Exhibit B 
Complying 

With the 

Funeral Rule 

Federal Trade Commission 

June 2004 

Exhibit B 
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Contents 

Introduction 

Who Must Comply With the Funeral Rule? 

Does the Rule Apply to Pre-Need Arrangements? 

The General Price Ust ....... . Who Gets a GPL? 

When Should the GPL Be Offered? 

What About Phone or Mail Inquiries? 

Does the Rule Require the GPL Be Given to Keep? 

What About the GPL and Pre-need Arrangements? 

Information Required on the GPL . 

Identifying Information 

Required Disclosures on the GPL 

Required Itemized Prices on the GPL 

.1 

.2 

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....................... 6 

Alternative Price Usts for Special Groups ........................ 13 

1. Children and Infants 

2, Government Agencies 

3. Religious Groups and Memorial Societies 

Infonnation to be included 

Using the CPL 

The Outer Burial Container Price Ust: Information and Use ............ 16 

Information to be included on the OBC Price List 

Using the OBC Price List 

Statement of Funeral Goods and Services Selected: 

Cost Information and Disclosures. 

Cost Information 

Disclosures 

................ 18 

Telephone Price Disclosures ................................. 20 
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Misrepresentations Prohibited by the Rule ........................ 21 

1. Embalming 

2. Casket for Direct Cremation 

3. Outer Burial Container 

4. Legal and Cemetery Requirements 

5. Preservative and Protective Value Claims 

6. Cash Advance Items 

7. Other Misrepresentations 

What Consumers Cannot Be Required to Purchase 

Prior Approval for Embalming . 

Recordkeeping. . . . . . . . . . . . 

Comprehension of Disclosures. 

State Exemption Provisions. 

Sample Price Usts 

Endnotes ...... . 

Part 453 - Funeral Industry Practices Revised Rule. 

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.26 

.26 

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Introduction 

These guidelines are intended to help you, 

the funeral provider, comply with the 

Federal Trade Commission (FTC or Commission) Funeral Rule. The Funeral Rule went 

into effect on April 30, 1984. The Commission 

revised the Rule early in 1994; revisions became 

effective later that year. 

The Funeral Rule requires you to give 

consumers accurate, itemized price information 

and various other disclosures about funeral 

goods and services. In addition, the Rule 

prohibits you from: 

• misrepresenting legal, crematory, and 

· cemetery requirements; 

• embalming for a fee without permission; 

• requiring the purchase of a casket for direct 

cremation; 

• requiring consumers to buy certain 

funeral goods or services as a condition for 

furnishing other funeral goods or services; 

and 

• engaging in other deceptive or unfair 

practices, 

If you violate the Funeral Rule, you may 

be subject to penalties of up to $10,000 per 

violation. 

These guidelines do not amend or modify 

the Rule. They explain the requirements of 

the revised Funeral Rule and discuss how 

to prepare documents required by the Rule 

- the General Price List, the Casket Price List, 

the Outer Burial Container Price List, and 

the Statement of Funeral Goods and Services 

Selected. The guidelines also include sample 

price lists and a sample itemized statement 

form. These guidelines represent the FTC staff's 

view of what the law requires. They are not 

binding on the Commission. 

1 
~------------------~ Who Must Comply With the Funeral Rule? 

All "funeral providers" must comply with the Rule. You are a funeral provider if 

you sell or offer to sell both funeral goods and 

funeral services to the public. 

Funeral goods are all products sold directly to 

the public in connection with funeral services. 

Funeral services are: 

• services used to care for and prepare 

bodies for burial, cremation, or other final 

disposition; and 

• services used to arrange, supervise, or 

conduct the funeral ceremony or final 

disposition of human remains. 

You are a funeral provider if you sell or offer 

to sell funeral goods and both types of funeral 

services. You do not have to be a licensed 

funeral director and your business does not 

have to be a licensed funeral home to be 

covered by the Funeral Rule. Cemeteries, 

crematories, and other businesses can also be 

"funeral providers" if they market both funeral 

goods and services. 

You must comply with the Rule even if a 

particular consumer buys only goods or only 

funeral services, but not both. If you offer to sell 

both goods and services, you must comply with 

the Rule for every customer. However, you are 

not covered by the Rule if you sell only funeral 

goods, such as caskets, but not services relatina 

o 

to the disposition of remains. 

You are covered by the Rule even if you 

organize your business to sell goods through 

one company and services through another. If 

you are a funeral provider, you cannot avoid 

being covered by the Rule by restructurina your 

business. 0 

2 

Does the Rule Apply to Pre-Need 

Arrangements? 

