Gifts, General Distribution
"General Distribution" refers to the payment of estate to the beneficiaries or heirs, following the satisfaction of all of the decedent's obligations. This is typically one of the personal representative's last duties.  General distribution involves the residuary estate, as well as any specific gifts that are made.

There is a specific order of payment that must be followed and which differs depending upon whether there are sufficient assets to pay each gift in full. When there are sufficient assets to pay each testamentary gift, specific gifts, if any, are paid first. The residuary estate is then given to the residuary beneficiaries when they have been named by a will or to the legal heirs when the decedent is intestate.

After making payment of all specific gifts, the personal representative is typically required to liquidate, or sell, all of the remaining property and distribute the proceeds as cash. However, any residuary beneficiary or heir may also request to receive an item of tangible personal property as part of his or her share, before it is sold.

See: Gifts, Insufficient Assets; Specific Gifts Not Owned; Property Controlled By Wills; Property Not Controlled By Wills