Will Distribution Calculator

Work out will distribution instantly with clear inputs, formula shown and shareable results.

About Will Distribution Calculator

Estate administration follows an order: debts, funeral and administration expenses first, then specific legacies and bequests, and only what remains — the residue — passes to the residuary beneficiaries. If the residue is exhausted, legacies abate proportionately.

Formulas

Net estate

Net estate = Gross estate - Debts, funeral and administration expenses

Residue

Residue = Net estate - Specific bequests

Per beneficiary

Share = Residue / Number of residuary beneficiaries

Worked example

With the default values below, Will Distribution Calculator returns Residue per beneficiary of $2,550,000.00. Change any input above and every figure here is recalculated in your browser.

Inputs used

Gross estate value: 15,000,000
Debts, funeral and administration expenses: 1,800,000
Total specific bequests and legacies: 3,000,000
Number of residuary beneficiaries: 4

Results

Residue per beneficiary: $2,550,000.00
Net estate after debts and expenses: $13,200,000.00
Residuary estate after bequests: $10,200,000.00
Specific bequests as % of net estate: 22.73%

Step by step

1Values used
2Net estate
3Residue
4Per beneficiary
5Residue per beneficiary= 2,550,000.00
6Net estate after debts and expenses= 13,200,000.00
7Residuary estate after bequests= 10,200,000.00
8Specific bequests as % of net estate= 22.73

Assumptions and limits

The result is derived only from the 4 inputs listed above. Anything not among them is not part of the calculation.
In particular, this calculator does not take inflation, tax or compounding frequency into account.
Figures are rounded for display to 2 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
Indicative estimate only. Fees, entitlements, limits and formulas vary by jurisdiction, statute, policy wording and the facts of the case. This is not legal, tax, insurance or financial advice — confirm with a qualified professional or the relevant authority.

How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.

Indicative estimate only. Fees, entitlements, limits and formulas vary by jurisdiction, statute, policy wording and the facts of the case. This is not legal, tax, insurance or financial advice — confirm with a qualified professional or the relevant authority.

Frequently Asked Questions

What happens if the estate cannot cover the legacies?

Legacies abate — they are reduced proportionately — and residuary beneficiaries receive nothing. Specific gifts of identified property rank ahead of general pecuniary legacies.

Is inheritance tax deducted before the residue?

Usually yes, from the residue unless the will directs otherwise, which can materially change who bears the tax.