**Abatement** (noun) — The proportionate reduction of testamentary gifts when the estate's assets are insufficient to satisfy all bequests after payment of debts, taxes, and administration expenses.
Sometimes a will promises more than the estate can deliver. When someone dies with less money than expected—perhaps due to medical expenses, market losses, or other circumstances—there might not be enough to give everyone what was promised in the will.
Abatement is the legal process that determines how to reduce those gifts proportionally. It's like having to split a smaller pie than expected: everyone might get a bit less to ensure fairness.
⏱ When you'll encounter this term
Abatement typically follows a specific order: gifts of leftover assets (residuary gifts) are reduced first, then general gifts of money, and specific items are usually protected until last.
This can come as a surprise to beneficiaries who expected a certain amount. If you're concerned about this, you might consider life insurance to ensure specific gifts can be fulfilled, or clearly prioritize certain gifts in your will.
**Related terms:** [Residuary Estate](/dictionary/residuary-estate), [Bequest](/dictionary/bequest), [Legacy](/dictionary/legacy), [Distribution](/dictionary/distribution)
---
"Mum's will promised $20,000 to each of us four kids, but after paying debts and expenses there was only $60,000 left. Each of us received $15,000 instead—the gifts were abated proportionally."