The Rule's requirements, as described on the 

following pages, apply to both pre-need and 

at-need funeral arrangements. 

In pre-need situations, you must comply 

with all Rule requirements at the time funeral 

arrangements are pre-planned. You also need 

to comply with the Rule after the death of the 

individual who made pre-need arrangements. 

If the survivors inquire about goods or services, 

alter the pre-planned arrangements, or are 

required to pay additional sums of money, 

you must give them all relevant disclosures 

and price lists. For example, survivors may be 

asked to pay additional amounts if the pre-paid 

plan does not guarantee prices at the time of 

death. In other cases, survivors may change 

arrangements specified in the pre-need plan, 

adding or subtracting certain goods or services. 

In both situations, the requirements of the Rule 

apply. You must give the survivors relevant 

price lists, as well as an itemized Statement of 

Funeral Goods and Services Selected (see paaes 

4-5 and 18). 0 

You also must comply with the Rule if you sell 

pre-need contracts on behalf of one or more 

funeral homes, but do not yourself provide 

funeral goods and services. In such a case, even 

though you don't provide the funeral items, 

you are an agent of a funeral provider and 

therefore are covered by the Rule. 

The Rule does not apply to pre-need contracts 

entered into before the Rule went into effect 

in 1984. However, if a pre-need conh'act 

signed before 1984 is modified after 1984, 

the modification triggers all of the Rule's 

requirements. 
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Example: Mr. Green made pre-need 

arrangements in 1980; he dies in 1994. 

At the time of his death, his ''life wants 

to change the casket specified in the 

pre-need contract and to add visitation 

hours. Because Mrs. Green is changing the 

contract after 1984, the funeral provider 

must comply with all of the Rule's 

requirements, including giving Mrs. Green 

a General Price List, showing her a Casket 

Price List, and providing her with an 

itemized Statement of Goods and Services 

Selected. 

Note: In a situation like the above 

example, you should check your state law 

to determine whether it allows you to alter 

the terms of such a contract. 

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The General Price List 

The General PriceList (GPL) is the key stone of the Funeral Rule. It must contain 

identifying information (see page 6), itemized 

prices for the various goods and services that 

you sell (see pages 8-12), and other important 

disclosures (see pages 6-8). The GPL enables 

consumers to comparison shop and to 

purchase, on an itemized basis, only the goods 

and services they want. 

Who Gets a GPL? 

You must give the General Price List to 

anyone who asks, in person, about funeral 

goods, funeral services, or the prices of such 

goods or services. You must give the GPL 

to such individuals to keep. The request for 

information does not have to come from a 

consumer or someone who wants to make 

funeral arrangements now or in the future. You 

must give a GPL to all persons who inquire 

about funeral arrangements. This may include 

competitors, journalists, and representatives 

of businesses, religious societies, government 

agencies, or consumer groups. 

Note: If someone asks you about the 

goods and services that you sell, you must 

give that person a General Price List. If you 

are uncertain whether the Rule applies in a 

particular sihlation, it would be sensible to 

provide the list. 

When Should the GPL Be Offered? 

You do not have to hand out the General 

Price List as soon as someone walks into your 

business. But, you must offer the price list when 

you begin to discuss any of the follmving: 

4 

• the type of funeral or disposition that you 

can arrange; 

• the specific goods and services that you 

offer; or 

• the prices of your goods and services. 

Before giving a GPL to a bereaved individual, 

you may offer your condolences and discuss 

preliminary matters like veteran's benefits or 

death certificates. 

The triggering event for giving out the GPL 

is a face-to-face meeting. The face-to-face 

meeting can occur anywhere, not just at the 

funeral home. For example, you must give 

out a General Price List even if the discussion 

of prices or arrangements takes place in the 

family's home or while removing the deceased 

from a hospital or a nursing home. You should 

tell your employees to carry extra price lists 

with them. 

Exception: You are not required to offer 

a General Price List if you remove the 

deceased for transportation to the funeral 

home and, at that time, only request the 

authorization to embalm. When you 

request authorization to embalm, however, 

you also must: 

Disclose that embalming is not required 

by law (except in special cases, if relevant); 

and 

Refrain from further discussion about 

prices or the selection of funeral goods or 

services while you remove the deceased. 

Any further discussion of prices or the 

selection of goods or services at this time 

would trigger the requirement to provide 

a GPL. 

What About Phone or Mail Inquiries? 

