Blog

Author Archives: Joel DeFelice

Client Alert: Trusts and Divorce ~ A Recent Connecticut Appellate Decision

Posted on by

Recent Connecticut appellate decisions continue to shape how courts view trusts in the context of divorce.

In Netter v. Netter (2025), the Connecticut Appellate Court addressed whether certain trust interests may be considered when dividing property in a dissolution action. The case discusses multiple trusts created at different times and under different circumstances, including both family‑created trusts and trusts established by one spouse during the marriage.

The court emphasized that not all trusts are treated the same. In particular, the decision highlights the importance of how and when a trust is created, who controls distributions, and whether a beneficiary has a legally enforceable right to receive trust assets. The court also discussed the role of Connecticut public policy when trusts are formed during a marriage and funded with marital assets.

The ruling provides useful clarification in an area that frequently arises in high‑asset divorces and estate planning discussions. Because trust structures and family circumstances vary widely, the treatment of trusts in divorce remains highly fact‑specific. Individuals who have questions about how a trust may be viewed in a Connecticut dissolution proceeding should seek advice tailored to their particular situation.

This alert is not intended to provide legal advice or constitute an attorney-client relationship. Consult an attorney for legal advice.
Citation: Netter v. Netter, 235 Conn. App. 774 (2025)

Client Alert: New FinCEN Reporting Rules Are Coming to Real Estate Closings in 2026

Posted on by

What Buyers, Investors, and Real Estate Agents Should Know—Early:

The FinCEN Residential Real Estate Reporting Rule applies to reportable residential transactions closing on or after March 1, 2026.

Beginning in 2026, certain residential real estate transactions will trigger a new federal reporting requirement under anti–money laundering rules issued by the U.S. Treasury’s Financial Crimes Enforcement Network (FinCEN). While real estate agents do not file these reports, understanding when they apply—and what information will be required—can help transactions move smoothly and avoid last‑minute surprises.

What Is the FinCEN Real Estate Report?
The FinCEN real estate report is a federal compliance filing required for certain residential property transfers starting in 2026. It is typically handled by the settlement or closing provider (or a designated party), not by the real estate agent or buyer directly. Although the filing itself can be completed quickly for simple structures, the information gathering can take longer—especially when trusts, LLCs, or layered ownership structures are involved.

When Is a Report Required?
A FinCEN report is generally required when all of the following are true:
– The property is residential;
– The buyer is an entity (such as an LLC, corporation, or partnership) or a trust; and
– There is no traditional bank mortgage. (Cash purchases, private financing, hard money loans, or seller financing are NOT considered traditional.)

What Information Will Buyers Be Asked to Provide?
If a report is required, buyers should expect to receive a secure online form from the settlement provider prior to closing. The information requested commonly includes:
– legal name, address, jurisdiction, and EIN;
– disclosure of ‘beneficial owners’ and those with substantial control (major decision-making authority);
– disclosure of the real people behind any parent or owning entities.

For trust buyers:
– The trust name and date;
– Whether the trust is revocable;
– All trustees;
– Certain trust details, such as controlling individuals;
– Government-issued ID

Buyers may also be asked how funds are being paid (wire or check) and the source account information. In some cases, sellers may be asked to provide basic identifying information as well.

Why Early Planning Matters:
For straightforward purchases, completing the required form may take only minutes. More complex ownership or trust structures can take longer—especially if information has to be tracked down across multiple parties. Providing information promptly helps ensure compliance without delaying the closing.

This alert is not intended to provide legal advice or constitute an attorney-client relationship. Consult an attorney for legal advice.

Client Alert: Invoicing Tenant After Serving a Notice to Quit

Posted on by

Post–Notice to Quit Invoicing and Housing Court Jurisdiction

A Connecticut Appellate Court decision, 914 North Colony, LLC v. 99 West, LLC (Conn. App. July 16, 2024), clarifies an important principle in summary process cases: post–Notice to Quit conduct can “equivocate” the termination of a lease and require dismissal of an eviction, even where the Notice itself is otherwise proper.

