How remaining estate funds are distributed to a decedent’s children in Connecticut

Disclaimer: This is general information and not legal advice. For guidance tailored to your situation, consult a Connecticut probate attorney or the probate court handling the estate.

Detailed answer — step-by-step overview under Connecticut law

When a person dies, the estate’s remaining cash and assets cannot be distributed to heirs or beneficiaries until the estate administrator (personal representative or executor) has completed several tasks required by Connecticut probate practice. Below is a practical, general roadmap showing how that distribution normally happens in Connecticut. This explanation assumes all taxes, valid claims, and administration expenses have been addressed or provided for.

1. Identify the legal personal representative

The person authorized to distribute estate property is the executor named in the will or, if there is no will, the administrator appointed by the probate court. The personal representative must act under the authority of the probate court until formally discharged.

2. Collect assets and preserve estate property

The representative gathers cash, bank accounts, investment accounts, and other assets. They must protect assets until they are distributed (for example by keeping funds in an estate bank account).

3. Pay taxes, debts, and administration expenses

Before distribution, the representative must pay or otherwise provide for:

Final income taxes of the decedent and any estate tax or fiduciary income tax filings required by state or federal authorities.
Valid creditor claims allowed by the probate court.
Administration costs such as funeral expenses, appraiser fees, attorney fees, and court costs.

The representative will keep records and receipts for each payment to show the court and beneficiaries how estate funds were used.

4. File accountings and seek court approval when required

Connecticut probate courts require the representative to file a final accounting (or a petition for distribution) that shows all money in and out of the estate and the proposed plan for distribution. If beneficiaries and heirs agree, some distributions can proceed with signed consents; however, when heirs or creditors object or when statutory procedures require it, the court will review the accounting and formally approve the distribution before assets move out of the estate. For probate forms and procedural guidance, see the Connecticut Probate Courts website: https://www.jud.ct.gov/probate/.

5. Determine shares — will vs. intestacy

If the decedent left a valid will, the estate distributes according to the will’s directions (subject to payment of valid claims and taxes). If there is no will, Connecticut’s intestacy rules determine each heir’s share. The personal representative applies the statutory distribution rules to calculate each child’s share. For official Connecticut statutes on probate and intestacy, start with the Connecticut General Assembly site: https://www.cga.ct.gov/. For help navigating statutes and forms, contact the probate court or an attorney.

6. Obtain releases, receipts, or court orders

Before distributing funds, the representative should obtain signed receipts and releases from beneficiaries, or a court order directing distribution. Releases protect the representative from future claims. If heirs refuse to sign, the representative may petition the court for a distribution order.

7. Make the distributions

After the court approves the accounting or after receiving consents, the representative transfers money to the children either directly or through probate-approved checks. Keep detailed records of the distribution transactions and keep copies of the receipts and releases in the estate file.

8. Close the estate

Once distributions are complete and the court is satisfied, the probate court issues a final decree discharging the personal representative. That ends the representative’s formal duties.

Hypothetical example (illustrative)

Suppose a decedent leaves $200,000 in cash and a will naming an executor. The estate owes $15,000 in funeral and administrative costs, $10,000 in outstanding medical bills that the probate court allows, and $5,000 in final taxes. The executor pays those items, files a final accounting with the probate court, and proposes to distribute the remaining $170,000 equally to the decedent’s two children per the will. The children sign receipts and releases. The court reviews the accounting, approves the distribution, and the executor issues checks for $85,000 to each child, files proof of distribution, and requests discharge.

Helpful practical hints

Keep a dedicated estate bank account and detailed bookkeeping. Every deposit and disbursement should be documented.
Get written releases and receipts from beneficiaries when you distribute assets. A signed receipt protects the representative from later disputes.
Communicate early and often with heirs. Clear communication reduces the risk of disputes and court objections.
Confirm whether an estate tax return or state fiduciary income tax return is required. Contact the Connecticut Department of Revenue Services: https://portal.ct.gov/DRS.
Use the probate court’s forms and guidance. Local probate courts can explain required filings and the typical timeline: https://www.jud.ct.gov/probate/.
If creditors or potential heirs appear late, do not distribute the entire estate until you are satisfied claims and notice requirements are resolved or properly reserved for.
Consider engaging an attorney for complex estates (disputed claims, unclear heirs, tax issues, or business interests). A lawyer can prepare the accounting and represent the estate in court proceedings.

Where to find Connecticut statutes and help

Connecticut General Assembly: https://www.cga.ct.gov/

Connecticut Probate Courts (forms and local contact info): https://www.jud.ct.gov/probate/

Connecticut Department of Revenue Services (tax filing guidance): https://portal.ct.gov/DRS

When to speak with an attorney

If beneficiaries dispute the accounting, a creditor files a late claim, tax liability is complex, or the estate has unusual assets (business interests, real property in multiple states, or contested beneficiary claims), contact a probate attorney licensed in Connecticut. An attorney can prepare and file the required petitions, represent the estate at hearings, and help obtain a safe release for distributions.

Remember: this article explains general practice, not legal advice. For an estate-specific plan or formal legal help, contact a Connecticut probate attorney or your local probate court.