Getting the legacy to the legatee

Readers will be familiar with the onerous duties and responsibilities imposed upon personal representatives. Having obtained possession or control of the assets owned by the deceased, the first priority is, of course, to ensure that the executors have met their own expenses; but following close behind that is the duty to ensure that the deceased’s debts are paid. They must then ensure that assets are transferred to the beneficiaries who are entitled to them. Specific legacies can of course lead to arguments and recriminations about who has been left the most treasured and valuable items. However, there can be another source of dissension: who should meet the cost of transferring the bequest to the legatee? Should the cost fall upon the legatee or should it be treated as an expense of administering the estate so that the residuary beneficiaries effectively meet the cost?