A. Except as provided in subsection B, shares of distributees abate, without any preference or priority as between real and personal property, in the following order:
1. Property not disposed of by the will.
2. Residuary devises.
3. General devises.
4. Specific devises.
For purposes of abatement, a general devise charged on any specific property or fund is a specific devise to the extent of the value of the property on which it is charged, and upon the failure or insufficiency of the property on which it is charged, a general devise to the extent of the failure or insufficiency. Abatement within each classification is in proportion to the amounts of property each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will.
B. If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection A, the shares of the distributees abate as may be found necessary to give effect to the intention of the testator.
C. If an estate of a decedent consists partly of separate property and partly of community property:
1. Community debts shall be charged against community property.
2. Separate debts shall be charged against separate property and against the balance of decedent's half of community property.
3. Expenses of administration shall be charged against separate property and decedent's half of community property in proportion to the relative value thereof, but any special expenses attributable to management of community property may be charged against the entire community property.
D. If the subject of a preferred devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets.
Notes of Decisions
Cited in
7
cases, 1978–2008 · leading case:
Sanders v. Boyer, 613 P.2d 1291 (Ariz. Ct. App. 1980).
Sanders v. Boyer, 613 P.2d 1291 (Ariz. Ct. App. 1980).
· cites it 9× “Present statutory provisions governing the order in which assets of the estate will be appropriated for the payment of claims, allowances and charges, with the consequent order of abatement of devises made by the decedent’s will, are now found in A.R.S. § 14-3902. 3 The…”
In Re the Est. of ELLIOT GOLDMAN, 158 P.3d 892 (Ariz. Ct. App. 2007).
· cites it 9× “¶ 16 We also note that the abatement statute, § 14-3902, is found in a statutory article entitled “Special Provisions Relating to Distribution.”
In Re Est. of Friedman, 177 P.3d 290 (Ariz. Ct. App. 2008).
“§ 14-3715 provides: “Except as restricted or otherwise provided by the will or by an order in a formal proceeding and subject to the priorities stated in § 14-3902, a personal representative, acting reasonably for the benefit of the interested persons, may properly .”
Matter of Est. of Mason, 947 P.2d 886 (Ariz. Ct. App. 1997).
· cites it 2× “The trial court ordered the taxes paid from the residuary estate, and we affirmed based on Garcia and § 14-3902, the abatement provisions of the then newly enacted U.”
Matter of Est. of Beaman, 583 P.2d 270 (Ariz. Ct. App. 1978).
“In satisfying a share provided by this section, the devises made by the will abate as provided in § 14-3902. (Id.) This section treats the omitted spouse in the same manner as the pretermitted child, A.”
Matter of Est. of Shano, 869 P.2d 1203 (Ariz. Ct. App. 1993).
“section 14-3902(C)(3), the probate court had no authority to award fees from Thelma's half of the community.”
Moore v. Valley Nat'l Bank, 629 P.2d 1010 (Ariz. Ct. App. 1981).
“§ 14-3715 Transactions authorized for personal representatives; exceptions Except as restricted or otherwise provided by the will or by an order in a formal proceeding and subject to the priorities stated in § 14-3902, a personal representative, acting reasonably for the benefit…”
— Ariz. Rev. Stat. § 14-3902(A) — 2 cases
In Re the Est. of ELLIOT GOLDMAN, 158 P.3d 892 (Ariz. Ct. App. 2007).
“¶ 16 We also note that the abatement statute, § 14-3902, is found in a statutory article entitled “Special Provisions Relating to Distribution.”
Matter of Est. of Mason, 947 P.2d 886 (Ariz. Ct. App. 1997).
“The trial court ordered the taxes paid from the residuary estate, and we affirmed based on Garcia and § 14-3902, the abatement provisions of the then newly enacted U.”
— Ariz. Rev. Stat. § 14-3902(B) — 1 case
In Re the Est. of ELLIOT GOLDMAN, 158 P.3d 892 (Ariz. Ct. App. 2007).
“¶ 16 We also note that the abatement statute, § 14-3902, is found in a statutory article entitled “Special Provisions Relating to Distribution.”
— Ariz. Rev. Stat. § 14-3902(C)(3) — 1 case
Matter of Est. of Shano, 869 P.2d 1203 (Ariz. Ct. App. 1993).
“section 14-3902(C)(3), the probate court had no authority to award fees from Thelma's half of the community.”
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treatment. Dots show Syfertize treatment of the citing case itself.