Estate distribution is the transfer of a decedent's assets to heirs, legatees, or charities according to a will, trust, or state intestacy law. The process includes paying debts, taxes, and expenses, then settling specific bequests and residuary gifts. Clear distribution provisions, beneficiary designations, and liquidity planning minimize delays, disputes, and forced-sale losses.

Executors follow the will or trust, marshal assets, pay debts and taxes, and distribute property. Advisors align beneficiary designations with documents and ensure liquidity via insurance. Clear instructions reduce conflict and shorten timelines, especially when coordinating retirement accounts and jointly owned property.