The "heirs-at-law" of a deceased individual are usually those who have an inheritance interest in the estate. Spouse and children are the typical heirs-at-law. Depending upon the family structure and what other relatives are also dead, it can include cousins, siblings, nephews, etc. State statute also plays a role. A legatee is usually someone mentioned in the will of a deceased person. A legatee can also be an heir-at-law, but doesn't have to be.