Connecticut Estate Planning Checklist: Every Document You Actually Need

Most Connecticut families assume estate planning means writing a will and calling it done. Then someone dies, and the surviving spouse discovers that the will alone does nothing about the bank accounts that are frozen, the house with an invisible tax lien on it, or the power of attorney that the hospital refuses to accept because it was missing a witness signature.

Connecticut has rules that trip up even careful planners. Here is every document you actually need, why you need it, and the Connecticut-specific execution requirements that make generic checklists dangerous.

The Core Legal Documents

Last Will and Testament. Connecticut requires your will to be signed in front of two adult witnesses. Neither witness can be a beneficiary. Adding a self-proving affidavit (Form PC-210, notarized) means your will can be admitted to probate without dragging your witnesses into court years later.

Durable Financial Power of Attorney. This is where Connecticut catches people. Under C.G.S. § 1-350d, a financial POA must be signed before two witnesses AND a notary public. The person you are naming as your agent cannot be one of the witnesses. Banks routinely reject POAs that skip the dual-witness requirement — and by the time they reject it, you may already be incapacitated.

Advance Health Care Directive. Connecticut's combined form covers your living will, health care representative appointment, conservator designation, and organ donation preferences in one document. The Attorney General's office provides the official form. Two witnesses are required, and neither can be your health care representative.

HIPAA Authorization. Without a separate HIPAA release naming your agent, hospitals and doctors can legally refuse to share medical information — even with the person you designated to make your medical decisions.

The Property and Beneficiary Layer

Asset Inventory Worksheet. Connecticut is a common law property state. That means the person whose name is on the title owns the asset — period. If your spouse's name is not on the house deed, they do not automatically own half of it. You need a complete inventory showing how every asset is titled: sole ownership, joint tenancy, tenants in common, or beneficiary designation.

Beneficiary Designation Audit. Life insurance, retirement accounts (401k, IRA), and payable-on-death bank accounts pass directly to the named beneficiary — outside your will. An outdated beneficiary designation from a previous marriage will override your current will entirely. Review every account annually.

Transfer on Death Deed (effective October 2026). Connecticut finally authorized TOD deeds through the Uniform Real Property Transfer on Death Act. A recorded TOD deed transfers your home directly to a named beneficiary without probate. But the statutory estate tax lien still applies, and you still need to file Form CT-706 NT. A TOD deed does not eliminate probate fees either — Connecticut calculates fees on the gross estate including non-probate assets.

The Tax Filing Requirements

Form CT-706 NT (Nontaxable Estate Tax Return). This catches nearly everyone. Connecticut places an automatic, invisible lien on all real property owned at death. Even if your estate is well under the $15 million exemption, your executor must file Form CT-706 NT with the local probate court within six months of death. Without that filing, the lien stays on the property permanently — blocking any future sale or refinancing.

Federal Form 706 (if applicable). Only required if your estate exceeds the federal exemption ($13.99 million in 2026). Most Connecticut families will not owe federal estate tax, but the CT-706 NT is separate and universally required.

Gift Tax Awareness. Connecticut is the only state with a standalone gift tax. Gifts above $19,000 per recipient per year consume your unified $15 million lifetime exemption. If you are doing annual gifting as part of your estate plan, track every gift and file Form CT-709 when required.

The Execution Checklist

Here is the order that matters:

1. Complete your asset inventory — you cannot make distribution decisions without knowing what you own and how it is titled
2. Draft your will with guardianship nominations if you have minor children
3. Execute your durable financial POA with two witnesses plus notary
4. Complete your advance health care directive with two witnesses
5. Sign your HIPAA authorization
6. Audit every beneficiary designation on retirement accounts, insurance policies, and bank accounts
7. Consider a TOD deed for your home (available October 2026)
8. Store originals securely and tell your executor where they are
9. Brief your executor on the CT-706 NT requirement — this is the filing most families miss

When to Update Your Plan

Review your entire plan after any major life event: marriage, divorce, birth of a child, death of a beneficiary, significant change in assets, or a move to or from Connecticut. Connecticut's common law property rules mean a change in marital status can completely reshape who inherits what.

The Connecticut Basic Estate Planning Kit walks you through every document with CT-specific execution instructions, witness requirements, and the exact forms your executor will need to file.

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