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sometimes the best laid plans of the testator simply donamp;#39;t work out property gifted by a will may no longer be owned at the time of death people who are to receive gifts may no longer be alive or an estate may not have the funding to meet the Wills cash gifts provisions in this presentation we will discuss what happens when circumstances caused the fulfillment of a will provision to be impossible or impractical adem ssin occurs when identified property is no longer in the testatoramp;#39;s of state at the time of death it could have been sold destroyed or otherwise disposed of during the lifetime of the testator for example letamp;#39;s assume that a will provides that the testatoramp;#39;s 2018 Toyota Corolla is to be distributed to his daughter Lisa but by the time the testator passes away in 2035 the Corolla has long been in the junkyard the rule in this case is simple the gift a deems which means that it becomes moot and irrelevant the named recipient does not get reimbu
