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Start the free role checkKey Arizona Trust Code provisions
Attorney and client
A.R.S. § 12-2234 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Rights of beneficiary's creditor or assignee; exception
A.R.S. § 14-10501 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Spendthrift provision
A.R.S. § 14-10502 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Exceptions to spendthrift provision; definition
A.R.S. § 14-10503 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Discretionary trusts; effect of standard; definition
A.R.S. § 14-10504 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Creditor's claim against settlor
A.R.S. § 14-10505 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Overdue distribution; definition
A.R.S. § 14-10506 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Personal obligations of trustee
A.R.S. § 14-10507 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Duty to administer trust
A.R.S. § 14-10801 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Duty of loyalty
A.R.S. § 14-10802 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Impartiality
A.R.S. § 14-10803 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Prudent administration
A.R.S. § 14-10804 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Costs of administration
A.R.S. § 14-10805 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Trustee's skills
A.R.S. § 14-10806 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Delegation by trustee
A.R.S. § 14-10807 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Powers to direct
A.R.S. § 14-10808 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Control and protection of trust property
A.R.S. § 14-10809 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Record keeping and identification of trust property
A.R.S. § 14-10810 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Enforcement and defense of claims
A.R.S. § 14-10811 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Collecting trust property
A.R.S. § 14-10812 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Duty to inform and report
A.R.S. § 14-10813 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Discretionary powers; tax savings
A.R.S. § 14-10814 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
General powers of trustee
A.R.S. § 14-10815 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Specific powers of trustee
A.R.S. § 14-10816 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Distribution on termination; release of trustee
A.R.S. § 14-10817 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Trustee's special power to appoint to other trust
A.R.S. § 14-10819 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Prudent investor rule
A.R.S. § 14-10901 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Standard of care; portfolio strategy; risk and return objectives
A.R.S. § 14-10902 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Diversification
A.R.S. § 14-10903 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Duties at inception of trusteeship
A.R.S. § 14-10904 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Delegation of investment and management functions; duties; limitations
A.R.S. § 14-10907 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Life insurance on settlor; liability of trustee
A.R.S. § 14-10908 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Total return trusts; definitions
A.R.S. § 14-11014 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Intestate share of surviving spouse
A.R.S. § 14-2102 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Heirs other than surviving spouse; share in estate
A.R.S. § 14-2103 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Homestead allowance
A.R.S. § 14-2402 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Limitations on presentation of claims
A.R.S. § 14-3803 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Nonprobate transferees; liability for creditor claims and statutory allowances
A.R.S. § 14-6102 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Definitions
A.R.S. § 14-7401 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Exemption of life insurance proceeds and cash values from creditors
A.R.S. § 20-1131 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Homestead exemptions; persons entitled to hold homesteads; annual adjustment
A.R.S. § 33-1101 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Money benefits or proceeds; exception
A.R.S. § 33-1126 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Transfers fraudulent as to present and future creditors
A.R.S. § 44-1004 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Transfers fraudulent as to present creditors
A.R.S. § 44-1005 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Extinguishment of claim for relief
A.R.S. § 44-1009 ↗Clear, simple explanation; the verbatim statute text is not yet attested in our library. See the official statute via the link above.
Arizona trustee deadlines: what the statutes provide
Reviewed against the Arizona Statutes on 2026-10-12. General information, not legal advice; the official text controls.
