At-death transfers are classified as follows:

1. (a) A specific gift is a transfer of specifically identifiable property.
2. (b) A general gift is a transfer from the general assets of the transferor that does not give specific property.
3. (c) A demonstrative gift is a general gift that specifies the fund or property from which the transfer is primarily to be made.
4. (d) A general pecuniary gift is a pecuniary gift within the meaning of Section 21118.
5. (e) An annuity is a general pecuniary gift that is payable periodically.
6. (f) A residuary gift is a transfer of property that remains after all specific and general gifts have been satisfied.