Appraisers of an estate can be relatives of the deceased, but they cannot (usually) be heirs or beneficiaries of the estate. If one of the appraisers of an estate has the same last name as the deceased, then they are not an heir or a beneficiary. It usually is a violation of state statute, not to mention good practice, to appoint someone with a direct interest in an estate as an appraiser of that estate.
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