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

A surviving spouse in Connecticut may have several legally protected rights in the probate process. Which rights apply depends on the will, the assets, and the family's procedural circumstances. 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: A Statutory Protection

Connecticut law provides a surviving spouse with an "elective share" mechanism — a statutory protection the spouse may invoke instead of accepting inadequate provisions under the will.

Under C.G.S. § 45a-436, a surviving spouse who is disinherited or inadequately provided for may invoke an elective share. The claim requires separate procedural filings and prompt legal advice about the applicable scope and deadline.

The elective share is a right that is not exercised automatically. The surviving spouse must follow the applicable Probate Court procedure and statutory deadline to claim it.

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 provides a statutory protection against inadequate provision.

What it applies to: The elective-share calculation is legally specific and can involve valuation and asset-class questions. Do not assume that a simple gross-versus-net calculation or a list of non-probate assets resolves the claim.

If the surviving spouse is adequately provided for under the will, there may be no reason to elect — the will's provisions simply apply. The elective share matters when the will or intestacy provisions inadequately provide for the spouse.

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 a year or longer. During that time, estate assets are administered before final distribution, while assets that pass outside probate generally transfer separately. Connecticut addresses the surviving spouse's living-expense needs 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 from estate assets. The court must consider funeral expenses, administration costs, last-illness medical expenses, taxes, and other claims before authorizing payments.

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 spousal portion of the fee basis is reduced by 50%
• 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. Applying the 50% reduction to the spousal portion produces a $400,000 fee basis, which is approximately $1,515 under the statutory schedule — a saving of about $1,100.

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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