<html><body><span style="font-family:Times New Roman; color:#000000; font-size:12pt;"><div>Hi all:</div><div>So Will gifted to significant other (unmarried) and did not name siblings which would have been his natural heirs. Do not think that the significant other could prove a CIR. My question is that while there are two siblings, do the 3 children of a deceased sibling also inherit? </div><div>Thanks</div><div>Mike <br></div><div><br></div><div><img id="sigimg0" title="signature image" src="cid:sigimg0@8c9e68c03189f7770834beee1750cb25" mce_src="cid:sigimg0@8c9e68c03189f7770834beee1750cb25" border="0" alt=""></div></span></body></html>