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collateral heir

   Also found in: Legal 0.01 sec.
collateral heir

An heir who is not in a direct line from a decedent, but born from a collateral line, such as brothers and sisters, aunts and uncles, or cousins. Relevant in the context of intestate succession, being the order of distribution of property when one dies without a will. Contrast to lineal heirs.



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The bill also provides a definition of collateral heir and makes other technical changes.
2651(e) broadens the predeceased parent rule by expanding its application to transfers (1) that would be taxable distributions or taxable terminations and (2) to collateral heirs, provided that the transferor has no living lineal descendants at the time of transfer.
If the owner of the homestead is not survived by a spouse or lineal descendant, the homestead will pass by intestacy to other relatives, such as the decedent's parents, siblings, or other collateral heirs.
 
 
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