You must give certain information to people 

who telephone (see page 20), but the Rule does 

not require you to send callers a General Price 

List. Similarly, you do not have to send a GPL in 

response to mail inquiries about funeral goods 

and services. Of course, you certainly are free to 

send a GPL to someone who calls or writes for 

information if you wish to do so. However, if a 

telephone or mail inquiry is followed up by a 
......................................... t$s. 

meeting at the funeral home or elsewhere, you 

must provide a GPL at that time. 

Note: Some states require funeral 

providers to mail a price list upon 

request. You should check to see what the 

requirements are in your state. 

Does the Rule Require the GPL Be 

Given to Keep? 

A verbal offer of a GPL is not enough to 

comply with the Rule. You cannot merely 

tell consumers that a GPL is available for 

inspection. You also cannot show them a GPL in 

a booklet or binder where it appears that there 

is only one copy available or that the booklet is 

solely for the funeral director's use. You must 

physically offer consumers a General Price List 

that they can keep and take home with them. If 

the consumer does not want to accept or look 

at the General Price List, you do not have to do 

anything else. However, you should do nothing 

to discourage customers from looking at the 

GPL, such as telling them that it is unnecessary 

or difficult to understand. 

Note: You cannot charge a fee for the price 

list or place any conditions upon giving 

consumers information that the Rule 

requires you to give to them. You must 

give all required information to anyone 

who asks, free of charge. 

What About the GPL and Pre-need 

Arrangements? 

You must give out a General Price List in all 

pre-need situations. Because you may sell 

different goods and services on a pre-need 

basis, your pre-need GPL may vary from the 

GPL you use in at-need situations. However, 

any General Price List that you use for preneed arrangements must include all required 

disclosures (see pages 6-8) and offer goods and 

services on an itemized basis (see pages 8-12). 

You cannot offer only package funerals to preneed customers. 

In addition, as stated above (see pages 2-3), 

you must give a GPL to anyone who wishes to 

modify the funeral goods or services already 

purchased under a pre-need contract or to a 

survivor who must pay an additional sum 

because prices have increased since the time the 

arrangements were pre-planned. 

Example: Mr. Stone made pre-need 

arrangements before his death. His 

wife wants to change the casket and the 

services that he bought under the preneed contract. You must give Mrs. Stone a 

General Price List at the beginning of the 

discussions and show her a Casket Price 

List before she looks at any caskets. 

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Information Required on the GPL 

Identifying Information 

The General Price List should be printed or 

typewritten, and must contain the following 

identifying information: 

• the name, address, and telephone number 

of the funeral provider's place of business, 

including (where relevant) the address and 

telephone number for each branch; 

• the caption: "General Price List;" and 

• the effective date of the price list. 

Required Disclosures on the GPL 

The Rule also requires you to make six 

disclosures on your General Price List.(1) These 

disclosures discuss: 

1. The consumer's right to select only the 

goods and services desired; 

2. Embalming; 

3. Alternative containers for direct cremation; 

4. The basic services fee; 

5. The Casket Price List; and 

6. The Outer Burial Container Price List. 

Each of these disclosures is discussed in the 

following sections. You must place these 

required disclosures on the General Price List 

exactly as the Rule provides. (See also Sample 1 

GPL at the end of this publication.) 

In addition, you must use the identical 

wording given in the Rule. You cannot edit or 

paraphrase. 

6 

Note: You can include additional 

information, such as a reference to your 

own state laws. But, you cannot change the 

FTC language or add anything that will 

modify the FTC language. 

1. Right of Selection 

The first disclosure informs consumers that 

they have a right to select only the items they 

want to buy, besides a non-declinable basic 

services fee (see pages 10-11 for a detailed 

description of this fee)Y) You should place 

this statement immediately above the prices 

of the goods and services that you offer. The 

statement should read as follows: 

The goods and services shown below are 

those we can provide to our customers. 

You may choose only the items you desire. 

However, any funeral arrangements 

you select will include a charge for our 

basic services and overhead. If legal or 

other requirements mean you must buy 

any items you did not specifically ask for, 

we will explain the reason in writing on 

the statement we provide describing the 

funeral goods and services you selected. 

You must include the third sentence of the 

disclosure, indicated in bold-face above, if 

customers cannot decline the basic services fee. 

You may add the phrase "and overhead" after 

the word" services," as shown above, if the fee 

includes the recovery of overhead costs. 

