedent's estate is one of the beneficiaries of the residue
of the estate, and if all dispositions, if any, to other beneficiaries are bequests of specific
personal property or of an amount certain or devises of specific real property, any fiduciary may, in lieu of any other accounting required under this chapter, file with the
court of probate having jurisdiction of the estate a statement under the penalties of false
statement that all debts, funeral expenses, taxes and expenses of administration have
been paid, and all bequests and devises have been or will be distributed. The statement
shall include the total of any amount reported on the return of claims filed under section
45a-397, an itemized list of all funeral expenses, taxes and expenses of administration,
and a representation that all distributees have received a copy of the statement. Any
distributee or other interested party not satisfied with the adequacy or content of the
statement may request the filing of an account under section 45a-175 or object to the
statement by petitioning the court for a hearing at any time prior to the court's approval
of the statement. The court may, for cause shown, refuse to accept the statement and
require an accounting from the fiduciary. The court of probate may enter a decree releasing and discharging the fiduciary and the sureties on his bond, if any, from any further
liability.
(P.A. 77-29; P.A. 80-476, S. 87; P.A. 83-520, S. 8; P.A. 93-68; P.A. 98-219, S. 23.)
History: P.A. 80-476 made minor changes in wording but no substantive changes; P.A. 83-520 permitted fiduciary to
file statement in lieu of accounting whenever multiple fiduciaries of estate are the only beneficiaries and all dispositions
to other beneficiaries are specific bequests, except in the case where any beneficiary is trustee of testamentary or inter
vivos trust, and added procedure re filing receipts of beneficiaries of specific bequests; Sec. 45-267a transferred to Sec.
45a-176 in 1991; P.A. 93-68 divided section into Subsecs. and added provision re bequests of personal property or an
amount certain or devises of specific real property; P.A. 98-219 revised section permitting statement in lieu of accounting
if any fiduciary is one of beneficiaries.