Spouse.

Spouse. The Special Master shall identify as the spouse of a victim the person reported as spouse on the victim's Federal tax return for the year prior to the year of the victim's death (or the person who legally could have been identified by the victim on his or her Federal tax return for the year prior to the year of the victim's death) unless:
(1) The victim was married or divorced in accordance with applicable state law on or after January 1 of the year of the victim's death; or
(2) The victim was not required by law to file a Federal income tax return for the year prior to the year of the victim's death.
(3) The Special Master shall identify as the spouse of a victim any same-sex spouse who was lawfully married to the victim under applicable state law.

Source

28 CFR § 104.3

Scoping language

Beneficiary. The term beneficiary shall mean a person to whom the Personal Representative shall distribute all or part of the award under 104.52 of this part.