For example, if a person dies intestate, the laws of some jurisdictions require distribution of the estate to the deceased's spouse or children. However, if there are none of these, the estate can often be distributed to the next closest group of living relatives, whether they be parents, grandparents, first cousins, aunts and uncles, or second cousins in extreme cases. If a person dies intestate with no identifiable next of kin, the person's estate generally escheats (i.e., legally reverts) to the government.