On the death of the debtor spouse, payment of the compensatory allowance, whatever its form, is deducted from the estate. The payment is borne by all the heirs, who are not personally liable for it, up to the limit of the assets of the succession and, in the event of a shortfall, by all the legatees by particular title, in proportion to their emolument, subject to the application of Article 927.
Where the compensatory allowance has been fixed in the form of a capital sum payable under the conditions of article 275, the balance of this indexed capital sum becomes immediately payable.
Where it has been fixed in the form of an annuity, it is substituted by a capital sum immediately due. The substitution is made in accordance with the terms and conditions laid down by decree in the Conseil d’Etat.