The final step in the probate process is the distribution of the remaining assets to the heirs or beneficiaries. Once all debts, taxes, and expenses have been paid, the executor or administrator can proceed with the distribution in accordance with the terms of the will or the laws of intestacy. This involves transferring ownership of the assets to the designated recipients, following the instructions and guidelines set forth in the will or applicable state laws. The final distribution marks the completion of the probate process, and the estate administration comes to a close.