2. Embalming 

The second disclosure tells consumers that 

the law does not require embalmingP) The 

statement should read as follows: 

Except in certain special cases, embalming 

is not required by law. Embalming may 

be necessary, however, if you select 

certain funeral arrangements, such as a 

funeral with viewing. If you do not want 

embalming, you usually have the right 

to choose an arrangement that does not 

require you to pay for it, such as direct 

cremation or immediate burial. 

You do not need to include the phrase, "except 

in certain special cases," indicated in bold-face 

above, if state or local law in the area where 
----------------------~ ~ 

you do business does not require embalming 

under any circumstances. If you want to add 

information about state law requirements, you 

can do so after the FTC disclosure. You should 

place this disclosure in immediate conjunction 

with the price for embalming. 

Note: "In immediate conjunction" means 

that the embalming disclosure must appear 

directly next to the price for embalming. 

You should not put the disclosure on a 

separate page or anywhere else on the 

GPL apart from the embalming price. 

(See also Sample 1 GPL at the end of this 

publication. ) 

3. Alternative Containers 

The third disclosure informs consumers that 

they may use alternative containers (see the 

revised Rule for a full definition of this term) 

for direct cremationsYl This disclosure must 

read as follows: 

If you want to arrange a direct cremation, 

you can use an alternative container. 

Alternative containers encase the body and 

can be made of materials like fiberboard 

or composition materials ("with or without 

an outside covering). The containers we 

provide are (specify containers). 

You should place this disclosure in immediate 

conjunction "with (directly next to) the price 

range for direct cremation. At the end of the 

last sentence, you should describe the specific 

kind of container(s) that you offer. If you don't 

arrange direct cremations, you don't need to 

include this disclosure on the GPL. 

4. Basic Services Fee 

The fourth disclosure tells consumers about 

any "basic services fee" (the fee for the 

professional services of the funeral director 

and staff) that you will add to the total cost of 

the funeral arrangementsYl This basic services 

fee could include a charge for the services 

you perform in conducting the arrangements 

conference, planning the funeral, securing 

the necessary permits, preparing the notices, 

and coordinating the cemetery or crematory 

arrangements. This fee also may include 

overhead that you have not allocated elsewhere. 

You can include this fee on your General Price 

List in one of two ways: 

Option 1: If you list a separate basic services 

fee and the charge is non-declinable (the 

consumer does not have the option of declining 

the charge), you must provide the following 

disclosure: 

This fee for our basic services and 

overhead will be added to the total cost of 

the funeral arrangements you select. (This 

fee is already included in our charges for 

direct cremations, immediate burials, and 

forwarding or receiving remains.) 

If you decide on Option 1, this disclosure 

must appear together with the price for the 

basic services and \vith a description of the 

services you include for that price. (You cannot 

place this disclosure on a separate page or 

anywhere else on the GPL apart from the 

basic services price.) If this basic services fee is 

non-declinable, the price also must include all 

charges for the recovery of overhead that you 

have not allocated else,'\'here. In this situation, 

the first sentence of your disclosure can include 

the phrase" and overhead" after the word 

"services," as shown above. 

Option 2: Instead of charging a separate basic 

services fee, you can include the services fee in 

your casket prices. With this alternative, you 

must include the following disclosure: 

Please note that a fee of (speciJ!J dollar 

amount) for the use of our basic services 

and overhead is included in the price of 

our caskets. This same fee shall be added to 

the total cost of your funeral arrangements 

if you provide the casket. Our services 

include (specify). 

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If you decide on Option 2, the fee should 

include all charges for the recovery of overhead 

costs not allocated elsewhere, and you may 

add the phrase "and overhead" after the word 

"services" in the first sentence, indicated in 

bold-face above. The disclosure must appear 

on the GPL together with the prices for the 

individual caskets or together ,"lith the casket 

price range if you have a separate Casket Price 

List. 

5. Casket Price List 

The fifth disclosure tells consumers that a 

Casket Price List is available.(6) You may list 

casket prices either on the General Price List 

or on a separate "Casket Price List." If you use 

a separate Casket Price List, your GPL should 

state the range of prices for the caskets you 

sell, together with the following disclosure: 

A complete price list will be provided at the 

funeral home. 

6. Outer Burial Container Price List 

The sixth disclosure informs consumers that an 

Outer Burial Container Price List is available.(7) 

Again, you can either put the prices for the 

outer burial containers on your General Price 

List, or you can provide a separate "Outer 

Burial Container Price List." If you use a 

separate price list, your GPL should state the 

range of prices for the outer burial containers 

you sell, together with the following disclosure: 

A complete price list will be provided at the 

funeral home. 

