Types of gift by way of a will-executorship laws and account, Financial Accounting

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TYPES OF GIFT BY WAY OF A WILL

(a) A special (or specific) legacy is a testamentary gift of a particular part of the property of the testator, which identifies that part by a sufficient description, whether in specific or in general terms and manifests an intention that that part shall be enjoyed as taken in the state and condition indicated by the description.

E.g.  I leave my house in Buru Buru, Nairobi, to my eldest son Maina.

(b) A general legacy is a testamentary gift, whether specific or general, of property described in general terms to be provided out of the general estate of the testator, whether or not also charged on any specific part of his estate.  A pecuniary legacy includes an annuity, a general legacy, a demonstrative legacy so far as it is not discharged out of the specified fund or property and any other general direction by the testator for the payment of money, including all death duties free from which any gift is made to take effect.

E.g. 
   1.    I leave Shs 200,000 to my youngest daughter June.
         2.    I leave a bicycle to my son Juma (NOT MY bicycle NOR THE bicycle, but a bicycle).

(c) A demonstrative legacy is a testamentary gift which is in its nature general but which manifests an intention that the gift shall be primarily satisfied out of a specified fund or a specified part of the property of the testator, but shall, upon failure of that fund or property, be met from the general estate.


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