diff --git a/.rubocop_todo.yml b/.rubocop_todo.yml
index e8052c0..3ad0574 100644
--- a/.rubocop_todo.yml
+++ b/.rubocop_todo.yml
@@ -18,7 +18,7 @@ Metrics/BlockLength:
 # Offense count: 2
 # Configuration parameters: CountComments.
 Metrics/ClassLength:
-  Max: 128
+  Max: 131
 
 # Offense count: 4
 Metrics/CyclomaticComplexity:
diff --git a/CHANGELOG.md b/CHANGELOG.md
index d07a507..9144b8e 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,5 +1,11 @@
+* Nested attributes support reference associations.
+
+* References many association destruction works now the same way as embedded many one does. If any object was destroyed or marked for destruction - if will be moved to the destroyed array on `apply_changes` call (on the parent object saving).
+
+* References one and many associations now don't destroy the object if it was marked for destruction, but the association is not autosave. In this case the object will be unlinked from the parent object and moved to the `destroyed` array for the references many association.
+
 * No more `ActiveData.persistence_adapter` method. Define `self.active_data_persistence_adapter` directly in the desired class.
 
 * Represented attributes are not provided by default, to add them, `include ActiveData::Model::Representation`
 
-* `include ActiveData::Model::Associations::Validations` is not included by default anymore, to get `validate_ancestry!`, `valid_ancestry?` and `invalid_ancestry?` methods back you neet to include this module manually.
+* `include ActiveData::Model::Associations::Validations` is not included by default anymore, to get `validate_ancestry!`, `valid_ancestry?` and `invalid_ancestry?` methods back you need to include this module manually.
diff --git a/Gemfile b/Gemfile
index 976ecdb..944699e 100644
--- a/Gemfile
+++ b/Gemfile
@@ -5,4 +5,5 @@ gemspec
 group :test do
   gem 'guard'
   gem 'guard-rspec'
+  gem 'pry'
 end
diff --git a/lib/active_data/model/associations/nested_attributes.rb b/lib/active_data/model/associations/nested_attributes.rb
index afec0cb..87c4c8e 100644
--- a/lib/active_data/model/associations/nested_attributes.rb
+++ b/lib/active_data/model/associations/nested_attributes.rb
@@ -71,12 +71,8 @@ def self.assign_nested_attributes_for_one_to_one_association(object, association
             association = object.association(association_name)
             existing_record = association.target
             primary_attribute_name = primary_name_for(association.reflection.klass)
-            if existing_record
-              primary_attribute = existing_record.attribute(primary_attribute_name)
-              primary_attribute_value = primary_attribute.typecast(attributes[primary_attribute_name]) if primary_attribute
-            end
 
-            if existing_record && (!primary_attribute || options[:update_only] || existing_record.primary_attribute == primary_attribute_value)
+            if existing_record && (options[:update_only] || existing_record_matches?(existing_record, primary_attribute_name, attributes))
               assign_to_or_mark_for_destruction(existing_record, attributes, options[:allow_destroy]) unless call_reject_if(object, association_name, attributes)
             elsif attributes[primary_attribute_name].present?
               raise ActiveData::ObjectNotFound.new(object, association_name, attributes[primary_attribute_name])
@@ -123,9 +119,7 @@ def self.assign_nested_attributes_for_collection_association(object, association
                 end
               else
                 existing_record = association.target.detect do |record|
-                  primary_attribute_value = record.attribute(primary_attribute_name)
-                    .typecast(attributes[primary_attribute_name])
-                  record.primary_attribute == primary_attribute_value
+                  existing_record_matches?(record, primary_attribute_name, attributes)
                 end
                 if existing_record
                   unless call_reject_if(object, association_name, attributes)
@@ -189,6 +183,17 @@ def self.unassignable_keys(object)
           def self.primary_name_for(klass)
             klass < ActiveData::Model ? klass.primary_name : 'id'
           end
+
+          def self.existing_record_matches?(existing_record, primary_attribute_name, attributes)
+            if existing_record.is_a?(ActiveData::Model)
+              primary_attribute = existing_record.attribute(primary_attribute_name)
+              primary_attribute_value = primary_attribute.typecast(attributes[primary_attribute_name]) if primary_attribute
+
+              !primary_attribute || existing_record.primary_attribute == primary_attribute_value
+            else
+              attributes[primary_attribute_name].present? && existing_record.send(primary_attribute_name).to_s == attributes[primary_attribute_name].to_s
+            end
+          end
         end
 