The court emphasized that Housing Court jurisdiction depends not only on the language of the Notice to Quit, but also on whether subsequent conduct would cause a reasonable occupant to believe the lease relationship continued.

Key Legal Principles
1. Consistency After a Notice to Quit Is Critical
Courts examine whether post‑notice conduct creates confusion about whether the lease was terminated. Inconsistent language, billing practices, or prolonged negotiations may undermine the Notice to Quit.
2. Use & Occupancy Disclaimers Are Helpful—but Not Dispositive
A Notice to Quit may properly state that any payments accepted after service are for Use & Occupancy only, not rent. However, courts will look beyond the disclaimer to assess the parties’ actual conduct.
3. Lease‑Based Charges May Signal Reinstatement

In 914 North Colony, the eviction was dismissed despite a proper disclaimer because post‑notice invoices:

Referred to amounts due as “rent”;
Billed lease‑based charges (such as taxes and utilities characterized as “additional rent”);
Included late fees; and
Were sent while eviction was delayed for several months.

Taken together, this conduct was found to equivocate the Notice to Quit.

Practical Implications
After service of a Notice to Quit, an occupant is generally considered a tenant at sufferance and owes only:
Use & Occupancy, and
Statutory obligations.

Billing practices that resemble continued lease enforcement—particularly use of the term “rent” or invoicing lease‑derived charges may be cited as evidence that the lease was treated as ongoing.
While contractual damages may still be pursued in a separate action, post‑notice billing during continued occupancy can affect the viability of an eviction case.

Why This Matters
If a court finds that post‑Notice conduct equivocated the termination of the lease, the Housing Court lacks subject‑matter jurisdiction, and the eviction must be dismissed regardless of the underlying merits.
914 North Colony underscores that disclaimers alone are not sufficient; consistency in post‑notice conduct is essential.

Landlords, tenants, and property managers facing post‑Notice to Quit issues should consult counsel to evaluate how billing practices and communications may affect Housing Court jurisdiction. This Client Alert is provided for general informational purposes only and does not constitute legal advice. Application of the law depends on the specific facts and circumstances of each case.

Agent Alert: FinCEN Removes Beneficial Ownership Reporting Requirements for U.S. Companies and U.S. Persons

Posted on by
FinCEN Removes Beneficial Ownership Reporting Requirements for U.S. Companies and U.S. Persons

 

On March 21st, the Financial Crimes Enforcement Network (FinCEN) issued an Interim Final Rule that removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) to FinCEN under the Corporate Transparency Act.

 

Since the Interim Final Rule revises the definition of reporting company to mean only those entities formerly known as foreign reporting companies, FinCEN now exempts entities previously known as domestic reporting companies from BOI reporting requirements.

 

Pursuant to the Interim Final Rule, all entities created in the United States and their beneficial owners will be exempt from the requirement to report beneficial ownership information to FinCEN.

 

Foreign entities that meet the new definition of a reporting company and do not qualify for an exemption from the reporting requirements must report their BOI to FinCEN under new deadlines:

·    Reporting companies registered to do business in the United States before the date of publication of the Interim Final Rule must file BOI reports no later than 30 days from that date.

·    Reporting companies registered to do business in the United States on or after the date of publication of the Interim Final Rule have 30 calendar days to file an initial BOI report after receiving notice that their registration is effective.

 

According to the Interim Final Rule, however, these foreign entities will not be required to report any U.S. persons as beneficial owners, and U.S. persons will not be required to report beneficial ownership information with respect to any such entity for which they are a beneficial owner.

 

This bulletin includes a full text of the announcement issued by FinCEN on March 21, 2025, as well as the text of the Interim Final Rule.

 

 

*Always Remember – Wire Fraud is Rampant*

 

Cyber criminals are hacking email accounts and sending

messages with fake wiring instructions.

These messages are convincing and sophisticated. 

Always independently confirm wiring instructions in person or via a telephone call to a trusted and verified phone number. 

