QUESTION PRESENTED
               The claimant, F~, applied for widower’s benefits on the record of S~, the deceased
                  number-holder (NH). The claimant alleges that he and the NH lived together in New
                  Hampshire from 1963 until the NH died in 2016, but were never ceremonially married.
                  The question presented is whether the claimant is NH’s widower for the purposes of
                  entitling the claimant to benefits on the NH’s record under the Social Security Act
                  (the Act).
               
               SHORT ANSWER
               Yes. We believe there is support for the agency to find that the claimant is the NH’s
                  widower for purposes of determining his entitlement to benefits as the NH’s surviving
                  spouse.
               
               BACKGROUND
               On September XX, 2016, the claimant applied for widower’s benefits on the NH’s record.
                  In his form SSA-754, he alleged that he and the NH began living together in New Hampshire
                  in 1963, at which point they “became exclusive forever,” and remained together until
                  the NH died on July XX, 2016. Neither of them had been married previously. The claimant
                  also told SSA that he and the NH had owned property, vehicles, and bank accounts together,
                  and had owned and run several businesses together. In addition, he identified several
                  neighbors and business associates who could confirm the relationship.
               
               In support of these statements, the claimant submitted: (1) a mortgage document showing
                  that he and the NH purchased their current home together in 1986; (2) the title to
                  a car purchased in 2014, listing them both as owners; and (3) a July 2016 bank statement
                  for an account in both their names. In addition, multiple family members completed
                  form SSA-753 in support of the claimant’s application. Each of the siblings responded
                  “yes” to the question, “Did (do) you consider them husband and wife,” although the
                  claimant’s sister and brother both crossed out “husband and wife,” replacing it with
                  “a married couple,” and “life partners,” respectively. Each of the siblings also reported
                  that they saw the couple on holidays, and the claimant’s sister stated that she considered
                  the NH “part of our family.”
               
               The claimant stated that he and the NH had initially referred to the other as a “friend,”
                  but that “everyone could tell otherwise,” and that more recently, each had referred
                  to the other as his partner. He further stated that he and the NH had intended to
                  get formally married, but that same-sex marriage had not become legal in New Hampshire
                  until January 2010, at which time they “continued to talk about it but never got around
                  to it.” They were still living together in New Hampshire when the NH died in July
                  2016; his death certificate lists his domestic status as “never married/civil union.”
               
               Applicable Law
               A. Federal Law
               To qualify for widower’s benefits under the Act, a claimant must show, among other
                  things, that he is the insured’s widower. See 42 U.S.C. § 402(f)(1). As pertinent
                  here, the Act defines a widower as the surviving husband of an individual who was
                  married to the individual for at least nine months prior to the date of the individual’s
                  death. 42 U.S.C. § 416(g)(1)(E).
               
               Under the Act:
               
                  - 
                     
                        i.   
                           An applicant is the . . . widower . . . of a fully or currently insured individual
                              for purposes of this subchapter if . . . the courts of the State in which [the insured
                              individual] was domiciled at the time of death . . . would find that such applicant
                              and such insured individual were validly married at the time . . . such insured individual
                              . . . died.
                            
 
 
- 
                     
                        ii.   
                           If such courts would not find that such applicant and such insured individual were
                              validly married at such time, such applicant shall, nevertheless be deemed to be the
                              . . . widower . . . of such insured individual if such applicant would, under the
                              laws applied by such courts in determining the devolution of intestate personal property,
                              have the same status with respect to the taking of such property as a . . . widower
                              . . . of such insured individual.
                            
 
 
42 U.S.C. § 416(h)(1)(A); see also 20 C.F.R. § 404.345.
               Here, the NH resided in New Hampshire at the time of his death. Therefore, the agency
                  must apply New Hampshire law to determine whether the claimant and the NH were validly
                  married[1] at the time of the NH’s death or whether the agency would deem the claimant to be
                  NH’s widower for intestate succession. Id.
               With respect to the agency’s application of state marriage laws, we note that in Obergefell
                  v. Hodges, 135 S. Ct. 2584, 2604-05 (2015), the Supreme Court held state laws invalid
                  to the extent they exclude same-sex couples from marriage on the same terms and conditions
                  as opposite-sex couples. Pursuant to Harper v. Virginia Dep’t of Taxation, 509 U.S.
                  86, 94-98 (1993), SSA should give Obergefell full retroactive effect in all cases
                  still open on direct review and as to all events, regardless of whether such events
                  predate or postdate Obergefell. As a result, SSA will consider all state-law, same-sex-marriage
                  bans, whether based on state constitutional provisions, statutory provisions, or case
                  law, void and ineffective. SSA will apply the relevant law to the facts as usual to
                  evaluate marital status.
               
