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specific bequest

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specific bequest n. the gift in a will of a certain article to a certain person or persons. Example: "I give my diamond engagement ring to my niece, Sophie." (See: will, bequest)
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This liability can be completely avoided by making a specific bequest and transferring non-IRD assets to beneficiaries.
Proper IRD planning can preserve family wealth by Streer, Paul J. / The Tax Adviser
Wills that were written by the testators themselves or spoken in the presence of other persons, show specific bequest patterns compared to wills written by other persons (Tables 2 and 3).
DEATH AND THE TRANSFER OF WEALTH: BEQUEST PATTERNS AND CULTURAL ... by Pammer, Michael / Journal of Social History
Louise's will made specific bequests to 31 individuals.
Disclaimers were invalid when legatees were paid later by Wagenbrenner, Anne / Journal of Accountancy
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