Equitable estoppel is not favored and will be sustained only upon clear and convincing evidence. Bruner v. Yellowstone Co., 272 Mont. 261, 268, 900 P.2d 901, 905 (1995) (citation omitted).
We review a district court's conclusion that a party failed to meet the requirements of equitable estoppel to determine if it is correct. See Bruner v. Yellowstone Co., 272 Mont. 261, 268-69, 900 P.2d 901, 906 (1995).
We review de novo whether the factual circumstances warrant the grant of an equitable exception to a statutory filing deadline. Brilz v. Metro. Gen. Ins. Co., 2012 MT 184, ¶ 13, 366 Mont. 78, 285 P.3d 494 (citation omitted).