"Distributee" defined. (a) As used in this article, "distributee" means as defined in W.S. 2-1-301(a)(xiii) and includes any person who is a successor in interest to the decedent: (i) As an heir; (ii) As a beneficiary; (iii) Through the intervening estates of the decedent's heirs, beneficiaries, successors or assigns; or (iv) Through an established record of ownership.