An individual entitled to a distribution of an asset or property interest under applicable state law upon the death of another in the absence of a last will and testament. An heir will also inherit any assets that are not specifically bequeathed to beneficiaries under a valid will. Typically, the heir will be a spouse, child, grandchild or more remote descendant, or a close relative. An heir cannot be determined until the moment of death of the person owning the property, since a supposed heir might die first.

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Reference: Heir