Abatement
The order in which gifts in a will get cut back when the estate cannot pay everything.
What Abatement means in an estate
If an estate does not have enough to cover debts, taxes, expenses, and every gift in the will, some gifts must be reduced or wiped out. Abatement is the order that happens in. The residuary estate is usually reduced first and specific gifts last, but the will can set its own order, and the default order varies by state.
How this works in your state
The concept is national, but the forms, procedure names, thresholds, and filing practice vary by state. Open your state glossary and guides to see how abatement is handled where the estate is being settled.
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Information current as of April 4, 2026
Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in your state can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.