Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 216 — Succession and Transfer Taxes
Connecticut General Statutes

Conn. Gen. Stat. § 12-345a (2026)

Taxation of property transferred by exercise or nonexercise of a power of appointment

✓ current as of May 2026
Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
Section 12-345a is repealed, effective May 24, 1972, and retroactive to January 1, 1972. All estates of persons dying before January 1, 1972, shall be subject to the succession tax laws applicable to them prior to January 1, 1972, and such laws are continued in force for that purpose.

(1969, P.A. 796, S. 1, 2; 1972, P.A. 290, S. 5.)

Application to donee's exercise or nonexercise of a power of appointment re a marital deduction trust; nonvesting of property in decedent does not prevent taxation; application is not invalid for retroactivity; history of provision. 166 C. 581. Statute reaches transfer of economic benefits to appointee upon exercise of power of appointment by donee and to taker in default by omission of its exercise notwithstanding prior taxation in donee's estate. 173 C. 232.

Cited. 32 CS 231.

(Return to Chapter
Table of Contents)		 (Return to
List of Chapters)		 (Return to
List of Titles)

Notes of Decisions
Cited in 4 cases, 1974–1987 · leading case: Tax Comm'r v. Est. of Bissell, 377 A.2d 305 (Conn. 1977).
Sort: Relevance Newest Treatment
Tax Comm'r v. Est. of Bissell, 377 A.2d 305 (Conn. 1977). · cites it 3× “Berall, p. 531. It was with this background that, in 1969, Connecticut’s legislature also began looking at this opportunity for new sources of revenue.”
Naylor v. Brown, 353 A.2d 709 (Conn. 1974). · cites it 8× “332, § 13) and in 1923 (Public Acts 1923, c. 190, §3). The 1930 Revision of the General Statutes did not contain a similar provision and appointed property remained nontaxable until the enactment of Public Acts 1969, No.”
Dubno v. Falsey, 521 A.2d 1044 (Conn. App. Ct. 1987). · cites it 10× “At the time of Edward Falsey’s death, the assets of a general power of appointment over a marital trust were includible in his gross estate; General Statutes § 12-341b; although the exercise of the power of appointment by the donee of the power was not includible in the donee’s…”
Brown v. Wiberg, 348 A.2d 683 (Conn. Super. Ct. 1975). · cites it 9× “Wiberg, rendered the assets of that trust taxable in her gross estate by virtue of § 12-345a of the General Statutes. 1 It is contended by the commissioner that the testamentary direction created a general power of appointment, thus making taxable the trust assets.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.