CT Gen Stat § 45a-107 (2020)
2020 Connecticut General Statutes|Title 45a - Probate Courts and Procedure|Chapter 801b - Probate Court Procedures|Section 45a-107 - Fees and expenses for settlement of decedent's estate. Interest on unpaid fees. Exception.

 (a) The basic fees for all proceedings in the settlement of the estate of any deceased person, including succession and estate tax proceedings, shall be in accordance with the provisions of this section.(b) In the case of a decedent who dies on or after July 1, 2016, fees shall be computed as follows:(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:|||||||Basis for Computation Of Fees|Total Fee    |||0 to $500|$25|||$501 to $1,000|$50|||$1,000 to $10,000|$50, plus 1% of all||| |in excess of $1,000|||$10,000 to $500,000|$150, plus .35% of all||| |in excess of $10,000|||$500,000 to $2,000,000|$1,865, plus .25% of all||| |in excess of $500,000|||$2,000,000 to $8,877,000|$5,615, plus .5% of all||| |in excess of $2,000,000|||$8,877,000 and over|$40,000|||(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.(c) In the case of a decedent who dies on or after January 1, 2015, and prior to July 1, 2016, fees shall be computed as follows:(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:|||||||Basis for Computation Of Fees|Total Fee    |||0 to $500|$25|||$501 to $1,000|$50|||$1,000 to $10,000|$50, plus 1% of all||| |in excess of $1,000|||$10,000 to $500,000|$150, plus .35% of all||| |in excess of $10,000|||$500,000 to $2,000,000|$1,865, plus .25% of all||| |in excess of $500,000|||$2,000,000 and over|$5,615, plus .5% of all||| |in excess of $2,000,000|||(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.(d) For estates in which proceedings were commenced on or after January 1, 2011, for decedents who died before January 1, 2015, fees shall be computed as follows:(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:|||||||Basis for Computation Of Fees|Total Fee    |||0 to $500|$25|||$501 to $1,000|$50|||$1,000 to $10,000|$50, plus 1% of all||| |in excess of $1,000|||$10,000 to $500,000|$150, plus .35% of all||| |in excess of $10,000|||$500,000 to $4,754,000|$1,865, plus .25% of all||| |in excess of $500,000|||$4,754,000 and over|$12,500|||(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.(e) For estates in which proceedings were commenced on or after April 1, 1998, and prior to January 1, 2011, fees shall be computed as follows:(1) The basis for fees shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:|||||||Basis for Computation Of Fees|Total Fee    |||0 to $500|$25|||$501 to $1,000|$50|||$1,000 to $10,000|$50, plus 1% of all||| |in excess of $1,000|||$10,000 to $500,000|$150, plus .35% of all||| |in excess of $10,000|||$500,000 to $4,754,000|$1,865, plus .25% of all||| |in excess of $500,000|||$4,754,000 and over|$12,500|||(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.(4) In estates where the gross taxable estate is less than six hundred thousand dollars, in which no succession tax return is required to be filed, a probate fee of .1 per cent shall be charged against non-solely-owned real estate, in addition to any other fees computed under this section.(f) A fee of fifty dollars shall be payable to the court by any creditor applying to the Probate Court pursuant to section 45a-364 for consideration of a claim. If such claim is allowed by the court, the court may order the fiduciary to reimburse the amount of such fee from the estate.(g) A fee of fifty dollars, plus the actual expenses of rescheduling the adjourned hearing that are payable under section 45a-109, shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, except that the court, for cause shown, may waive either the fifty-dollar fee or the actual expenses of rescheduling the adjourned hearing, or both.(h) A fee of two hundred fifty dollars shall be payable to the Probate Court by a petitioner filing a motion to permit an attorney who has not been admitted as an attorney under the provisions of section 51-80 to appear pro hac vice in a matter in the Probate Court.(i) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition to open a safe deposit box under section 45a-277 or 45a-284.