Section 21117 - Classification of death transfersAt-death transfers are classified as follows:
(a) A specific gift is a transfer of specifically identifiable property.(b) A general gift is a transfer from the general assets of the transferor that does not give specific property.(c) A demonstrative gift is a general gift that specifies the fund or property from which the transfer is primarily to be made.(d) A general pecuniary gift is a pecuniary gift within the meaning of Section 21118.(e) An annuity is a general pecuniary gift that is payable periodically.(f) A residuary gift is a transfer of property that remains after all specific and general gifts have been satisfied.Amended by Stats 2002 ch 138 (AB 1784),s 26, eff. 1/1/2003.