Connecticut General Statutes Title 45A. Probate Courts and Procedure § 45a-177. Periodic rendering of accounts; hearing. Exceptions

(a) All conservators, guardians and trustees of testamentary trusts, unless excused by the will creating the trust, shall render periodic accounts of their trusts signed under penalty of false statement to the Probate Court having jurisdiction for allowance, at least once during each three-year period and more frequently if required by the court or by the will or trust instrument creating the trust. Except as otherwise provided in rules of procedure adopted and promulgated by the judges of the Supreme Court, under section 45a-78, the provisions of a will excusing the trustee from rendering of periodic accounts does not excuse the trustee from the rendering of a final account upon termination of the trust as required by section 45a-481.

(b) If the estate held by any person in any such fiduciary capacity is less than two thousand dollars, or, in the case of a corporate fiduciary under the supervision of the Banking Commissioner or any other fiduciary bonded by a surety company authorized to do business in this state, ten thousand dollars, such fiduciary shall not be required to render such account unless so ordered by the court.