California Probate Code PART 4 - ABATEMENT

• Section 21400.
  Notwithstanding any other provision of this part, if the instrument provides for abatement, or if the transferor’s plan or if the purpose of the transfer...
• Section 21401.
  Except as provided in Sections 21612 (omitted spouse) and 21623 (omitted children) and in Division 10 (commencing with Section 20100) (proration of taxes), shares of...
• Section 21402.
  (a) Shares of beneficiaries abate in the following order:(1) Property not disposed of by the instrument.(2) Residuary gifts.(3) General gifts to persons other than the transferor’s relatives.(4) General gifts to...
• Section 21403.
  (a) Subject to subdivision (b), shares of beneficiaries abate pro rata within each class specified in Section 21402.(b) Gifts of annuities and demonstrative gifts are treated as...
• Section 21404.
  If an instrument requires property that is the subject of a specific gift to be exonerated from a mortgage, deed of trust, or other lien,...
• Section 21405.
  (a) In any case in which there is abatement when a distribution is made during estate administration, the court shall fix the amount each distributee must...
• Section 21406.
  (a) This part does not apply to a gift made before July 1, 1989. In the case of a gift made before July 1, 1989, the...

Last modified: October 22, 2018