Estate Tax: Connecticut | Practical Law

Estate Tax: Connecticut | Practical Law

A Q&A guide to Connecticut laws on estate taxation of transfers at death. This Q&A addresses whether a jurisdiction has any estate tax or other similar taxes imposed at death and, for jurisdictions currently imposing a state estate tax, includes an overview of the state estate tax system, the basic exemption amount, the calculation of the gross estate, available deductions, calculating the state estate tax, filing the state estate tax return, and paying the state estate tax. Answers to questions can be compared across a number of jurisdictions (see Estate Tax: State Q&A Tool).

Estate Tax: Connecticut

Practical Law State Q&A w-010-0713 (Approx. 18 pages)

Estate Tax: Connecticut

by Laura Weintraub Beck and Heather J. Rhoades, Cummings & Lockwood LLC, with Practical Law Trusts and Estates
Law stated as of 20 Nov 2023Connecticut, United States
A Q&A guide to Connecticut laws on estate taxation of transfers at death. This Q&A addresses whether a jurisdiction has any estate tax or other similar taxes imposed at death and, for jurisdictions currently imposing a state estate tax, includes an overview of the state estate tax system, the basic exemption amount, the calculation of the gross estate, available deductions, calculating the state estate tax, filing the state estate tax return, and paying the state estate tax. Answers to questions can be compared across a number of jurisdictions (see Estate Tax: State Q&A Tool).