Sec. 45a-369. (Formerly Sec. 45-230r). Order of liability; preferences.
Sec. 45a-369. (Formerly Sec. 45-230r). Order of liability; preferences. (a) Except as otherwise provided in subsections (c) and (d) of this section, beneficiaries are
liable, as provided in section 45a-368, in the following order: (1) Distributees, (2) residuary beneficiaries, (3) beneficiaries of general dispositions, (4) beneficiaries of specific
dispositions of personal property, (5) beneficiaries of specific dispositions of real property, and (6) transfer on death beneficiaries.
(b) For the purposes of subsection (a) of this section: (1) A beneficiary of a demonstrative disposition shall be treated as a beneficiary of a general disposition to the extent
the property or fund charged with a demonstrative disposition has adeemed. (2) A beneficiary of a demonstrative disposition shall be treated as a beneficiary of a specific disposition if the property or fund charged with a demonstrative disposition has not adeemed,
to the extent of the value of such property or fund.
(c) A beneficiary who receives assets, which assets are security for the payment of
a debt of the decedent, shall be liable for such debt prior to any other beneficiary, in an
amount not to exceed the difference between the fair market value of such assets received
by him and the amount which such secured creditor shall have realized on the disposition
of such security.
(d) The order of liability provided in subsection (a) of this section shall not apply
to the liability for an estate, succession or other death tax under the law of this state or
of any other jurisdiction, with respect to any property required to be included in the
gross tax estate of a decedent under the provisions of any such law. The apportionment
of the United States estate taxes and the estate and succession taxes in this state, and
the liability under section 45a-368 of beneficiaries consequent to such apportionment,
are governed by the provisions of sections 12-401 and 12-376, respectively, and the
apportionment of such taxes assessed by another jurisdiction, and the liability of the
beneficiaries under section 45a-368 therefor, shall be governed by the apportionment
statutes of such other jurisdiction.
(e) The express or implied intention of the testator to prefer certain beneficiaries
shall be effective to vary the order of liability prescribed by subsection (a) of this section.
(f) If in an action under section 45a-368, it is established to the satisfaction of the
court that: (1) The defendant is liable for the payment of two or more of the obligations
described in subsection (a) of said section, preference in the payment of such obligations
must be given in the order prescribed by law for payment of the obligations of the
decedent and his estate. (2) An unsatisfied obligation described in subsection (a) of said
section exists which is legally preferred to that of the plaintiff, the existence of such
unsatisfied obligation is a defense to the action if the aggregate value of the assets passing
to the defendant does not exceed the defendant's pro rata share, as provided in section
45a-370, of such unsatisfied obligation. If the aggregate value of the assets passing to
the defendant exceeds such pro rata share of such unsatisfied obligation, the plaintiff,
subject to the provisions of section 45a-370, may recover such excess from the defendant.
(g) (1) If at any time payment with respect to an obligation described in subsection
(a) of section 45a-368 is made by a beneficiary having a lower order of liability than
another beneficiary or beneficiaries, or out of assets due such beneficiary having a lower
order of liability, then the beneficiary having a lower order of liability shall be entitled
to recover the amount so paid from any beneficiary prior in liability to him under subsection (a) of this section who remains liable under sections 45a-266, 45a-353 to 45a-384,
inclusive, 45a-390 and 45a-436 without regard to the limitations of sections 45a-370
and 45a-373. (2) If by application of subdivision (1) of subsection (g) of this section
any beneficiary has paid more than his ratable obligation, as defined in section 45a-370,
such beneficiary shall be entitled to contribution from any beneficiary within the same
order of liability without regard to the limitations of sections 45a-370 and 45a-373.
(P.A. 87-384, S. 17; P.A. 97-42, S. 13.)
History: Sec. 45-230r transferred to Sec. 45a-369 in 1991; P.A. 97-42 added Subsec. (a)(6) re transfer on death beneficiaries.