CA Prob Code Section 21117


At-death transfers are classified as follows:

(a)

A specific gift is a transfer of specifically identifiable property.

(b)

A general gift is a transfer from the general assets of the transferor that does not give specific property.

(c)

A demonstrative gift is a general gift that specifies the fund or property from which the transfer is primarily to be made.

(d)

A general pecuniary gift is a pecuniary gift within the meaning of Section 21118.

(e)

An annuity is a general pecuniary gift that is payable periodically.

(f)

A residuary gift is a transfer of property that remains after all specific and general gifts have been satisfied.
Last Updated

Aug. 19, 2023

§ 21117’s source at ca​.gov