               B. New Hampshire Law
               New Hampshire law provides that “[p]ersons cohabiting and acknowledging each other
                  as husband and wife[2] , and generally reputed to be such, for a period of 3 years and until the decease
                  of one of them, shall thereafter be deemed to have been legally married.” N.H. Rev.
                  Stat. Ann. § 457:39. Beyond Section 457:39, which has been “in effect in substantially
                  the same form since 1842,” common-law marriage is not recognized in New Hampshire.
                  Joan S. v. John S., 121 N.H. 96, 98, 427 A.2d 498, 499 (1981). In other words, New
                  Hampshire will not recognize common-law marriage unless one of the parties has died
                  and the couple’s relationship satisfies the requirements of Section 457:39. Id.
               
               “By section 40, chapter 338, Revised Laws, evidence, of ‘acknowledgment, cohabitation
                  and reputation’ is made competent proof of marriage,” and section 39 established “that
                  these requirements continued for three years and until the death of one of the parties,
                  confers thereafter the incidents which follow upon the termination of a valid marriage
                  by death.” Fowler v. Fowler, 96 N.H. 494, 497, 79 A.2d 24, 27 (1951). See also POMS
                  GN 00305.075.B. (discussing recognition of common-law marriage in New Hampshire after one spouse
                  dies.
               
               Thus, Section 457:39 appears to operate exclusively to allow a survivor to acquire
                  the status of spouse in order to inherit a decedent’s assets under New Hampshire’s
                  intestacy laws. SeeN.H. Rev. Stat. Ann. 561:1; see alsoIn
                     re Estate of Buttrick , 134 N.H. 657, 676, 597 A.2d 74, 75 (1991) (upholding probate court’s finding that
                  petitioner was entitled to a share of decedent’s estate pursuant to N.H. Rev. Stat.
                  Ann. 457:39); In re
                     Mallett , 163 N.H. 202, 206, 37 A.3d 333, 336 (2012) (if the prerequisites of N.H. Rev. Stat.
                  Ann. 457:39 are met, the surviving individual may be “treated as the spouse” of the
                  decedent).
               
               Analysis
               We believe that New Hampshire courts would recognize the claimant to be the NH’s widower
                  for intestate succession. In Obergefell, the Supreme Court held state laws invalid to the extent they exclude same-sex couples
                  from marriage on the same terms and conditions as opposite-sex couples. 135 S. Ct.
                  at 2604-05. Moreover, New Hampshire law already provides that gender-specific terms
                  relating to marital relationships (e.g., “husband” and “wife”) are to be construed
                  in a gender-neutral manner. N.H. Rev. Stat. Ann. § 21:3. Therefore, New Hampshire
                  courts would likely deem the couple to have been legally married as long as all the
                  statutory requirements were met. From the evidence presented here, it appears that
                  the couple can meet all the statutory requirements: they (1) cohabited; (2) acknowledged
                  each other as life partners (or some other equivalent of husband and wife); and (3)
                  were generally reputed to be partners in their community, for at least the requisite
                  three-year period preceding the NH’s death.
               
               First, several statements show that the claimant and the NH cohabited for much longer
                  than three years prior to the NH’s death in July 2016. The claimant indicated in his
                  form SSA-754 that he and the NH had lived together since 1963, and his and the NH’s
                  siblings all confirmed this fact in their forms SSA-753. In addition, the claimant
                  submitted a mortgage document showing that he and the NH had purchased their current
                  home together in 1986.
               
               Second, the claimant’s statement reflects that he and the NH acknowledged each other
                  as life partners. In his form SSA-754, the claimant stated that when he and the NH
                  moved in together, they became exclusive and “dedicated to each other forever.” He
                  also stated that once same-sex relationships became more accepted, he and the NH began
                  describing the other as his “partner” to relatives, friends, and other acquaintances.[3] Although there is little New Hampshire case law on point, these public statements
                  would likely be sufficient to satisfy the second statutory requirement – particularly
                  absent any contradictory evidence. See Delisle v.
                     Smalley, 96 N.H. 58, 59, 69 A.2d 868, 870 (1949) (“Acknowledgment of another as one’s spouse
                  involves declaration or avowal of the relationship.”); cf. In Re Estate of Bourassa, 157 N.H. 356, 358-59, 949 A.2d 704, 707 (2008) (acknowledgment requirement not met
                  where multiple witnesses testified that purported husband and wife had each emphatically
                  denied being married to the other).
               
