LawMeaning

Abatement

In one sentence

Reduction or elimination of gifts in a will when the estate doesn't have enough money to pay all debts and bequests.

Plain English

Abatement is what happens when someone dies and their estate—the total value of everything they owned—isn't large enough to pay all the debts, taxes, and gifts promised in the will. Instead of some beneficiaries getting nothing while others get everything, the law reduces everyone's gifts proportionally or in a set order. Gifts are typically cut in this order: residuary gifts (what's left over) first, then general gifts (money), then specific gifts (named items). It's a fair way to share the shortfall among everyone who was supposed to inherit.

Ad slot

Example

Marcus's will promises $50,000 to his sister, $50,000 to his best friend, and his house to his son. When Marcus dies, his estate is only worth $80,000 after debts and taxes. The gifts abate—the sister and friend each receive $20,000 instead of $50,000, and the son still gets the house.

Used in a sentence

“Because the estate lacked sufficient funds, abatement reduced each beneficiary's inheritance proportionally.”

Related terms

Bequest
A gift of personal property left to someone in a will.
Administrator
A person appointed by the court to manage an estate when there is no will.
Codicil
A written amendment or addition to an existing will.
Rule Against Perpetuities
A legal rule preventing trusts from lasting forever and tying up property indefinitely.
Probate
The court process of validating a will and distributing a deceased person's estate.
Intestate Succession
The legal process of distributing a deceased person's property when they leave no valid will.
Elective Share
A surviving spouse's right to claim a portion of the deceased spouse's estate despite the will.
Power of Attorney
A legal document authorizing someone to act on your behalf in financial or medical decisions.

This page is a plain-English reference and is not legal advice. Laws vary by jurisdiction and change over time. For specific situations consult a licensed attorney.