Cemeteries

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With legislation introduced this past January, Illinois could join those states which expressly authorize cemetery fiduciaries to take the unitrust election and make fixed distributions to cemeteries.  Senate Bill No. 3207 proposes to amend Illinois’ Cemetery Care Act to add provisions which would define ‘total return distribution’ and thereby allow care fund trusts to make…

Search the internet for “cemetery” and “friends of” and you will find a number of independent maintenance associations.  We’re not referring to Facebook groups that organize volunteer events for an abandoned cemetery, but rather we want to highlight those formal organizations established to provide continuing financial assistance to an active cemetery.

As a cemetery nears…

We believe three fiduciary powers are crucial to reviving cemetery care funds: investment diversification, unitrust elections and the power to adjust.  It has been more than 12 years since we first posted about the need to repair cemetery care funds (Cemetery Endowed Care Funds and the Fixed Income Investment).  That post touched on…

While the greater public sentiment has turned against statues honoring the Confederacy, cemetery operators should anticipate a counter-challenge to the removal of a Lost Cause monument.  Support for the Lost Cause monument can be just as fervent as the calls for its removal.  With emotions running high in both directions, the removal of the Lost…

If a racial justice challenge is made against a Lost Cause monument, the cemetery’s regulations typically vest authority in the cemetery to remove monuments deemed offensive.   Through their rules and regulations, cemeteries reserve the authority to deem what is, or is not, offensive.  The following were taken from cemetery websites found through a Google search…

Financial relief is coming to Missouri counties with cemeteries.  House Bill 443 would allow county commissioners to withdraw principal from perpetual care funds to pay for cemetery maintenance.   When combined with the authorities granted counties four years ago by HB 51, Missouri county commissioners can now diversify cemetery perpetual care trusts and restate those trusts…

In our prior post, we recommended that the Evergreen Cemetery Association explore the Minnesota trust code provisions regarding the trustee’s power to adjust (501C.1112).  This is something other “excluded” cemeteries should also consider.  By excluded, we mean cemeteries owned by associations, churches, cities or counties that are typically excluded from regulation of…