In New York, the Simultaneous Death Act provides that where a married couple dies simultaneously, half of the marital estate is distributed as if the husband survived and half as if wife survived. However, if a Will was executed and a provision addresses this instance where a couple dies simultaneously, then the Will determines how each estate is distributed. For example, a husband may write into his will the following provision: “I give my entire estate to my spouse, provided she survives me by 30 days or 60 days. If not, I give my entire estate to my mother.”