Arkansas Code Title 28. Wills, Estates, and Fiduciary Relationships § 28-53-108. Contributions--Amount, time, etc.

(a) When real or personal property which has been specifically devised or charged with a legacy shall be sold or taken by the personal representative for the payment of claims, general legacies, the family allowances, the shares of pretermitted heirs, or the share of a surviving spouse who elects to take against the will, other legatees and devisees shall contribute according to their respective interests to the legatee or devisee whose legacy or devise has been sold or taken so as to accomplish an abatement in accordance with the provisions of § 28-53-107.

(b) The court shall determine, at the time of the hearing on the petition for final distribution, the amounts of the respective contributions and whether the contributions shall be made before distribution or shall constitute a lien on specific property which is distributed.