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A.R.S. § 14-2904

Perpetuities Exclusions Explained

Verified April 4, 202657th Legislature, 1st Regular Session

Not every property interest or trust is subject to Arizona's rule against perpetuities. This statute lists specific exclusions. These include certain business deals, management powers of a fiduciary, charitable interests, and employee benefit plans.

Title 14, INTESTATE SUCCESSION AND WILLS

azleg.gov

Why Some Interests Are Exempt

The rule against perpetuities stops wealthy families from tying up property forever through dynastic trusts. It was never meant to block ordinary business deals, fiduciary duties, or charitable giving.

This statute draws a clear line between interests that need policing and those that do not.

This article does not apply to: 1. A nonvested property interest or a power of appointment arising out of a nondonative transfer, except for a nonvested property interest or a power of appointment arising out of any of the following: (a) A premarital or postmarital agreement. (b) A separation or divorce settlement.

A.R.S. § 14-2904(1)

Business deals are generally excluded. Buyers and sellers negotiate at arm's length and can protect themselves.

However, the statute carves out family-related agreements. Premarital agreements, divorce settlements, and spousal elections still fall under the rule. So do contracts about wills or trusts and transfers tied to a support duty.

Management and Charitable Exclusions

The statute also excludes fiduciary management powers. These include a trustee's authority to sell, lease, or mortgage property. They also include the power to sort out principal and income.

These are management tools, not ownership interests. The perpetuities rule has no reason to limit them.

Charitable interests that follow other charitable interests are exempt too. The rule does not apply when a trust directs property from one charity to another. The same is true when a charity, government, or agency holds the interest after another such entity.

Employee benefit plans also fall outside the rule. This includes pension, profit-sharing, and health plans. These serve ongoing purposes that should not be cut short by time limits.

For most families with a living trust, these exclusions are good news. Standard trustee powers, retirement account designations, and charitable giving all sit outside the perpetuities framework.

This article does not apply to: 1. A nonvested property interest or a power of appointment arising out of a nondonative transfer, except for a nonvested property interest or a power of appointment arising out of any of the following: (a) A premarital or postmarital agreement. (b) A separation or divorce settlement. (c) A spouse's election. (d) A similar arrangement arising out of a prospective, existing or previous marital relationship between the parties. (e) A contract to make or not to revoke a will or trust. (f) A contract to exercise or not to exercise a power of appointment. (g) A transfer in satisfaction of a duty of support. (h) A reciprocal transfer. 2. A fiduciary's power relating to the administration or management of assets, including the power of a fiduciary to sell, lease or mortgage property, and the power of a fiduciary to determine principal and income. 3. A power to appoint a fiduciary. 4. A discretionary power of a trustee to distribute principal before termination of a trust to a beneficiary who has an indefeasibly vested interest in the income and principal. 5. A nonvested property interest held by a charity, government or governmental agency or subdivision, if the nonvested property interest is preceded by an interest held by another charity, government or governmental agency or subdivision. 6. A nonvested property interest in or a power of appointment with respect to a trust or any other property arrangement forming part of any pension, profit sharing, stock bonus, health, disability, death benefit, income deferral or other current or deferred benefit plan for one or more employees, independent contractors or their beneficiaries or spouses, to which contributions are made for the purpose of distributing to or for the benefit of the participants or their beneficiaries or spouses the property, income or principal in the trust or other property arrangement, except a nonvested propert...

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.

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