Connecticut Executor Duties: A Complete Checklist for 2026

Being named executor in a Connecticut will is a legal appointment, not just a title. Once the Probate Court formally confirms you in the role, you take on a set of specific duties — many with hard statutory deadlines — and you are personally liable for mistakes.

This checklist covers the full scope of what Connecticut law requires from you, in order.

First: How You Actually Become Executor in Connecticut

Being named executor in a will does not automatically give you authority to act. You must be formally appointed by the Connecticut Probate Court.

The process:

1. File the original will and Form PC-200 (Petition for Administration or Probate of Will) with the Probate Court district for the town where the decedent lived
2. Submit Form PC-200CI with the decedent's Social Security Number and other confidential details
3. Pay the filing fee and submit to the court's review process
4. Attend or waive a hearing as required by the court
5. Receive the Decree Granting Probate of Will from the court
6. Obtain Fiduciary Certificates (Connecticut's equivalent of Letters Testamentary) — typically five to ten certified copies

Until you have Fiduciary Certificates in hand, you have no legal authority. Banks will not release accounts. Real estate cannot be transferred. No institution is obligated to cooperate with you.

If the decedent died intestate — with no will — the court appoints an Administrator instead, following a statutory priority list (surviving spouse, then adult children, then next of kin). The Administrator has the same duties as an executor but starts from scratch with no testamentary guidance.

The 30-Day Duty: File the Will Immediately

Before the court even processes your PC-200 petition, C.G.S. § 45a-282 imposes an obligation on whoever holds the original will: file it with the Probate Court within 30 days of the date of death.

If the estate requires no probate — all assets pass by survivorship or beneficiary designation — you still must file the will using Form PC-211 (Affidavit for Filing Will Not for Probate).

Failing to file the will within 30 days violates Connecticut law, even if the violation does not immediately trigger visible consequences.

Your Core Duties After Appointment

1. Gather Assets and Secure the Estate

Within the first few weeks of appointment:

• Collect all financial account statements, insurance policies, and investment records
• Inventory real and personal property
• Change locks on any real property if security is a concern
• Notify the post office to forward the decedent's mail to you
• Cancel ongoing subscriptions and services to stop incurring unnecessary expenses
• Open a dedicated estate bank account — estate funds must not be commingled with your personal funds

2. File the Inventory (Form PC-440) Within Two Months

You have two months from your appointment date to file a complete inventory of all solely-owned assets at their fair market value as of the date of death.

This is not a rough estimate. For real estate, you typically need a licensed appraiser's formal report. For investment accounts, use the date-of-death statement values. For personal property with significant value — jewelry, art, antiques — professional appraisals may be required to satisfy court scrutiny.

The PC-440 inventory becomes the foundation for the probate fee calculation, so accuracy matters in both directions: undervaluing creates liability, overvaluing increases your court fee.

3. Manage the Creditor Process (150 Days)

Within 14 days of your appointment, the Probate Court publishes a creditor notice in a local newspaper. This opens a 150-day window during which creditors can file claims against the estate.

Executor duty: You may serve Form PC-234 (Fiduciary's Notice to Creditors) via certified mail to known creditors to shorten this window to 90 days. This is worth doing — it accelerates the timeline by two full months.

Once claims come in:

• You have 90 days to accept, pay, or reject each claim
• If you reject a claim, provide written notice — this starts the clock for the creditor to escalate to the Probate Court (30 days) or Superior Court (120 days)
• Within 60 days after the creditor window closes, file the Return of Claims (Form PC-237)

Personal liability warning: Pay estate debts in the correct statutory priority. Connecticut law ranks obligations:

1. Funeral and burial expenses
2. Probate administration expenses (including attorney fees and court fees)
3. Medical expenses of the last illness
4. State and federal taxes
5. Preferred claims under statute
6. All other general debts

If you pay a general creditor (credit card, personal loan) before settling funeral costs or the estate's tax obligations, and the estate then lacks funds to cover those higher-priority items, you are personally responsible for the shortfall. This is one of the most common and costly executor errors in Connecticut estates.

4. File the CT-706 NT Within Six Months

Within six months of the date of death, file Form CT-706 NT (Connecticut Estate Tax Return for Nontaxable Estates) with the Probate Court. This form is required even if the estate is far below the $15 million state estate tax exemption.

The CT-706 NT is not primarily a tax return — it is the document the court uses to calculate and invoice the probate fee. Filing it triggers the fee assessment. Not filing it triggers a 0.5% per month interest penalty on the fee.

If you cannot complete the CT-706 NT by the six-month mark, file Form CT-706 NT EXT before the deadline for a six-month extension. Do not wait until after the deadline passes.

Once the court invoices you for the probate fee, pay it within 30 days.

5. Coordinate Tax Filings

Beyond the CT-706 NT, you have additional tax duties:

• Decedent's final federal income tax return (Form 1040): Due April 15 of the year following death (or October 15 with extension)
• Connecticut income tax return: Required if Connecticut was the decedent's domicile
• Estate income tax return (Form 1041): Required if the estate generates income during administration — rental income, dividends, interest

Most executors delegate income tax preparation to a CPA. The CT-706 NT itself is not technically complex, but the 1041 fiduciary return requires accounting knowledge most non-attorneys do not have.

6. Real Estate and Asset Transfers

To transfer real estate to beneficiaries or to a buyer:

1. Obtain the court's Certificate of Devise, Descent, or Distribution (Form PC-250 or PC-251)
2. Record the certificate with the Town Clerk in the town where the property is located
3. If selling to a third party, work with a title company to clear any DRS estate tax liens (Form CT-4422 if needed)

Connecticut does not have county land records. Real estate records are maintained by each of the 169 individual town clerks. If the decedent owned properties in multiple towns, you must record separately at each one.

For vehicle transfers, present the decedent's certificate of title, your Fiduciary Certificate, Form H-13B, and proof of insurance to the DMV.

7. File the Final Account and Close the Estate

Once all debts, expenses, and taxes are resolved, prepare Form PC-241 or PC-242 (Administration Account) — a complete reconciliation of all assets received and all disbursements made. Distribute copies to all beneficiaries and heirs.

Beneficiaries who are satisfied may sign Form PC-245 (Waiver of Right to Hearing) to skip the formal approval hearing. If any beneficiary objects, a hearing is scheduled.

After the court approves the account, distribute the remaining assets according to the will (or Connecticut's intestate succession rules if no will exists), and file the Affidavit of Closing. The estate officially closes.

When to Get Professional Help

Connecticut law allows pro se (self-represented) executors for uncomplicated estates. But certain situations require an attorney:

• A creditor escalates a rejected claim to the Superior Court
• Beneficiaries contest the will
• A surviving spouse petitions for an elective share of the estate
• The estate is insolvent (debts exceed assets)
• Complex business interests need to be valued and transferred
• DAS asserts a significant Medicaid recovery claim

For estates without these complications, the administrative steps — though numerous — are procedurally predictable. The Connecticut Probate Process Guide covers each phase with form numbers, deadline dates, and the specific court procedures that apply in all 54 Connecticut probate districts.

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