Question:
If I understand correctly, according to halacha, when the deceased has no "first-degree" heirs - e.g. no spouse, no children, no siblings, no parents/uncles/aunts/grandparents - that the search for heirs would go back to cousins, second cousins, etc. But what happens when the cousins are married to non-Jews, and/or their children are married to non-Jews and are not raising their children to be Jews? Is there any leniency to leave the estate to a close friend who is a Torah-observant Jew instead?
Answer:
Hello,
Yes you may do that, as the issue of circumventing yerusha does not apply here. However, make sure that the estate is given over as a Halachic living will, in order to circumvent any yerusha issues. I would advise you to speak to someone who specializes in making halachic living wills. If you need help finding someone who can help you with this, let us know where you live, and we can give you some suggestions.
Best wishes