If you put the prices for the outer burial 

containers on your General Price List, you 

also must include the following disclosure in 

immediate conjunction with (directly next to) 

the outer burial container prices. 

8 

In most areas of the country, state or 

local law does not require that you buy 

a container to surround the casket in the 

grave. However, many cemeteries require 

that you have such a container so that 

the grave will not sink in. Either a grave 

liner or a burial vault will satisfy these 

requirements. 

If instead you provide a separate price list for 

outer burial containers, then you must include 

the above disclosure on your Outer Burial 

Container Price List (see page 16). You don't 

have to include the phrase, "in most areas of 

the country," indicated in bold-face above, in 

the disclosure if your state or local law does not 

require a container to surround the casket in the 

grave. 

Required Itemized Prices on the GPL 

The Rule requires you to itemize the prices 

for certain goods and services so consumers 

may choose only those elements of a funeral 

that they want. You must list the following 16 

specified items of goods and services on the 

GPL, together with the price for each item:(8) 

1. Forwarding of remains to another funeral 

home; 

2. Receiving remains from another funeral 

home; 

3. Direct cremation; 

4. Immediate burial; 

5. Basic services of funeral director and staff, 

and overhead; 

6. Transfer of remains to funeral home; 

7. Embalming; 

8. Other preparation of the body; 

9. Use of facilities and staff for viewing; 

10. Use of facilities and staff for funeral 

ceremony; 

11. Use of facilities and staff for memorial 

service; 

12. Use of equipment and staff for graveside 

service; 
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13. Hearse; 

14. Limousine; 

15. Either individual casket prices or the 

range of casket prices that appear on the 

Casket Price List; and 

16. Either individual outer burial container 

prices or the range of outer burial 

container prices that appear on the Outer 

Burial Container Price List. 

You can list these items in any order you want. 

You only have to list the items that you actually 

offer. If you do not offer one or more of the 

16 items, you need not list those items on the 

General Price List. In addition to these 16 items, 

you also may list other items that you offer, 

such as acknowledgement cards and cremation 

urns. You also may provide prices for package 

funerals on your GPL. However, you must offer 

any package funerals in addition to and not in 

place of the required itemized prices.(9) 

The itemized prices on your General Price 

List, as well as your Casket Price List and 

Outer Burial Container Price List, should be 

accurate and up-to-date. These prices should 

reflect the prices that you actually charge your 

customers. 

Of course, you can offer a discount when 

there are special circumstances, such as 

arrangements for a friend or relative or a family 

that otherwise could not afford your services. 

The Rule does not prevent you from doing this. 

However, you should not inflate the prices on 

any of your price lists in order to offer all or 

most of your customers a discount. In that case, 

the" discounted" prices would be the accurate 

prices and should be reflected on the price lists. 

Items 1-4: Minimal Services 

Four items that the Rule requires you to list 

are: (1) forwarding of remains; (2) receiving 

remains; (3) direct cremation; and (4) immediate 

burial. Unlike the rest of the goods and services 

that you must list on the GPL, the prices for 

these four items must include any fee that you 

will charge consumers for the basic professional 

services of the funeral director and staff. 

Example: Ms. James wants to arrange 

an immediate burial for her father. In 

addition, she chooses acknowledgement 

cards, use of a limousine, and a graveside 

service. You should charge her the fee 

for an immediate burial plus the fees for 

the other items that she wants. But, you 

should not charge her an additional nondeclinable basic services fee. A charge for 

your basic services is already included in 

the price for the immediate burial. The 

required disclosure about the basic services 

fee (see pages 10-11) informs the consumer 

of this fact. . 

For forwarding of remains and receiving 

remains, the GPL should list one price for each 

of these items and describe all services you will 

provide for the quoted price. The prices for 

these items should include all charges relating 

to each service, including any basic services fee 

and any facilities or equipment fees. 

For direct cremations, your GPL must state a 

price range, along with the required disclosure 

about the availability of an alternative container 

(see page 7), then list each of the following 

options within the range: 

• one price where the consumer provides the 

casket or container; and 

• a separate price for each direct cremation 

offered where you provide an alternative 

container. The Rule requires you to 

offer an alternative container for use in 

direct cremations if you provide direct 

cremations. (See pages 21-22.) 

You also must describe in the GPL the services 

and container provided for each price. If you 

wish, you also may list other options, such as 

direct cremation with a memorial service or 

direct cremation with scattering of ashes. 

