When people get married, they usually arrange for joint bank or building society accounts, inform the Revenue Commissioners that they wish to be taxed jointly and, ideally, leave their estates to each other in their wills, marriage having revoked any existing wills. For Mrs D, financial partnership did not happen: "My husband has now retired on pension and we still don't have joint accounts, nor do I have a cheque book. My husband gets very annoyed when I mention his making a will, but the bank manager says that I am in a very serious financial position if he should die before me."

Mrs D is presumably she has not worked outside the home since she married has left her completely dependent on her husband. However, if he should die without a valid will, she would be automatically entitled to two-thirds of his estate, with the other third going to their children. If they have no children, she would inherit everything. If he has written a will, she is entitled to at least one-third of his estate, if they have children, and one-half if they have none. However, because her name is not on the deeds of the family home, his bank accounts or investments (and he may or may not have made pension provisions for her from his occupational pension), she could be seriously short of funds until the intestacy process is concluded. Though she is entitled to a share of the family home and any funds in his accounts, the house can only be sold and the money in the accounts spent after all the legalities are completed. (Processing an intestate account is more expensive than if a will has been written.)

By having a joint account with your spouse, each partner has automatic access to the funds, even if one partner should die.