| When | Timing | What the statute provides | To whom | Statute |
|---|---|---|---|---|
| You learn that you are named trustee | Within a reasonable time after knowing of the designation; a designated trustee who does not accept within a reasonable time is deemed to have rejected. No day-count. | Accept by substantially complying with a method of acceptance the trust instrument provides or — where it provides none, or its method is not expressly exclusive — by accepting delivery of the trust property, exercising powers or performing duties as trustee, or otherwise indicating acceptance. Without accepting, a designee may act to preserve the property if a rejection is sent within a reasonable time afterward, and may inspect or investigate it. | — | A.R.S. § 14-10701 ↗ |
| You accept | At once and throughout; no day-count. | Administer the trust in good faith, in accordance with its terms and purposes and the interests of the beneficiaries, and in accordance with the Arizona Trust Code. | — | A.R.S. § 14-10801 ↗ |
| You accept | At once and throughout; no day-count. | Take reasonable steps to take control of and protect the trust property; take reasonable steps to compel a former trustee or other person to deliver trust property, and to redress a breach of trust you know a former trustee committed (A.R.S. § 14-10812). | — | A.R.S. § 14-10809 ↗ |
| You accept | Throughout; no day-count. | Keep adequate records of the administration, keep trust property separate from your own, and cause the trust property to be designated so that the trust's interest, to the extent feasible, appears in records kept by someone other than a trustee or beneficiary. | — | A.R.S. § 14-10810 ↗ |
| You accept, or receive trust assets | Within a reasonable time after accepting the trusteeship or receiving the assets; no day-count. | Review the trust assets and make and implement decisions on their retention and disposition, to bring the portfolio into compliance with the trust's purposes, terms, distribution requirements and other circumstances and with the prudent investor rule. | — | A.R.S. § 14-10904 ↗ |
| You accept the trusteeship | Within 60 days after you accept. | Notify the qualified beneficiaries of the acceptance and of the trustee's name, address and telephone number. The notice applies to a trustee who accepts on or after January 1, 2009 (A.R.S. § 14-10813(E)); for this notice a person entitled only to specific distributions already made is still notified (§ 14-10813(F)). | The qualified beneficiaries (A.R.S. § 14-10103(14)), by a method reasonably suitable and likely to result in receipt (A.R.S. § 14-10109) | A.R.S. § 14-10813(B)(2) ↗ |
| You acquire knowledge that the trust is irrevocable — created irrevocable, or a formerly revocable trust become irrevocable by the settlor's death or otherwise | Within 60 days after the date you acquire that knowledge — counted from the knowledge, not from the death. | Notify the qualified beneficiaries of the trust's existence, of the identity of the settlor or settlors, of the trustee's name, address and telephone number, of the right to request a copy of the relevant portions of the trust instrument and of the right to a trustee's report. The notice applies to an irrevocable trust created, or a revocable trust that became irrevocable, on or after January 1, 2009 (A.R.S. § 14-10813(E)); while a trust is revocable, the trustee's duties are owed exclusively to the settlor (§ 14-10603). | The qualified beneficiaries (A.R.S. § 14-10103(14)) | A.R.S. § 14-10813(B)(3) ↗ |
| A beneficiary asks | Promptly; no day-count. | On a beneficiary's request, furnish a copy of the portions of the trust instrument that are necessary to describe the beneficiary's interest; respond to a beneficiary's request for information related to the administration, unless you determine that is unreasonable under the circumstances; and, unless the instrument provides otherwise, keep the qualified beneficiaries reasonably informed of the administration and the material facts they need to protect their interests. | The requesting beneficiary | A.R.S. § 14-10813(A), (B)(1) ↗ |
| You intend to change the method or rate of your compensation | At least 30 days in advance of the change. | Notify the qualified beneficiaries of any change in the method or rate of the trustee's compensation. Where the terms do not specify it, a trustee is entitled to compensation that is reasonable under the circumstances; the court may allow more or less than a specified amount in the circumstances the statute states (A.R.S. § 14-10708). | The qualified beneficiaries (A.R.S. § 14-10103(14)) | A.R.S. § 14-10813(B)(4) ↗ |
| Each year of the administration | At least annually; the statute states no due date within the year. | Send a report of the trust property, liabilities, receipts and disbursements, including the source and amount of the trustee's compensation, a listing of the trust assets and, if feasible, their respective market values. | The distributees or permissible distributees of trust income or principal, and other beneficiaries who request it (A.R.S. § 14-10813(C)) | A.R.S. § 14-10813(C) ↗ |
