Connecticut § 45a-521 Superior Court or Probate Court jurisdiction to reform charitable remainder unitrust re payment.

Connecticut Statutes

§ 45a-521 — Superior Court or Probate Court jurisdiction to reform charitable remainder unitrust re payment.

Connecticut § 45a-521

Title 45aProbate Courts and Procedure

Ch. 802cTrusts

This text of Connecticut § 45a-521 (Superior Court or Probate Court jurisdiction to reform charitable remainder unitrust re payment.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 45a-521 (2026).

Text

(a)Upon a petition filed within the period specified in 26 CFR 1.664-3, by a trustee of a charitable remainder unitrust, the Superior Court, or a Probate Court specified in section 45a-499p shall have jurisdiction to reform such charitable remainder unitrust for the sole purpose of substituting a provision allowing payment of the unitrust amount under 26 CFR 1.664-3 for an existing provision providing for payment of the unitrust amount under 26 CFR 1.664-3.

(b)The Superior Court or the Probate Court are empowered to reform such trust only to the extent the court finds that such reformation is consistent with the original intent of the testator or donor.

(c)This section shall not be construed to effect a change in any dispositive provision of the trust as provided in section 45a-514 .

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(a) Upon a petition filed within the period specified in 26 CFR 1.664-3, by a trustee of a charitable remainder unitrust, the Superior Court, or a Probate Court specified in section 45a-499p shall have jurisdiction to reform such charitable remainder unitrust for the sole purpose of substituting a provision allowing payment of the unitrust amount under 26 CFR 1.664-3 for an existing provision providing for payment of the unitrust amount under 26 CFR 1.664-3. (b) The Superior Court or the Probate Court are empowered to reform such trust only to the extent the court finds that such reformation is consistent with the original intent of the testator or donor. (c) This section shall not be construed to effect a change in any dispositive provision of the trust as provided in section 45a-514 .

Legislative History

(P.A. 99-164, S. 34, 36; P.A. 19-137, S. 122.) History: P.A. 99-164 effective June 23, 1999; P.A. 19-137 amended Subsec. (a) by replacing reference to Code of Federal Regulations title and section with “26 CFR 1.664-3”, deleting provision re trustee or trust subject to jurisdiction of Probate Court, deleting “, provided such an accounting need not be required,” and adding “specified in section 45a-499p”, and amended Subsec. (b) by making a technical change, effective January 1, 2020.