Legal Question in Wills and Trusts in Connecticut

Re: Distribution of money outside of probate

Yes and no. (Typical lawyer answer). The problem is that all property that passes to another because of death (Here, the money is changing hands because of your mother's death) is subject to an inheritance tax. There will be no tax due in this case because there is no tax on money passing to a child (that's for state inheritance tax - the federal tax is different, but unless your mother's estate is many millions there won't be any federal tax either). But you still have to file the return because the money is still taxable, even though there's no tax to be paid. HOWEVER, the Probate Court fee is based on the taxable estate so even though there will be no tax due, there will be a Probate Court fee due. The fee is tiny, however, usually about .35%. (Not 35%, .35%, or less than one half of one percent.)Now, when your mother passes, if you go to the bank, don't mention your mother's death, withdraw the money and give it to your siblings and no-one's the wiser, well, you'd avoid the trouble. But that's not the right thing to do.