Sec. 355.109. ABATEMENT OF BEQUESTS. (a) Except as provided by Subsections (b), (c), and (d), a decedent's property is liable for debts and expenses of administration other than estate taxes, and bequests abate in the following order:
(1) property not disposed of by will, but passing by intestacy;
(2) personal property of the residuary estate;
(3) real property of the residuary estate;
(4) general bequests of personal property;
(5) general devises of real property;
(6) specific bequests of personal property; and
(7) specific devises of real property.
(b) This section does not affect the requirements for payment of a claim of a secured creditor who elects to have the claim continued as a preferred debt and lien against specific property under Subchapter D.
(c) A decedent's intent expressed in a will controls over the abatement of bequests provided by this section.
(d) This section does not apply to the payment of estate taxes under Subchapter A, Chapter 124.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Structure Texas Statutes
Title 2 - Estates of Decedents; Durable Powers of Attorney
Subtitle H - Continuation of Administration
Chapter 355 - Presentment and Payment of Claims
Subchapter C. Payment of Claims, Allowances, and Expenses
Section 355.101. Approval or Establishment of Claim Required for Payment
Section 355.102. Claims Classification; Priority of Payment
Section 355.103. Priority of Certain Payments
Section 355.104. Payment of Proceeds From Sale of Property Securing Debt
Section 355.105. Claimant's Petition for Allowance and Payment of Claim
Section 355.106. Order for Payment of Claim Obtained by Personal Representative
Section 355.107. Order for Payment of Claim Obtained by Creditor
Section 355.108. Payment When Assets Insufficient to Pay Claims of Same Class
Section 355.109. Abatement of Bequests
Section 355.110. Allocation of Funeral Expenses
Section 355.111. Payment of Court Costs Relating to Claim
Section 355.112. Joint Obligation for Payment of Certain Debts