Devises within a class abate pro rata.

• A. per capita
• B. by lot
• C. in equal dollar amounts
• D. pro rata

Answer: (D)

Abatement pro rata is about reducing gifts proportionally when there aren’t enough assets to satisfy all devises. When a class gift cannot be fully funded, each member’s share is cut by the same percentage so the total needed is provided in proportion to the originally intended amounts. For example, if three children were to receive equal shares totaling 120,000, but only 60,000 remains, each share is halved and each child gets 20,000. This method preserves the relative sizes of the gifts within the class. Other methods—like paying fixed dollar amounts, selecting recipients by lot, or distributing per capita in a way that doesn’t maintain the proportional reduction—do not reflect the pro rata approach.