I am divorc3ed with an adult child. I am in a committed relationship and am not certain how distribution of assets between partner and child

You need a will, and probably a power of attorney and other estate planning documents. You need to decide how you want your assets and belongings to be distributed when you are gone and a last will and testament will ensure that happens. In the absence of a will, your partner will get nothing unless you have joint bank accounts or real estate held as joint tenants with rights of survivorship. In that case the share of the person who passes away first goes to the other joint tenant. You also need to make decisions about who you want to make health care and financial decisions for you if you cannot do so- your partner or your child. A power of attorney appoints a person (or persons) to make financial decisions and other non-medical decisions and tasks for you and is only valid while you are alive. A health care proxy appoints another person to make healthcare decisions for you if you are unable to do so. A living will is a useful document to give instructions to your health care proxy, or directly to a doctor or hospital if you are unable to do so.  If you married, whether or not you have a will, your spouse is entitled to the first $50,000 or one-third of your net assets, unless you sign a pre-nuptial agreement that specifies otherwise, as well as a car up to $25,000 in value, cash up to $20,000, personal belongings and clothing up to $20,000 in value, and books, records, photos up to $2,500 in value.