Sec. 322B. ABATEMENT OF BEQUESTS

(a) Except as provided by Subsections (b)-(d) of this section, 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 Section 306 of this code.

(c) This section does not apply to the payment of estate taxes under Section 322A of this code.

(d) A decedent's intent, as expressed in a will, controls over the abatement of bequests provided by this section.

Added by Acts 1987, 70th Leg., ch. 742, Sec. 2, eff. Sept. 1, 1987.