Abatement and Exoneration

Question 1

Abatement

Answer 1

Reduce gifts from all ben’s pro rata (ct can exempt specific gift if would defeat T’s obvious intent)

Question 2

Exoneration

Answer 2

Unlike CL, CA doesn’t auto exonerate to pay mortgage

Take gift subject to enc. in absence of specific instruction

If gift is exonerated, specific gifts do not abate