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The price of the actual cremation of the 

deceased mayor may not be included in 

your price for direct cremation. If you ovvn a 

crematory, it would be appropriate to include 

the cremation charge in this fee. However, if 

you use a crematory that someone else owns, 

you may treat this charge as a cash advance 

item. In that case, you should make clear to the 

customer that there will be an added charge by 

the crematory. 

For immediate burials, you must give a price 

range, together with each of the following 

separate options within the range: 

CD one price where the purchaser provides the 

casket; and 

CD a separate price for each form of immediate 

burial offered where you provide a casket 

or alternative container. (You are not 

required to make an alternative container 

available for this purpose. However, you 

may choose to offer this option.) 

You also must describe in the GPL the services 

and container provided for each price. If the 

immediate burial option is available \\'ith any 

casket on your Casket Price List, the General 

Price List can simply state the price of the 

service and refer the customer to the Casket 

Price List for casket prices. 

Item 5: Basic services of funeral director and 

staff (and overhead) 

The charge for services of funeral director 

and staff is a fee for the basic services that you 

furnish in arranging any funeral.(lO) This is the 

"basic services fee" that is discussed in the 

Required Disclosures section. If the customer 

cannot decline this fee, the disclosure that 

appears on pages 7-8 is required. 

This basic services fee should include services 

that are common to virtually all forms of 

disposition or arrangements that you offer, such 

as conducting the arrangements conference, 

securing the necessary permits, preparing the 

10 

notices, sheltering of remains, and coordinating 

the arrangements with the cemetery, crematory, 

or other third parties. The basic services fee 

should not include charges related to other 

items that must be separately listed on the 

General Price List and that the customer may 

decline to purchase. 

Note: You should include any charges for 

the ordinary sheltering of remains by your 

funeral home in this basic services fee. 

However, you can list a separate charge 

for sheltering of remains if: 1) a significant 

percentage of your customers do not use 

the funeral home to hold the remains at 

any point, or 2) you receive a request to 

hold the remains for an unusually long 

period of time. 

The basic services fee also may include 

overhead from various aspects of your 

business operation, such as the parking lot, 

reception and arrangements rooms, and other 

common areas. It also may include insurance, 

staff salaries, taxes, and fees that you must 

pay. AlternativelJ~ instead of including all 

overhead in your basic services fee, you can 

spread the overhead charges across the various 

individual goods and services you offer. As 

a third alternative, you can combine the first 

two approaches: spread some portion of the 

overhead charges across the individual items, 

while including the remainder of such charges 

in your basic services fee. 

Note: These are the only ways to recoup 

overhead costs. In addition, if this basic 

services fee is non-declinable, the fee must 

include any charges for overhead that have 

not been allocated to the other goods and 

services. 

You have two options for listing your basic 

services fee on the General Price List. 

Option 1: You may list a separate price for the 

basic services of the funeral director and staff, 

together with a list of the principal services 
-----------------------~ ~ 

provided for the price and the required 

disclosures (see pages 7-8). If consumers 

cannot decline this fee, you should include in 

this separate price all charges for "unallocated 

overhead" - that is all overhead not 

distributed among the other items listed on the 

GPL. 

Option 2: Instead of charging a separate basic 

services fee, you may include the fee in your 

casket prices. With this alternative, you must 

include the appropriate disclosure (see page 

8) on the General Price List, together with 

the prices for the individual caskets or with 

the casket price range (if you have a separate 

Casket Price List). This fee also must include 

all charges for the recovery of unallocated 

overhead. As the disclosure indicates, you must 

specify the amount of the basic services fee that 

is included in the price of the caskets. If the 

customer provides a casket obtained elsewhere, 

that same basic services fee must be added to 

the total cost of the arrangements selected. 

The Rule expressly states that the basic services 

fee is the only non-declinable fee allowed for 

services, facilities, or unallocated overhead, 

unless state or local law requires otherwise. 

Other than the basic services fee, you cannot 

charge any separate fee for overhead. Charging 

a second non-declinable fee, such as a "basic 

facilities fee" or a "casket handling fee," in 

addition to the basic services fee would violate 

the Rule. Moreover, you cannot list fees for 

"additional services" of the funeral director 

and staff, if those fees should be included in the 

basic services fee or in one of the other items 

required to be listed on the GPL. 

Example: You have a non-declinable fee 

for the basic services of funeral director 

and staff. You also list the following fee 

on your General Price List: Additional 

Services of the Funeral Director and Staff. 

