FACTS: Bernice L~ was divorced from her previous husband, Cecil P~, on July 3, 1941,
                  in the state of Oklahoma. The divorce decree contained a provision that the decree
                  would not take effect or become absolute until six months after the date of the decree.
                  Bernice married Richard L~ in Nebraska on November 12, 1941, before the expiration
                  of the six-month period. Her marriage to Richard was annulled in Nebraska twenty-eight
                  years later on December 10, 1969, on the grounds that the "parties were married previous
                  to the expiration of a six-month waiting period, and contrary to a divorce decree
                  of the defendant in the District Court within... Oklahoma, and that said marriage
                  was null and void, and should be annulled .... "
               
               Richard L~, married Evelyn L~ on September 28, 1972, in Nebraska. Richard died in
                  February 1994 in Utah, and Evelyn is currently receiving benefits as a widow on his
                  record. Bernice filed for widow's benefits on Richard's record on May 30, 1995.
               
               YOUR QUESTION IS: Can we ignore the annulment and award widow's benefits to Bernice?
                  Based on an analysis of all of the applicable state statutes and case law, we believe
                  that Bernice is not entitled to widow's benefits on Richard's record.
               
               Your question concerns the validity of Bernice's marriage to Richard when the marriage
                  occurred prior to the date when her divorce from Cecil P~ became final. The Social
                  Security regulations at 20 C.F.R. § 404.335 (1995) provide, among other things, that
                  an applicant may be entitled as the widow of an individual who was fully insured when
                  he died if the applicant is the insured's widow based on a relationship described
                  in §§ 404.345 through 404.346. Section 404.345 provides that Social Security must
                  "look to the laws of the State where the insured had a permanent home when he or she
                  died" in order to determine relationship as a widow. If the insured and the applicant
                  were "validly married" under state law at the time of the insured's death or if the
                  applicant would have the same status as a widow under state laws concerning the devolution
                  of intestate personal property, then relationship as a widow will be established.
                  Id. A "permanent home" is defined as "the true and fixed home (legal domicile) of a person.
                  It is the place to which a person intends to return whenever he or she is absent."
                  20 C.F.R. § 404.303 (1995).
               
               The Master Beneficiary Record (MBR) in the claims folder indicates that a change of
                  address was input for Richard in January 1994, one month before he died, and that
                  his address was changed from Nebraska to Utah at that time. Evelyn's MBR shows that
                  she also lived in Utah apparently until September 1995. On February 26, 1986, however,
                  a notation was made in the claims folder that the insured vacationed out of the area
                  in the winter months. In addition, the "Statement of Death by Funeral Director" form
                  in the file shows that Richard's address as of the date of his death was a trailer
                  park. These facts suggest that perhaps Utah was not his "permanent home." The evidence
                  in the claims folder is insufficient, however, to be certain whether Richard's "permanent
                  home" was Nebraska or Utah. In any event, we believe that Bernice would not be entitled
                  to widow's benefits whether we apply Nebraska or Utah law.
               
               The Oklahoma statute in effect in 1941 at the time of the divorce between Cecil and
                  Bernice provided:
               
               And it shall be unlawful for any person who has a living husband or wife to marry
                  another person in any other state within six (6) months from date of decree of divorcement
                  granted in this State and cohabit with such second husband or wife in this State during
                  said period. It shall be unlawful in any event for either party to such divorce suit
                  to marry any other person within six months from the date of the decree of divorcement...
                  Any person marrying or otherwise violating the provisions of this Section shall be
                  deemed guilty of bigamy.
               
               Okla. Stat. Ann. tit. 43, § 123 (historical and statutory notes West 1996). Oklahoma's
                  statute has been held to have no extraterritorial effect. In re Sanders v. Sanders., 305 P.2d 655, 658 (1957). There is no evidence to indicate that the Oklahoma court
                  did not have jurisdiction over the divorce or that the divorce was not valid; thus,
                  the issue is the date that the decree was finalized. 1
               
               The Nebraska statute in effect in 1941 provided that a "decree of divorce shall not
                  become final or operative until six months, except for the purpose of review, and
                  that 'the district court may, at any time within said six months, vacate or modify
                  its decree.'" Dudgeon  v. Dudgeon, 5 N.W.2d 133, 136 (Neb. 1942) (citing Neb. Rev. Stat. § 42-340 (1913) which the
                  court said was the same as the statute in effect in 1929). The statute was amended
                  in 1943 to provide: "A decree of divorce shall not become final or operative until
                  six months after trial and decision, except for the purpose of review by appeal, and
                  by such purpose only the decree shall be treated as a final order as soon as rendered
                  .... " Neb. Rev. Star. § 42-340 (1943). Scott v. Scott, 46 N.W.2d 627, 631 (Neb. 1951). Section 42-103 provided: "marriages are void...
                  (2) when either party has a husband or wife living at the time of the marriage ....
                  "Scott, 46 N.W.2d at 631. Nebraska courts have held that a divorce decree rendered by a
                  foreign state (or country) will not be recognized in Nebraska unless one of the parties
                  was domiciled in that foreign state (or country) at the time of the divorce. Weber v. Weber, 265 N.W.2d 436 (Neb. 1978); Zenker v. Zenker, 72 N.W.2d 809 (Neb. 1955); Yost v. Yost, 72 N.W.2d 689 (Neb. 1955); Lippincott v. Lippincott, 3 N.W.2d 207 (Neb. 1942). Because there is no evidence to suggest that Bernice was
                  not domiciled in Oklahoma at the time of her divorce from Cecil, Nebraska would likely
                  recognize the Oklahoma divorce. Nebraska's current statute, now codified at § 42-372,
                  continues to provide that a divorce decree does not become final until six months
                  after the decree is rendered (or at death of one of the parties, if earlier). Neb.
                  Rev. Star. § 42-372 (1995). There has been no substantive change in Nebraska's statute
                  over the years.
               
