This typically happens when a co-heir/co-legatee dies (or rejects) his/her inheritance/legacy; thereby increasing the other heirs’/legatees’ shares.
EXAMPLE:
John’s will gives equal money to Joe and Jane (his children). If Joe were to take his share, then the added tax liability would eliminate all of Joe’s gains. Therefore, Joe decides to reject the legacy. Jane, on the other hand, would benefit from the accretion (if John’s will provided for such a transfer – from Joe to Jane).2. The gradual, imperceptible addition of soil to the shore by the natural action of waters
compare avulsion
3. in situations involving a trust, any addition to principal/income that results from an extraordinary occurrence (ie, an event that – while foreseeable – rarely occurs).
