Disclaimer: This information is for educational purposes only and does not constitute legal advice.
Understanding Final Accountings in Connecticut Probate
When an executor or administrator completes their duties, they must file a final accounting with the probate court. A final accounting details all estate assets, distributions, fees, and expenses.
Deadline for Filing a Final Accounting
Under Conn. Gen. Stat. § 45a-219 (link), fiduciaries must file their final accounting within the time set by the court order. Missing the deadline may expose the fiduciary to court sanctions or personal liability.
Statutory Basis for Extensions
Conn. Gen. Stat. § 45a-219 allows the probate court to extend the deadline when a fiduciary shows good cause. Extensions are discretionary and granted only after reviewing the motion details.
How to Request an Extension
- Review Local Rules: Check your probate district’s local rules for specific filing procedures and fees.
- Prepare a Written Motion: Draft a motion titled “Motion for Extension of Time to File Final Accounting.”
- Include Supporting Documents: Attach a proposed accounting deadline and reasons for the delay, such as document gathering or estate complexity.
- Serve Notice: Provide notice of your motion to all interested persons, including beneficiaries and co-fiduciaries.
- File with the Court: Submit the motion and any required fee to the probate court clerk before the original deadline.
- Attend Hearing: If the court schedules a hearing, attend and be prepared to explain your reasons.
Factors the Court Considers
- Reason for delay and whether it was beyond the fiduciary’s control.
- Complexity and size of the estate.
- Potential prejudice to beneficiaries.
- Fiduciary’s prior compliance history.
After Approval of Your Extension
Once the court grants your motion, note the new deadline. Continue preparing the final accounting to meet the extended date and avoid further delays.
Helpful Hints
- Start early to identify potential issues before the deadline.
- Keep detailed records of all communications and filings.
- Confirm local probate rules for additional requirements.
- Serve notice on all interested parties promptly.
- Consider consulting a probate attorney if complex issues arise.