Inventory and Appraisement of the Estate (Connecticut)
IMPORTANT: THIS IS A PREPARATION GUIDE — USE WITH THE OFFICIAL FORM
Connecticut Probate Courts provide official form PC-440 (Inventory) for the inventory
required by Conn. Gen. Stat. § 45a-341. A fiduciary uses PC-440 to file an inventory of
estate assets with the Probate Court, and is required to file an initial inventory within
two months after acceptance of the bond or other qualification. This template supplies the
substantive content and schedules — transfer your content onto PC-440 before filing. The
official form is available at https://www.ctprobate.gov/Forms/PC-440.pdf.
INVENTORY AND APPRAISEMENT OF THE ESTATE
| Party | Designation |
|---|---|
| STATE OF CONNECTICUT | |
| PROBATE COURT, [NAME] PROBATE DISTRICT | |
| ESTATE OF: | |
| [DECEDENT FULL LEGAL NAME], a/k/a [AKA, IF ANY], | Deceased |
Estate / Case Number: [____________________________________]
1. FIDUCIARY (PERSONAL REPRESENTATIVE)
| Field | Detail |
|---|---|
| Name | [FIDUCIARY FULL LEGAL NAME] |
| Mailing Address | [STREET ADDRESS], [CITY], [STATE] [ZIP] |
| Telephone / Email | [________________________________] |
| Capacity | ☐ Executor ☐ Administrator ☐ Administrator c.t.a. ☐ Co-Fiduciary |
| Date Fiduciary Qualified / Bond Accepted | [__/__/____] |
| Relationship to Decedent | [____________________________________] |
2. DECEDENT
| Field | Detail |
|---|---|
| Full Legal Name | [DECEDENT FULL LEGAL NAME] |
| Also Known As | [AKA(s), if any] |
| Date of Death (valuation date) | [__/__/____] |
| Domicile at Death | [TOWN], Connecticut ☐ Nonresident of Connecticut |
| Last Address | [STREET ADDRESS], [TOWN], Connecticut [ZIP] |
| Testacy | ☐ Testate (will dated [__/__/____]) ☐ Intestate |
All values stated are the fair market value of the property, as required by Conn. Gen. Stat. § 45a-341(a)(4).
3. DUTY AND DEADLINE
Under Conn. Gen. Stat. § 45a-341(a)(1), an inventory of all the property of the deceased person (except real property situated outside the state), duly appraised, shall be made and signed under penalty of false statement by the fiduciary. Under § 45a-341(b)(1), the fiduciary shall file the inventory in the Probate Court having jurisdiction within two (2) months after the acceptance of the bond or other qualification of the fiduciary. Under § 45a-341(b)(2), the court may, for cause shown, extend the time to file to not more than four (4) months from qualification.
- Date fiduciary qualified / bond accepted: [__/__/____]
- Inventory due (2 months later): [__/__/____]
- ☐ Extension requested to (not later than 4 months): [__/__/____]
4. APPRAISAL METHOD
The fiduciary shall appraise, or cause to be appraised, the inventoried property at its fair market value (Conn. Gen. Stat. § 45a-341(a)(4)). Under Conn. Gen. Stat. § 45a-342, the court may, on its own motion or on application, order an appraisal of estate property by one or more disinterested persons appointed by the court. Where personal property of the decedent is located outside Connecticut, the court may receive an inventory of such property accompanied by evidence of value, signed under penalty of false statement (§ 45a-341(a)(2)).
☐ Fiduciary appraised the property. ☐ Court-appointed appraiser(s) used (identified in § 7).
