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 would be defeated by abatement as
provided in this part, the shares of beneficiaries abate as is
necessary to effectuate the instrument, plan, or purpose.
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 beneficiaries abate as
provided in this part for all purposes, including payment of the
debts, expenses, and charges specified in Section 11420, satisfaction
of gifts, and payment of expenses on specifically devised property
pursuant to Section 12002, and without any priority as between real
and personal property.
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
(4) General gifts to the transferor's relatives.
(5) Specific gifts to persons other than the transferor's
(6) Specific gifts to the transferor's relatives.
(b) For purposes of this section, a "relative" of the transferor
is a person to whom property would pass from the transferor under
Section 6401 or 6402 (intestate succession) if the transferor died
intestate and there were no other person having priority.
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
specific gifts to the extent they are satisfied out of the fund or
property specified in the gift and as general gifts to the extent
they are satisfied out of property other than the fund or property
specified in the gift.
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, a specific gift of other property does not abate for the
purpose of exonerating the encumbered property.
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 contribute for abatement. The
personal representative shall reduce the distributee's share by that
(b) If a specific gift must be abated, the beneficiary of the
specific gift may satisfy the contribution for abatement out of the
beneficiary's property other than the property that is the subject of
the specific gift.
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 law that
would have applied had this part not been enacted shall apply.
(b) For purposes of this section a gift by will is made on the
date of the decedent's death.