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CT SB01056
Bill
Status
2/23/2011
Primary Sponsor
Judiciary Committee
Click for details
AI Summary
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Extends the deadline for making qualified disclaimers of property interests to September 17, 2011 for estates where the decedent died between December 31, 2009 and December 17, 2010, or the original nine-month deadline, whichever is later.
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Amends section 45a-579 regarding disclaimers of testamentary interests (property passing through a decedent's estate) to include the extended deadline provision.
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Amends section 45a-583 regarding disclaimers of nontestamentary interests (property passing outside of probate) to include the same extended deadline provision.
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Maintains existing requirements that disclaimers be delivered to the legal representative or title holder within the applicable timeframe, and that real property disclaimers be recorded with the town clerk.
Legislative Description
An Act Concerning The Extension Of Time For Making A Qualified Disclaimer For Federal Estate Tax Purposes.
Last Action
Favorable Report, Tabled for the Calendar, Senate
6/1/2011