What is COM+? What is equivalent for COM+ in .Net?
ServicedComponent http://msdn.microsoft.com/en-us/library/7c05y13x(VS.71).aspx
Right here on wikipedia. Has a section on .Net Component Object Model
There is no equivalent in .Net as you can still use COM+ in .Net but there are better ways of achieving the same thing.
COM+ was Microsoft's offering in the battle for the middle tier that raged in the late nineties. A set of extensions built on top of COM with typical middleware duties like componentizing modules across machines and getting them to work together in a transaction-safe way. CORBA was another one, now also largely forgotten.
The only thing it really accomplished was to make Java a significant force.
COM Interop used to be a rather dangerous, if not overly-hyped feature.
Why dangerous? It used to collect and dispose of live com pointers, thus pulling the rug right out from under you. Oh my, it was so much fun. It could be fixed by now I would hope.