(j) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition for appointment of an estate examiner under section 45a-317a.(k) The fee for mediation conducted by a member of the panel established by the Probate Court Administrator is three hundred fifty dollars per day or part thereof.(l) Except as provided in subsections (f) to (k), inclusive, of this section, in no event shall any fee exceed (1) ten thousand dollars for any estate in which proceedings were commenced prior to April 1, 1998, (2) twelve thousand five hundred dollars for any estate in which proceedings were commenced on or after April 1, 1998, for decedents dying before January 1, 2015, and (3) forty thousand dollars for decedents dying on or after July 1, 2016. Fees calculated in accordance with subsection (c) of this section for the estates of decedents dying on or after January 1, 2015, and prior to July 1, 2016, shall not be subject to a maximum amount.(m) In the case of decedents who die on or after January 1, 2011:(1) Any fees assessed under this section that are not paid within thirty days of the date of an invoice from the Probate Court shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;(2) If a tax return or a copy of a tax return required under subparagraph (D) of subdivision (3) of subsection (b) of section 12-392 is not filed with a Probate Court by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392 or by the date an extension under subdivision (4) of subsection (b) of section 12-392 expires, the fees that would have been due under this section if such return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid. If a return or copy is filed with a Probate Court on or before such due date or expiration date, whichever is later, the fees assessed shall bear interest as provided in subdivision (1) of this subsection. No interest shall accrue under this subdivision on any portion of the fees that are based on damages recovered for injuries resulting in death;(3) A Probate Court may extend the time for payment of any fees under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A Probate Court may not waive interest outside of any extension period;(4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:(A) The basis for fees for the estate does not exceed forty thousand dollars; or(B) The basis for fees for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for fees passes to a surviving spouse.(P.A. 90-146, S. 3; P.A. 93-279, S. 9, 20; P.A. 94-66, S. 1, 3; P.A. 97-93, S. 2, 3; June Sp. Sess. P.A. 05-3, S. 56; June Sp. Sess. P.A. 05-5, S. 15; P.A. 10-184, S. 1; P.A. 11-6, S. 119; P.A. 12-45, S. 3; P.A. 13-81, S. 19; 13-199, S. 2; June Sp. Sess. P.A. 15-5, S. 448; May Sp. Sess. P.A. 16-3, S. 193; P.A. 17-48, S. 11, 12; P.A. 18-45, S. 3.)History: P.A. 93-279 added Subsec. (b) re computation of costs for estates commenced on or after July 1, 1993, relettered remaining Subsecs. and added Subsecs. (e) and (f) re additional charges of $25 for more than one hearing or if total time of hearing exceeds one hour payable by estate or any interested party at the discretion of the court, Subsec. (g) re charge of $100 payable to court by creditor applying pursuant to Sec. 45a-101 for consideration of a claim, Subsec. (h) re charge of $50 for appeal payable by appellant and Subsec. (i) re charge of $50 plus actual costs for rescheduling hearing and increased maximum amount of any fee from $7,500 to $10,000, effective July 1, 1993; P.A. 94-66 amended Subsec. (g) to reduce the charge payable by a creditor from $100 to $50 and make the charge applicable to applications made pursuant to Sec. 45a-364, effective July 1, 1994; P.A. 97-93 amended Subsec. (a) to add estate tax proceedings and added new Subsec. (b) to increase entry fees and basic costs for estates in which proceedings commenced on or after April 1, 1998, redesignated existing Subsecs. (b) to (j), inclusive, as Subsecs. (c) to (k), inclusive, and amended Subsec. (k) to add maximum fee of $12,500 for any estate in which proceedings were commenced on or after April 1, 1998; June Sp. Sess. P.A. 05-3 amended Subsec. (b)(1) by replacing “gross estate” with “Connecticut taxable estate” as a basis for costs, effective