(1) A will shall not take effect if the right which forms the subject thereof does not comprise the inherited property at the time of the death of the testator; provided, if the testator had intended that his or her will should take effect even if the subject of his or her will does not comprise the inherited property at the time of his or her death, the person charged with the testamentary gift is under a duty to acquire that right and transfer it to the testamentary donee.
(2) In the case of the proviso of paragraph (1), if the person cannot acquire the right or if excessive expense would be required in order to acquire it, he may pay over the value thereof.