Abatement – Glossary | RJP Estate Planning

Probate & Legal

The reduction of gifts in a will when the estate lacks enough assets to pay all bequests in full.

Abatement determines which gifts in a will get reduced when the estate falls short. If you leave specific amounts to multiple people and assets run out, Arizona law sets the order. Some gifts shrink before others.

How Abatement Works in Arizona

Arizona follows a specific order when reducing gifts. Residuary gifts (the "everything else" category) are reduced first. General gifts (specific dollar amounts) are reduced next. Then demonstrative gifts (amounts tied to a particular source). Specific gifts (particular items left to particular people) are reduced last.

A Practical Example

Suppose a will leaves a $100,000 cash gift to a niece. It also leaves specific jewelry to a daughter, and "the rest" to a son. If the estate has less than expected, the son's residuary share shrinks first. The niece's cash gift would be reduced next. The daughter's jewelry stays protected the longest. It is a specific gift.

How to Avoid Abatement Problems

You can include language in your will or trust that overrides the default order. An experienced estate planning attorney can draft instructions about which gifts take priority. Regular reviews of your estate plan also help. Values change over time. Keeping your plan current means fewer surprises for your family.