§ 2-7-808 — Order of abatement

(a) Except as provided in the will, shares of the
distributees shall abate for the payment of debts and charges,
federal and state taxes, legacies and the share of the surviving
spouse who elects to take against the will without any
preference or priority as between real and personal property, in
the following order:
(i) Property not disposed of by the will;
(ii) Property devised to the residuary devisee,
except property devised to a surviving spouse who takes under
the will;
(iii) Property disposed of by the will but not
specifically devised and not devised to the residuary devisee,
except property devised to a surviving spouse who takes under
the will;
(iv) Property specifically devised, except property
devised to a surviving spouse who takes under the will;
(v) Property devised to a surviving spouse who takes
under the will.
(b) If the provisions of the will, the testamentary plan
or the express or implied purpose of the devise would be
defeated by the order of abatement stated in subsection (a), the
shares of distributees shall abate in the manner necessary to
give effect to the intention of the testator.