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.