Section 7.5.1 – Basic Concepts
Under the APC, an "estate" "includes the property of the decedent, trust or other person whose affairs are subject to [Title 14, A.R.S.] as originally constituted and as it exists from time to time during administration." A.R.S. § 14-1201(22). Thus, when we refer to a decedent's estate, we refer to a subset of "estate" as defined in Title 14. However, that which constitutes a decedent's "estate" can vary depending on the context. For example, the term "estate" is often used to describe all the property the decedent owned or in which the decedent had an interest at the time of death whereas the phrase "probate estate" often is used to describe only the decedent's assets (and liabilities) that...
