Dispositions in Favor of Forced Heirs

In accordance with Article 561 of the Turkish Civil Code; regarding testamentary dispositions made to compulsory heirs that exceed the disposable portion, the portion exceeding their compulsory share shall be subject to proportional reduction (tenkis). In the event that there is more than one testamentary disposition subject to reduction, the portion of the disposition made to a compulsory heir that exceeds the compulsory share and the dispositions made to persons who are not compulsory heirs shall be reduced proportionally.