               If, in fact, Richard's "permanent home" was Nebraska at the time of his death, the
                  facts of McGuire v. Califano, 440 F. Supp. 1031 (D. Neb. 1977), are substantially the same as the facts of Richard
                  and Bernice's case. In McGuire, the district court considered California and Nebraska domestic relations laws in
                  an appeal from a denial of widow's benefits by the Social Security Administration.
                  California statutes in effect at that time required the passage of one year after
                  the entry, of the interlocutory judgment before a final decree of divorce could be
                  entered. Id. at 1033. The deceased insured person was domiciled in Nebraska at the time of his
                  death. The Nebraska district court found that plaintiff's marriage to. the insured
                  in Nebraska before the expiration of the one-year waiting period Administration's
                  denial of widow's benefits. Id. at 1036. Based on Nebraska case law and statutes, the marriage between Bernice and
                  Richard took place before her Oklahoma divorce from Cecil was final, and Nebraska
                  would likely hold that her marriage to Richard was not a valid marriage. Thus, Bernice
                  would not be entitled to widow's benefits on Richard's record. This position is supported
                  by the fact that a Nebraska court annulled the marriage on this basis.
               
               Utah law in effect in 1941 also provided that a divorce decree "does not become absolute
                  for six months after its entry, and that any marriage contracted by a party to a divorce
                  proceeding within the time allotted for an appeal from such final decree shall be
                  null and void." In re Dalton's Estate, 167 P.2d 690, 691-92 (Utah 1946) (quoting Sanders v. Industrial Comm'n., 230 P. 1026 (Utah 1924). See also Johnson v. Johnson., 207 P2d 1036, 1037 (Utah 1949) (quoting Utah Code Ann. § 40-3-7 (1943) which provided
                  that a divorce decree "shall become absolute at the expiration of six months from
                  the entry thereof, unless an appeal or other proceedings for review are pending...").
                  Utah's current statutes continue to provide that a divorce decree does not become
                  absolute until the expiration of the time designated by the court not to exceed six
                  months from the signing and entry of the decree. Utah Code Ann. § 30-3-7 (1994). Utah
                  statutes also specifically provide: "Neither party to a divorce proceeding which dissolves
                  their marriage by decree may marry any person other than the spouse from whom the
                  divorce was granted until it becomes absolute. If an appeal is taken, the divorce
                  is not absolute until after affirmance of the decree." Utah Code Ann. § 30-3-8 (1988).
                  Utah case law has specifically addressed situations similar to Bernice's, and the
                  court has consistently found that remarriage before the interlocutory decree of divorce
                  becomes final or absolute renders the marriage void, regardless of the state in which
                  the divorce or remarriage occurred. See Hendrich v. Anderson, 191 F.2d 242 (10th Cir. 1951); Van Der Stappen v. Van Der  Stappen, 815 P.2d 1335 (Utah Ct. App. 1991); Cahoon  v. Pelton, 342 P.2d 94 (Utah 1959); Anderson v.  Anderson, 240 P.2d 966 (Utah 1952); Johnson, 207 P.2d at 1037-41; In re Dalton's Estate, 167 P.2d 690 (1946); Utah Fuel Co. v. Industrial Comm'n, 234 P. 697 (Utah 1925). Therefore, if Richard's "permanent home" was in fact Utah, Bernice would also not be entitled to widow's benefits.
               
               The Social Security regulations provide that if a relationship as the insured's widow
                  cannot be established under 20 C.F.R. § 404.345, it is possible to find a widow entitled
                  to benefits based on a "deemed valid marriage" under 20 C.F.R. § 404.346 (1995). This
                  regulation requires, however, that the insured and the applicant were living together
                  in the same household when the insured died, which clearly does not apply in Bernice's
                  case. In addition, the regulation at § 404.346 prohibits entitlement under this section
                  if another person has been entitled to benefits as the widow under applicable state
                  law as of the date of application. Because Evelyn is so entitled, Bernice cannot be
                  entitled pursuant to § 4O4.346.
               
               Similarly, Bernice does not qualify for surviving divorced spouse's benefits under
                  20 C.F.R. § 404.336 (1995), which provides that an applicant may be entitled to surviving
                  divorced wife's benefits if (1) she was "validly married to the insured under State
                  law as described in § 404.345"; and (2) she was married to the insured for at least
                  ten years immediately before the "divorce" became final. Although Bernice was married
                  to the insured for at least ten years, she was not "divorced" from him; her marriage
                  was annulled. Nor was she "validly married" to the insured under Utah or Nebraska
                  law as discussed above.
               
               Finally, Bernice also could not be entitled to benefits based on a common law marriage
                  because neither Nebraska nor Utah recognize common law marriages. Hendrich v. Anderson, 191 F.2d 242, 244 (10th Cir. 1951 ); Abramson v. Abramson, 62 N.W.2d 919 (Neb. 1956); Scott, 46 N.W.2d at 631; Schurler v. Industrial Comm'n, 43 P.2d 696 (Utah 1935). Therefore, for all of the above reasons, Bernice is not
                  entitled to widow's benefits. We hope this answers your question.
               
               1/ Oklahoma's statute was later amended to prohibit only those marriages contracted
                  in Oklahoma within six months after a divorce. In Copeland v. Stone, 842 P.2d 754 (Okla. 1992), the Oklahoma Supreme Court held that because the state's
                  statute prohibits only those marriages celebrated within Oklahoma during the six-month
                  period following a divorce, a marriage conducted in another state during that period
                  would be considered valid in Oklahoma. Id. at 756.