bequeathing

Bequeathing is the act of giving property to another person through a will after the death of the donor. It is a testamentary disposition that relates to personal property and is typically enacted by a testator or testatrix.

In common law, bequeath generally refers to gifts of personal property; gifts of real property might be described as devises, although in some contexts "bequeath" is used loosely to cover both.

Bequests can be categorized as specific bequests (a particular item), general bequests (a share of the estate), demonstrative bequests (a general amount with a fund to be drawn from a specific source), and residuary bequests (the remainder of the estate after debts and other gifts).

Validity requires a will, capacity, intention, and proper execution according to jurisdictional law; formal requirements vary, often including witnesses, signature, and attestation.

Bequests can be revoked by revoking the will or amendments; many jurisdictions allow codicils; in some cases divorce or subsequent marriage may affect bequests.

Taxation and administration: Bequests may be subject to estate taxes or inheritance taxes; payment is made after debts and administration; beneficiaries may need to file claims.

Practical considerations include updating a will, avoiding ambiguity, appointing an executor, and noting alternate or contingent bequests to cover possible changes in circumstance.