         module ClassMethods
diff --git a/lib/active_data/model/associations/references_many.rb b/lib/active_data/model/associations/references_many.rb
index 32c8113..94f0c03 100644
--- a/lib/active_data/model/associations/references_many.rb
+++ b/lib/active_data/model/associations/references_many.rb
@@ -18,11 +18,25 @@ def create!(attributes = {})
           object
         end
 
+        def destroyed
+          @destroyed ||= []
+        end
+
         def apply_changes
-          target.all? do |object|
+          @destroyed = []
+
+          result = target.all? do |object|
             if object
-              if object.marked_for_destruction? && reflection.autosave?
-                object.destroy
+              if object.marked_for_destruction?
+                @destroyed.push(object)
+                if reflection.autosave?
+                  object.destroy
+                else
+                  true
+                end
+              elsif object.destroyed?
+                @destroyed.push(object)
+                true
               elsif object.new_record? || (reflection.autosave? && object.changed?)
                 persist_object(object)
               else
@@ -32,6 +46,9 @@ def apply_changes
               true
             end
           end
+
+          @target -= @destroyed
+          result
         end
 
         def target=(object)
diff --git a/lib/active_data/model/associations/references_one.rb b/lib/active_data/model/associations/references_one.rb
index d5e9827..cd44a9a 100644
--- a/lib/active_data/model/associations/references_one.rb
+++ b/lib/active_data/model/associations/references_one.rb
@@ -18,8 +18,13 @@ def create!(attributes = {})
 
         def apply_changes
           if target
-            if target.marked_for_destruction? && reflection.autosave?
-              target.destroy
+            if target.marked_for_destruction?
+              if reflection.autosave?
+                target.destroy
+              else
+                replace(nil)
+                true
+              end
             elsif target.new_record? || (reflection.autosave? && target.changed?)
               persist_object(target)
             else
diff --git a/spec/lib/active_data/active_record/nested_attributes_spec.rb b/spec/lib/active_data/active_record/nested_attributes_spec.rb
index 7030005..dd3054a 100644
--- a/spec/lib/active_data/active_record/nested_attributes_spec.rb
+++ b/spec/lib/active_data/active_record/nested_attributes_spec.rb
@@ -2,14 +2,16 @@
 require 'shared/nested_attribute_examples'
 
 describe ActiveData::ActiveRecord::NestedAttributes do
-  before do
-    stub_class(:user, ActiveRecord::Base) do
-      embeds_one :profile
-      embeds_many :projects
+  context 'embedded nested attributes' do
+    before do
+      stub_class(:user, ActiveRecord::Base) do
+        embeds_one :profile
+        embeds_many :projects
 
-      accepts_nested_attributes_for :profile, :projects
+        accepts_nested_attributes_for :profile, :projects
+      end
     end
-  end
 
-  include_examples 'nested attributes'
+    include_examples 'embedded nested attributes'
+  end
 end
diff --git a/spec/lib/active_data/model/associations/nested_attributes_spec.rb b/spec/lib/active_data/model/associations/nested_attributes_spec.rb
index b741659..5fadb3d 100644
--- a/spec/lib/active_data/model/associations/nested_attributes_spec.rb
+++ b/spec/lib/active_data/model/associations/nested_attributes_spec.rb
@@ -2,7 +2,7 @@
 require 'shared/nested_attribute_examples'
 
 describe ActiveData::Model::Associations::NestedAttributes do
-  context '' do
+  context 'embedded nested attributes' do
     before do
       stub_model :user do
         include ActiveData::Model::Associations
@@ -19,16 +19,17 @@ def save
       end
     end
 
