Not Authority

This is a news reference. It is not citable as authority and must not be quoted to a client as the basis for a position.

Borrowing the posture of IRC §6110(k)(3): written determinations may not be used or cited as precedent. The same applies here — these scout results signal that something may have changed and warrant a primary-source research pass against the Decisis corpus before any client-facing advice.

Not AuthorityState Estate Tax· Primary source linked· Unreviewed

Connecticut raises estate-tax exemption to $13.99M, conforms to federal sunset

State Estate Tax · Fetched 2026-05-03 09:00 UTC · sonar-pro

Scout Summary

Connecticut enacted Public Act 26-31 raising the estate and gift tax exemption to $13.99M effective for decedents dying on or after January 1, 2027. The act also conforms the state exemption to whatever the federal exclusion is after the OBBBA sunset.

Source URLs

These are the links the scout returned. Open the official source before relying on the summary above.

Practitioner Action

Triage this item. The action is logged against news_items.practitioner_action and marks the item as reviewed.

Provenance

Item ID
news_16
Topic Key
state_estate_tax_changes
Authority
news_reference
Scout Model
sonar-pro
Fetched At
2026-05-03T09:00:00.000Z
Reviewed At
Not Authority

Run primary-source research before citing.