14-2711

14-2711. Distribution to heirs; effect

A. If an applicable statute or a governing instrument calls for a present or future distribution to or creates a present or future interest in a designated individual's heirs, heirs at law, next of kin, relatives, or family, or by similar language, the property passes to those persons, including the state, who would inherit the designated individual's intestate estate under the intestate succession law of the designated individual's domicile if the designated individual died when the disposition is to take effect in possession or enjoyment. The property passes to those persons in the proportion described by the laws of intestate succession.

B. If the designated individual's surviving spouse is living but is remarried at the time the disposition is to take effect in possession or enjoyment, the surviving spouse is not an heir of the designated individual.