Get a tailored starting point in a few minutes.
Start the free role check- 1
Confirm your role
Read the Trust instrument to confirm you are in fact the acting Trustee, what powers you have, and what the Trust directs. Note any amendments or restatements.
- 2
Secure the documents
Locate the original Trust and any amendments, and gather related documents (deeds, account statements, and — where applicable — a death certificate).
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Identify and safeguard assets
Make an inventory of what the Trust owns and take reasonable steps to protect it. Do not commingle Trust assets with your own.
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Identify the beneficiaries
Determine who the qualified beneficiaries are — on the date in question, each distributee or permissible distributee of trust income or principal, and each person who would be one if the current interests or the Trust ended that day (A.R.S. § 14-10103). You'll owe them the notices and, generally, the trustee's reports.
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Handle required notices
Arizona law provides for two notices to the qualified beneficiaries within sixty days — one after you learn the Trust is irrevocable, one after you accept the trusteeship (A.R.S. § 14-10813). Get the sequence and timing right.
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Don't rush distributions
Understand the Trust terms and your obligations before paying anyone. Premature or incorrect distributions are a common source of Trustee liability.
The short answer · 10 min read
Named trustee of an Arizona trust? Read the instrument, then decide whether to accept (A.R.S. § 14-10701). Two sixty-day clocks follow — from your acceptance and from the day you learn the trust is irrevocable (§ 14-10813(B)) — and the record you keep from day one is the basis of every report (§ 14-10810).
Last reviewed against the Arizona Statutes and updated on 2026-10-12.
Before you act: read, then decide
Being named is not the same as serving. A designated trustee accepts by the method the instrument provides or, where none is exclusive, by accepting delivery of the property, exercising powers or performing duties as trustee; a designee who does not accept within a reasonable time after knowing of the designation is deemed to have rejected, and may act to preserve the property and inspect it without accepting, if a rejection follows within a reasonable time (A.R.S. § 14-10701). Read the whole instrument first: the trustee provisions, any cotrustee, any power to direct or trust protector (§ 14-10808, § 14-10818), and the distribution terms.
The two beginnings, and what each asks of you
Your acceptance starts sixty days for the notice of acceptance — the acceptance and your name, address and telephone number — to the qualified beneficiaries (A.R.S. § 14-10813(B)(2)). The day you acquire knowledge that the trust is irrevocable starts sixty days for the notice of its existence, the settlor's identity, your contact details, the right to request the relevant portions of the instrument and the right to a report (§ 14-10813(B)(3)). Both apply to a trustee who accepts, or a trust made irrevocable, on or after January 1, 2009 (§ 14-10813(E)); while a trust is revocable, the duties are owed to the settlor alone (§ 14-10603).
The documents to find in the first week
The trust instrument and every amendment; the death certificate; any will — delivered on request to a person able to secure its probate or to the court (A.R.S. § 14-2516); deeds, with the trustee's deed disclosing the beneficiaries and identifying the trust (§ 33-404) and any beneficiary deed recorded before the death (§ 33-405); account statements, insurance policies and retirement plan designations; and the settlor's recent tax returns. Whether an estate must be opened depends on what the decedent owned outside the trust: personal property up to $200,000 and Arizona real property up to $300,000 pass on the small estate affidavits (§ 14-3971).
Assets by how they are titled
A trust governs what is titled to it. List each asset by its title — the trust, the decedent alone, joint with survivorship, or a beneficiary designation — and, where the settlor was married, by whether it was community property, acquired during the marriage other than by gift, devise or descent (A.R.S. § 25-211), or separate; a trustee dividing community property may consider community property held outside the trust so that the division comes out by equal value (§ 14-10816). Keep trust property separate from your own and designated so that the trust's interest appears in a third party's records (§ 14-10810), and review the assets within a reasonable time after accepting (§ 14-10904).