-    include_examples 'nested attributes'
+    include_examples 'embedded nested attributes'
   end
 
-  xcontext 'references_one' do
+  context 'referenced nested attributes' do
     before do
       stub_class(:author, ActiveRecord::Base)
       stub_class(:user, ActiveRecord::Base)
 
       stub_model :book do
         include ActiveData::Model::Associations
+        include ActiveData::Model::Lifecycle
 
         references_one :author
         references_many :users
@@ -57,7 +58,7 @@ def save
       end
 
       context 'existing' do
-        let(:author) { Author.new(name: 'Author') }
+        let(:author) { Author.create!(name: 'Author') }
         let(:book) { Book.new author: author }
 
         specify { expect { book.author_attributes = {id: 42, name: 'Author'} }.to raise_error ActiveData::ObjectNotFound }
@@ -106,10 +107,166 @@ def save
           end
         end
       end
-    end
 
-    context 'references_many' do
-      let(:book) { Book.new }
+      context 'references_many' do
+        let(:book) { Book.new }
+
+        specify { expect { book.users_attributes = {} }.not_to change { book.users } }
+        specify do
+          expect { book.users_attributes = [{email: 'User 1'}, {email: 'User 2'}] }
+            .to change { book.users.map(&:email) }.to(['User 1', 'User 2'])
+        end
+        specify do
+          expect { book.users_attributes = {1 => {email: 'User 1'}, 2 => {email: 'User 2'}} }
+            .to change { book.users.map(&:email) }.to(['User 1', 'User 2'])
+        end
+        specify do
+          expect { book.users_attributes = [{id: 33, email: 'User 1'}, {email: 'User 2'}] }
+            .to raise_error ActiveData::ObjectNotFound
+        end
+        specify do
+          expect { book.users_attributes = [{email: ''}, {email: 'User 2'}] }
+            .to change { book.users.map(&:email) }.to(['', 'User 2'])
+        end
+
+        context ':limit' do
+          before { Book.accepts_nested_attributes_for :users, limit: 1 }
+
+          specify do
+            expect { book.users_attributes = [{email: 'User 1'}] }
+              .to change { book.users.map(&:email) }.to(['User 1'])
+          end
+          specify do
+            expect { book.users_attributes = [{email: 'User 1'}, {email: 'User 2'}] }
+              .to raise_error ActiveData::TooManyObjects
+          end
+        end
+
+        context ':reject_if' do
+          context do
+            before { Book.accepts_nested_attributes_for :users, reject_if: :all_blank }
+            specify do
+              expect { book.users_attributes = [{email: ''}, {email: 'User 2'}] }
+                .to change { book.users.map(&:email) }.to(['User 2'])
+            end
+          end
+
+          context do
+            before { Book.accepts_nested_attributes_for :users, reject_if: ->(attributes) { attributes['email'].blank? } }
+            specify do
+              expect { book.users_attributes = [{email: ''}, {email: 'User 2'}] }
+                .to change { book.users.map(&:email) }.to(['User 2'])
+            end
+          end
+
+          context do
+            before { Book.accepts_nested_attributes_for :users, reject_if: ->(attributes) { attributes['foobar'].blank? } }
+            specify do
+              expect { book.users_attributes = [{email: ''}, {email: 'User 2'}] }
+                .not_to change { book.users }
+            end
+          end
+        end
+
+        context 'existing' do
+          let(:users) { Array.new(2) { |i| User.create!(email: "User #{i.next}").tap { |pr| pr.id = 42 + i } } }
+          let(:book) { Book.new users: users }
+
+          specify do
+            expect do
+              book.users_attributes = [
+                {id: users.first.id, email: 'User 3'},
+                {email: 'User 4'}
+              ]
+            end.to change { book.users.map(&:email) }.to(['User 3', 'User 2', 'User 4'])
+          end
+          specify do
+            expect do
+              book.users_attributes = [
+                {id: users.first.id, email: 'User 3'},
+                {id: 33, email: 'User 4'}
+              ]
+            end.to raise_error ActiveData::ObjectNotFound
+          end
+          specify do
+            expect do
+              book.users_attributes = [
+                {id: users.first.id, email: 'User 3'},
+                {id: 33, email: 'User 4', _destroy: 1}
+              ]
+            end.to raise_error ActiveData::ObjectNotFound
+          end
+          specify do
+            expect do
+              book.users_attributes = {
+                1 => {id: users.first.id, email: 'User 3'},
+                2 => {email: 'User 4'}
+              }
+            end.to change { book.users.map(&:email) }.to(['User 3', 'User 2', 'User 4'])
+          end
+          specify do
+            expect do
+              book.users_attributes = [
+                {id: users.first.id, email: 'User 3', _destroy: '1'},
+                {email: 'User 4', _destroy: '1'}
+              ]
+            end.to change { book.users.map(&:email) }.to(['User 3', 'User 2'])
+          end
+          specify do
+            expect do
+              book.users_attributes = [
+                {id: users.first.id, email: 'User 3', _destroy: '1'},
+                {email: 'User 4', _destroy: '1'}
+              ]
+              book.save { true }
+            end.to change { book.users.map(&:email) }.to(['User 3', 'User 2'])
+          end
+
+          context ':allow_destroy' do
+            before { Book.accepts_nested_attributes_for :users, allow_destroy: true }
+
+            specify do
+              expect do
+                book.users_attributes = [
+                  {id: users.first.id, email: 'User 3', _destroy: '1'},
+                  {email: 'User 4', _destroy: '1'}
+                ]
+              end.to change { book.users.map(&:email) }.to(['User 3', 'User 2'])
+            end
+            specify do
+              expect do
+                book.users_attributes = [
+                  {id: users.first.id, email: 'User 3', _destroy: '1'},
+                  {email: 'User 4', _destroy: '1'}
+                ]
+                book.save { true }
+              end.to change { book.users.map(&:email) }.to(['User 2'])
+            end
+          end
+
+          context ':update_only' do
+            before { Book.accepts_nested_attributes_for :users, update_only: true }
+
+            specify do
+              expect do
+                book.users_attributes = [
+                  {id: users.first.id, email: 'User 3'},
+                  {email: 'User 4'}
+                ]
+              end.to change { book.users.map(&:email) }.to(['User 3', 'User 2'])
+            end
+
+            specify do
+              expect do
+                book.users_attributes = [
+                  {id: users.last.id, email: 'User 3'},
+                  {id: users.first.id.pred, email: 'User 0'}
+                ]
+              end.to raise_error ActiveData::ObjectNotFound
+            end
+          end
+        end
+      end
     end
   end
 