               Third, the claimant’s statement, as well as statements from the claimant’s and the
                  NH’s siblings, all reflect that the claimant and the NH were generally reputed to
                  be partners in their community. The claimant identified several business associates,
                  employees, and neighbors who could confirm the couple’s relationship. The claimant’s
                  siblings both indicated in their forms SSA-753 that the claimant and the NH were generally
                  known as “married partners” or “life partners” in the community, and all of the claimant’s
                  and the NH’s siblings indicated (each using different language) that they considered
                  the couple to be the equivalent of a married couple. See In re Estate of Buttrick, 134 N.H. 675, 677-78, 597 A.2d 74, 76-77 (1991) (finding third statutory requirement
                  met based on statements from relatives, friends, and neighbors that they considered
                  cohabiting couple to be married). Moreover, the couple’s shared bank account and co-ownership
                  of their home and car further illustrate that they held themselves out to be partners
                  in the community.
               
               In sum, the claimant and the NH cohabitated, acknowledged each other as “life partners,”
                  and were reputed as such for a period of at least three years, until the death of
                  the NH. See N.H. Rev. Stat. Ann. § 457:39. Indeed, unlike in the case of In re Estate of Bourassa, 157 N.H. 356, 357, 949 A.2d 704, 706 (2008), where the couple held real estate separately
                  and either expressly refuted any marital relationship or simply refrained from acknowledging
                  any such relationship, in this case, the claimant and the NH held property jointly,
                  had a joint bank account, and referred to each other as life partners among family
                  members. In other words, the facts of this case are more similar to the case of In re Estate of Buttrick, 134 N.H. 675, 678, 597 A.2d 74, 77 (1991), wherein the Court found that the statements
                  of friends, relatives, and acquaintances sufficiently established that the couple
                  was “generally reputed to be” married. As the Court explained, “[e]ven though Petitioner
                  and Buttrick knew they were not legally married in the eyes of the law, they acknowledged
                  their relationship to be that of husband and wife, conducted themselves as such and
                  held themselves out to the public as such.” Id.
               
               Under all these circumstances, and in light of the Supreme Court’s holding in Obergefell, we believe New Hampshire courts would deem the claimant and the NH to have been
                  legally married. Although New Hampshire only recognizes common-law marriage after
                  the death of one of the parties, for inheritance purposes, we believe the agency could
                  find the claimant is the NH’s widower because either: (a) “the courts of the State
                  in which [the insured individual] was domiciled at the time of death . . . would find
                  that such applicant and such insured individual were validly married at the time .
                  . . such insured individual . . . died” (under 42 U.S.C. § 416(h)(1)(A)(i)); or (b)
                  because the claimant “would, under the laws applied by New Hampshire courts in determining
                  the devolution of intestate personal property, have the same status with respect to
                  the taking of such property as a . . . widower . . . of such [the NH]” (under 42 U.S.C.
                  § 416(h)(1)(A)(ii)). Under either of these provisions, the result would be the same;
                  the claimant would be considered the NH’s widower for benefit purposes under the Act.
               
               Turning next to the question of duration, to be considered a “widower,” a claimant
                  must also show that “he was married to [his spouse] for a period of not less than
                  nine months immediately prior to the day on which [his spouse] died…” 42 U.S.C. §
                  416(g)(1)(E). Under N.H. Rev. Stat. Ann. § 457:39, a couple who has met the cohabitation,
                  acknowledgement, and general reputation requirements “for a period of 3 years and
                  until the decease of one of them, shall thereafter be deemed to have been legally
                  married.” Therefore, as New Hampshire requires a couple to have been in their relationship
                  for three years prior to the death of one member, we believe the agency can find that
                  the couple has satisfied these requirements since at least July 2013.
               
               Conclusion
               Based on the foregoing, we believe that New Hampshire courts would recognize that
                  the claimant is the NH’s widower under intestacy law, since at least July 2013 for
                  the purpose of awarding survivor benefits. Accordingly, we believe there is support
                  for the agency to find that the claimant is the NH’s widower for purposes of determining
                  his entitlement to survivor benefits.