QUESTION
               You asked whether the claimant, P~ (Claimant), the surviving domestic partner of the
                  number holder, J~ (NH), is entitled to survivors’ benefits under Title II of the Social
                  Security Act (the Act).
               
               SHORT ANSWER
               No. Even assuming that the same-sex domestic partnership entered into by the claimant
                  and the NH in Massachusetts is valid under Massachusetts law, we believe that Massachusetts
                  would not recognize the domestic partnership as a non-marital legal relationship entitling
                  the claimant to inherit a spouse’s share of the NH’s personal property should the
                  NH have died without leaving a will. For that reason, the agency should not consider
                  the claimant to be the NH’s surviving spouse.
               
               SUMMARY OF EVIDENCE
               In February 2017, the claimant applied for survivors’ benefits on the earnings record
                  of the deceased NH. The claimant provided documentation that she and the NH entered
                  in to a “domestic partnership” in Massachusetts on October XX, 1993. The claimant
                  alleged that the couple began living together in a “marital” relationship in 1988
                  and maintained that relationship through the NH’s death in January 2017. The couple
                  lived in Massachusetts for the duration of their relationship, and the NH died in
                  Massachusetts. There is no evidence that the couple obtained a marriage license or
                  entered in to a “marriage” under Massachusetts law. In support of her application,
                  the claimant provided the following evidence:
               
               
                  - 
                     
                        • 
                           The Town’s Copy of Record of the Domestic Partnership, entered into by the claimant
                              and NH on October XX, 1993 and signed by the Town Clerk;
                            
 
 
                  - 
                     
                        • 
                           The claimant’s Statement of Marital Relationship (SSA-754), in which she stated that
                              she and the NH had been living together as spouses since 1988 and that she and the
                              NH planned to legally marry in their thirtieth year together, which would have been
                              in 2018; and
                            
 
 
                  - 
                     
                        • 
                           Statements Regarding Marriage (SSA-753) provided by the claimant’s daughter, C~; the
                              NH’s brother, B~; and the NH’s sister, L~.
                            
 
 
APPLICABLE LAW
               Federal Law and Agency Guidance
               A “non-marital legal relationship (such as a civil union, domestic partnership, or
                  reciprocal beneficiary relationship) can be treated as a marital relationship for
                  purposes of determining entitlement to benefits” if two requirements are met:
               
               (1) the non-marital legal relationship “was valid in the place it was established”;
                  and
               
               (2) it “qualifies as a marital relationship using the laws of the state of the NH’s
                  domicile or would allow the claimant to inherit a spouse’s share of the NH’s personal
                  property should the NH have died without leaving a will.”
               
               POMS GN 00210.004.A, C; see also 20 C.F.R. § 404.345 (agency must look to the laws of the insured’s
                  domicile at the time she died). To be entitled to survivors’ benefits under Title
                  II of the Act, a claimant must show that, among other things, she is the widow of
                  the insured. See Act § 202(f)(1), 42 U.S.C. § 402(e)(1). As pertinent here, the Act
                  defines “widow” as “the surviving wife of an individual . . . .” [1] 42 U.S.C. § 416(c)(1). The relationship requirement can also be met if, under State
                  law, the claimant would be able to inherit a spouse’s share of the insured’s personal
                  property if she were to die without leaving a will. 42 U.S.C. § 416(h)(1)(A)(ii);
                  20 C.F.R. § 404.345.
               
               Thus, even though they were never married, the claimant will be considered the NH’s
                  spouse, and entitled to surviving spouse’s benefits under Title II of the Act, if
               
               (1) their same-sex domestic partnership was valid in Massachusetts and
               (2) Massachusetts law considers the domestic partnership to be a marital relationship
                  or would allow the claimant to inherit the same share as a spouse under its intestacy
                  laws at the time of the NH’s death.
               
               ANALYSIS
               A. It Appears That the Domestic Partnership Between the Claimant and
                     the NH Was Valid in Massachusetts When It Was Entered Into in 1993.
               Initially, we conclude that, at the time it was entered into, the domestic partnership
                  between the claimant and the NH may have been valid under Massachusetts law. Chapter
                  7 of the Provincetown General Bylaws was the local ordinance that governed same-sex
                  domestic partnerships in Provincetown, Massachusetts. See Provincetown, Mass., Gen.
                  Bylaws ch. 7-1 (2010)[2] .
               
               Although the ordinance was repealed on November 8, 2010, any rights and benefits that
                  were in effect prior to that date continue. Provincetown, Mass., Gen. Bylaws ch. 7-1
                  (2017).[3]
               Those rights, which were first granted in 1993, include only:
               (1) health care visitation;
               (2) correctional facility visitation; and
               (3) access to children and children’s school records. See Provincetown, Mass., Gen.
                  Bylaws ch. 2-4-6 (1993).
               
               In addition, the ordinance specified that the term “spouse”—when used elsewhere in
                  the town bylaws—would include domestic partners. See Provincetown, Mass., Gen. Bylaws
                  ch. 7-11 (2010).
               
