Idaho State Statutes - Idaho Attorney Directory

DISTRIBUTION -- ORDER IN WHICH ASSETS APPROPRIATED --
ABATEMENT. (a) Except as provided in subsection (b) and except as provided in
connection with the share of the surviving spouse who elects to take an
elective share, shares of distributees abate, without any preference or
priority as between real and personal property, in the following order: (1)
property not disposed of by the will; (2) residuary devises; (3) general
devises; (4) specific devises. For purposes of abatement, a general devise
charged on any specific property or fund is a specific devise to the extent of
the value of the property on which it is charged, and upon the failure or
insufficiency of the property on which it is charged, a general devise to the
extent of the failure or insufficiency. 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.
(b) 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 (a) of this section, the shares of the
distributees abate as may be found necessary to give effect to the intention
of the testator.
(c) If an estate of a decedent consists partly of separate property and
partly of community property, community debts shall be charged to community
property and separate debts to separate property. Expenses of administration
shall be apportioned and charged against the different kinds of property in
proportion to the relative value thereof, except that none of such expenses
shall be apportioned or charged to the survivor's share of the community
property.
(d) If the subject of a preferred devise is sold or used incident to
administration, abatement shall be achieved by appropriate adjustments in, or
contribution from, other interests in the remaining assets.

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