FinCEN Updates: Corporate Transparency Act Reporting Requirements Back in Effect with Extended Reporting Deadline; FinCEN Announces Intention to Revise Reporting Rule

Posted on by

Corporate Transparency Act Reporting Requirements Back in Effect with Extended Reporting Deadline; FinCEN Announces Intention to Revise Reporting Rule

Following the February 18, 2025, decision by the U.S. District Court for the Eastern District of Texas in Smith, et al. v. U.S. Department of the Treasury, et al., 6:24-cv-00336, the Financial Crimes Enforcement Network (FinCEN) has announced that beneficial ownership information (BOI) reporting requirements under the Corporate Transparency Act are back in effect, with a new deadline of March 21, 2025 for most companies.

FinCEN has also announced that it will assess its options to further modify deadlines, while prioritizing reporting for those entities that pose the most significant national security risks. FinCEN intends to initiate a process this year to revise the BOI reporting rule to reduce burden for lower-risk entities, including many U.S. small businesses.

Notice: https://www.fincen.gov/sites/default/files/shared/FinCEN-BOI-Notice-Deadline-Extension-508FINAL.pdf

Conservatorship in Connecticut

Posted on by

This information was prepared by Attorney Karen Elise Robbins.

In Connecticut, the terms conservator and guardian are not interchangeable. A conservator is “a person appointed by the Probate Court to oversee the financial and/or personal affairs of an adult who is determined by the Probate Court to be incapable of managing his or her finances or unable to care for himself or herself. A conservator may also be appointed for a person who voluntarily requests such assistance.”  A guardian, however, is an individual who legally can make decisions for a minor under the age of eighteen. The Probate Court may appoint a guardian for someone over the age of eighteen with intellectual disabilities that were identified before the age of majority.

There are two types of Conservatorships:

  1. A conservator of the person makes health care decisions, determines living arrangements, controls activities of daily living and essentially controls everything except for the finances of the conserved person.
  2. A conservator of the estate takes care of the conserved person’s financial affairs. It is rare to have a conservator of the person without also having a conservator of the estate.

The Parties to a Conservatorship include:

  1. The Petitioner – the person who applies to the Probate Court to act as the conservator for the person they believe requires assistance.
  2. The Respondent – the person who the petitioner wishes to have conserved.

Conservatorships in Connecticut can be Voluntary or Involuntary:

  1. Involuntary conservatorship uses a clear and convincing standard. The Probate Court is very protective of taking away the rights of any individual and will always look for the least restrictive option in order to maintain the Respondent’s independence. The Court will appoint an attorney for the Respondent to protect their best interests throughout the Court proceedings.
  2. Voluntary conservatorship is entered into willingly by the Respondent and can be cancelled by the conserved party at any time by providing 30 days’ notice to the Court. Complicating matters, however, is that people who choose voluntary conservatorship frequently change their minds and often require further Court proceedings if an involuntary conservatorship is necessary. This process incurs additional expense and delay. It follows, that unlike Connecticut, many states do not permit voluntary conservatorships.

Procedures to Obtain Involuntary Conservatorship:

  1. To involuntarily conserve an individual, the Petitioner must file an application for Conservatorship with the appropriate Probate Court. There are specific Probate Forms which must be completed by the Petitioner or their Attorney. The Petitioner must also file a specific medical form which has been completed by a physician who has examined the Respondent within forty-five days prior to the application.
  2. The Petitioner must have a State Marshall serve the Respondent with papers at least ten days before the hearing.
  3. The Court will send a Notice of Hearing to the Spouse or Children of the Respondent if they are not ones requesting the involuntary conservatorship.

