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A.R.S. § 14-3904

Interest on Cash Gifts Left in a Will

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

When a will leaves someone a specific dollar amount, that gift begins earning interest at Arizona's legal rate if it is not paid within one year of the personal representative's appointment. This protects beneficiaries from unnecessary delays in receiving what was left to them.

Title 14, PROBATE OF WILLS AND ADMINISTRATION

azleg.gov

When Interest Starts Running

A general pecuniary devise is a gift of a specific dollar amount in a will, such as "I leave $50,000 to my niece." The estate does not always distribute these gifts right away. Settling debts, selling property, and handling administrative tasks can take time. Arizona law accounts for this by building in a one-year grace period.

Unless a contrary intention is indicated by the will, general pecuniary devises bear interest at the legal rate beginning one year after the first appointment of a personal representative until payment.

A.R.S. § 14-3904

After that first year, the beneficiary is entitled to interest on the unpaid amount at Arizona's legal rate. This encourages timely distribution and compensates beneficiaries when delays are unavoidable.

What the Testator Can Change

The will itself can override this rule. A testator who wants interest to accrue sooner, later, at a different rate, or not at all can include that instruction in the will. Without such a direction, the statute's default applies automatically. For personal representatives managing an estate, this is worth keeping in mind: cash gifts left unpaid past the one-year mark carry a built-in cost. Prompt distribution, when practical, avoids that accumulation.

Unless a contrary intention is indicated by the will, general pecuniary devises bear interest at the legal rate beginning one year after the first appointment of a personal representative until payment.
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

What is probate, and how long does it take in Arizona?

Probate is a court-supervised process that validates a will, pays debts, and distributes assets. In Arizona, it typically takes 8 to 12 months and costs $10,000 to $15,000 in fees.

What is the difference between a Last Will and a Living Trust?

A Last Will goes through probate court after your death. A Living Trust holds your assets during your lifetime and transfers them directly to beneficiaries without probate. Many Arizona families use both together.

How much does probate cost in Arizona?

Probate in Arizona typically costs $10,000 to $15,000 for a standard estate, covering court fees, attorney fees, personal representative fees, appraisals, and accounting. Contested estates cost significantly more.

Related Statutes

§ 14-3101How Property Passes at Death Under Arizona Probate Law
§ 14-3102Why a Will Must Be Probated to Transfer Property in Arizona
§ 14-3103Why a Personal Representative Must Be Appointed in Arizona Probate

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