Abatement occurs when the estate of the deceased is not able to cover the gifts bequeathed to the beneficiaries due to debt and other obligations leaving the estate short of what was expected. Abatement is the process of reducing the amount of the gifts equally among the beneficiaries so that everyone is proportionally the same. If it is the intent and wish of the descendent that abatement not occur then they should seek the help of an estate planner early in life. Estate planners can help insure that the estate is protected with insurance and other financial tools so that abatement does not become an issue. Additionally, abatement laws vary from state to state and these legal planners are up to date on the laws and how they affect various situations.