Distributions are made in accordance with the terms of the will. A will may contain specific bequest like $5,000 to each grandchild or 2% to my church. These items are paid first. A specific bequest or device can be an asset like all of my Procter & Gamble stock to my brother or my house located at 123 Main Street to my sister. At the end are the remainder beneficiaries, like the balance of my estate in equal shares to my two children. Unless the will specifies otherwise, the remainder beneficiaries get the net estate after all of the bills, debts, expenses, and taxes. The specific bequests do not share in these costs.