2-7-808. Order of abatement.
(a) Except as provided in the will, shares of the distributees shall abate for the payment of debts and charges, federal and state taxes, legacies and the share of the surviving spouse who elects to take against the will without any preference or priority as between real and personal property, in the following order:
(i) Property not disposed of by the will;
(ii) Property devised to the residuary devisee, except property devised to a surviving spouse who takes under the will;
(iii) Property disposed of by the will but not specifically devised and not devised to the residuary devisee, except property devised to a surviving spouse who takes under the will;
(iv) Property specifically devised, except property devised to a surviving spouse who takes under the will;
(v) Property devised to a surviving spouse who takes under the will.
(b) If the provisions of the will, the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection (a), the shares of distributees shall abate in the manner necessary to give effect to the intention of the testator.