This charge includes: a) coordinating and 

directing funeral ceremony; b) paying 

competitive salaries to employees; c) 

providing 24 hour on-call service to each 

family; d) maintaining funeral service 

licensing; and e) complying vl'ith federal 

and state codes and regulations. 

This fee for additional services violates 

the Rule. All of the charges listed should 

be included elsewhere on the GPL. You 

should include charge (a) for coordinating 

and directing the funeral ceremony in the 

separate charge for a funeral ceremony. (See 

the discussion of this charge on pages 8-9.) 

The other items, (b) through (e), relate to basic 

overhead. You either should include such 

charges in the basic services fee or allocate these 

costs among all the items listed on the GPL. 

Items 6 -16 

You must list the following items separately 

with their respective prices. The charge for 

each item should include all service fees and 

any equipment or facility charges for providing 

that particular good or service. (You will not, 

however, include any portion of the "basic 

services fee," discussed above, in any of these 

items.) 

Transfer of remains to funeral home. You 

can choose any pricing method, such as a flat 

fee, an hourly charge, or a mileage charge. 

For example, you can charge a flat fee with 

or without an additional mileage charge for 

distances beyond a certain specified radius. 

Embalming. Your price for embalming should 

include use of the preparation room, as well 

as the professional services, equipment, and 

materials involved in performing embalming. 

In addition, as discussed on 

page 7, you must tell consumers that the law 

does not require embalming. 

Other preparation of the body. This charge 

should include such services as cosmetic work 

to prepare the deceased for viewing. Under this 

category, you can also show a price for washing 

and disinfecting when that procedure is used 

instead of embalming. 

11 
~ 

... ~8:1 .................................................. .. ¥~ 

Use of facilities and staff for viewing. You 

may charge a flat fee or an hourly fee for the 

use of your facilities for viewing. Your price 

for a viewing should include charges for both 

the services of staff and the facilities used in 

connection with a viewing. You should not list 

two separate charges relating to a viewing, such 

as one for the facilities and another for the staff 

services. However, if you provide staff services 

for viewing held at another facility, such as a 

church or a home, you should list a separate fee 

for such services. (In this situation, a facilities 

charge would not be appropriate because your 

own facilities are not being used.) 

Use of facilities and staff for funeral ceremony. 

The charge for a funeral ceremony, that is, a 

commemorative service ,vith the body present, 

at the funeral home should include both the use 

of facilities and the necessary staff services. You 

should not list hvo separate charges relating to 

a funeral ceremony, such as one for the facilities 

and another for the staff services. However, 

if you provide staff services for a funeral 

ceremony at another facility, such as a church, 

you should list a separate fee for such services. 

Use of facilities and staff for memorial service. 

This is a charge for a commemorative service 

without the body present. The charge should 

include both the use of facilities and the staff 

services. You should not list two separate 

charges relating to a memorial service, one for 

the use of facilities and another for the staff 

services. However, if you provide staff services 

for a memorial service at another facility, such 

as a church, you should list a separate fee for 

such services. 

Use of equipment and staff for graveside 

service. Some families may choose to have a 

graveside service instead of a funeral ceremony 

at the funeral home. Your charge for this service 

should include both staff services and any 

equipment you may provide (such as a tent 

and chairs). You should not list two separate 

charges relating to a graveside service, one for 

equipment and another for staff services. If 

12 

your charge for a funeral ceremony normally 

includes a committal service at the grave 

following the funeral, you can continue this 

practice, or you may offer a separate charge 

for a committal service follm'ving a funeral 

ceremony. The separate charge for a graveside 

service is intended for those situations where 

there is no funeral ceremony at the funeral 

home or elsewhere. 

Hearse. You can use any pricing method for 

the use of a hearse, such as a flat fee, an hourly 

charge, or a mileage charge. For example, 

you can charge a flat fee with or without an 

additional mileage charge for distances beyond 

a certain specified radius. 

Limousine. You can use any pricing method 

for the use of a limousine, such as a flat fee, 

an hourly charge, or a mileage charge. For 

example, you can charge a flat fee 'with or 

without an additional mileage charge for 

distances beyond a certain specified radius. 

Casket prices. You can list casket prices in 

either of hvo ,'vays: (1) you can list a casket price 

range, with the disclosure about the availability 

of the Casket Price List (see page 8); or (2) you 

can list the prices of individual caskets on your 

General Price List. 

