I assume you are asking about the split of an estate if the deceased did not leave a will (he died intestate). The split is dictated by state law and depends on the deceased's family situation - was he married, is the spouse still alive, are there children from this marriage or there marriages, are his parents still alive, does he have siblings, etc, etc. See: MyStateWill.com | Alaska Intestacy Laws (http://www.mystatewill.com/statutes/ak_law.htm) for details.

Of course, these rules apply to the estate that is probated, NOT to any assets with named beneficiaries (such as life insurance, IRAs, 401(k)'s, jointly owned property, trusts, and any other accounts with a "payable on death" benficiary)