Written by attorney Domenick N Calabrese

Advantages of Living Trusts Part 3: Tax Planning

This last article in my series on the advantages of living trusts looks at how living trusts can be used in planning for Connecticut estate taxes. Connecticut estate taxes may be due after a Connecticut resident passes away. Beginning in 2011, there is a $2 million Connecticut estate tax exemption: the first $2 million of each Connecticut resident’s estate is exempt from Connecticut estate tax liability when that person dies.

Additional resources provided by the author

For more information on Connecticut estate planning and probate, please visit the Connecticut Estate Planning Blog at For more articles and presentations by Dom Calabrese, visit his website at

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