distributee

American  

[dih-strib-yoo-tee] / dɪˌstrɪb yʊˈti /

noun

1. Law. a person who shares in a decedent estate.

2. a person to whom something is distributed. distributed.

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distributee British  

/ dɪˌstrɪbjʊˈtiː /

noun

1. law a person entitled to share in the estate of an intestate

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Etymology

Origin of distributee

An Americanism dating back to 1865–70; distribute + -ee

Example Sentences

I find it unlikely that the courts would consider your mother the only distributee in the absence of a will.

From Slate

The downside of deferral, however, is that in order to ensure that any gain in the partnership’s assets is preserved, a complex set of rules governing the distributee partner’s basis in the distributed property is required.

From Forbes

If a partner has a basis adjustment for a partnership property and that property is distributed to another partner, the basis adjustment is not taken into account in determining the distributee partner’s basis in the distributed property.

From Forbes

This is done to prevent the same economic gain from being taxed twice, once by the distributee partner, and again by the partnership.

From Forbes

Both the distributee partner’s recognition of loss and an increase in the basis of the distributed property are only caused by liquidating distributions.

From Forbes