first follow the directions of the will, if it says if it does not say, examine the will to come up with some sort of plan or purpose if this cannot be satisfied follow the statutory order of abatement: property not disposed of by will residuary gifts general gifts to persons other than testator’s relatives general gifts to relatives specific gifts to non-relatives specific gifts to testator’s relatives (these are the strongest gifts) 21404 – cannot use a specific gift to exonerate another specific gift (treated as independent units)