59-1405.
Order in which assets to be appropriated.
The property of a decedent, except as provided in K.S.A. 59-401 and 59-403, shall be liable for the payment of the decedent's debts and other lawful demands against the estate. When a will designates the property to be appropriated for the payment of debts or other items, it shall be applied to such purpose. Unless the will provides otherwise for the payment thereof, or unless the court shall otherwise determine pursuant to K.S.A. 59-1410 the property of the testator, subject to the payment of debts and other items, shall be applied to that purpose in the following order:
(1) Personal property not disposed of by will;
(2) real estate not disposed of by will;
(3) personal property bequeathed to the residuary legatee;
(4) real estate devised to the residuary devisee;
(5) property not specifically bequeathed or devised;
(6) property specifically bequeathed or devised.
Demonstrative legacies shall be classed as specific legacies to the extent of the payment thereof from the fund or property out of which payment is to be made, and as general legacies upon failure or insufficiency of the fund or property out of which payment was to be made to the extent of such insufficiency. The property of each class shall be exhausted before resorting to that of the next class; and all of one class shall contribute ratably if all the property of that class is not required for the payment of such debts or other items.
History:
L. 1939, ch. 180, § 103; L. 1941, ch. 284, § 6; L. 1971, ch. 193, § 1; July 1.
Notes of Decisions
In Re the Est. of Wernet, 596 P.2d 137 (Kan. 1979).
· cites it 6× “(K.S.A. 59-1405.) Since the will does not "otherwise provide," K.”
Dittmer v. Schmidt, 683 P.2d 1252 (Kan. 1984).
· cites it 4× “*699 The appellant argues K.S.A. 59-1405 does not control the apportionment of the federal estate tax burden upon Kansas estates.”
In Re Est. of Graves, 457 P.2d 71 (Kan. 1969).
· cites it 3× “The statute controlling the question (K.S.A. 59-1405) provides: "The property of a decedent, except as provided in sections 19 [59-401] and 21 [59-403], shall be liable for the payment of his debts and other lawful demands against his estate.”
In re the Est. of Tubbs, 900 P.2d 865 (Kan. Ct. App. 1995).
· cites it 2× “Finally, in the 1988 codicil, Esther Tubbs directed the sale of her residence and household goods and directed, with certain specifically bequeathed exceptions, that the proceeds be used “to pay my debts and estate expense, including federal estate tax, with the balance to be a…”
In Re the Est. of West, 454 P.2d 462 (Kan. 1969).
“From a perusal of recent cases, dealing with the subject, it appears to me that it is well-settled that a testator may specify which property or class of property shall bear the burden of succession or inheritance taxes and, if he desires, a testator may shift the burden by the…”
In re the Est. of Kaegi, 596 P.2d 183 (Kan. Ct. App. 1979).
“K.S.A. 59-1405. Finally, the redelivery bond and the court order provided protection to the estate and the executor.”
In re the Appeal of the Est. of Kerschen, 771 P.2d 74 (Kan. Ct. App. 1989).
“Under K.S.A. 59-1405, when a will designates the property to be appropriated for the payment of debts or other items, it shall be applied to such purpose.”
In Re Olson, 39 B.R. 872 (Bankr. D. Kan. 1984).
“K.S.A. 59-1405, 1406 (1976). The law of Kansas does, however, favor the earliest possible distribution to inherited property consistent with the proper administration of the estate.”
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