Half of Samsung Life Insurance shares, Lee Kun-hee's largest stake, has been endowed to the late chairman's only son, Samsung Electronics Vice Chairman Lee Jae-yong.
The two daughters Lee Boo-jin and Lee Seo-hyun split the remaining shares at 2-for-1 respectively.
Experts say this favors the leadership succession of Lee Jae-yong.
"From the fact that Samsung Electronics Vice Chairman Lee Jae-yong inherited half of the Samsung Life Insurance stocks, it seems that there won't be much change to the governance structure of Samsung Group. Samsung will now be led by Lee Jae-yong, and in the long run some Samsung affiliates may spin off and operate separately."
For the remaining late chairman Lee Kun-hee's shares, the Samsung Group heirs have agreed to split them in accordance with the country's inheritance law.
For shares in Samsung Electronics, Samsung C&T, and Samsung SDS his wife, Hong Ra-hee, will inherit the largest share one third and the three children will each receive two ninths.
The late chairman had stakes in four listed Samsung affiliates, with stocks valued at around 17 billion U.S. dollars.
While it was widely expected that most of the shares owned by the late chairman would be inherited by Lee Jae-yong, industry watchers say the latest decision may have been made to ease the tax burden on each family member who all need a sizeable amount of cash to pay their inheritance tax bills.
Upon reporting to the local authorities their payment plans, the Lee family on Friday paid the first installment of their record-high 11 billion U.S. dollars in inheritance tax.
Min Suk-hyen, Arirang News.