At-death transfers are classified as follows: (a) A specific gift is a transfer of specifically identifiable property. (b) A general gift is a transfer from the general assets of the transferor that does not give specific property. (c) A demonstrative gift is a general gift that specifies the fund or property from which the transfer is primarily to be made. (d) A general pecuniary gift is a pecuniary gift within the meaning of Section 21118. (e) An annuity is a general pecuniary gift that is payable periodically. (f) A residuary gift is a transfer of property that remains after all specific and general gifts have been satisfied.
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