A Practical Guide to Estate Planning in Connecticut
Seasoned planning techniques—for a spectrum of estate types and sizes

- Product Number: 2130489B00
- Publication Date: 9/24/2024
- Edition: 3rd Edition 2024
- Copyright: © 2024 MCLE, Inc.
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A Practical Guide to Estate Planning in Connecticut
Seasoned planning techniques—for a spectrum of estate types and sizes
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Pricing: $195.00; Members: $175.50; New Lawyers: $97.50

- Product Description
- Table of Contents
- Editors & Authors
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Product Description
Product Description
A valuable resource for practical and comprehensive treatment of Connecticut estate planning issues, both complex and common. The chapters combine expert guidance with clear, easy-to-understand pointers, supported by black-letter law. Topics include estate, gift, and generation-skipping transfer tax practice, testamentary planning, marital deduction planning, lifetime asset transfers, charitable giving, advance directives and health-care proxies, life insurance planning—and more.
Recent updates:
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Update: September 2024
Dear Subscriber:
Thank you for updating your library with the 2024 edition of A Practical Guide to A Practical Guide to Estate Planning in Connecticut. Highlights from the issues addressed in this revision include
- adjusted dollar thresholds for federal estate and gift tax, scheduled to revert to pre-2018 levels in 2026;
- updated references to the ACTEC Commentaries on the ABA Model Rules of Professional Conduct;
- a recent U.S. Tax Court memorandum and other authorities addressing the necessity of an adequate gift tax return disclosure to start the running of the statute of limitations;
- issuance of a proposed regulation that would exempt gifts includible in the donor’s estate from IRS anticlawback regulations;
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provisions of the SECURE 2.0 Act of 2022 taking effect in
- 2022 (qualified beneficiaries allowed to be designated beneficiaries of special needs trusts without changing the applicable payout period);
- 2023 (age threshold applicable to required minimum distributions from certain retirement accounts);
- 2024 (rollovers from certain Section 529 accounts to Roth IRAs); and
- 2026 (onset-of-disability age applicable to Section 529A ABLE accounts);
- provisions of the Housing Opportunities Through Modernization Act effective January 1, 2024;
- a review of provisions includable in premarital agreements and guidance on enforceability;
- incorporation of information on gender identity and preferred pronouns in the preparation of estate planning questionnaires;
- recent case law on the determination of child support obligations; and
- the imposition of statutory interest for unnecessary delay in executing qualified domestic relations orders (QDROs).
We trust you will find the 2024 edition of A Practical Guide to Estate Planning in Connecticut a valuable resource, as we at MCLE continue our efforts to bring you the latest solutions to the issues you face in your practice.
Very truly yours,
John M. Lawlor MCLE Publications Attorney
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Update: September 2024
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Table of Contents
Table of Contents
expand allChapter 01 expandPractical Steps in Handling an Estate Planning Matter
Buy ChapterDavid R. Hermenze, Esq., Brody Wilkinson PC.Checklist 1.1
- Considerations for Initial Estate Planning Client Contact Buy FormChecklist 1.2
- Checklist for Introductory Estate Planning Client Meeting Buy FormExhibit 1A
- Introductory Letter (Short Form) Buy FormExhibit 1B
- Introductory Letter (Long Form) Buy FormExhibit 1C
- Estate Planning Questionnaire (Short Form) Buy FormExhibit 1D
