Conn. Gen. Stat. § 12-345a
Current with legislation from the 2024 Regular and Special Sessions.
Conn. Gen. Stat. § 12-345a
(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 Conn. 232. Cited. 32 CS 231.