Beverly B~ and Ronald H~ were married on June 7, "1975. They had two children: a daughter
                  Christina D. H~ born on February 3, 1976, and a "son Brian E. H~ born on August 25,
                  1977. The H~'s were divorced on December 18, 1981. Beverly was awarded custody of
                  the two children. Although Ronald was ordered to pay child support, he was adjudged
                  to be an unfit parent and his parental rights were severed pursuant to the court order
                  granting the divorce.
               
               On July 19, 1983, Beverly married Steven C~. He adopted Christina and Brian on November
                  15, 1983. The C~s were divorced on April 8, 1988, but in the meantime, Beverly's first
                  husband Ronald H~ died on April 6, 1988. The children were living with their mother,
                  and Ronald was not contributing to their support at the time of his death.
               
               The Court which granted the C~"$ divorce ordered Steven C~ to pay child support. Custody
                  of the two children was awarded to Beverly, but was subject to Steven's visitation
                  rights.
               
               Beverly married Jack L. D~, Jr., on May 13, 1988. On August 9, 1988, Steven C~ signed
                  a form consenting to Jack"s adoption of Christina and Brian. Jack adopted Christina
                  and Brian on September 21,-1988. The children were entitled to benefits on Jack's
                  Social Security account effective October 1988, as adopted children.
               
               On December 12, 1989, Beverly and Jack were divorced. In a separate order issued on
                  the same day, the court declared Jack"s adoption of Christina and Brian "invalid"
                  and "set it aside." The children"s names were changed back to H~.
               
               On February 12, 1990, Beverly filed applications for children"s benefits for Christina
                  D. and Brian E.H~ on Ronald Social Security account." You have asked us to determine
                  whether the court order of December 12, 1989, which set aside the .children"s adoption
                  by Jack D~, resulted in the termination of the children"s benefits. effective December
                  1989. -You also asked whether the "setting aside" of the adoption has the same effect
                  as an annulment. Finally, you inquired regarding what result the court"s order setting
                  aside the adoption by Jack had on Steven C~"s rights and obligations and, in view
                  of Steven" consent to Jack's adoption of the children which was subsequently found
                  to be invalid, whether the children would still need to meet the "living with" or
                  dependency test to be entitled to benefits on Ronald H~'s Social Security account.
               
               "Setting aside" a judgment is synonymous in meaning to reversing, vacating, cancelling,.
                  annulling or revoking a judgment. Black"s haw Dictionary, Fifth Edition, p. 713. To
                  say the District Court of Barton County set aside Jack D~'s adoption of Christina
                  and Brian is tantamount to saying that it ordered the annulment of the adoption. The
                  rule regarding the effect of an annulment of an adoption on a child's entitlement
                  to benefits derived from his relationship to the adoptive parent is stated at POMS
                  RS 00203.035C.2.B.3. It reads: "Entitlement to a child"s benefit based on a legal adoption will terminate
                  if the adoption is annulled. The effective date of the termination to benefits is
                  the month in which the annulment becomes effective." The annulment of Jack D~'s adoption
                  of Christina and Brian became effective on December 12, 1989, the date of the court
                  order. Thus, their entitlement to children's benefits on his Social Security number
                  terminated in December 1989.
               
               When the Court ordered that Jack D~'s adoption of Christina and Brian be set aside
                  it found: "that Steve Anthony C~, who previously adopted the above named minor children,
                  has signed his consent to the adoption and has relinquished all rights to these minor
                  children." Thus, the court recognized that by setting aside Jack D~~s adoption of
                  the children it was not reinstating their adoption by Steven C~. Moreover, the Supreme
                  Court of Kansas has held that consent to an adoption by a responsible parent which
                  is in writing and has been filed of in the probate court is irrevocable, unless the
                  consenting party or parties, prior to final decree of adoption, allege and prove that
                  such- consent was not freely and voluntarily given. Jones v. Jones, 215 Kan.102, 523
                  P.2d 743 (1974). Thus, setting aside Jack D~'s adoption of the children did not affect
                  the validity of Steven Cranston's consent to that adoption and corresponding relinquishment
                  of parental rights and obligations.
               
               Steven C~'s consent to Jack D~'s adoption of Christina and Brian and the subsequent
                  order setting aside that adoption have no legal effect on the children's relationship
                  to-their "natural father, Ronald H~." In the court order granting his -divorce from
                  Beverly, Ronald was to be an unfit parent and his parental rights were severed Furthermore,
                  when Steven C~ adopted Ronald's children, regardless of the fact that the adoption
                  was later rescinded, the children's relationship to their natural-father in terms
                  of rights and obligations ended. "Where the adoption of a child is regularly obtained,
                  the status of the Child is changed and it no longer remains the child of its natural
                  parents, but becomes the child of another, and its relationship to its natural parents
                  ceases." Jones, 523 P.2d at 751.
               
               While nothing can change" the fact that Ronald H~ was the biological father of Christina
                  and Brian, this is just one step toward establishing their entitlement to benefits
                  on his Social Security account. See 20 C.F.R 404.355(a). When the natural child of
                  an insured has been adopted by someone else during the insured"s lifetime and after
                  the .adoption applies for child's benefits on the insured's earnings records, entitlement
                  to benefits can only be established if the child can demonstrate that he was dependent
                  upon the insured. 20 C.F.R. §§ 404.360 and 404.361. There are three ways a child adopted
                  by someone else can establish dependency on his or her natural parent:
               
               ...you will be considered dependent upon the insured (your natural parent) only if
                  he or she was either living with you or contributing to your support at one of these
                  times -
               
               (a) When you applied; (b) When the insured died; or (c) If the insured had a period
                  of disability that lasted until he or she died or became entitled to disability or
                  old age benefits, at the beginning of the period of disability or at the time he or
                  she became entitled to benefits.
               
               20 C.F.R. § 404.361. By the time Beverly B~ applied for child's benefits on behalf
                  of her children, Ronald H~ had already died. He died two days prior to the date when
                  the C~'s divorce decree was entered. He was neither living with the children nor contributing
                  to their support when he died. In fact, at the time of his death, Steven C~ was still
                  the children"s adoptive father, responsible for their support. Thus, the children
                  are not entitled to benefits on Ronald H~'s Social Security number because they do
                  not meet the dependency requirement. Although this is an unusual situation, there
                  is nothing about it which would result in excusing this requirement.