QUESTION PRESENTED
               Whether the domestic partnership of B~, the number holder (NH), and F~ (Claimant)
                  is considered a marital relationship for the purpose of determining entitlement to
                  widower’s benefits under Title II of the Social Security Act (the Act).
               
               OPINION
               It is our opinion that, because the domestic partnership conferred intestacy rights
                  under New Jersey law, the domestic partnership is considered a marital relationship
                  for the purpose of determining entitlement to widower’s benefits under Title II of
                  the Act.
               
               BACKGROUND[6]
               The Claimant and the NH entered into a valid domestic partnership on April XX, 1993,
                  in New York City. No actions were taken to terminate the domestic partnership prior
                  to the death of the NH on May XX, 2008 in New Jersey. Both the Claimant and the NH
                  were living in the same household in New Jersey at the time of the NH’s death.
               
               LEGAL FRAMEWORK
               A. Social Security Act and Regulations
               To be entitled to benefits as the widower of an insured wage earner, a claimant must,
                  among other requirements, have been in a valid marital relationship for at least nine
                  months immediately prior to the insured’s death.[7] Social Security Act (Act) §§ 202(f) and 216(a), (g) (defining “surviving spouse”
                  and “widower”); Act § 216(h)(1)(A); 20 C.F.R. §§ 404.335(a)(1); 404.344-45. SSA looks
                  to the laws of the state where the insured was domiciled at the time of his death
                  to determine whether the claimant and insured were validly married. Act § 216(h)(1)(A)(i);
                  20 C.F.R. § 404.345; see Program Operations Manual System (POMS) GN 00210.004. The requirement for a valid marriage will also be met if, under State law, the claimant
                  would inherit a spouse’s share of the insured’s personal property if the insured had
                  died without leaving a will. Id.; GN 00210.004A, C.
               
               Agency policy provides that we will treat a same-sex couple’s non-marital relationship
                  (such as a civil union, domestic partnership, or reciprocal beneficiary relationship)
                  as a marital relationship and consider a claimant to be the 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 00210.004A. To determine whether a claimant in a non-marital relationship is considered married
                  for benefit purposes, the non-marital relationship must (1) be valid in the place
                  in which it was established and (2) it must qualify as a “marital relationship” using
                  the laws of the state of the NH’s domicile. POMS GN 00210.004C.
               B. New York Law 
               Executive Order No. 48, dated January 7, 1993, created a registry for domestic partnerships
                  between domestic partners who fulfilled a number of conditions, including that either
                  both partners were residents of New York City, or at least one partner was employed
                  by the City of New York. See Executive Order No. 48 (Domestic Partnership Registration Program), City of New York,
                  Jan. 7, 1993. A domestic partnership may be entered into by two people who: 1) are
               
               eighteen years of age or older, 2) neither of whom is married or related by blood
                  in a manner that would bar their marriage in New York State, 3) who have a close and
                  committed personal relationship, 4) who live together and have been living together
                  on a continuous basis, and 5) who have registered as domestic partners and have not
                  terminated the domestic partnership. Id. Persons may register as domestic partners if they are either 1) residents of the
                  City of New York, or 2) at least one partner is employed by the City on the date of
                  registration. Id. A person is not eligible to register as a domestic partner if, at the time of registration
                  or at any time during the prior six months, he or she was registered as a member of
                  another domestic partnership. Id. In order to register, the partners must execute a domestic partnership registration
                  certificate and submit it to the City Clerk, who maintains a registry of domestic
                  partnerships. Id.
               
               In 1998, the New York City Council enacted the provisions of that and earlier executive
                  orders into local law. See New York City, N.Y., Code §§ 3-240 n.8, 3-241 (1998); Slattery v. City of New York, 697 N.Y.S. 2d 603 (N.Y. App Div. 1st Dept. 1999) (holding that New York City’s Domestic Partners Law was valid to the
                  extent challenged and did not conflict with State law).
               
               New York City domestic partnerships extended rights including: visitation with domestic
                  partners in City facilities; health benefits, bereavement and child care leave for
                  City employees; and status as a family member for purposes of New York City-owned
                  or operated housing. See New York City, N.Y., Code § 3-244; Lennon v. Charney, 797 N.Y.S. 2d 891 (Sup 2005); Slattery v. City of New York, 686 N.Y.S. 2d 683, 686 (N.Y. Sup. Ct. 1999), aff’d as modified by 697 N.Y.S. 2d
                  603 (1999). However, a New York City domestic partnership does not include intestacy
                  rights. See
                     Slattery, 686 N.Y.S. 2d at 688, aff’d as modified 697 N.Y.S. 2d 603 (1999).
               
