Sec. 45a-368. (Formerly Sec. 45-230q). Liability of beneficiaries.
Sec. 45a-368. (Formerly Sec. 45-230q). Liability of beneficiaries. (a) Subject to
the provisions of sections 45a-369 to 45a-375, inclusive, a beneficiary is liable, in an
action or actions, to the extent of the fair market value on the date of distribution of any
assets received by him as a beneficiary from the estate of a decedent, for the expenses
of administering the estate, claims, funeral expenses of the decedent, and all taxes for
which the estate is liable, which have not previously been recovered out of assets held
by the fiduciary or from any other source described in subsection (b) of this section or
in section 45a-409. For purposes of this section, the date of distribution of real estate
specifically devised and real estate passing under the laws of descent and distribution
shall be the date of the decedent's death.
(b) No liability may be imposed upon any such beneficiary under subsection (a) of
this section, unless the plaintiff establishes satisfactorily to the court that the obligation
to him cannot be fully satisfied: (1) Because there are insufficient assets available for
such purpose in the hands of the fiduciary; (2) by action against persons prior in liability
to the defendant under subsections (a), (b) and (c) of section 45a-369, because such
persons are insolvent or for any other reason, other than not being amenable to suit in
this state, cannot be made to answer for their liabilities; and (3) by the enforcement,
under section 45a-266, of any lien, security interest or other charge he holds against
assets of the decedent specifically disposed of by will or passing to a distributee, or
against the proceeds of any policy of insurance on the life of the decedent payable to a
named beneficiary.
(P.A. 87-384, S. 16; P.A. 89-202, S. 3.)
History: P.A. 89-202 amended Subsec. (a) by substituting "45-230" for "45-230e" and in Subsec. (b) substituted "the
obligation to him cannot be fully satisfied" for "he cannot fully satisfy his claim"; Sec. 45-230q transferred to Sec. 45a-368 in 1991.