A person who receives property in intestacy.

EPTL 1-2.5: “A distributee is a person entitled to take or share in the property of a decedent under the statutes governing descent and distribution.”

SCPA 103(14): “Any person entitled to take or share in the property of a decedent under the statutes governing descent and distribution.”

The terms “heir,” “heirs at law,” and “next of kin” are synonymous with distributee. EPTL 2-1.1.