15-3-902. DISTRIBUTION — ORDER IN WHICH ASSETS APPROPRIATED — ABATEMENT. (a) Except as provided in subsection (b) and except as provided in connection with the share of the surviving spouse who elects to take an elective share, shares of distributees abate, without any preference or priority as between real and personal property, in the following order: (1) property not disposed of by the will; (2) residuary devises; (3) general devises; (4) specific devises. For purposes of abatement, a general devise charged on any specific property or fund is a specific devise to the extent of the value of the property on which it is charged, and upon the failure or insufficiency of the property on which it is charged, a general devise to the extent of the failure or insufficiency. Abatement within each classification is in proportion to the amounts of property each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will.
(b) If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection (a) of this section, the shares of the distributees abate as may be found necessary to give effect to the intention of the testator.
(c) If an estate of a decedent consists partly of separate property and partly of community property, community debts shall be charged to community property and separate debts to separate property. Expenses of administration shall be apportioned and charged against the different kinds of property in proportion to the relative value thereof, except that none of such expenses shall be apportioned or charged to the survivor’s share of the community property.
(d) If the subject of a preferred devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets.
History:
[I.C., sec. 15-3-902, as added by 1971, ch. 111, sec. 1, p. 233.]
Structure Idaho Code
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION
Section 15-3-901 - SUCCESSORS’ RIGHTS IF NO ADMINISTRATION.
Section 15-3-902 - DISTRIBUTION — ORDER IN WHICH ASSETS APPROPRIATED — ABATEMENT.
Section 15-3-903 - RIGHT OF RETAINER.
Section 15-3-904 - INTEREST ON GENERAL PECUNIARY DEVISE.
Section 15-3-905 - PENALTY CLAUSE FOR CONTEST.
Section 15-3-906 - DISTRIBUTION IN KIND — VALUATION — METHOD.
Section 15-3-907 - DISTRIBUTION IN KIND — EVIDENCE.
Section 15-3-907A - DECEASED BENEFICIARY AS HEIR.
Section 15-3-908 - DISTRIBUTION — RIGHT OR TITLE OF DISTRIBUTEE.
Section 15-3-909 - IMPROPER DISTRIBUTION — LIABILITY OF DISTRIBUTEE.
Section 15-3-910 - PURCHASERS FROM DISTRIBUTEES PROTECTED.
Section 15-3-911 - PARTITION FOR PURPOSE OF DISTRIBUTION.
Section 15-3-913 - DISTRIBUTIONS TO TRUSTEE.