Every receiver upon an estate which has been in process of settlement more than four months (except receivers of state banks and trust companies) shall during the first week of April and October of each year sign, swear to and file with the court a full and detailed account of the condition and prospects of the estate as of the close of the next preceding month, including therein a statement of realization and liquidation. The receiver shall furnish supplemental schedules and information if required by the court. The receiver shall cause a motion for the approval of the report to be placed on the short calendar.
Section 21-14.Semiannual Accounts
Current through August 12, 2025 (2026 Practice Book edition) · Last verified July 9, 2026
In one sentenceOnce an estate has been in receivership more than four months, the receiver (except for state bank and trust company receivers) must file a sworn, detailed account of the estate's condition and prospects during the first week of April and October each year.
Full Text of Section 21-14
Amendment History
(P.B. 1978-1997, Sec. 499.) (Amended June 25, 2001, to take effect Jan. 1, 2002.)
Plain-English Summary
This rule applies to any receiver of an estate that has been in the process of settlement for more than four months, except receivers of state banks and trust companies. During the first week of April and October each year, the receiver must sign, swear to, and file with the court a full and detailed account of the condition and prospects of the estate as of the close of the preceding month, including a statement of realization and liquidation. The receiver must also furnish supplemental schedules and information if the court requires them, and must have a motion for approval of the report placed on the short calendar.
Frequently Asked Questions
When must a receiver file the semiannual account?
During the first week of April and October each year, once the estate has been in settlement for more than four months.
What must the semiannual account cover?
A full and detailed, sworn account of the estate’s condition and prospects as of the close of the preceding month, including a statement of realization and liquidation.
Does this filing requirement apply to receivers of banks?
No. It excludes receivers of state banks and trust companies from this semiannual accounting requirement.
What must the receiver do to get the account approved?
The receiver must place a motion for approval of the report on the short calendar, and must furnish any supplemental schedules or information the court requires.
Source & verification. The section text is reproduced verbatim from the
official Connecticut Practice Book (Conn. Practice Book § 21-14). Prescribed by the Judges of the Superior Court of Connecticut (Conn. Gen. Stat. Section 51-14). The plain-English summary is original and written by us. Last verified July 9, 2026. ·
Official source
Also known as: semiannual account receivership CTdetailed account estate condition receiversworn account realization liquidationreceiver account first week April October