diff --git a/spec/lib/active_data/model/associations/references_many_spec.rb b/spec/lib/active_data/model/associations/references_many_spec.rb
index 27b1e6b..c176f09 100644
--- a/spec/lib/active_data/model/associations/references_many_spec.rb
+++ b/spec/lib/active_data/model/associations/references_many_spec.rb
@@ -235,28 +235,49 @@
       existing_association.build(name: 'Morty')
       expect { existing_association.apply_changes }
         .to change { existing_book.author_ids }
-        .from([author.id, nil]).to([author.id, be_a(Integer)])
+        .from([author.id, nil]).to([be_a(Integer).and(be > author.id)])
+    end
+    specify do
+      existing_association.target.first.mark_for_destruction
+      existing_association.build(name: 'Morty')
+      expect { existing_association.apply_changes }
+        .to change { existing_association.destroyed }
+        .from([]).to([author])
     end
     specify do
       existing_association.target.first.mark_for_destruction
       existing_association.build(name: 'Morty')
       expect { existing_association.apply_changes }
         .to change { existing_association.target.map(&:persisted?) }
-        .from([true, false]).to([true, true])
+        .from([true, false]).to([true])
+    end
+    specify do
+      existing_association.target.first.mark_for_destruction
+      existing_association.build(name: 'Morty')
+      expect { existing_association.apply_changes }
+        .to change { existing_association.destroyed.map(&:persisted?) }
+        .from([]).to([true])
     end
     specify do
       existing_association.target.first.destroy!
       existing_association.build(name: 'Morty')
       expect { existing_association.apply_changes }
         .to change { existing_book.author_ids }
-        .from([author.id, nil]).to([author.id, be_a(Integer)])
+        .from([author.id, nil]).to([be_a(Integer).and(be > author.id)])
     end
     specify do
       existing_association.target.first.destroy!
       existing_association.build(name: 'Morty')
       expect { existing_association.apply_changes }
         .to change { existing_association.target.map(&:persisted?) }
-        .from([false, false]).to([false, true])
+        .from([false, false]).to([true])
+    end
+    specify do
+      existing_association.target.first.destroy!
+      existing_association.build(name: 'Morty')
+      expect { existing_association.apply_changes }
+        .to change { existing_association.destroyed }
+        .from([]).to([author])
     end
 