- Estate Planning Questionnaire (Long Form) Buy FormExhibit 1E
- Nonengagement Letter Buy FormExhibit 1F
- Engagement Letter (Short Form) Buy FormExhibit 1G
- Engagement Letter (Medium Form) Buy FormExhibit 1H
- Engagement Letter (Long Form) Buy FormExhibit 1I
- Letter of Explanation (Single Client) Buy FormExhibit 1J
- Letter of Explanation (Married Clients) Buy FormExhibit 1K
- First-Draft Follow-Up Letter Buy FormExhibit 1L
- Letter Enclosing Final Drafts Buy FormExhibit 1M
- Self-Proving Affidavit Buy FormExhibit 1N
- Letter Enclosing Copies of Signed Originals and Concluding Representation Buy FormExhibit 1O
- Final Fixed-Fee Bill Buy FormChapter 02 expandEstate, Gift, and Generation-Skipping Transfer Taxes
Buy ChapterChapter 03 expandFundamental Testamentary Planning
Buy ChapterChapter 04 expandMarital Deduction Planning and Drafting Techniques
Buy ChapterChapter 05 expandLifetime Asset Transfers
Buy ChapterChapter 06 expandCharitable Giving Outright and in Trust
Buy ChapterExhibit 6A
- IRS Revenue Procedures Issuing Sample Charitable Split-Interest Trust Forms Buy FormChapter 07 expandChapter 08 expandDurable Powers of Attorney, Advance Health Care Directives, Living Wills, Appointment of Health Care Representatives, and Designation of Conservator
Buy ChapterGreta E. Solomon, Esq., Cohen and Wolf, PCExhibit 8A
- Durable Power of Attorney Buy FormExhibit 8B
- Durable Statutory Power of Attorney (Long Form) Buy FormExhibit 8C
- Durable Statutory Power of Attorney (Short Form) Buy FormExhibit 8D
- Connecticut Statutory Living Will Buy FormExhibit 8E
- Connecticut Statutory Appointment of Health Care Representative Buy FormExhibit 8F
- HIPAA Release Form Buy FormExhibit 8G
- Designation of Conservator Buy FormChapter 09 expandEstate Planning for Retirement Benefits
Buy ChapterChapter 10 expandBasic Strategies to Preserve and Protect the Family Business
Buy ChapterJay M. Sattler, CPA, Clifton Larson AllenChapter 11 expandDrafting and Administering the Special Needs Trust
Buy ChapterRebecca A. Iannantuoni, Esq., Day Pitney LLPExhibit 11A
- Sample: Material and Primary Purpose of Third-Party-Funded Trust Buy FormExhibit 11B
- Sample: Sole, Absolute, and Uncontrolled Discretion Provision for Third Party-Funded Trust Buy FormExhibit 11C
- Sample: Two-Share Provision Discretionary Supplemental Needs Trust Agreement Buy FormExhibit 11D
- Sample: Material and Primary Purpose of OBRA ’93 Trust Buy FormExhibit 11E
- Sample: Sole, Absolute, and Uncontrolled Discretion Provision for OBRA ’93 Trust Buy FormExhibit 11F
- Sample: Payback Provision for OBRA ’93 Trust Buy FormChapter 12 expandChapter 13 expandNontraditional Estate Planning
Buy ChapterChapter 14 expandPostmortem Estate Planning
Buy Chapter -
Editors & Authors
Editor(s)
B. Dane Dudley, Esq., Day Pitney LLP, West HartfordAuthor(s)
Oliver K. Ayer, Esq., Day Pitney LLP, West HartfordEdward Bryan, Louden, Katz, McGrath & Bryan LLC, HartfordPeter Chadwick, Esq., Day Pitney LLP, West HartfordMark W. Dost, Esq., Chipman Mazzucco Emerson LLC, SouthburyChristiana N. Gianopulos, Esq., Day Pitney LLP, West HartfordBryon W. Harmon, Esq., Shipman & Goodwin LLP, HartfordGregory A. Hayes, Esq., Day Pitney LLP, StamfordDavid R. Hermenze, Esq., Brody Wilkinson PC., SouthportRebecca A. Iannantuoni, Esq., Day Pitney LLP, New HavenJohn R. Ivimey, Esq., Reid and Riege, PC, HartfordRonald J. Koniuta, Esq., Reid and Riege, PC, HartfordEdward F. Krzanowski, Esq., Day Pitney LLP, West HartfordRichard A. Marone, Esq., Murtha Cullina LLP, HartfordAnna Rothfus Merin, Esq., Day Pitney LLP, West HartfordLisa F. Metz, Esq., Brody Wilkinson PC, SouthportPeter T. Mott, Esq., Brody Wilkinson PC, SouthportJennifer M. Pagnillo, Esq., Day Pitney LLP, GreenwichJay M. Sattler, CPA, Clifton Larson Allen, West HartfordGreta E. Solomon, Esq., Cohen and Wolf, PC, BridgeportDarren M. Wallace, Esq., Day Pitney LLP, Stamford