June 30, 2005, and applicable to estates of decedents dying on or after January 1, 2005; June Sp. Sess. P.A. 05-5 amended Subsec. (b)(1) by adding the gross estate as another basis for costs, effective July 1, 2005, and applicable to estates of decedents dying on or after January 1, 2005; P.A. 10-184 added new Subsec. (b) re costs for estates in which proceedings commenced on or after January 1, 2011, redesignated existing Subsec. (b) as Subsec. (c) and amended same to make provisions applicable to proceedings commenced prior to January 1, 2011, redesignated existing Subsecs. (c) to (h) as Subsecs. (d) to (i), deleted former Subsec. (i) re $50 charge for appeal, added Subsec. (l) re interest requirements for decedents who die on or after January 1, 2011, and made technical changes, effective January 1, 2011; P.A. 11-6 made a technical change in Subsec. (l)(2), effective May 4, 2011, and applicable to estates of decedents dying on or after January 1, 2011; P.A. 12-45 substituted “fees” and “expenses” for “costs” and “charge”, amended Subsec. (b) to add reference to Subdiv. (4) re exception in Subdivs. (1)(B) and (2), add new Subdiv. (4) re matter in which Commissioner of Administrative Services is legal representative of estate and redesignate existing Subdivs. (4) and (5) as Subdivs. (5) and (6), deleted former Subsec. (f) re proceedings commenced prior to July 1, 1983, deleted former Subsecs. (g) and (h) re fees for additional hearings or hearings that exceed 1 hour, redesignated existing Subsecs. (i) to (l) as Subsecs. (f) to (i), amended redesignated Subsec. (g) to add provision re expenses payable under Sec. 45a-109 and add “for cause shown” re waiver of fee and expenses, and made technical and conforming changes, effective January 1, 2013; P.A. 13-81 amended Subsec. (f) to delete reference to Sec. 45a-401 and make a technical change, effective July 1, 2013; P.A. 13-199 substituted references to probate court for references to court of probate, deleted former Subsec. (d) re estates in which proceedings were commenced on or after July 1, 1993, and prior to April 1, 1998, deleted former Subsec. (e) re estates in which proceedings were commenced on or after July 1, 1983, and prior to July 1, 1993, redesignated existing Subsecs. (f) and (g) as Subsecs. (d) and (e), added new Subsec. (f) re fee of $250 payable by petitioner filing motion to appear pro hac vice, redesignated existing Subsecs. (h) and (i) as Subsecs. (g) and (h), and amended redesignated Subsec. (g) to add exception re Subsecs. (d), (e) and (f), effective January 1, 2014; June Sp. Sess. P.A. 15-5 added new Subsec. (b) re fees for decedent who dies on or after January 1, 2015, redesignated existing Subsec. (b) as Subsec. (c) and made same applicable to decedents who died before January 1, 2015, redesignated existing Subsecs. (c) to (f) as Subsecs. (d) to (g), added new Subsec. (h) re $50 filing fee for petition to open safe deposit box, added Subsec. (i) re $50 filing fee for petition for appointment of estate examiner, added Subsec. (j) re $350 fee for mediation, redesignated existing Subsec. (g) as Subsec. (k) and amended same by substituting “(e) to (j), inclusive,” for “(d), (e) and (f)” and by adding “for decedents dying before January 1, 2015” and redesignated existing Subsec. (h) as Subsec. (l) and amended same by making technical changes, effective July 1, 2015; May Sp. Sess. P.A. 16-3 added new Subsec. (b) re fees for decedent who dies on or after July 1, 2016, redesignated existing Subsec. (b) as Subsec. (c) and amended same to add “and prior to July 1, 2016,”, redesignated existing Subsecs. (c) to (l) as Subsecs. (d) to (m), amended redesignated Subsec. (l) by adding Subdiv. (3) re fees not exceeding $40,000 for decedents dying on or after July 1, 2016, and fees calculated in accordance with Subsec. (c) not subject to maximum amount, and made technical and conforming changes, effective June 2, 2016; P.A. 17-48 made technical changes in Subsecs. (b)(2) and (c)(2); P.A. 18-45 amended Subsec. (m)(3) by adding provision re interest not to accrue on portion of fees based on damages recovered for injuries resulting in death, effective January 1, 2019.