Texas Estates Code 355.109 – Abatement of Bequests
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(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.
Terms Used In Texas Estates Code 355.109
- Decedent: A deceased person.
- Estate: means a decedent's property, as that property:
(1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;
(2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
(3) is diminished by any decreases in or distributions from the property. See Texas Estates Code 22.012 - Personal property: All property that is not real property.
- Personal property: includes an interest in:
(1) goods;
(2) money;
(3) a chose in action;
(4) an evidence of debt; and
(5) a real chattel. See Texas Estates Code 22.028 - Property: means real and personal property. See Texas Government Code 311.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: includes estates and interests in land, whether corporeal or incorporeal or legal or equitable. See Texas Estates Code 22.030
(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.