Temporary Conservatorship:

In emergent situations, a temporary conservator may be appointed by the Court at the request of someone with an interest in the welfare of the Respondent. In such a case, this Petitioner must have a physician examine the Respondent and file the medical report within three days of the filing of the petition for temporary conservatorship. There are specific timelines that the parties and Court must follow, but typically a hearing will be heard within seven business days. If waiting for a hearing would put the Respondent in “immediate and irreparable” danger, a Petitioner can file for an “ex parte” temporary conservatorship. This alternative appoints the conservator without a hearing, but the Court must hold a hearing on the matter within three business days.  A temporary conservatorship will expire thirty days after it is granted unless the Petitioner takes legal steps to extend it.

Other Options:

With advanced planning, the need for a Court appointed conservator may be avoided all together. It is prudent to meet with an elder law/estate planning attorney to execute a Durable Power of Attorney (to choose who will manage one’s financial affairs in the case of incapacity) and an Appointment of Health Care Proxy and Living Will (to determine who will manage one’s health care decisions and specify wishes regarding potential treatment). One can even designate a specific person as a conservator should one become necessary.  The above documents MUST be completed while one has the mental capacity to do so. If there is questionable or lack of mental capacity an attorney ethically cannot execute these documents, and the involvement of the Probate Court will be needed to request an appointment of conservator. A conservatorship involves the ongoing additional costs of required accountings to the court as well as the need to obtain court approval for many financial and day to day transactions. Advanced planning saves stress and greatly reduces financial costs.

–Karen Elise Robbins, Esq.

CT Department of Banking: Minimum Interest Rates for Security Deposits and Mortgage Escrows

Posted on by

The Connecticut Department of Banking has released new minimum statutory interest rates for mortgage escrows and residential tenant security deposits.  See Conn. Gen. Stat. §§ 49-2a and 47a-21(i), respectively.

The 2024 minimum interest rate for residential tenant security deposits is 0.55%. The minimum interest rate for mortgage escrow accounts is 0.6%.

 

Child Support vs. Extracurricular Activities

Posted on by

Court orders requiring parents to pay for extracurricular activities fall within Connecticut General Statutes Section 46b-56.  These orders are separate from Child Support orders.

Child Support orders do not encompass any and all payments to be made by a noncustodial parent.   Child Support orders do include unreimbursed medical related expenses, and work-related childcare expenses, which will be shared as a percentage of the parties’ net income (accounting for the child support payment).

Connecticut Child Support guidelines neither list nor define specific expenditures that comprise child support, but it is clear that such general categories of basic needs, like food, housing, clothing and transportation are fairly considered a part of child support.

For more discussion, see the Connecticut Appellate Court’s decision known as Marcus vs. Cassara, AC 45592.

Am I really “THAT” Old?!?  And if so, what steps to take once I admit I am no longer 29?

Posted on by

Written By Karen Elise Robbins
August 22, 2022

 

My birthday is in August. It is a great time of year to enjoy the day and conveniently forget how to count. After all, what is the purpose in subtracting the current year from the year I was born to reinforce the fact that I am no longer twenty-nine, or thirty-nine….? Okay, I believe you get the picture.  Can you imagine my shock and dismay when in the mailbox I recently received a welcome envelope from AARP? I double checked and, yes, it was in fact my name on the envelope. I did not sign up; I did quickly recycle the mailer, and then I determined it was a good catalyst for this blog post.

Most parents realize that they need to have a will in order to specify who will raise their children should the worst come to pass. These wills might simply leave everything to the children in some form of trust, and name the desired guardians. Locating the will and admitting it to probate can take time. Connecticut, however, allows for Guardianship Memorandums.  Simply put, these super brief documents when drafted and executed correctly, can be brought to the probate court and the judge can immediately appoint the chosen guardian while the rest of the will slowly meanders through the legal system.

At a minimum, what other documents in addition to a basic will and guardianship memorandum should you have long before you turn……forty-nine for the second time?

  1. Advanced Health Directives which include:
    1. Designation of a Health Care Proxy
    2. HIPAA release
    3. Living Will
  2. Durable Power of Attorney
    1. This important document grants the power to your designated representative to manage your financial affairs, survives your potential incapacity, and stays in force until you choose to revoke it (you can shred it to pieces if you desire) or your death.
  3. Confirmation that any retirement accounts, life insurance policies and the like have listed beneficiaries.

