Section 32.1 When streamline notice procedure may be used in trust proceedingSee rule 8.6.
Section 32.2 Notice in trust proceeding(a) The court shall send notice of a proceeding concerning a trust to: (1) the settlor, if living;(2) each current beneficiary;(3) each presumptive remainder beneficiary;(4) the Attorney General, if: (A) a current beneficiary or presumptive remainder beneficiary is a charity or charitable interest; or(B) the trust is a special needs trust established under C.G.S. section 45a-151(b) or 45a-655(e);(6) the trust protector, if any;(7) the trust director, if any;(8) a designated representative, if any; and(9) other persons as the court determines.(b) Notice to contingent remainder beneficiaries is not required unless the court determines that the interests of the presumptive remainder beneficiaries conflict with the interests of the contingent remainder beneficiaries. (Probate Court Rules, section 7.2 and rule 8.)
Section 32.3 Virtual representation and appointment of guardian ad litem in trust proceeding(a) A petitioner in a trust proceeding shall inform the court if a trust beneficiary entitled to notice under section 32.2 is a minor or is incompetent, undetermined or unborn or if the beneficiary's name or address is unknown. The petitioner shall indicate whether an adult beneficiary who is legally capable of acting can virtually represent the beneficiary under C.G.S. sections 45a-499q through 45a-499t.(b) On receipt of information under subsection (a) or on the court's own motion, the court shall make a written determination whether a beneficiary or class of beneficiaries will be virtually represented in the proceeding. If the court determines that the interests of the beneficiary or class of beneficiaries are not virtually represented or that the representation might be inadequate, the court shall appoint a guardian ad litem to represent the interests of the beneficiary or class of beneficiaries. The court may act under this subsection without notice and hearing.(C.G.S. section 45a-132; Probate Court Rules, rules 7 and 13.)
Section 32.4 Trustee to send copy of inventory, financial report or account, affidavit of closing, and petition to terminate to each party and attorney(a) A trustee of a testamentary trust or other trust subject to continuing jurisdiction of the court shall send a copy of the inventory and each supplemental or substitute inventory, at the time of filing, to each party and attorney of record and shall certify to the court that the copy has been sent.(b) A trustee of a testamentary trust, an inter vivos trust subject to the jurisdiction of the court under C.G.S. section 45a-175 or another trust subject to continuing jurisdiction of the court shall send a copy of each financial report or account and the affidavit of closing, at the time of filing, to each party and attorney of record and shall certify to the court that the copy has been sent.(c) The trustee of a testamentary trust, an inter vivos trust subject to the jurisdiction of the court under C.G.S. section 45a-175 or another trust subject to continuing jurisdiction of the court shall send a copy of a petition to terminate the trust under C.G.S. section 45a-499ii or 45a-520, at the time of filing, to each party and attorney of record and shall certify to the court that the copy has been sent.(d) If a beneficiary of a trust is a charity or charitable interest, the trustee shall send a copy of each filing under subsection (a), (b) or (c), at the time of filing, to the Attorney General and shall certify to the court that the copy has been sent. Section 32.5 When trustee to submit financial report or account(a) A trustee of a testamentary trust or other trust subject to continuing Probate Court jurisdiction shall submit a periodic financial report or account at least once during each three-year period unless the court or the will or other governing instrument directs more frequent accounts. The first accounting period shall commence on the date that the court appoints the trustee.(b) If the will excuses periodic accounts, the court shall not require the trustee of a testamentary trust to submit periodic financial reports or accounts. On motion ofa party or on the court's own motion and after notice and hearing, the court may require a financial report or account for a specified period if necessary to protect the interests of a party. After issuing a decision on the financial report or account under this subsection, the court shall not require additional periodic financial reports or accounts unless the court determines that the reports or accounts are necessary to protect the interests of a party.(c) Except as provided in section 32.7, the trustee of a testamentary trust shall submit a final financial report or account when the trust terminates or any beneficiary's interest in the trust terminates or when the fiduciary seeks to resign or is removed by the court.(d) Except as provided in section 32.7, if a trustee dies while administering the trust, the executor or administrator of the estate of the deceased trustee shall file, on behalf of the deceased trustee, a final financial report or account for the trust.(C.G.S. sections 45a-151(b), 45a-175, 45a-177, 45a-180, 45a-478 and 45a-655(e).)
Section 32.6 Required contents of financial report or account of trusteeSee rules 36 through 38.
Section 32.7 When final financial report or account of trustee excused
(a) The trustee of a testamentary trust may petition the court to excuse the requirement of a final financial report or account required under section 32.5(c) or 32.5(d) if: (1) the will waives periodic accounts; and(2) each current beneficiary and presumptive remainder beneficiary of the trust has signed a written instrument that waives the final report or account and acknowledges the amount of the distribution to which the beneficiary is entitled.(b) A petition under subsection (a) shall include:(1) the signed waiver under subsection (a)(2);(2) an itemized list of assets on hand, shown at current fair market value;(3) an itemized proposed distribution to each beneficiary; and(4) for the period since the most recent financial report or account approved by the court or, if none, since the trustee accepted the trusteeship, a summary of: (A) the method used to determine the compensation of the trustee;(B) the information that has been provided to the beneficiaries; and(C) the trustee's management of the trust.(c) The court may excuse the final report or account if the court determines that it would impose an unreasonable burden to require the report or account and that each current beneficiary and presumptive remainder beneficiary has knowingly and voluntarily waived the requirement of a report or account.(C.G.S. section 45a-177.)
Section 32.8 Reimbursement of probate fees to petitioner in trust proceedingOn motion of a party or on the court's own motion, the court may order the trustee of a trust to reimburse a party for any probate fees incurred in making a petition to the court concerning the trust if the court determines that reimbursement of the fees is equitable. The court may act without notice and hearing. If the court determines that reimbursement of the fees is equitable, but the court previously waived the petitioning party's fees under C.G.S. section 45a-111(c), the trustee shall remit payment to the probate court administration fund. The reimbursed fees shall be paid from trust assets as an administration expense.
(C.G.S. sections 45a-105 through 45a-112 and 52-251.)
Section 32.9 Construction, title and cy pres petition relating to trust(a) If the court declines jurisdiction to hear a construction, title or cy pres petition concerning a trust under C.G.S. section 45a-98a(a), the court shall send written notice of the declination to each party and attorney of record.(b) If a current or presumptive remainder beneficiary of the trust is a charity or charitable interest, the court shall send written notice of the declination to the Attorney General. (Probate Court Rules, section 8.10.)
HISTORY: Rule 32 adopted effective July 1, 2013. Sections 32.3, 32.4 and 32.8 amended effective July 1, 2015. Section 32.7 amended effective July 1, 2017. Sections 32.4 and 32.5 amended effective January 1, 2020. Section 32.2 amended effective July 1, 2022.
Rule 32 adopted effective 7/1/2013. Sections 32.3, 32.4 and 32.8 amended effective 7/1/2015. Section 32.7 amended effective 7/1/2017. Sections 32.4 and 32.5 amended effective 1/1/2020; Section 32.2 amended effective July 1, 2022.