Executor and Administrator Duties in Connecticut

An executor or administrator in Connecticut is legally responsible for gathering the decedent’s assets, paying debts and taxes, and distributing what remains to the people entitled to receive it. The job carries real legal obligations, and fiduciaries who mishandle an estate can be held personally liable.

Executor vs. Administrator

The distinction is simple. An executor is the person named in the will to handle the estate. An administrator is appointed by the probate court when there is no will, or when the will does not name an executor, or when the named executor is unable or unwilling to serve.

Functionally, executors and administrators have the same duties and the same legal obligations once appointed. Connecticut law uses the term “fiduciary” to cover both. The court appoints administrators under CGS 45a-290, generally giving priority to the surviving spouse, then children, then other next of kin.

One practical difference: a will can grant the executor expanded powers (such as the power to sell real property without court approval) and can waive the bond requirement. An administrator without those provisions in a will may need to seek court permission for certain actions and will almost certainly need to post a bond under CGS 45a-289.

Core Duties

Duty of Loyalty

The fiduciary must act solely in the interest of the estate and its beneficiaries. Self-dealing is prohibited. You cannot buy estate assets for yourself, hire your own business to provide services to the estate at above-market rates, or borrow estate funds. Even transactions that seem fair can be challenged if they involve a conflict of interest.

Duty of Care

Connecticut holds fiduciaries to a standard of reasonable care. You must handle estate affairs the way a prudent person would handle similar matters. Letting a house sit vacant without insurance, ignoring an investment portfolio as it loses value, or missing tax filing deadlines all breach this duty.

Inventory

Within two months of qualifying as fiduciary (or four months if the court grants an extension), you must file a sworn inventory of all estate assets with their fair market values as of the date of death. CGS 45a-341 sets out the requirements. The inventory covers personal property everywhere and real property in Connecticut. You appraise assets yourself where reasonable and hire professionals for complex valuations.

Creditor Notice and Claims

CGS 45a-354 requires the fiduciary to notify known creditors of the estate. This triggers a claims period during which creditors must come forward. You review each claim, pay the valid ones, and reject the invalid ones. If a creditor disputes your rejection, the matter goes before the probate court or, in some cases, the superior court.

CGS 45a-365 establishes the priority order for paying claims: funeral expenses and costs of last illness come first, followed by estate administration expenses, then taxes, then other debts. In an insolvent estate (where debts exceed assets), this priority order determines who gets paid and how much.

Distributing assets to beneficiaries before the claims period expires is dangerous. If a legitimate creditor surfaces after you have given everything away, you may be personally liable for the unpaid debt.

Investment and Asset Management

CGS 45a-234 adopts the Uniform Prudent Investor Act for Connecticut fiduciaries. This means you must:

• Invest and manage estate assets as a prudent investor would, considering the purposes, terms, and circumstances of the estate
• Diversify investments unless, under the circumstances, the fiduciary reasonably determines it is better not to
• Act with reasonable care, skill, and caution
• Consider the role each investment plays within the overall portfolio

You are not required to be a professional investor, but you are expected to make reasonable decisions. If you lack investment expertise, delegating to a qualified professional is not just permitted; it may be required by the prudent investor standard.

Tax Obligations

The fiduciary handles several categories of tax filings:

Final personal returns. The decedent’s federal (Form 1040) and Connecticut (CT-1040) income tax returns for the year of death.

Fiduciary income tax returns. If the estate earns income during administration (interest, rent, dividends, capital gains from asset sales), you file IRS Form 1041 and CT-1041 annually until the estate closes.

Estate tax returns. Connecticut Form CT-706/706NT if the gross estate exceeds the Connecticut filing threshold. Federal Form 706 if the estate exceeds the federal exemption. The Connecticut threshold is lower than the federal one, so some estates owe Connecticut estate tax but no federal tax.

Tax clearance. Before making final distributions, obtain clearance from the Department of Revenue Services under CGS 12-378 confirming all state tax obligations are satisfied.

Missing a tax deadline does not just create penalties for the estate. The fiduciary can be held personally liable for taxes that should have been paid before distributions were made.

Accounting Requirements

CGS 45a-175 through 45a-181 govern estate accounting. The fiduciary must account to the court for every dollar that came into and went out of the estate. The final account shows all receipts, disbursements, gains, losses, and distributions.

For longer administrations, the court may require periodic interim accounts under CGS 45a-177. Beneficiaries can also petition the court to compel an accounting if the fiduciary is not forthcoming with information.

Detailed record-keeping from day one is essential. Every transaction should be documented: bank statements, receipts, canceled checks, closing statements, tax returns. Reconstructing records months or years later is difficult and expensive.

If the estate is straightforward and all beneficiaries consent, CGS 45a-176 allows the fiduciary to file a simplified financial report instead of a full formal account.

Personal Liability

This is where many fiduciaries get surprised. You can be held personally responsible for:

• Estate taxes paid to beneficiaries instead of to taxing authorities
• Debts owed to creditors if you distributed assets prematurely
• Losses caused by negligent investment or failure to insure property
• Breaches of the duty of loyalty, including self-dealing transactions
• Failure to file required tax returns or pay taxes when due

Personal liability means your own assets are at risk, not just the estate’s. This is why many fiduciaries hire a probate attorney to guide them through the process.

Compensation

Connecticut law does not set a fixed percentage for executor or administrator compensation. CGS 45a-107 establishes the probate court fee schedule (the fees paid to the court itself), but fiduciary compensation is a separate matter.

A fiduciary is entitled to reasonable compensation for their services. What counts as reasonable depends on the size and complexity of the estate, the time required, the skill involved, and local practice. For simple estates, compensation might be modest. For large or complex estates requiring significant time and expertise, it will be higher.

If the will specifies compensation, that amount controls unless the fiduciary renounces it. If the will is silent, the fiduciary can petition the court to approve compensation, and the court will evaluate reasonableness.

Professional fiduciaries (banks, trust companies) typically charge based on a published fee schedule, often a percentage of estate assets.

When to Get Help

Serving as executor or administrator is manageable for small, simple estates with cooperative beneficiaries and no tax complications. But the legal exposure is real. An estate with significant assets, real property, business interests, tax issues, family conflict, or creditor claims warrants professional guidance. A Connecticut probate attorney can help you meet deadlines, avoid personal liability, and get the estate closed properly.

For a complete timeline of key deadlines, see Connecticut probate timeline. For the full sequence of estate administration steps, see our step-by-step probate guide. For creditor notice and claims details, see creditor claims in Connecticut probate.

If the estate may owe Connecticut estate tax, the fiduciary must file a return within six months of death and obtain tax clearance before distributing assets. See the Connecticut estate tax guide for current exemption amounts and the tax clearance process for detailed filing instructions.