(1) Except as provided
in subsection (2) of this section, property of a decedent abates,
without preference as between real and personal property, in the
following order:
(a) Intestate property;
(b) Residuary gifts;
(c) General gifts;
(d) Specific gifts.
For purposes of abatement a demonstrative gift, defined as a
general gift charged on any specific property or fund, is deemed
a specific gift to the extent of the value of the property or
fund on which it is charged, and a general gift to the extent of
a failure or insufficiency of that property or fund. 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.
(2) 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
(1) of this section, a gift abates as may be found necessary to
give effect to the intention of the testator.
(3) If the subject of a preferred gift is sold, diminished,
or exhausted incident to administration, not including
satisfaction of debts or liabilities according to their community
or separate status under RCW 11.10.030, abatement must be
achieved by appropriate adjustments in, or contribution from,
other interests in the remaining assets.
(4) To the extent that the whole of the community property
is subject to abatement, the shares of the decedent and of the
surviving spouse or surviving domestic partner in the community
property abate equally.
(5) If required under RCW 11.10.040, nonprobate assets must
abate with those disposed of under the will and passing by
intestacy.
[2008 c 6 § 908; 1994 c 221 § 5.]
NOTES:
Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.
Effective dates -- 1994 c 221: See note following RCW 11.94.070.