descendants (CA uses per capita with representation) parents (CA: half to each or all to single surviving) descendants of parents (brothers, sisters, nieces and nephews) grandparents and their descendants (divide equally between living grandparents; if all deceased goes to aunts and uncles by per capita with representation) former step children and descendants (step children that were not treated as real child) next of kin (CA uses civil law with parentalic preference) deceased spouse's parents and their descendants escheat to the state governmnet (if no heirs at all can be found)