This is in response to your memorandum dated May 22, 2000, requesting an opinion regarding
                  the effective date of divorce in Mississippi. Sandra E. Y~ and Summer B. Y~ were entitled
                  to benefits effective January 1996 as the spouse (with child in care) and stepchild,
                  respectively, on the record of Bobby J. Y~. Sandra and Bobby were divorced in Mississippi
                  in January 1999. Sandra's benefits were terminated that month, and Summer's benefits
                  were terminated the following month. Sandra's attorney protested the termination dates.
                  He said the divorce was not final under Mississippi law until May 10, 1999, the date
                  the judge equitably distributed the property between the parties.
               
               Our research reveals that by Mississippi statute, parties to a divorce proceeding
                  may consent to a divorce on grounds of irreconcilable differences, and permit the
                  court to decide issues of custody and maintenance of children and/or property rights
                  on which the parties are unable to agree. Miss. Stat. Ann. ' 93-5-2(3). However, the
                  statute provides the court's decision on these issues is the lawful and binding judgment,
                  and that no divorce can be granted until all matters in dispute have been adjudicated
                  and included in the judgment. Thus, it appears that a divorce is not final in Mississippi
                  until the court has entered a judgment as to disputed child custody and maintenance
                  and/or property rights.
               
               In Johnston v. Johnston, 722 So. 2d 453 (Miss. 1998), the court held the trial court erred in granting a
                  "divorce absolute" on the grounds of irreconcilable differences before the final adjudication
                  of property rights. This was also the holding in Rounsaville v. Rounsaville, 732 So. 2d 909 (Miss. 1999).
               
               Although, in this case, the court entered a "Final Judgment of Divorce" on January
                  12, 1999, and appeared to resolve all property issues, Sandra filed a motion to set
                  aside the judgment. The court granted Sandra's motion on January 14, 1999, granted
                  the divorce on the grounds of irreconcilable differences, and set a hearing on the
                  issues of division of marital assets and property settlement. In our opinion, the
                  parties' divorce was not final under Mississippi law until May 10, 1999, the date
                  the court entered its order equitably distributing the property between the parties.