Whenever an executor, administrator, conservator, guardian or trustee of any testamentary trust dies before completing and accounting for his or her trust, the executor or administrator of the deceased fiduciary shall settle the deceased fiduciary's account in the Probate Court. The amount found due from or to the deceased fiduciary shall be paid in the same manner as it would have been paid to or by him or her if the account had been settled in his or her lifetime.
(1949 Rev., S. 7055; P.A. 80-476, S. 91; P.A. 18-45, S. 6.)
History: P.A. 80-476 replaced references to “decedent” with references to “deceased fiduciary”; Sec. 45-271 transferred to Sec. 45a-180 in 1991; P.A. 18-45 deleted reference to trustee in insolvency and made technical changes.
Annotations to former section 45-271:
Conclusiveness of orders allowing accounts. 74 C. 218; 77 C. 70; 85 C. 279. Acceptance of account showing departure from terms of trust does not justify further departures. 79 C. 555. If item omitted, acceptance of account not adjudication that it should not be included. 82 C. 33. Allowance of account filed by executor or administrator of deceased trustee, if not appealed from, is determination of rights as between trustee and his estate and beneficiaries. 124 C. 422. Accounts filed on behalf of deceased life tenant, discussed. Id., 423.
Cited. 12 CS 394. Final accounting must be in the probate court which appointed the guardian. 14 CS 11.