Abatement
The reduction of gifts in a will when there aren't enough assets to pay them all in full. Happens in a specific order.
Abatement is the process of reducing gifts in a will when the estate doesn't have enough assets to pay all gifts in full.
Order of Abatement
Gifts are reduced in this order (unless the will says otherwise):
- Residuary gifts: The residue is used first for debts
- General legacies: Pecuniary (cash) gifts abate next
- Demonstrative legacies: Gifts from a specific fund
- Specific legacies: Gifts of particular items abate last
How Abatement Works
Example: Estate worth £100,000. Will leaves:
- £50,000 to charity (pecuniary)
- £50,000 to friend (pecuniary)
- Residue to children
If debts are £20,000, the residue absorbs them first. Children get nothing, and the pecuniary gifts are paid in full.
If debts are £60,000, the residue is exhausted, then pecuniary gifts abate proportionally. Charity and friend each get £20,000.
Preventing Unintended Abatement
- Use percentage gifts instead of fixed sums
- Review your will if your estate changes significantly
- Consider specifying the order of abatement in your will
Common questions
Can I specify which gifts abate first?
Yes, you can include a clause in your will specifying the order. Without this, the default rules apply.
Do gifts to charity abate equally with other gifts?
Yes, charity gifts have no special priority. They abate alongside other gifts of the same type.
What if a beneficiary already received their gift?
If assets were distributed before debts were fully known, beneficiaries may need to return some. This is why PRs wait before distributing.
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