Minn. Stat. § 524.2-711
If a governing instrument calls for a future distribution to or creates a future interest in a designated individual's "heirs," "heirs at law," or "next of kin," the property passes to those persons, including the state of Minnesota under section 524.2-105, and in such shares as would succeed to the designated individual's intestate estate under the laws of intestate succession of the state of Minnesota if the designated individual died when the disposition is to take effect in possession or enjoyment. If the designated individual's surviving spouse is living at the time the disposition is to take effect in possession or enjoyment, the surviving spouse is an heir of the designated individual for the purposes of this section, whether or not the surviving spouse is remarried.
Minn. Stat. § 524.2-711
1997 c 9 s 9