               C. New Jersey State Law 
               New Jersey’s Domestic Partnership Act took effect on July 10, 2004, and provided that
                  a “domestic partnership, civil union or reciprocal beneficiary relationship entered
                  into outside of this State, which is valid under the laws of the jurisdiction under
                  which the partnership was created, shall be valid in this State.” N.J. Stat. Ann.
                  § 26:8A-6(c) (2016). On December 21, 2006, the New Jersey Legislature enacted the
                  Civil Union Act, which created civil unions for same-sex couples, effective February
                  19, 2007. See N.J. Stat. Ann. § 37:1-28, et seq. On February 16, 2007, the New Jersey Attorney General issued an opinion stating that
                  same-sex relationships validly established under the laws of other jurisdictions would
                  be recognized, beginning on February 19, 2007, either as a valid civil union or domestic
                  partnership, but not as a same-sex marriage. Recognition in New Jersey of Same-Sex Marriages, Civil Unions,
                     Domestic Partnerships and Other Government-Sanctioned, Same-Sex Relationships
                     Established Pursuant to the Laws of Other States and Foreign Nations, N.J. Att’y Gen. Op. 3-2007 (Feb. 16, 2007), available at http://www.nj.gov/oag/newsreleases07/ag-formal-opinion-2.16.07.pdf (Formal Opinion 3-2007). Formal Opinion 3-2007 further stated that:
               
               Domestic partnerships, reciprocal beneficiary relationships and other government-sanctioned,
                  same-sex relationships that afford rights and obligations less expansive than the
                  rights and benefits of marriage are valid in New Jersey and will provide all of the
                  rights and obligations of a New Jersey domestic partnership.
               
               New Jersey courts held that Formal Opinion 3-2007 was entitled to judicial deference.
                  See Quarto v. Adams, 929 A.2d 1111, 1117 (N.J. Super. Ct. App. Div. 2007).
               
               On June 26, 2013, the U. S. Supreme Court struck down Section 3 of the federal Defense
                  of Marriage Act as unconstitutional and held that the Federal Government was required
                  to provide the same rights and responsibilities to same-sex couples who were married
                  under state law as to married couples of the opposite sex. United States v. Windsor, 570 U.S. 12 (2013). On September 27, 2013, the New Jersey courts found that civil
                  union partners were denied equal access to federal benefits, and held that New Jersey
                  must extend the right to civil marriage to same-sex couples. Garden State Equality v. Dow, 82 A.3d 336, 369 (N.J. Sup. Ct., 2013), stay denied 79 A.3d 479, certification granted 75 A.3d. 1157, stay
                     denied 79 A.3d. 1036. An order accompanying the Garden
                     State decision directed state officials to allow same-sex couples who qualified for civil
                  marriage to marry in New Jersey beginning on October 21, 2013. See Id. The State of New Jersey Department of Health also directed recognition of out-of-state
                  same-sex marriages, stating that “[j]ust as with opposite-sex couples, so long as
                  [the] out-of-state marriage is consistent with the laws and public policy of New Jersey,
                  [the] marriage is valid and recognized in this State and [the individuals] will not
                  need to enter into a New Jersey marriage.” State of New Jersey Department of Health,
                  Frequently Asked Questions – Same-Sex Marriage, available at http://www.nj.gov/health/vital/contact-us/faqs/ (last accessed February 7, 2017).
               
               However, recognition of same-sex civil unions and marriages following Windsor did not apply to domestic partnerships. As noted by the State of New Jersey Department
                  of Health, “[a] domestic partnership is still valid as it was entered into under the
                  law in place at the time. However, [domestic partners] continue to have only the rights
                  afforded to domestic partners and not the full rights of married couples as are given
                  to civil union couples.” State of New Jersey Department of Health, Frequently Asked
                  Questions – Domestic Partnership Records, available at http://www.nj.gov/health/vital/contact-us/faqs/ (last accessed February 7, 2017).
               