     context ':autosave' do
@@ -301,28 +322,49 @@
         existing_association.build(name: 'Morty')
         expect { existing_association.apply_changes }
           .to change { existing_book.author_ids }
-          .from([author.id, nil]).to([author.id, be_a(Integer)])
+          .from([author.id, nil]).to([be_a(Integer).and(be > author.id)])
+      end
+      specify do
+        existing_association.target.first.mark_for_destruction
+        existing_association.build(name: 'Morty')
+        expect { existing_association.apply_changes }
+          .to change { existing_association.destroyed }
+          .from([]).to([author])
       end
       specify do
         existing_association.target.first.mark_for_destruction
         existing_association.build(name: 'Morty')
         expect { existing_association.apply_changes }
           .to change { existing_association.target.map(&:persisted?) }
-          .from([true, false]).to([false, true])
+          .from([true, false]).to([true])
+      end
+      specify do
+        existing_association.target.first.mark_for_destruction
+        existing_association.build(name: 'Morty')
+        expect { existing_association.apply_changes }
+          .to change { existing_association.destroyed.map(&:persisted?) }
+          .from([]).to([false])
       end
       specify do
         existing_association.target.first.destroy!
         existing_association.build(name: 'Morty')
         expect { existing_association.apply_changes }
           .to change { existing_book.author_ids }
-          .from([author.id, nil]).to([author.id, be_a(Integer)])
+          .from([author.id, nil]).to([be_a(Integer).and(be > author.id)])
       end
       specify do
         existing_association.target.first.destroy!
         existing_association.build(name: 'Morty')
         expect { existing_association.apply_changes }
           .to change { existing_association.target.map(&:persisted?) }
-          .from([false, false]).to([false, true])
+          .from([false, false]).to([true])
+      end
+      specify do
+        existing_association.target.first.destroy!
+        existing_association.build(name: 'Morty')
+        expect { existing_association.apply_changes }
+          .to change { existing_association.destroyed }
+          .from([]).to([author])
       end
     end
   end
diff --git a/spec/lib/active_data/model/associations/references_one_spec.rb b/spec/lib/active_data/model/associations/references_one_spec.rb
index 3270fa9..7602991 100644
--- a/spec/lib/active_data/model/associations/references_one_spec.rb
+++ b/spec/lib/active_data/model/associations/references_one_spec.rb
@@ -179,12 +179,14 @@
       specify do
         existing_association.target.mark_for_destruction
         expect { existing_association.send(method) }
-          .not_to change { existing_association.target.destroyed? }
+          .to change { existing_association.target }
+          .to(nil)
       end
       specify do
         existing_association.target.mark_for_destruction
         expect { existing_association.send(method) }
-          .not_to change { existing_book.author_id }
+          .to change { existing_book.author_id }
+          .to(nil)
       end
       specify do
         existing_association.target.destroy!
diff --git a/spec/shared/nested_attribute_examples.rb b/spec/shared/nested_attribute_examples.rb
index 17d1198..ee877ab 100644
--- a/spec/shared/nested_attribute_examples.rb
+++ b/spec/shared/nested_attribute_examples.rb
@@ -1,6 +1,6 @@
 require 'spec_helper'
 
