Sometimes a child cannot qualify for benefits as a legally adopted child because a
contemplated adoption was never completed. Most States grant inheritance rights in
the NH's intestate personal property to a child who has been the subject of a contract
to adopt and has performed as a child for such a length of time that failure to grant
such rights would operate as a fraud upon the child.
A child who has such rights may qualify as a “child” of the NH and become entitled
to benefits on his/her E/R as an equitably adopted child. (Most States do not generally
use this term.)
The States recognizing the concept of equitable adoption are listed in GN 00306.225.