               Since January 12, 2006, under New Jersey intestacy law, a surviving domestic partner
                  will inherit a spouse’s share of a decedent’s personal property if the decedent died
                  without leaving a will. See N.J. Stat. Ann. § 3B:5-3 (2016) (Setting out the intestate share of decedent’s surviving
                  spouse or domestic partner); Lewis v. Harris, 188 N.J. 415, 448 (2008) (noting New Jersey’s 2005 statutory amendments extending
                  inheritance privileges when deceased domestic partner dies without a will); POMS GN 00210.004D.5 (stating that New Jersey law provides spousal inheritance rights to domestic partners).
               
               ANALYSIS
               To determine whether a claimant in a non-marital relationship is considered married
                  for benefit purposes, the non-marital relationship must (1) be valid in the place
                  in which it was established and (2) it must qualify as a “marital relationship” using
                  the laws of the state of the NH’s domicile. POMS GN 00210.004C.
               Because the NH was domiciled in New Jersey at the time of his death, we will look
                  to the laws of New Jersey to determine if the Claimant can collect widower’s benefits
                  on the account of the NH. See Act § 216(h)(1)(A)(i); 20 C.F.R. § 404.345.
               
               Here, the non-marital relationship is valid in the place in which it was established.
                  Specifically, the Claimant and the NH entered into a valid domestic partnership on
                  April XX, 1993 in New York City. The domestic partnership was valid in New York City
                  because the Claimant and NH satisfied the requirements for entering into a domestic
                  partnership and they were registered as domestic partners. See Certificate of Domestic Partnership; Executive Order No. 48 (Domestic Partnership
                  Registration Program), City of New York, Jan. 7, 1993; New York City, N.Y., Code §
                  3-241; see also Slattery, 697 N.Y.S. 2d 603 (New York City’s domestic partnership law is not in conflict with
                  New York State law). The Certificate of Domestic Partnership indicates that the Claimant
                  and NH were both residing at the same address in New York City. See id. In addition, the Claimant affirmed that he and the NH remained in the domestic partnership
                  until the NH’s death on May XX, 2008. See Affidavit of Domestic Partnership filed on April XX, 2009 by the Claimant with the
                  New Jersey Division of Taxation.
               
               Because this domestic partnership was valid under the laws of the jurisdiction under
                  which it was created, we believe that New Jersey would recognize it as a valid domestic
                  partnership in New Jersey. See N.J. Stat. Ann. § 26:8A-6(c); Formal Opinion 3-2007. As noted above, “[d]omestic partnerships…
                  that afford rights and obligations less expansive than the rights and benefits of
                  marriage are valid in New Jersey and will provide all of the rights and obligations
                  of a New Jersey domestic partnership.” Recognition in New Jersey of Same-Sex Marriages,
                  Civil Unions, Domestic Partnerships and Other Government-Sanctioned, Same-Sex Relationships
                  Established Pursuant to the Laws of Other States and Foreign Nations, N.J. Att’y Gen.
                  Op. 3-2007 (Feb. 16, 2007), available at http://www.nj.gov/oag/newsreleases07/ag-formal-opinion-2.16.07.pdf
               
               (Formal Opinion 3-2007). As a result, we believe the domestic partnership is equivalent
                  to a “marital relationship” for purposes of determining intestate succession under
                  the laws of New Jersey. At the time of the NH’s death, New Jersey law allowed a surviving
                  domestic partner to inherit a spouse’s share of the domestic partner’s personal property
                  if the domestic partner died without leaving a will and, accordingly, the domestic
                  partnership conveys spousal inheritance rights and is considered a marital relationship
                  for the purpose of determining entitlement to widower’s benefits under Title II of
                  the Act. See N.J. Stat. Ann. §§ 3B:5-3 (intestate share of domestic partner), 26:8A-6(c) (recognition
                  of domestic partnerships entered into outside of New Jersey); POMS GN 00210.004.D.5 New Jersey (stating that New Jersey law provides spousal inheritance rights to
                  domestic partners). As a result, for purposes of determining entitlement to benefits
                  under the Act, the Claimant and the NH are considered to have been in a valid marital
                  relationship for at least nine months immediately prior to the NH’s death. See Act §§ 216(a), (g), (h)(1)(A)(i); 20 C.F.R. §§ 404.335(a)(1); 404.344-45.
               
               CONCLUSION
               Because the Claimant’s New York City domestic partnership with the NH conferred intestacy
                  rights under New Jersey law, the domestic partnership is a marital relationship for
                  purposes of determining entitlement to widower’s benefits under Title II of the Act.