Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 3541 (2026)

Order of abatement.

✓ current as of May 2026

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SUBCHAPTER E

RIGHTS OF DISTRIBUTEES

Sec.

3541. Order of abatement.

3542. Contribution.

3543. Income on distributive shares.

3544. Liability of personal representative for interest.

3545. Transcripts of balances due by personal representative.

3546. Determination of title to decedent's interest in real estate.

§ 3541. Order of abatement.

(a) General rules.--Except as otherwise provided by the will, if the assets are insufficient to pay all claimants and distributees in full, the shares of distributees, without distinction between real and personal estate, shall have priority of distribution in the following order:

(1) Property specifically devised or bequeathed to or for the benefit of the surviving spouse.

(2) Property specifically devised or bequeathed to or for the benefit of the decedent's issue.

(3) Property specifically devised or bequeathed to or for the benefit of other distributees.

(4) Property disposed of by will in the form of a general bequest of cash, stocks or bonds.

(5) Property disposed of by general devise or bequest and not included in a residuary clause.

(6) Property devised or bequeathed in a residuary clause.

(7) Property not disposed of by the will.

(b) Demonstrative legacies.--Property out of which a demonstrative legacy is primarily to be paid shall be deemed to be specifically devised or bequeathed to the extent of such demonstrative legacy.

Cross References. Section 3541 is referred to in sections 3542, 7799.2 of this title.

Notes of Decisions

Cited in 4 cases, 1975–2019 · leading case: In Re: Est. of Davis, L., Appeal of: Sullivan, R, 128 A.3d 819 (Pa. Super. Ct. 2015).

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In Re: Est. of Davis, L., Appeal of: Sullivan, R, 128 A.3d 819 (Pa. Super. Ct. 2015). “See 20 Pa.C.S. § 3541 (delineating order of distribution to pay claimants and distributes if the assets are insufficient to pay all claimants and distributees in full).”

Est. of Cary H. Simpson, Appeal of: Simpson, J. (Pa. Super. Ct. 2019). “2; see 20 Pa.C.S. § 3541 (delineating order of distribution to pay claimants -8- J-A03022-19 and distributees if assets are insufficient to pay all claimants and distributees in full).”

In Re: Est. of Davis, L., Appeal of: Sullivan, R (Pa. Super. Ct. 2015). “See 20 Pa.C.S. § 3541 (delineating order of distribution to (Footnote Continued Next Page) -6- J-A19027-15 unless the will provides otherwise, the beneficiaries of the residuary estate and non-probate assests must pay the inheritance tax liability for their portion of the…”

Clifford Est., 72 Pa. D. & C.2d 401 (1975). “§3541, where the following rules of abatement are set forth: *405 (a) General Rules — Except as otherwise provided by the will, if the assets are insufficient to pay all claimants and distributees in full, the shares of distributees, without distinction between real and personal…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.