| The trust terminates | At the termination; no day-count. | Send the same report at the termination of the trust. | The distributees or permissible distributees, and other beneficiaries who request it (A.R.S. § 14-10813(C)) | A.R.S. § 14-10813(C) ↗ |
| A vacancy in the trusteeship, with no cotrustee remaining in office | On the vacancy; no day-count. | The former trustee sends the report to the qualified beneficiaries; a personal representative, conservator or guardian may send it on behalf of a deceased or incapacitated trustee. | The qualified beneficiaries (A.R.S. § 14-10103(14)) | A.R.S. § 14-10813(C) ↗ |
| A beneficiary waives the report | Any time; the waiver may be withdrawn for future reports. | A beneficiary may waive the right to a trustee's report or other information otherwise required under the section, and may withdraw a waiver previously given with respect to future reports and information. | — | A.R.S. § 14-10813(D) ↗ |
| The trust is still revocable | While the trust is revocable; no day-count. | While a trust is revocable by the settlor, the rights of the beneficiaries are subject to the settlor's control and the duties of the trustee are owed exclusively to the settlor; the holder of a power of withdrawal has a settlor's rights to the extent of the property subject to the power. | — | A.R.S. § 14-10603 ↗ |
| Cotrustees cannot agree | No day-count. | Cotrustees who are unable to reach a unanimous decision may act by majority; each participates unless unavailable or a function was properly delegated; a dissenting trustee who joined at the majority's direction after noting the dissent is not liable unless the action is a material breach. | — | A.R.S. § 14-10703 ↗ |
| You decide to resign | At least 30 days' notice, unless the trust instrument provides otherwise; or with the court's approval. | Give notice of the resignation; resignation does not discharge the trustee's liability for acts or omissions while serving. A trustee who has resigned or been removed proceeds expeditiously to deliver the trust property to the cotrustee, successor or person entitled to it (A.R.S. § 14-10707). | The qualified beneficiaries, the settlor if living and all cotrustees | A.R.S. § 14-10705 ↗ |
| You propose to transfer the trust's principal place of administration | Notice at least 60 days before initiating the transfer; the objection date in the notice at least 60 days after the notice. | Notify the qualified beneficiaries of the new jurisdiction, the new address and telephone number, the reasons, the anticipated date and the objection date; the authority to transfer ends if a qualified beneficiary sends a reasonably founded written objection by the date named. | The qualified beneficiaries (A.R.S. § 14-10103(14)) | A.R.S. § 14-10108(D), (E) ↗ |
| Interested persons agree on a matter | No day-count; any interested person may ask the court to approve the agreement before or after. | Interested persons may enter into a binding nonjudicial settlement agreement on any matter involving the trust — the interpretation of its terms, the approval of a report, a direction to a trustee, the resignation, appointment or compensation of a trustee, the transfer of the place of administration, a trustee's liability — valid to the extent it does not violate a material purpose and contains terms the court could approve. | — | A.R.S. § 14-10111 ↗ |
| The trust's property is worth less than $100,000 in total, or is uneconomic to administer | After notice to the qualified beneficiaries; no day-count. | A trustee other than an interested trustee may terminate the trust on concluding that the value of the trust property is insufficient to justify the cost of administration, distributing consistently with the trust's purposes; the court may modify or terminate such a trust or replace the trustee. | The qualified beneficiaries (A.R.S. § 14-10103(14)) | A.R.S. § 14-10414 ↗ |
| You propose to combine trusts or divide a trust | After notice to the qualified beneficiaries, unless the instrument provides that notice is not required; no day-count. | Combine two or more trusts into one or divide a trust into separate trusts, if the result does not impair any beneficiary's rights or adversely affect the achievement of the trust's purposes. | The qualified beneficiaries (A.R.S. § 14-10103(14)) | A.R.S. § 14-10417 ↗ |
| A trustee sends written notice of a conversion to or from a total return unitrust, with the written policy and a copy of the section | 30 days after receipt of the notice to object by a written instrument delivered to the trustee — counted from receipt, not from sending. | A trustee other than an interested trustee may convert, reconvert or change the unitrust percentage without court approval where no recipient objects within the 30 days and at least one recipient is legally competent; the percentage is between three and five per cent of the trust's fair market value. | The settlor if living, all qualified beneficiaries, and every adviser or trust protector | A.R.S. § 14-11014 ↗ |
