This chapter considers the Law Commission’s recommendations for the reform of the law of intestacy for cohabitants. While the Marriage Act 2013 extends marriage to same sex couples in England and Wales the chapter focuses on opposite-sex spouses and cohabitants mainly for the reason that normative issues discussed may not be equally relevant to same-sex couples. The chapter argues that, while seemingly progressive in terms of ex tending rights to cohabitants, the intestacy proposals in fact reinforce a traditional family form and provide only fairly modest protection against financial hardship in the event of intestacy. It discusses three issues. The first is normative reasons for extending rights to qualifying cohabitants. The second is that the intestacy reform proposals retain a spouse-focused approach, thereby adding another group that has priority over other beneficiaries. Lastly, there is the issue of the inheritance tax liability of cohabitants, a matter which received little attention in the Intestacy Report.