§ 12-400 “Persons interested in the estate”, defined
§ 12-401 Proration of estate taxes. Procedure
§ 12-402 Tax to be paid by executor or administrator
§ 12-403 Distribution by fiduciary
§ 12-404 Order directing payment of prorated amounts
§ 12-405 Appeal

Terms Used In Connecticut General Statutes > Chapter 218

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Legacy: A gift of property made by will.
  • Legatee: A beneficiary of a decedent
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • Probate: Proving a will
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Testator: A male person who leaves a will at death.
  • Trustee: A person or institution holding and administering property in trust.