Declaration of Trust — Connecticut UTC Adopted
State-specific requirements for creating a Declaration of Trust in Connecticut.Create yours now →
Certificate of Trust · At a glance
Connecticut · summary of the record on file
Conn. Gen. Stat. § 45a-499a et seq. (Connecticut Uniform Trust Code, enacted by P.A. 19-137, effective January 1, 2020). Certificate of trust: § 45a-499zzz. Statutory/business trust: Conn. Gen. Stat. § 34-500 et seq. (Connecticut Statutory Trust Act, enacted by P.A. 96-271, effective October 1, 1997).Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: No statutory requirement for notary or witnesses on the certification of trust.
- Witnesses: No statutory requirement for notary or witnesses on the certification of trust.
- Recording: Recording of non-statutory trust instrument not required.
- Source URL: https://www.cga.ct.gov/current/pub/chap_802c.htm#sec_45a-499zzz
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
Conn. Gen. Stat. § 45a-499a et seq. (Connecticut Uniform Trust Code, enacted by P.A. 19-137, effective January 1, 2020). Certificate of trust: § 45a-499zzz. Statutory/business trust: Conn. Gen. Stat. § 34-500 et seq. (Connecticut Statutory Trust Act, enacted by P.A. 96-271, effective October 1, 1997).
Execution Requirements
Certification of trust may be signed or otherwise authenticated by any trustee (§ 45a-499zzz(b)). No statutory requirement for notary or witnesses on the certification of trust. For trust instruments: Connecticut does not require notarization for a revocable living trust to be valid, but notarization is recommended. For statutory trusts under the Connecticut Statutory Trust Act (§ 34-503): a certificate of trust must be filed with the Secretary of the State; § 34-504 requires execution of certificates (signed by trustees). Recording of non-statutory trust instrument not required. Connecticut probate court oversight is notable—Connecticut has a unique probate court system with jurisdiction over trusts.
Business Trust Treatment
Connecticut has a dual system: (1) The Connecticut Statutory Trust Act (Chapter 615, § 34-500 et seq.) creates statutory trusts as separate legal entities—explicitly includes 'a trust of the type known at common law as a business trust or Massachusetts trust or grantor trust' that files a certificate of trust under § 34-503. The Act applies to common law business trusts (§ 34-502). (2) Common law business/Massachusetts trusts are recognized independently. The statutory trust framework is modern, flexible, and emphasizes freedom of contract (§ 34-546(b): 'maximum effect to the principles of freedom of contract and to the enforceability of governing instruments'). Statutory trusts can be created for any lawful purpose (§ 34-502a). Foreign statutory trusts can register with the Secretary of State (§ 34-531).
Favorable Trust Laws
Connecticut adopted the UTC relatively recently (effective Jan 1, 2020), bringing modern trust law including: nonjudicial settlement agreements (§ 45a-499mmm), trust decanting (C.G.S. § 45a-545a, effective January 1, 2024—the Connecticut Uniform Trust Decanting Act), directed trusts, and virtual representation. Connecticut has a state income tax and estate tax (with a high exemption matching federal). The state has favorable provisions for trust modification and termination. The statutory trust act provides limited liability for trustees and beneficial owners. Connecticut's probate court system provides specialized trust oversight, which can be both an advantage (expertise) and a consideration (court involvement). Connecticut has no gift tax.
Unique Factors
Connecticut is unique because: (1) It was a relatively late UTC adopter (2020), meaning its trust law is very current and incorporates recent uniform law developments; (2) The Connecticut Statutory Trust Act (1997) explicitly encompasses common law business trusts, Massachusetts trusts, and grantor trusts within its statutory trust definition—any such association that files a certificate of trust becomes a statutory trust and separate legal entity (§ 34-501(2)); (3) Connecticut has a unique probate court system (separate Probate Court) with specialized jurisdiction over trusts—this is distinctive among states; (4) Trust decanting was only added in 2024, making Connecticut one of the most recent decanting adopters; (5) The Connecticut UTC includes provisions for trust directors (§ 45a-499fff et seq.) reflecting the Uniform Trust Directive Act concepts; (6) Connecticut emphasizes freedom of contract in both its UTC and statutory trust act.
