(a) When a conservator, guardian or trustee of a testamentary trust exhibits his or her final account to the Probate Court for allowance, the court shall appoint a time and place for a hearing on the account and shall cause notice of the hearing to be given as it directs. Such fiduciary shall sign the account under penalty of false statement.

(b) The court shall, before approving a final account of an executor or administrator, hold a hearing thereon for which notice may be given as the court shall direct, unless all parties interested in the estate sign and file in court a written waiver of such notice.

(1949 Rev., S. 7054; P.A. 80-476, S. 90; P.A. 98-219, S. 24; P.A. 99-84, S. 17; P.A. 16-7, S. 10.)

History: P.A. 80-476 rephrased provisions but made no substantive changes; Sec. 45-270 transferred to Sec. 45a-179 in 1991; P.A. 98-219 amended Subsec. (a) by deleting “an executor, administrator” and added Subsec. (b) re procedure for approval of final account of executor and administrator; P.A. 99-84 amended Subsec. (a) by deleting “swear or affirm under oath to the truth of” and inserting “sign” and “under penalty of false statement”; P.A. 16-7 amended Subsec. (a) by deleting reference to trustee in insolvency and making a technical change.

See Sec. 12-371 re estates of nonresident decedents and cooperation with other states.

Annotations to former section 45-270:

True condition of estate must appear from account and inventory. 21 C. 244. Cited. 32 C. 573. Annual account does not conclude the parties. 45 C. 125. The rendering of an annual account when no notice is given, not conclusive. 56 C. 442. Cited. 73 C. 442. Parties in interest may question account. 91 C. 469. Does not preclude court ordering other accounts from time to time; relation to Sec. 45-4. 92 C. 290.

This is undoubtedly a judicial proceeding. 12 CS 95. Final accounting can be had only in the Probate Court which appointed the guardian. 14 CS 11.

Annotation to present section:

Cited. 42 CS 548.