In our third post on Missouri’s endowed care cemetery audits we look at the request for the cemetery’s legal documents.  The current audit notice  requests copies of the cemetery’s trust agreement, rules and regulations, contract forms, deed forms, brochures and any other materials making an endowed care representation.  In essence, the audit is going to

Our previous post discussed care fund audits and the tracking of a cemetery’s property sales and care fund liability.  The next step of the audit process is following the money to the care fund trust (and the back from the trust to the cemetery).  For these purposes, the Missouri audit notice requests trust statements from

In contrast to Missouri’s Chapter 214, most states’ cemetery laws do not exempt all cemetery associations from care fund requirements.  We do find that some states exempt small non-profit cemeteries (typically based on acreage).  Some states limit non-profit cemetery exemptions to grandfathered situations (a cemetery established prior to 1940).  These small cemetery associations are more

In a move to remain autonomous from the funeral industry and its oversight, the Missouri cemetery industry met with its regulator during the summer of 2008 to discuss reform legislation. Disagreements precluded effective legislation from being passed in 2009, but extensive changes was passed in 2010, and became effective on August 28, 2010. Now, the Missouri