| You consider appointing trust property to another trust | No statutory period or notice; the trustee may ask the court to approve the exercise before or after. | A trustee with discretion to make distributions may, without prior court approval, appoint part or all of the trust property to the trustee of another trust in favor of the beneficiaries, within the conditions the statute lists — no reduction of a fixed nondiscretionary income payment, no alteration of a nondiscretionary annuity or unitrust payment, no wider standard where the appointing trustee is a possible beneficiary, no adverse tax effect. | — | A.R.S. § 14-10819 ↗ |
| The settlor of a trust that was revocable at the death dies; you send a person a copy of the trust instrument with the notice the statute describes | The earlier of 1 year after the settlor's death and 4 months after the trustee sent the person the copy and the notice — four calendar months, not a day-count. | A person may commence a judicial proceeding to contest the validity of the trust within that period. The notice that starts the four months informs the person of the trust's existence, of the trustee's name and address and of the time allowed for commencing a proceeding, and goes with a copy of the trust instrument. | — | A.R.S. § 14-10604(A) ↗ |
| The settlor of a trust that was revocable at the death dies | Distribution may proceed at once; the protection falls where the trustee has actual knowledge of a pending contest, or a potential contestant's written notice is followed by a proceeding commenced within 60 days after the contestant sent it. | The trustee may proceed to distribute the trust property in accordance with the terms of the trust and is not subject to liability for doing so unless one of the two conditions applies; a beneficiary of a trust determined invalid must return a distribution unless a bona fide purchaser for value without notice (A.R.S. § 14-10604(C)). | — | A.R.S. § 14-10604(B) ↗ |
| You send the beneficiaries a proposal for distribution at a termination or partial termination | 30 days after the proposal was sent to object — only where the proposal informed the beneficiary of the right to object and of the time allowed. | A beneficiary's right to object to the proposed distribution terminates if the beneficiary does not notify the trustee of an objection within the 30 days. | The beneficiaries | A.R.S. § 14-10817(A) ↗ |
| An event terminates or partially terminates the trust | Within a reasonable time; no day-count. | Distribute the trust property to the persons entitled to it, subject to the right to retain a reasonable reserve for the payment of debts, expenses and taxes; a beneficiary's release of the trustee is invalid to the extent it was induced by improper conduct or given without knowledge of the beneficiary's rights or the material facts (A.R.S. § 14-10817(C)). | — | A.R.S. § 14-10817(B) ↗ |
| The settlor dies, and you choose to give notice to creditors | Optional. Claims are barred 4 months after the first publication; for a creditor given written notice, the later of that and 60 days after the mailing or delivery. | After the settlor's death the trustee of a nontestamentary trust may notify known creditors and may publish notice to creditors as a personal representative would (A.R.S. § 14-3801) — publication once a week for three successive weeks; a claim that arose before the death and is not presented within the notice's time is barred against the trust estate, the trustee and the beneficiaries; the trustee is not liable for giving or failing to give the notice. | Known creditors by mail or delivery; all creditors by publication in a newspaper of general circulation in the county | A.R.S. § 14-6103 ↗ |
| The settlor dies and the probate estate is insufficient for its claims and allowances | A proceeding within 2 years after the death (60 days after a late final allowance of a claim), after a written demand to the personal representative. | The trustee of a trust that was revocable by the decedent is liable to the probate estate for allowed claims and the statutory allowances to the extent the probate estate is insufficient, up to the value received; unless the personal representative has given written notice that the estate is insufficient, a trustee is released on assets distributed to the beneficiaries, who become liable to the extent received (A.R.S. § 14-6102(H)). | — | A.R.S. § 14-6102(F), (G) ↗ |
| The settlor of a trust that was revocable at the death dies | No day-count of the trustee's own; the estate's claims periods and the two-year nonprobate-transferee period govern. | The property of the trust is subject to the settlor's creditors' claims, the costs of administering the settlor's estate, the funeral expenses and the statutory allowances to a surviving spouse and children to the extent the probate estate is inadequate, subject to the settlor's right to direct the source of payment and to exemptions; each settlor's contribution and the community-property laws are preserved. | — | A.R.S. § 14-10505(A)(3) ↗ |
