A/HRC/14/42 61. As concerns the assistance to be provided to the families of persons unaccounted for, it is essential to ensure that the dependents of such persons are entitled to the same social or financial benefits provided for other victims. States should adopt a gender-sensitive approach to ensuring the rights of the relatives. Such matters as the custody of the children of the missing person, inheritance rights, re-marriage rights, pension rights and entitlements to public assistance should be properly addressed in domestic legislation. In this respect, the draft recommendation on principles concerning missing persons and the presumption of death14 prepared by the Council of Europe Directorate General of Human Rights and Legal Affairs should be noted. According to the draft recommendation, a fair balance must be struck between the interests of missing persons and of those with a legitimate interest, particularly as regards property and inheritance rights, pension and life insurance rights, right to enter a new union (marriage, registered partnership or similar union), legal affiliation and parental rights. 62. If needed, financial assistance should be provided to all dependents. The interests of the child should be given primary importance. Children should receive special support and protection. In particular, measures should be taken to reunite unaccompanied children with their families. The needs of single heads of families should be given special attention, taking into consideration the specific needs faced by women in such situations. States should ensure that the families of persons unaccounted for benefit from support programmes in order to adapt to their situations and come to terms with events. Community and psychological support, including therapeutic when necessary, should also be provided to those in need. 63. The right of relatives of missing persons to be granted reparation should be ensured. 64. States should provide support for civil society initiatives in favour of the families of the missing and those linked with solving the issue of the missing. Furthermore, they should facilitate contacts, including cross-border contacts, between families of the missing. 65. The international community as well as national authorities could play a more proactive role in assisting the families of the missing to organize themselves, including through the provision of funding, provision of premises, equipment for communication, etc. It is important to avoid politicizing this support and to allow the families of the missing to run their own independent organizations. IX. Treatment of the dead and identification of human remains 66. National legislation should contain provisions governing the situation of the dead and human remains. 67. The main principle is that the dead should be sought, collected and identified without distinction. The exhumation, collection, transportation, temporary storage or burial, and repatriation of human remains and corpses should be ensured. The dead should be treated with respect and dignity. When identified, they should be buried in individually marked graves in sites that are identified and registered. The missing persons’ relatives have the right to demand that places of burial and exhumation where the missing persons were either buried or exhumed be marked. Adequate training and information on means of identification and the treatment of the dead should be provided to members of the armed forces and relevant services involved in the collection and management of the dead. 14 GE.10-12433 Document CDCJ (2009) 35 Final. 13