When a Gift Becomes an Advancement
In Arizona, a lifetime gift is only treated as an advancement with written proof. Under A.R.S. § 14-2109, the gift counts against the heir's share only if:
- The giver declared in writing at the time that it was an advancement
- The heir confirmed in writing that it was an advancement
- Either writing states the gift should factor into distribution
Without that written record, the gift is simply a gift. It has no effect on the heir's estate share.
How Advancements Are Valued
A qualifying advancement is valued at the earlier of two dates. The first is when the heir received it. The second is when the giver passed away. This prevents market swings from distorting the math.
If the heir who received the advancement dies first, it does not count against their descendants. The one exception is if the writing says otherwise.
Why Written Proof Matters
The writing rule protects families from disputes. Without it, a generous parent could face claims from other heirs. The rule keeps things clear: no writing, no advancement.