Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-349-1
Payments under retirement or pension plan, trust or contract
# (a)
Payments under a retirement or pension plan, trust or contract to the beneficiary of a decedent, which payments are subject to tax under chapter 216 of the Connecticut General Statutes, may be made without the consent of the commissioner of revenue services for a period expiring nine months after the date of death of the decedent, provided payments under the plan, trust or contract are, by its terms, payable periodically as an annuity for the life of the beneficiary or for a term of not less than three years. Such payments may not be made after the expiration of such nine-month period unless and until a consent to transfer, duly signed by such commissioner, or a fiduciary's certificate of appointment by the court of probate has been received by the payor of such payments.
# (b)
The making of payments which are in contravention of the provisions of subsection (a) of this section shall subject the payor to the sanctions imposed under section 12-382 of the Connecticut General Statutes.
Amendment history
December 19, 1984
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-313-11a · Records
- 12-313-12a · Sales, exchanges and transfers of unstamped packages of
- 12-313-13a · Computation of cost
- 12-313-14a · Nonresident distributors
- 12-313-15a · Receipt and distribution of sample packages of cigarettes
- 12-313-16a · Delivery by distributors to agents
- 12-313-17a · Schedule required under 2000 Conn. Pub. Acts 208
- 12-313-18a · Definitions
- 12-314a-1 · Authorized distribution of sample packages of cigarettes
- 12-330n-1 · Records
- 12-330n-2 · Schedule required under 2000 Conn. Pub. Acts 208
- 12-341b-1 · Value of taxable reversionary interest
- 12-349-1 · Payments under retirement or pension plan, trust or contract
- 12-359-1 · Summary of insurance or annuity contract to be filed in…
- 12-364-1 · Release of succession tax liens by probate court; real…
- 12-366-1 · Release of succession tax liens by probate court; real…
- 12-382-1 · Transfer, payment or delivery of property without the consent
- 12-398-1 · Release of estate tax liens by probate court
- 12-405c-1 · Repealed, April 6, 2000
- 12-405l-3 · Repealed, December 19, 1984
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- 12-407(2)(i)(BB)-1 · Services to other than industrial, commercial or
- 12-407(2)(i)(DD)-1 · Repair or maintenance services to tangible personal
- 12-407(2)(i)(F)-1 · Photographic studio services
- 12-407(2)(i)(I)-1 · Services to industrial, commercial or…