important to note the difference between heirs and beneficiaries. The
heirs are the closest living relatives of the decedent.
beneficiaries are those people who are given property in the will. If a
person is a beneficiary but not an heir, that person does not have to be
listed in Part 3 of Standard Form #5.
Rules of Inheritance
There are certain rules
regarding the notice that must be given to heirs. If you need help
determining the heirs of the decedent, you may consult the Rules of Inheritance page