I am happy to answer any questions you have regarding the above mentioned documents. A bit of your time and money will guaranty that you can pretend to be any age you want, while feeling secure that you and your loved ones are protected.

For the record, I have heard that AARP offers some excellent discounts. For the moment, however, I will stick to the savings during Tax Free Week, which for the record starts today, August 21st and continues through next Saturday. Happy Shopping.

-Karen

Karen Elise Robbins is an attorney admitted to practice law in Connecticut. She has completed her L.L.M. degree in Elder Law and Estate Planning from Western New England School of Law. She can be contacted at (860)871-8000 or [email protected].

 

 

Documents needed when your “no-longer-baby” turns 18 and College is around the Corner

Posted on by

Written By Karen Elise Robbins
August 2, 2022

Every year as August approaches and summer is on its downward turn I start thinking about the start of the school year and the inevitable date when my college “kids” head back to campus. Though my sons never wanted help with packing, organizing or the like, the one thing I could insure is that when they leave, I have the correct paperwork to talk with their doctors, counselors and the like once they leave the protective walls of my home. Just as there existed no one guide to raising kids, few colleges list HIPAA releases and health care representative forms on their “To do” lists for students.

It isn’t actually leaving the nest that necessitates the signing of the above important documents, but your child’s 18th birthday. With two of my three already past 18, it still strikes me as incongruous that if one were to go to urgent care or the emergency room at 11:59 pm the night before their  18th birthday I could take charge, sign their forms,  speak with their doctors and make decisions for them if that is what I chose. Should the same emergency occur just a minute later, my child would be on their own and my rights to act on their behalf simply vanish. Watching my middle son’s perplexed attempt to fill out the requisite forms to have his wisdom teeth removed the weekend after high school graduation reinforced the fact that becoming a legal adult did not mean he was instantly ready to handle his medical care on his own. Truth is, in our medical system, no one should be solely left on their own to navigate their care no matter what age.

While, most of my practice is spent with the elderly and older clients, August brings in many younger clients. Those whose parents are “in the know” and smartly want to preserve their ability to advocate and act for their child at home as well as when they are away at school no matter the location.

What You May Need In A Medical Emergency to act on your teen’s behalf:

  1. Health Care Proxy(also referred to as a healthcare agent or medical power of attorney, a healthcare power of attorney, or durable power of attorney for health care)

This authorizes you to make medical decisions and it gives you access to their medical records and the ability to converse with their medical health care providers. By signing a healthcare proxy, your teen is appointing you to act on your behalf in making medical decisions should they so choose.

  1. HIPAA (Health Insurance Portability and Accountability Act)authorization (also called a HIPAA release) A more narrow document that permits the healthcare providers to disclose your  teen’s healthcare information to you or anyone they specify, in person, over the phone or through email, etc.  This document alone will often suffice for you to get information from the health care institution treating your child. In a HIPAA authorization, a young adult can stipulate that they don’t want to disclose information about such things sex, drugs, mental health, or other details that they prefer to keep private. As with the broader healthcare proxy, a HIPAA release can also include a Living Will if your teen so chooses.
  2. Durable Power of Attorney (Durable POA)

This enables a parent or other adult to make financial decisions on the student’s behalf. The POA can provide that power vests in you immediately after signing the document or that it vests only if your child becomes incapacitated. The POA permits the designated representative, among other things, to sign tax returns, access bank accounts, pay bills, make changes to your child’s financial aid package, or figure out tuition problems.

Call me so I can discuss the above documents with you. A bit of your time and a small fee will bring you invaluable peace of mind when your child heads towards their next stage of independence.

Now – on to Bed Bath and Beyond or Amazon to purchase the requisite XL sheets.

 

-Karen

Karen Elise Robbins is an attorney admitted to practice law in Connecticut. She has completed her L.L.M. degree in Elder Law and Estate Planning from Western New England School of Law. She can be contacted at (860)871-8000 or [email protected].