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A.R.S. § 14-2902

When a Nonvested Property Interest or Power of Appointment Is Created

Verified April 4, 2026 • 57th Legislature, 1st Regular Session

This statute determines the starting point for measuring whether a property interest or power of appointment complies with Arizona's rule against perpetuities. The clock generally starts at creation under standard property law principles, but Arizona recognizes important exceptions for revocable powers and contributions to existing trusts.

Title 14, INTESTATE SUCCESSION AND WILLS

azleg.gov

Why the Creation Date Matters

Arizona's rule against perpetuities sets a maximum time period for a property interest to vest. But measuring that period requires a starting point. This statute establishes when the clock begins to run, and the answer is not always obvious.

Except as provided in subsections B and C of this section and section 14-2905, subsection C, the time of creation of a nonvested property interest or a power of appointment is determined under general principles of property law.

A.R.S. § 14-2902(A)

Under general property law principles, the creation date is typically the date the trust instrument is signed or the date a will takes effect (at the testator's death). This straightforward rule works for most estate plans.

Exceptions That Shift the Starting Point

Two important exceptions can delay when the clock starts. First, if a single person holds the power to become the outright owner of the property, the interest is not considered "created" until that power ends. This means a revocable trust does not start the perpetuities clock while the trustor can still revoke it.

If there is a person who alone can exercise a power created by a governing instrument to become the unqualified beneficial owner of a nonvested property interest or a property interest subject to a power of appointment described in section 14-2901, subsection B or C, the nonvested property interest or power of appointment is created when that person's power to become the unqualified beneficial owner terminates.

A.R.S. § 14-2902(B)

Second, when assets are added to an existing trust, the interest in those new assets is treated as created at the same time as the original contribution. This prevents someone from resetting the clock by making additional transfers to the same trust.

A. Except as provided in subsections B and C of this section and section 14-2905, subsection C, the time of creation of a nonvested property interest or a power of appointment is determined under general principles of property law. B. If there is a person who alone can exercise a power created by a governing instrument to become the unqualified beneficial owner of a nonvested property interest or a property interest subject to a power of appointment described in section 14-2901, subsection B or C, the nonvested property interest or power of appointment is created when that person's power to become the unqualified beneficial owner terminates. A joint power with respect to community property or to marital property held by a married couple is a power exercisable by one person alone. C. A nonvested property interest or a power of appointment arising from a transfer of property to a previously funded trust or any other existing property arrangement is created when the nonvested property interest or power of appointment in the original contribution was created.
View on azleg.gov

This page provides general legal information about Arizona statutes and is not legal advice. For guidance on how this law applies to your situation, speak with a qualified attorney.

Related Questions

Can I change or cancel my Living Trust after it is created?

Yes. A Revocable Living Trust can be amended or revoked at any time as long as you are mentally competent. Once you become incapacitated, the document is locked and no one can change it.

What is a Revocable Living Trust and how does it work?

A Revocable Living Trust lets you transfer asset ownership into a trust you control during your lifetime. When you pass, a successor trustee distributes assets to beneficiaries without probate.

What is the difference between a revocable and an irrevocable trust?

Related Statutes

§ 14-2901Arizona's Rule Against Perpetuities: How Long a Trust Can Last
§ 14-2905When Arizona's Rule Against Perpetuities Applies and Judicial Reformation
§ 14-2101Intestate Estate: What Happens to Property Not Covered by a Will

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