The beneficiaries, and what they are owed
The qualified beneficiaries are, on the date of determination, the distributees and permissible distributees of trust income or principal and those who would be if the current interests or the trust ended that day (A.R.S. § 14-10103(14)); a designated charitable organization and the enforcer of an animal or purpose trust have the same rights (§ 14-10110). They receive the two sixty-day notices; on request, any beneficiary receives the portions of the instrument that describe that beneficiary's interest (§ 14-10813(B)(1)); and the distributees and those who ask receive the trustee's report at least annually (§ 14-10813(C)). Who is in the group under a particular instrument is the instrument's question.
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 |
The estate, the creditors, and the reserve
The trustee's notice to creditors is optional — the trustee may notify known creditors and may publish as a personal representative would, with claims due four months after the first publication or sixty days after a mailed notice if later (A.R.S. § 14-6103, § 14-3801). Whether or not notice is given, a trust that was revocable at the death answers for the estate's claims, costs, funeral expenses and allowances where the probate estate is inadequate (§ 14-10505(A)(3)), enforced within two years after the death after a written demand to the personal representative (§ 14-6102). A reasonable reserve for debts, expenses and taxes is retained at distribution (§ 14-10817(B)).
Money, taxes, and the record from day one
Keep adequate records of the administration (A.R.S. § 14-10810): every receipt and disbursement, every notice sent and to whom, every request and response. Compensation is what the terms specify or, if silent, reasonable under the circumstances (§ 14-10708), and the source and amount appears in each report (§ 14-10813(C)). The trust obtains its own taxpayer identification number after the death, files the federal Form 1041 and Arizona's Form 141AZ, and owes no Arizona estate, inheritance or gift tax.
The checklist, printable
In the order most Arizona administrations run:
- Read the instrument and amendments; decide whether to accept (A.R.S. § 14-10701).
- Record the date you accepted and the date you learned the trust is irrevocable.
- Secure the property; keep it separate and recorded (§ 14-10809, § 14-10810).
- List the assets by title and by community or separate character (§ 25-211).
- List the beneficiaries; mark the qualified beneficiaries under the instrument (§ 14-10103(14)).
- Within 60 days of each beginning, the notices (§ 14-10813(B)(2), (3)).
- Decide on the optional creditor notice; record any estate opened (§ 14-6103, § 14-3801).
- Obtain the trust's tax number; calendar the federal Form 1041 and Form 141AZ.
- Review the assets within a reasonable time (§ 14-10904).
- Send the report at least annually and at termination (§ 14-10813(C)).
What to avoid in the first months
Distributing before the claims position is known (A.R.S. § 14-10505, § 14-10604); paying yourself without a basis in the terms or a record of reasonableness (§ 14-10708); a transaction with yourself or your family without the terms' authority, the court's approval or the beneficiaries' consent (§ 14-10802); and mixing trust money with your own (§ 14-10810).
When a licensed Arizona attorney is the right next call
TrusteeClear organizes the checklist and explains each step; it does not decide who is a qualified beneficiary, whether property is community or separate, or whether a claim is barred, and it completes no Arizona document. A licensed Arizona attorney of your choosing can advise on those questions and prepare the notices.
General information about Arizona law, not legal advice, and no attorney-client relationship is created by using this page.
Frequently asked questions
- Do I have to accept if I was named trustee of an Arizona trust?
- No. A designated trustee who has not accepted may reject, and one who does not accept within a reasonable time after knowing of the designation is deemed to have rejected (A.R.S. § 14-10701(B)).
- What is the first deadline for a new Arizona trustee?
- Sixty days from the acceptance for the notice of acceptance, and sixty days from the day the trustee learns the trust is irrevocable for the notice of its existence and the beneficiaries' rights (A.R.S. § 14-10813(B)(2), (3)).
- Does a new Arizona trustee need a court order?
- Not for a living trust: a trust is not subject to continuing judicial supervision unless the court orders it (A.R.S. § 14-10201), and a certification of trust shows institutions who the trustee is (§ 14-11013).
- How does community property affect an Arizona trust?
- Property either spouse acquired during the marriage, other than by gift, devise or descent, is community property (A.R.S. § 25-211); the surviving spouse's half is the spouse's own, and a trustee divides community property in and out of the trust by equal value (§ 14-10816). Whether an asset is community or separate is a fact the trustee records.
General information about Arizona law, not legal advice.