Certification of Trust in Connecticut
Under § 45a-499zzz(a), a certification of trust must contain: (1) that the trust exists and the date the trust instrument was executed; (2) the identity of the settlor; (3) the identity and address of the currently acting trustee; (4) the powers of the trustee; (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; (6) the authority of cotrustees to sign/authenticate and whether all or less than all are required to exercise trustee powers; (7) the trust's taxpayer identification number; (8) the manner of taking title to trust property. § 45a-499zzz(c): must state that the trust has not been revoked, modified, or amended in any manner that would cause representations to be incorrect. Need not contain dispositive terms (§ 45a-499zzz(d)). No statutory form—statutory requirements only.
Already have a trust? You may also need a Certificate of Trust for Connecticut to prove its existence to banks and institutions.
How a Declaration of Trust works in Connecticut
A declaration of trust in Connecticut is the written instrument that creates a trust under the Connecticut Uniform Trust Code (Conn. Gen. Stat. § 45a-499a et seq.). The settlor states an intent to hold property for named beneficiaries and appoints a trustee to manage it. The trust is created when the settlor transfers property to another person as trustee, declares that the settlor holds identifiable property as trustee, or exercises a power of appointment in favor of a trustee. The instrument must be in writing and signed by the settlor. Connecticut does not require witnesses or notarization for trust validity, though notarization is recommended. Real property held in trust requires recording of deeds per standard real property law. A successor trustee named in the document takes over if the acting trustee steps down, becomes incapacitated, or dies. When proof of the trust is needed, Conn. Gen. Stat. § 45a-499zzz lists what a certification of trust may contain.
Frequently asked questions
Does a Connecticut declaration of trust need to be notarized or witnessed?
Under the Connecticut Uniform Trust Code, the trust instrument must be signed by the settlor. Witnesses are not required, and notarization is not required for the trust instrument itself. Notarization or an acknowledgment may still be required for recording purposes, such as real property transactions or a certificate of trust. Connecticut also has a unique probate court system with jurisdiction over trust matters, which adds a layer of judicial oversight not present in every state.
What goes in a certification of trust under Conn. Gen. Stat. § 45a-499zzz?
The statute lists the contents: that the trust exists and the date the trust instrument was executed, the identity of the settlor, the identity and address of the currently acting trustee, the powers of the trustee, whether the trust is revocable and who holds the power to revoke, cotrustee signing authority, and the name in which title to trust property is held. The certification must also state that the trust has not been revoked, modified, or amended in a manner that would cause the representations to be incorrect.
How does Connecticut treat business trusts?
Connecticut has a dedicated statutory trust act under Conn. Gen. Stat. § 34-500 et seq., the Connecticut Statutory Trust Act. A statutory trust must file a certificate of trust with the Secretary of the State under § 34-503, and trustees must execute certificates under § 34-504. This creates a registration-based framework separate from the普通 UTC trust. The Connecticut Statutory Trust Act is one of the few states with a specific business trust statute that provides a clear formation and governance path.
When did Connecticut adopt the Uniform Trust Code?
Connecticut enacted its Uniform Trust Code through P.A. 19-137, effective January 1, 2020. This was a relatively recent adoption, meaning Connecticut's trust law reflects modern UTC provisions including directed trust statutes, trust protector powers, and decanting authority. The code applies to express trusts and trust administration under the UTC framework, while the older Connecticut Statutory Trust Act governs business trusts separately.
Common mistakes
Common issues include assuming Connecticut law requires witnesses or notarization for the trust instrument itself (it requires neither, though recording-related steps such as deeds or certificates of trust may call for an acknowledgment), and leaving the trust unfunded so that property never actually moves into it through a new deed or retitled accounts. Another frequent mix-up is confusing the Connecticut UTC with the Connecticut Statutory Trust Act; the UTC governs personal trusts while the Statutory Trust Act governs business trusts, and they follow different procedures. People also assume Connecticut has no business trust statute; it does, and it requires filing with the Secretary of the State.
Connecticut notes
Connecticut operates under the Connecticut Uniform Trust Code, Conn. Gen. Stat. § 45a-499a et seq., enacted by P.A. 19-137 effective January 1, 2020. Certification of trust contents are set by § 45a-499zzz, and a third party may require the trustee to furnish excerpts from the trust instrument. Connecticut levies state income tax on trust income and has a state estate tax. The state has a unique probate court system with jurisdiction over trust matters. Connecticut also has a dedicated Connecticut Statutory Trust Act (§ 34-500 et seq.) for business trusts, requiring filing of a certificate of trust with the Secretary of the State. The Connecticut UTC adoption is relatively recent (2020), incorporating modern provisions such as directed trust statutes and trust protector powers. The county-by-county probate court system distinguishes Connecticut from states with unified probate courts.