| You send a beneficiary a report that adequately discloses a potential claim for breach of trust and states the time allowed for commencing a proceeding | 1 year after the date the report was sent. | A beneficiary may not commence a proceeding against the trustee for breach of trust more than one year after being sent such a report; a report adequately discloses a potential claim if it provides sufficient information so that the beneficiary knows of it or should have inquired into its existence. Whether a report did so is a question the statute leaves to the reader. | — | A.R.S. § 14-11005(A), (B) ↗ |
| The trustee is removed, resigns or dies; the beneficiary's interest ends; or the trust ends | 2 years after the first of those events, where the one-year rule does not apply. | A judicial proceeding by a beneficiary against a trustee for breach of trust must be commenced within the two years. | — | A.R.S. § 14-11005(C) ↗ |
| A transfer is made or an obligation incurred | 4 years after the transfer or, for a transfer with actual intent, 1 year after its fraudulent nature was or could have been discovered, if later. | A creditor's claim for relief for a fraudulent transfer or obligation — one made with actual intent to hinder, delay or defraud, or without a reasonably equivalent value while insolvent (A.R.S. § 44-1004, § 44-1005) — is extinguished unless brought within the period. | — | A.R.S. § 44-1009 ↗ |
| Real property is conveyed to or by you as trustee; you learn of a change in beneficiary | On the conveyance; a notice of a change in beneficiary within 30 days after you receive actual knowledge of it. | A deed in which the grantee is or acts as a trustee, and a deed by a grantor who holds title as a trustee, discloses the names and addresses of the beneficiaries and identifies the trust, or refers to a recorded instrument that does; a conveyance without the disclosures is voidable by the other party within two years of recording, but a title or lien acquired for value is not impaired. | — | A.R.S. § 33-404 ↗ |
| A charitable trust is created, or you accept its trusteeship, or a listed change is proposed | Within 60 days of the creation; within 60 days of the acceptance; at least 30 days before a change of the principal place of administration to another state, a dissolution, a change of charitable purpose, court proceedings or a change in the trustee's compensation. | For a charitable trust created on or after January 1, 2009 and administered in Arizona, the trustee furnishes the attorney general the portions of the instrument that describe the charitable purpose, notifies the attorney general of the acceptance and the trustee's contact details, and gives the advance notices the subsection lists. | The attorney general | A.R.S. § 14-10110(B) ↗ |
| The testator dies and an interested person asks for the will | With reasonable promptness after the request. | A person having custody of the will delivers it to a person able to secure its probate or, if none is known, to an appropriate court; a person who wilfully fails to deliver it is liable for damages and, after a court order, subject to contempt. | — | A.R.S. § 14-2516 ↗Related estate |
| A personal representative is appointed | Within 90 days after the appointment. | The personal representative prepares an inventory of the property the decedent owned at death, listing each item with reasonable detail, its fair market value at the date of death, its nature as community or separate property and any encumbrance, and files it or delivers copies to the heirs or devisees and to interested persons who ask. | — | A.R.S. § 14-3706 ↗Related estate |
| A personal representative is appointed | Publication once a week for 3 successive weeks at the time of appointment; claims within 4 months after the first publication, or for a creditor given written notice 60 days after the mailing or delivery if later. | The personal representative publishes a notice to creditors announcing the appointment and the representative's address, and gives written notice by mail or other delivery to all known creditors; the representative is not liable for giving or failing to give notice. | Known creditors by mail; all creditors by publication | A.R.S. § 14-3801 ↗Related estate |
| The decedent dies | Claims that arose before the death: the earlier of 2 years after the death plus the time remaining in a notice period that had begun, and the notice periods themselves; claims arising after the death: 4 months after they arise or performance is due, or the two-year period if later. | Claims not presented in time are barred against the estate, the personal representative and the heirs and devisees — not a flat two years; a claim barred by the nonclaim statute of the decedent's domicile is barred in Arizona; liens, insured liability and the representative's and professionals' compensation are unaffected. | — | A.R.S. § 14-3803 ↗Related estate |
| The decedent dies leaving a surviving spouse or minor or dependent children | Claimed from the estate; no statutory day-count. | The surviving spouse is entitled to a homestead allowance of $18,000 — divided among the minor and dependent children where there is no spouse — exempt from and prior to all claims except expenses of administration, and chargeable against what passes to the spouse or child unless the will or governing instrument provides otherwise. | — | A.R.S. § 14-2402 ↗Related estate |
