TN 27 (12-00)

A. Policy — General

Although the law of the State of domicile at the time of the child's application or NH's death governs in determining relationship, that State may apply the law of the place where an event (e.g., adoption) occurred in determining its validity.

B. Policy — Legitimation/Inheritance Rights

1. General Rule

If a NH is domiciled in a different State from the State of his domicile when the child was born, the courts of the State of domicile will usually look to the legitimation law of the State of domicile when the child was born. This rule does not apply to State laws concerning presumption of legitimacy or the Lord Mansfield rule.

The usual rule is that a child will be recognized as legitimate in all States if he/she:

• Is legitimate under the law of the State of the father's domicile at the time the child was born, or

• Has been legitimated in accordance with the law of the State of the father's domicile at the time the legitimation occurred.

2. Submittal to RCC

Submit questions about change of domicile to the regional chief counsel (RCC) under GN 01010.815 ff. in the absence of a precedent opinion if you cannot determine the child's status from the entries in GN 00306.040, GN 00306.045, and GN 00306.400 - GN 00306.680. Also refer the case to the RCC if the child was illegitimate at birth under the law of the State of the father's domicile at that time and:

1. The father performed acts which constitute legitimation or confer inheritance rights under the law of the State where the father was domiciled at death or at the time of the child's application, as the case may be; but

2. When he performed the acts, the father was domiciled in another State where such acts do not confer legitimate status (although they may confer inheritance rights).

   In such cases, the child may not be able to inherit from the father under the law of the State of his domicile at the time of death or the child's application. See GN 00306.055 for an explanation of how to locate inheritance rights provisions in GN 00306.400 - GN 00306.680.