In response to your inquiry concerning the accuracy of the Florida entry in Program
                  Operations Manual System (POMS) GN 00306.300 (Summary of State Laws on the Right of Adopted Child to Inherit from Natural Parent),
                  the present entry for Florida does not accurately reflect Florida law. On and after
                  January 1, 1976, an adopted person is the lineal descendant only of the adopting parent(s)
                  for inheritance purposes. In the event a person is adopted by the spouse of a natural
                  parent, however, the adopted person can inherit from that natural parent. Fla.Stat.Ann.
                  §732.108(1). Prior to January 1, 1976, the adopted person could inherit from both
                  the natural and adopting parents. In re Levy's Estate, 141 So.2d 803 (1962). Under Florida law, it is the law in effect at the time of
                  the adopting or natural parent'(s) death and not the law in effect at the time of
                  adoption that governs the adopted person's inheritance rights. In Re Mooney's Estate, 395 So.2d 608 (1981; Estate
                     of Huskea v. Doody, 391 So.2d 779 (1980).
               
               For purposes of amending the Florida entry in POMS GN 00306.300,'the following language is suggested:
               
               FLORIDA - On and after January 1, 1976, an adopted person can inherit from the adopting
                  parent(s) who die on or after that date but not from the natural parent(s) unless
                  the person is adopted by the spouse of the natural parent. If the adopting or natural
                  parent(s) died prior to January 1, 1976, the adopted person could inherit from either
                  or both the natural and adopting parent(s).