Nevada Code § 132.115

Distributee defined
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Distributee
means a person who has received, or has the right to receive, property of a
decedent from the decedents personal representative other than as a creditor
or purchaser. A testamentary trustee is a distributee only to the extent of
distributed assets or increment thereto remaining in his or her hands. A beneficiary
of a testamentary trust to whom the trustee has distributed property received
from a personal representative is a distributee of the personal representative.
As used in this section, testamentary trustee includes a trustee to whom
assets are transferred by will to the extent of the devised assets.

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