Abatement
Be sure to calculate all the costs of distributing your estate to your heirs, or they may suffer a reduction in their inheritance known as an abatement. After your death, an abatement will occur if you didn't leave enough property to fulfill all the bequests made in the will and meet other expenses. Gifts left in the will are cut back in order to pay taxes, satisfy debts or take care of other gifts that are given priority under law or by the will itself. You may wish to consult a legal adviser about how to avoid having an abatement imposed on your heirs.
