The Act specifies that, if two or more people die within 120 hours of one another, and no will or other document provides for this situation explicitly, each is considered to have predeceased the others.
As of 2010[update], 19 states (Alaska, Arizona, Arkansas, Colorado, Hawaii, Kansas, Kentucky, Massachusetts, Montana, New Hampshire, New Mexico, New York, North Carolina, North Dakota, Ohio, Oregon, South Dakota, Utah, Virginia, and Wisconsin), as well as the District of Columbia and the Virgin Islands have explicitly adopted the Act in its current version.
A number of other states have indirectly adopted the Act as part of the Uniform Probate Code.
This would increase the legal costs involved, and cause Alice's estate to be subject to tax twice: once alone, and once as part of Bob's.
If Carol has named a secondary beneficiary in her policy, that person will receive the life insurance benefit.