-shared_examples 'nested attributes' do
+shared_examples 'embedded nested attributes' do
   before do
     stub_model :project do
       include ActiveData::Model::Primary
@@ -143,7 +143,7 @@ def profile_attributes=(args)
         .to change { user.projects.map(&:title) }.to(['Project 1', 'Project 2'])
     end
     specify do
-      expect { user.projects_attributes = [{slug: 42, title: 'Project 1'}, {title: 'Project 2'}] }
+      expect { user.projects_attributes = [{slug: 33, title: 'Project 1'}, {title: 'Project 2'}] }
         .to change { user.projects.map(&:title) }.to(['Project 1', 'Project 2'])
     end
     specify do
@@ -200,8 +200,7 @@ def profile_attributes=(args)
             {slug: projects.first.slug.to_i, title: 'Project 3'},
             {title: 'Project 4'}
           ]
-        end
-          .to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2', 'Project 4'])
+        end.to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2', 'Project 4'])
       end
       specify do
         expect do
@@ -209,8 +208,7 @@ def profile_attributes=(args)
             {slug: projects.first.slug.to_i, title: 'Project 3'},
             {slug: 33, title: 'Project 4'}
           ]
-        end
-          .to change { user.projects.map(&:slug) }.to(%w[42 43 33])
+        end.to change { user.projects.map(&:slug) }.to(%w[42 43 33])
       end
       specify do
         expect do
@@ -227,8 +225,7 @@ def profile_attributes=(args)
             1 => {slug: projects.first.slug.to_i, title: 'Project 3'},
             2 => {title: 'Project 4'}
           }
-        end
-          .to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2', 'Project 4'])
+        end.to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2', 'Project 4'])
       end
       specify do
         expect do
@@ -236,8 +233,7 @@ def profile_attributes=(args)
             {slug: projects.first.slug.to_i, title: 'Project 3', _destroy: '1'},
             {title: 'Project 4', _destroy: '1'}
           ]
-        end
-          .to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
+        end.to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
       end
       specify do
         expect do
@@ -246,8 +242,7 @@ def profile_attributes=(args)
             {title: 'Project 4', _destroy: '1'}
           ]
           user.save { true }
-        end
-          .to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
+        end.to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
       end
 
       context ':allow_destroy' do
@@ -259,8 +254,7 @@ def profile_attributes=(args)
               {slug: projects.first.slug.to_i, title: 'Project 3', _destroy: '1'},
               {title: 'Project 4', _destroy: '1'}
             ]
-          end
-            .to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
+          end.to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
         end
         specify do
           expect do
@@ -269,8 +263,7 @@ def profile_attributes=(args)
               {title: 'Project 4', _destroy: '1'}
             ]
             user.save { true }
-          end
-            .to change { user.projects.map(&:title) }.to(['Project 2'])
+          end.to change { user.projects.map(&:title) }.to(['Project 2'])
         end
       end
 
@@ -283,8 +276,7 @@ def profile_attributes=(args)
               {slug: projects.first.slug.to_i, title: 'Project 3'},
               {title: 'Project 4'}
             ]
-          end
-            .to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
+          end.to change { user.projects.map(&:title) }.to(['Project 3', 'Project 2'])
         end
 
         specify do
@@ -293,8 +285,7 @@ def profile_attributes=(args)
               {slug: projects.last.slug.to_i, title: 'Project 3'},
               {slug: projects.first.slug.to_i.pred, title: 'Project 0'}
             ]
-          end
-            .to change { user.projects.map(&:title) }.to(['Project 1', 'Project 3'])
+          end.to change { user.projects.map(&:title) }.to(['Project 1', 'Project 3'])
         end
       end
     end