SCHEDULE A — REAL PROPERTY (Connecticut-Situated)
| # | Description / Street Address | Town & Volume/Page (land records) | Legal Description (abbrev.) | Ownership Form | Date-of-Death FMV | Encumbrance (type/amount) | Net Value |
|---|---|---|---|---|---|---|---|
| A-1 | [________________________________] | [____________] | [____________] | ☐ Sole ☐ TIC ☐ JT | $[________________] | [____________] | $[________________] |
| A-2 | [________________________________] | [____________] | [____________] | ☐ Sole ☐ TIC ☐ JT | $[________________] | [____________] | $[________________] |
| Subtotal A | $[______________] | $[____________] |
SCHEDULE B — TANGIBLE PERSONAL PROPERTY
| # | Description | Location | Appraiser (if any) | Date-of-Death FMV |
|---|---|---|---|---|
| B-1 | Household furnishings & appliances | [____________] | [____________] | $[________________] |
| B-2 | Motor vehicles (year/make/VIN) | [____________] | [____________] | $[________________] |
| B-3 | Jewelry / furs / collectibles / art | [____________] | [____________] | $[________________] |
| B-4 | Tools / equipment / firearms | [____________] | [____________] | $[________________] |
| B-5 | [________________________________] | [____________] | [____________] | $[________________] |
| Subtotal B | $[______________] |
SCHEDULE C — CASH, BANK & FINANCIAL ACCOUNTS
| # | Institution | Account Type | Account No. (last 4) | Date-of-Death Balance |
|---|---|---|---|---|
| C-1 | [____________] | ☐ Checking ☐ Savings ☐ CD ☐ Money Mkt | XXXX-[____] | $[________________] |
| C-2 | [____________] | ☐ Checking ☐ Savings ☐ CD ☐ Money Mkt | XXXX-[____] | $[________________] |
| C-3 | Cash on hand | — | — | $[________________] |
| Subtotal C | $[______________] |
SCHEDULE D — SECURITIES & BUSINESS INTERESTS
| # | Description (issuer / entity) | No. of Shares / % Interest | Appraiser (if any) | Date-of-Death FMV |
|---|---|---|---|---|
| D-1 | Publicly traded securities — [____________] | [____________] | [____________] | $[________________] |
| D-2 | Closely held business interest — [____________] | [____________]% | [____________] | $[________________] |
| D-3 | Bonds / notes / brokerage account — [____________] | [____________] | [____________] | $[________________] |
| Subtotal D | $[______________] |
SCHEDULE E — OTHER ASSETS
| # | Description | Appraiser (if any) | Date-of-Death FMV |
|---|---|---|---|
| E-1 | Debts/receivables owed to decedent | [____________] | $[________________] |
| E-2 | Life insurance / annuity payable to estate | [____________] | $[________________] |
| E-3 | Intellectual property / royalties | [____________] | $[________________] |
| E-4 | Out-of-state personal property (with evidence of value — § 45a-341(a)(2)) | [____________] | $[________________] |
| E-5 | [________________________________] | [____________] | $[________________] |
| Subtotal E | $[______________] |
RECAPITULATION / SUMMARY
| Schedule | Asset Class | Total Date-of-Death FMV |
|---|---|---|
| A | Real Property — Connecticut (net of encumbrances) | $[________________] |
| B | Tangible Personal Property | $[________________] |
| C | Cash, Bank & Financial Accounts | $[________________] |
| D | Securities & Business Interests | $[________________] |
| E | Other Assets | $[________________] |
| TOTAL INVENTORY VALUE | $[________________] |
5. DECLARATION OF FIDUCIARY (Penalty of False Statement)
I, [FIDUCIARY FULL LEGAL NAME], the fiduciary of the Estate of [DECEDENT FULL LEGAL NAME], declare that the foregoing inventory and appraisement contains all the property of the deceased that has come to my knowledge, and that the values stated are the fair market values of the property.
I make this declaration under penalty of false statement pursuant to Conn. Gen. Stat. § 45a-341(a)(1) and § 53a-157b.
Executed on [__/__/____] at [TOWN], Connecticut.
Signature: ______________________________________
Printed Name: [FIDUCIARY FULL LEGAL NAME], Fiduciary
6. CERTIFICATE OF FILING / SERVICE
☐ The original of this Inventory (PC-440) was filed with the [NAME] Probate District Probate Court on [__/__/____], within two months of qualification (Conn. Gen. Stat. § 45a-341(b)).
☐ Copies were sent to interested persons as required where applicable (e.g., § 45a-341(c) sale notice):
| Recipient | Capacity | Address | Date Sent |
|---|---|---|---|
| [____________] | [____________] | [____________] | [__/__/____] |
| [____________] | [____________] | [____________] | [__/__/____] |
Signature: ______________________________________
Printed Name: [FIDUCIARY / ATTORNEY NAME]
Connecticut Juris No.: [____________] (if applicable)
7. COURT-APPOINTED APPRAISER CERTIFICATE (if applicable — § 45a-342)
| Appraiser Name | Address | Item(s) Appraised | Appraised Value |
|---|---|---|---|
| [____________] | [____________] | [____________] | $[________________] |
Appraiser Signature: ______________________________________ Date: [__/__/____]
ATTACHMENTS CHECKLIST
☐ Form PC-440 (Inventory) — completed
☐ Schedules A–E (asset detail)
☐ Appraisal report(s), if any (§ 45a-342)
☐ Legal descriptions / deeds for Connecticut real property (Schedule A)
☐ Date-of-death account statements (Schedule C)
☐ Evidence of value for out-of-state personal property (§ 45a-341(a)(2))
☐ Application to extend time to file, if needed (§ 45a-341(b)(2))
SOURCES AND REFERENCES
- Conn. Gen. Stat. § 45a-341 — Inventory to be filed; property included; appraisal; time limits; sale of personal property; hearing
- Conn. Gen. Stat. § 45a-342 — Appraisal; appraisers
- Connecticut Probate Courts, Form PC-440 (Inventory): https://www.ctprobate.gov/Forms/PC-440.pdf
About This Template
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: June 2026
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