Conn. Gen. Stat. § 3-61b: Property held pursuant to a funeral service contract presumed abandoned, when.

(a) Any property held pursuant to a funeral service contract that is in effect on or after July 1, 2025, for the purposes of this part, shall be considered payable or distributable on the earliest of: (1) When the holder has received affirmative notification of the death of a beneficiary associated with a funeral services contract for which the holder is maintaining an escrow account; (2) the date the beneficiary would have attained the age of one hundred ten years; or (3) seventy-five years after the funeral service contract was executed.

(b) Any property held pursuant to a funeral service contract shall be presumed abandoned unless the beneficiary or purchaser has indicated an interest in such property not later than one year after such property becomes payable or distributable pursuant to subsection (a) of this section. If the annual statements that are required to be sent under section 42-202 were returned as undeliverable during the preceding year, the holder shall, for purposes of providing notice to the owner pursuant to section 3-65a, make reasonable efforts to determine a current and proper mailing address for the owner.

(c) Not later than March first of each year, the holder shall obtain from the funeral service establishment a list of all properties held by such holder pursuant to a funeral service contract (1) that was entered into seventy-five years or more ago, (2) for which the funeral service establishment has received affirmative notification of the death of the beneficiary, or (3) for which the beneficiary has reached the age of one hundred ten years.

(d) For purposes of this part, the escrow agent, insurance company or any other person holding or maintaining such property shall be deemed the holder, and the purchaser of such property shall be deemed the owner.