| The decedent dies with wages owed | On the surviving spouse's affidavit; no waiting period. | An employer pays the surviving spouse the wages, salary or other compensation owed, not exceeding $5,000, on an affidavit that no application or petition for a personal representative is pending or granted, or the representative has been discharged or a year has passed since a closing statement. | — | A.R.S. § 14-3971(A) ↗Related estate |
| The decedent dies with personal property not exceeding $200,000, net of liens, and no personal representative is appointed | 30 days after the death. | A person owing a debt or holding personal property of the decedent delivers it to a successor who presents an affidavit stating the thirty days, the absence of an appointment, the value limit, the successor's entitlement and that the funeral and last-illness expenses have been paid; a transfer agent and the motor vehicle division transfer ownership on the same affidavit. | — | A.R.S. § 14-3971(B) ↗Related estate |
| The decedent dies with Arizona real property not exceeding $300,000 by the assessment rolls' full cash value, net of liens, and no personal representative is appointed | Not sooner than 6 months after the death. | The successors file in the superior court an affidavit describing the property and the decedent's interest, with a certified death certificate, stating that the funeral, last-illness and unsecured debts are paid, how the signers are entitled, that no one else has a right to the interest and that no federal estate tax is due; the registrar issues a certified copy for recording with the county recorder. | — | A.R.S. § 14-3971(E), (F) ↗Related estate |
| The decedent dies without a will as to some or all property | No day-count; the shares the statutes set. | The surviving spouse takes the whole intestate estate where every surviving issue is also the spouse's or there is none, and one-half of the separate property where a surviving issue is not the spouse's; the rest passes to the descendants by representation, then to the parents, the parents' descendants and the grandparents' lines, divided per capita at each generation. | — | A.R.S. § 14-2102, § 14-2103, § 14-2106 ↗Related estate |
| The trust's tax year ends | The 15th day of the fourth month after year-end, with the filing extension; a trust with Arizona taxable income, or gross income of $5,000 or more, files. | File the Arizona fiduciary income tax return with the Department of Revenue, with the federal Form 1041. Arizona imposes no estate, inheritance or gift tax for a death after 2004. | — | Arizona Form 141AZ ↗ |
| The trust becomes irrevocable | Before the trust receives income or files under its own number. | Obtain the trust's employer identification number; a revocable trust used the settlor's Social Security number, and that stops at death. | — | IRS Form SS-4 ↗Federal |
| The decedent dies | Nine months after death; a six-month extension is available. | File the federal estate tax return when the gross estate exceeds the filing threshold, or to elect portability for a surviving spouse. | — | IRS Form 706 ↗Federal |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗Federal |
Frequently asked questions
- What are an Arizona trustee's main duties?
- Generally, an Arizona trustee administers the trust in good faith, in accordance with its terms and purposes and the interests of the beneficiaries (A.R.S. § 14-10801); administers it solely in the beneficiaries' interests and avoids transactions affected by a conflict of interest (§ 14-10802); acts impartially where there are two or more beneficiaries (§ 14-10803); administers prudently, with reasonable costs (§ 14-10804, § 14-10805); takes control of and protects the property (§ 14-10809); keeps records and keeps trust property separate (§ 14-10810); and keeps the qualified beneficiaries informed and reports to them (§ 14-10813).
- Does an Arizona trustee have to notify the beneficiaries?
- Arizona's statute provides two notices to the qualified beneficiaries — within sixty days after accepting a trusteeship, of the acceptance and the trustee's name, address and telephone number (A.R.S. § 14-10813(B)(2)), and within sixty days after the trustee acquires knowledge that the trust is irrevocable, of its existence, the settlor's identity, the trustee's contact details and the rights to request the relevant portions of the instrument and to a report (§ 14-10813(B)(3)) — for a trustee who accepted, or a trust created or made irrevocable, on or after January 1, 2009 (§ 14-10813(E)).
- When should an Arizona trustee involve an attorney?
- No statute requires one for a trust administration, and a trustee may engage agents and be reimbursed for expenses properly incurred (A.R.S. § 14-10807, § 14-10709). Many trustees consult a licensed Arizona attorney of their choosing before a transaction with a related party (§ 14-10802), a distribution after the settlor's death (§ 14-10604), a creditor's claim (§ 14-6103) or a report that is meant to start the one-year period (§ 14-11005).
General information about Arizona law, not legal advice.