CT Bar Wills Trusts & Estates Flashcards

A Connecticut living will (advance directive) is formally called a:

Answer: Health care proxy

Connecticut uses the term 'health care representative' designation and 'advance directive' under C.G.S. §§ 19a-575 and 19a-575a, allowing individuals to appoint a health care representative and specify treatment wishes.

Under the Connecticut Uniform Trust Code, a trust may be created for a valid purpose EXCEPT when:

Answer: The purpose is illegal or contrary to public policy

Under C.G.S. § 45a-499e, a trust may be created for any purpose that is not illegal or contrary to public policy, and provisions induced by fraud, duress, or undue influence are void.

In Connecticut, which doctrine allows a court to reform a charitable trust whose specific purpose has become impractical or impossible?

Answer: Cy pres doctrine

The cy pres doctrine, codified in Connecticut under the UTC, permits a court to modify the terms of a charitable trust when the original purpose becomes unlawful, impractical, or impossible, redirecting assets to a similar charitable purpose.

A spendthrift provision in a Connecticut trust protects the beneficiary's interest from creditors' claims EXCEPT in which situation?

Answer: Support claims of a spouse or child of the beneficiary

Under C.G.S. § 45a-499cc, spendthrift provisions do not protect against claims by a beneficiary's spouse or child for support obligations, or claims by the state for public assistance furnished to the beneficiary.

Under Connecticut law, when must an estate tax return be filed for a decedent's estate subject to Connecticut estate tax?

Answer: 9 months after date of death

The Connecticut estate tax return (Form CT-706/709) must be filed with the Department of Revenue Services within nine months of the decedent's date of death, mirroring the federal estate tax deadline.

Connecticut's Slayer Rule prevents a person who feloniously and intentionally kills a decedent from inheriting under the estate; this rule is codified at:

Answer: C.G.S. § 45a-447

C.G.S. § 45a-447 bars a person who feloniously and intentionally causes the death of a decedent from taking any interest in the estate by will, intestacy, or otherwise.