Connecticut Surviving Spouse Probate Rights: Elective Share, Allowances, and Estate Fees

A surviving spouse in Connecticut holds a set of legally protected rights in the probate process — rights that exist regardless of what the will says and, in some cases, regardless of whether there is a will at all. Understanding these rights matters whether you are the surviving spouse trying to protect your financial position, or an executor trying to administer an estate correctly.

This covers the three most consequential rights: the elective share, the family allowance, and the probate fee reduction for spousal transfers.

The Elective Share: Your Minimum Inheritance

Connecticut law gives a surviving spouse the right to claim an "elective share" of the estate — a statutory minimum inheritance that the spouse can choose to take instead of whatever the will (or intestacy rules) provides.

Under C.G.S. § 45a-436, the surviving spouse may elect to take one-third of the net estate. This applies when:

• The will leaves the surviving spouse less than one-third of the estate
• The decedent's estate plan was structured in a way that the surviving spouse was disinherited or inadequately provided for

The elective share is a right, not an automatic entitlement. The surviving spouse must actively petition the Probate Court to claim it. The deadline to file the elective share petition is within a specific statutory period — typically within 150 days of the appointment of the executor or administrator.

Why the elective share exists: Without this protection, a spouse could be effectively disinherited through a will that leaves everything to adult children from a prior relationship, a charity, or business partners. The elective share prevents that outcome by guaranteeing a minimum floor.

What it applies to: The elective share calculation is based on the "net estate" — the probate assets after debts and expenses are paid, not the gross estate. Non-probate assets (retirement accounts, life insurance with named beneficiaries, joint accounts) generally do not factor into the calculation, though the specific treatment of various asset types can be legally complex.

If the surviving spouse is entitled to receive more under the will than the elective share minimum, there is no reason to elect — the will's provisions simply apply. The elective share only matters when the will (or intestacy) leaves the spouse less than one-third of the net estate.

This requires legal counsel. Elective share petitions involve valuation disputes and complex legal analysis. If you are considering claiming an elective share, consult a Connecticut probate attorney. The elective share is one of the specific situations where DIY probate administration is not appropriate.

The Family Allowance: Living Expenses During Administration

Probate can take 12 to 18 months. During that time, the estate's assets are technically frozen — the executor cannot simply distribute funds to the surviving spouse to cover living expenses. Connecticut addresses this through the family allowance.

Under C.G.S. § 45a-320, a surviving spouse or dependent children may petition the Probate Court for a support allowance (Form PC-202) to cover reasonable living expenses during the administration period. The court can authorize periodic payments from the estate while the formal process plays out.

This is particularly important for surviving spouses on fixed incomes who were financially dependent on the decedent. Without the family allowance mechanism, a spouse could face months of financial hardship while waiting for the estate to close and assets to be distributed.

How to request it: File Form PC-202 with the Probate Court as early in the administration process as possible. The court reviews the surviving spouse's financial situation and the estate's ability to support the allowance, then issues an order specifying the payment amount and frequency.

The family allowance is paid as an administrative expense of the estate, which means it carries a high priority in the payment order — it gets paid before most creditor claims.

The Probate Fee Reduction for Spousal Transfers

This is the surviving spouse right that affects the cost of probate itself. Connecticut's probate fee system includes a specific reduction when assets pass to the surviving spouse.

Under C.G.S. § 45a-107, the portion of the fee basis attributable to property passing to the surviving spouse is reduced by 50%. This means:

• If the entire estate passes to the surviving spouse, the effective probate fee rate is halved
• If half the estate passes to the surviving spouse and half to children, only the spousal half benefits from the reduction

Example: An $800,000 estate passing entirely to the surviving spouse would normally generate a probate fee of approximately $2,615. With the 50% spousal reduction, the fee is approximately $1,308 — saving more than $1,300.

This reduction is not automatic. The executor or administrator must claim it explicitly when filing the CT-706 NT (the estate tax return that triggers the probate fee calculation). Failing to apply the reduction results in overpaying the court.

What the Surviving Spouse Does Not Get: Portability

Connecticut does not recognize portability of the estate tax exemption. Under the federal estate tax system, a surviving spouse can "port" the deceased spouse's unused exemption — if the first spouse dies without using their $15 million exemption, the surviving spouse can add it to their own, creating up to $30 million in protection for the second estate.

Connecticut does not allow this. If the first spouse dies without using their Connecticut estate tax exemption through proper trust planning, that exemption is permanently lost.

For high-net-worth estates, this is a significant planning issue. The standard solution is an A-B trust (also called a credit shelter trust or bypass trust) that funds a separate trust with the deceased spouse's exemption amount at death, protecting it from being taxed in the surviving spouse's estate. This type of planning must be done in advance, through a will or revocable living trust — it cannot be accomplished after death.

Estate Tax Implications for the Surviving Spouse

Connecticut's estate tax exemption for 2026 is $15 million per individual, aligned with the federal threshold. Most surviving spouses will not face Connecticut estate tax. But there are two situations to watch:

1. Large estates. If the first spouse's estate exceeds $15 million, or if the combined estates of both spouses will eventually exceed $15 million, the absence of portability makes trust planning urgent.

2. The gift tax. Connecticut is the only state in the country with a standalone gift tax. Taxable lifetime gifts — those exceeding the annual federal exclusion of $19,000 per recipient in 2026 — reduce the $15 million exemption available at death. Significant gifting during the decedent's lifetime affects the available exemption for estate tax purposes.

Summary of Surviving Spouse Rights in Connecticut Probate

If you are a surviving spouse navigating a Connecticut estate — either as the person whose finances are affected or as an executor trying to properly account for these rights — the Connecticut Probate Process Guide covers the complete administrative process, including how to apply the spousal fee reduction on the CT-706 NT and when the elective share requires legal escalation.

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