               We have no reason to doubt the validity of the domestic partnership between the claimant
                  and the NH.[4] Based on the information provided, the couple entered into a domestic partnership
                  on October XX, 1993, during the period when domestic partnerships were available in
                  Provincetown and prior to the repeal of the ordinance on November 8, 2010. Any rights
                  and benefits that were in effect prior to the repeal continued. The claimant provided
                  a copy of the certified record of the domestic partnership dated October XX, 1993.
                  Therefore, based on the evidence provided, the domestic partnership between the claimant
                  and the NH appears to have been valid under Massachusetts law at the time it was entered
                  into in 1993.[5] For the reasons set forth below, we have not determined the extent to which the Provincetown
                  ordinance had any legal effect outside of Provincetown.
               
               B. Massachusetts Would Not Recognize the Couple’s Massachusetts
                     Domestic Partnership as a Non-Marital Legal Relationship That Confers
                     Inheritance Rights.
               Assuming the validity of the domestic partnership between the NH and the claimant,
                  we consider next whether the domestic partnership qualifies as a marital relationship
                  under Massachusetts law or would allow the claimant to inherit as a “spouse” under
                  Massachusetts intestacy law. POMS GN 00210.004.C.
               
               As to the first consideration, there is no Massachusetts law stating that domestic
                  partnerships established by municipalities in Massachusetts are the equivalent of
                  marital relationships.
               
               As to the second consideration, the agency will consider “the claimant to be the number
                  holder (NH)’s spouse for benefit purposes if the state of the NH’s domicile would
                  allow the claimant to inherit a spouse’s share of the NH’s personal property if the
                  NH died without leaving a will.” POMS GN 00210.004.A; see also 42 U.S.C. § 416(h)(1)(A)(ii); 20 C.F.R. § 404.345. In those circumstances,
                  the agency “will treat the couple’s relationship as a marital relationship.” POMS
                  GN 00210.004.A.
               
               Massachusetts sets forth the law of intestacy in the Massachusetts Uniform Probate
                  Code (UPC). Such law provides that when an individual dies in Massachusetts without
                  making a will, the decedent’s “spouse” inherits a predetermined share of the estate.
                  See Mass. Gen. Laws ch. 190B, Art. II, § 2-102 (West 2016). The Massachusetts UPC,
                  however, does not define the term “spouse,” nor does the case law define such a term,
                  with respect to this portion of the statute. Black’s Law Dictionary defines “spouse”
                  as “one’s husband or wife by lawful marriage; a married person.” See Black’s Law Dictionary
                  at 1410 (7th ed.).
               
               A review of the Massachusetts marriage laws reveals no indication that a “domestic
                  partner” would be considered a “spouse.” See Mass. Gen. Laws ch. 207, § 1 et seq.
                  (West 2016). Furthermore, the Provincetown ordinance did not state that inheritance
                  rights were granted with domestic partnership. In fact, if the municipality had attempted
                  to enact such an ordinance, it would have been preempted by state law that governs
                  that area exclusively. See, e.g., School Committee of Boston v. City
                     of Boston, 421 N.E.2d 1187, (Mass. 1981) (Legislative intent to supersede local regulations
                  may not be expressly stated where state law deals with subject comprehensively and
                  may reasonably be inferred as intended to preclude exercise of any local power or
                  function on same subject because otherwise legislative purpose of statute would be
                  frustrated.). We were unable to locate any case where a domestic partner sought to
                  collect benefits from his or her deceased partner under Massachusetts intestacy law
                  or where a domestic partner tried to collect a spousal share of the deceased partner’s
                  estate. Further, the intestacy law makes no mention of domestic partnerships between
                  same-sex couples. See Woodward v. Comm’r of Soc. Sec., 760 N.E.2d 257, 262 (Mass. 2002) (citing Merchants Nat’l Bank v. Merchants Nat’l Bank, 62 N.E.2d 831 (Mass. 1945)) (“In our Commonwealth, the devolution of real and personal
                  property in intestacy is neither a natural nor a constitutional right. It is a privilege
                  conferred by statute.”).
               
               Here, even assuming that the domestic partnership between the NH and the claimant
                  was valid under Massachusetts law, a review of the Massachusetts marriage laws reveals
                  no indication that a “domestic partner” would be considered a “spouse” such that the
                  intestacy laws would confer inheritance rights to the surviving partner in a domestic
                  partnership. See Mass. Gen. Laws ch. 207, § 1 et seq. (West 2016). Thus, under Massachusetts
                  law, the parties’ domestic partnership did not confer inheritance rights to the surviving
                  spouse and we have found no case law interpreting the statute to the contrary. Massachusetts
                  domestic partnerships are not the equivalent of same-sex marriages and do not provide
                  all rights, benefits, burdens, and responsibilities of a marriage. Therefore, we do
                  not believe that a Massachusetts court would find that the non-marital legal relationship
                  would entitle a domestic partner to inherit as a “spouse” under Massachusetts intestacy
                  statutes.
               
               CONCLUSION
               While it may be the case that the same-sex domestic partnership entered into by the
                  claimant and the NH in Massachusetts is valid under Massachusetts law, Massachusetts
                  courts would not recognize it as a non marital legal relationship that would permit
                  the claimant to inherit from the NH under the State’s intestacy statutes.