Did her POA end upon his death,
Yes.
and since they were not legally married, does that make their son (my SO) the one who needs to be handling the estate?
Does your SO want to handle the estate?
His mother keeps talking about some cd's that his dad had in the son's name that need to be signed over to her.
They don't need to be signed over to her at all.
Why would he have cd's in his son's name
His dad wanted him to have the money. Do you know if the CD's are co-owned property, POD (payable on death), or ITF (In Trust For [your SO])?
and is the IRS going to be wondering about that?
Please clarify wondering about what?
There was no will. Who's supposed to do what?
New Jersey Intestate Succession Laws
If any part of a New Jersey decedent's estate is not effectively disposed of by will, the intestate share will be distributed in the following order and manner:
1. Surviving spouse or domestic partner. A surviving spouse or domestic partner is generally first in line to get any assets from the intestate estate. However, the amount a surviving spouse or domestic partner is entitled to varies as follows:
If the decedent leaves no descendants (e.g., child or grandchild) or parents, the surviving spouse or domestic partner is entitled to the entire intestate estate.
The surviving spouse or domestic partner is also entitled to the entire intestate estate if all of the decedent's surviving descendants are also descendants of the surviving spouse or domestic partner and there is no other descendant of the surviving spouse or domestic partner who survives the decedent.
If the decedent is survived by a parent or parents, but not survived by any descendants, the surviving spouse or domestic partner is entitled to the first 25% of the estate, but not less than $50,000 nor more than $200,000, plus three-fourths of the remaining balance of the intestate estate.
The surviving spouse or domestic partner is entitled to the first 25% of the intestate estate, but not less than $50,000.00 nor more than $200,000.00, plus one-half of the balance of the intestate estate
if all of the decedent's surviving descendants are also descendants of the surviving spouse or domestic partner and the surviving spouse or domestic partner has one or more surviving descendants who are not descendants of the decedent; or
if one or more of the decedent's surviving descendants is not a descendant of the surviving spouse or domestic partner.
2. Heirs other than surviving spouse or domestic partner. Any part of the intestate estate not passing to the surviving spouse or domestic partner as indicated above, or the entire intestate estate if there is no surviving spouse or domestic partner, passes as follows to decedent's:
Descendants, taking equally if they are all of the same degree of kinship to the decedent and, if of unequal degree, taking per stirpes.
Parent or parents equally.
Parents' descendants, per stirpes.
One or more surviving grandparents or the descendants of grandparents (e.g., decedent's aunts and uncles). Half of the estate passes to the paternal grandparents if both survive, or to the surviving paternal grandparent or to the descendants of the paternal grandparents if both are deceased, taking per stirpes. The other half passes to the maternal relatives in the same manner. If there is no surviving grandparent or descendants on either the paternal or maternal side, the entire estate passes to the relatives on the other side in the same manner as the half portion would.
Grandparents' descendants, per stirpes.
Step-children or their descendants, per stirpes.
3. State of New Jersey. If there is no taker under any of the above provisions, the intestate estate passes (escheats) by default to the state of New Jersey.
New Jersey Intestate Succession Law Fun Facts
Any person who fails to survive the decedent by 120 hours is deemed to have predeceased the decedent for purposes of intestate succession (which means that the person generally doesn't get a share of the decedent's estate). If it cannot be established by clear and convincing evidence that the person who would otherwise be an heir has survived the decedent by 120 hours, it is considered that the person failed to survive for the required period. However, these rules don't apply if the end result is that the state of New Jersey would end up with the intestate estate.
Relatives of the half blood inherit the same share they would inherit if they were of the whole blood.
Relatives of the decedent conceived before his death but born thereafter inherit as if they had been born in the lifetime of the decedent.
Evildoers take note! Whether or not there is a will, any person who criminally and intentionally kills the decedent is prohibited by law from receiving any of decedent's assets. This includes interests in property held as joint tenants or tenants by the entirety (e.g., survivorship rights in real estate and bank accounts) and benefits under a life insurance policy. The murderer is treated as if he or she had predeceased the murdered decedent, thus automatically becoming ineligible to benefit via inheritance or otherwise.
New Jersey's intestate succession laws, as well as other related laws, can be found in Title 3B of the New Jersey Statutes.
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