Acceptance of a life estate bars disclaimer

The life tenant attempted to disclaim the life estate two years after it was created by the decedent’s will.  The Arizona intermediate appellate court affirmed the lower court order that the disclaimer was barred by acceptance because the life tenant’s occupation of the premises was to the exclusion of others, she knew of her responsibility for expenses relating to the property, and her attempt to disclaim occurred only after she learned she would be responsible for expenses related to the property.  In re Estate of Gardner, 283 P.3d 676 (Ariz. Ct. App. 2012).

Special thanks to William LaPiana (Professor of Law, New York Law School) for bringing this case to my attention.