Paralegal Advanced Competency Exam (PACE) Practice Exam 2026 - Free PACE Practice Questions and Study Guide

A bequest refers to the act of leaving personal property or monetary gifts to an individual or organization through a will. Therefore, individuals or entities specifically named in a will to receive these assets are the primary beneficiaries of a bequest. When someone is identified as an heir or individual in this context, it means they stand to gain from the decedent's estate as outlined in the will.

The other options may involve responsibilities related to the estate but do not directly benefit from a bequest. For example, a legal guardian has a role in caring for minors or dependents but does not automatically receive assets from the estate for themselves. Likewise, while the state may collect estate taxes or may inherit property if there are no heirs, it is not the direct recipient of a bequest. Lastly, an individual managing the estate, often called the executor or administrator, has the duty to distribute the assets, yet they do not personally benefit from the bequest unless specifically named as a beneficiary in the will. Thus, the correct answer reflects who benefits directly from a bequest.