Outer burial container prices. As with casket 

prices, you can list outer burial container prices 

in either of two ways: (1) you can list an outer 

burial container price range, with the relevant 

disclosure about the Outer Burial Container 

Price List (see pages 8-9); or (2) you can list the 

prices of individual containers on your General 

Price List. 
----------------------~ W" 

Alternative Price Lists for Special Groups 

I

n certain limited situations, discussed 

immediately below, you may use 

alternative price lists. 

Remember: Even if you use alternative 

price lists, you still must comply with all 

Rule provisions, including mandatory 

disclosures and itemized prices. 

1. Children and Infants 

You can set different prices for funeral 

arrangements for children and infants. You can 

list the different fees in two ways. You can place 

these items on your General Price List, Casket 

Price List and Outer Burial Price List, along 

with your regular offerings; or you can prepare 

separate price lists for these arrangements. If 

you prepare separate price lists, you need not 

give them out to anyone except those persons 

inquiring about a funeral for a child or an 

infant. 

2. Government Agencies 

Some funeral providers enter into agreements 

with government agencies to provide funeral 

arrangements for indigent persons (or other 

persons entitled to a government benefit). 

When entering into such arrangements, you 

must follow all Rule requirements, including 

giving price lists to the government agent at the 

time you make or discuss such arrangements. 

You can add the prices for these special 

situations to your regular price list or prepare a 

separate price list for these arrangements. If you 

prepare a separate price list, you need not make 

it available to anyone except the government 

agency or persons who qualify for the special 

arr angemen ts. 

Some government agencies choose to contract 

for funeral arrangements on a package basis. 

You can offer funeral arrangements to anyone 

- including a government agency - on a 

package basis, as long as the funeral packages 

are offered in addition to, not in place of, 

itemized prices. 

When qualifying persons inquire about these 

package funeral arrangements, you still should 

provide the GPL, with itemized prices and 

disclosures, and comply with all other Rule 

requirements at this time. 

Note: You should check your state laws to 

determine whether arrangements handled 

as part of an agreement with a government 

agency can be supplemented or modified 

by qualifying persons. 

3. Religious Groups and Memorial 

Societies 

Some funeral providers enter into agreements 

''''ith religious groups, burial societies, or 

memorial societies to arrange funerals for 

their members at special prices. You are free 

to enter into such arrangements, but you must 

still comply with the Rule's requirements. You 

must provide price lists to representatives of 

these groups when they inquire about funeral 

arrangements on behalf of their members. 

In addition, if an individual group member 

inquires in-person about funeral arrangements, 

you must provide the individual with your 

price lists. Even if a member chooses a package 

available only to society members, the member 

must have the opportunity to look at your price 

lists. You can either have separate price lists for 

qualifying members or include such prices on 

your regular price lists. 

13 
~$"""""""""""""""""- The Casket Price Ust: Information and Use 

I

f you do not list the retail price of each 

casket on your General Price List, you must 

prepare a separate printed or typewritten 

Casket Price List (CPL).(ll) 

Information to be included 

The CPL must include the following basic 

information: 

• the name of your business; 

• the caption: "Casket Price List;" 

• the effective date for the Casket Price List; 

and 

• the retail price of each casket and 

alternative container that does not require 

special ordering, with enough information 

to identify it. 

You must give enough descriptive information 

about each casket on the CPL to enable 

consumers to identify the specific casket 

or container and understand what they are 

buying. For example, the CPL could describe 

the exterior appearance (including the gauge 

of metal or type of wood), the exterior trim, 

and the interior fabric. You also may give 

any other information, such as a photograph 

or manufacturer name and model number. 

However, a photograph or model number alone 

is not a sufficient description under the Rule. 

You need list only those caskets that you 

usually offer for sale that do not require 

special ordering, as well as the alternative 

container(s) you offer for direct cremation. 

"Special ordering" means purchasing a casket 

or container that is not in stock and not part 

of your regular offerings to your customers. 

Except for the requirement that you make 

an alternative container available if you offer 

direct cremation, the Rule does not require you 

to offer any particular caskets or alternative 

containers. However, both caskets and 

alternative containers should be listed on the 

14 

CPL. You should not have a separate list for 

alternative containers. 

The Rule does not require you to list the caskets 

or containers that you offer in any particular 

format or order. The Casket Price List can be in 

any form, including in a notebook or on a chart, 

as long as it contains the required information, 

displayed in a clear and conspicuous manner. 

Moreover, you do not have to include 

customized caskets on your CPL, or list caskets 

that you keep in your inventory to fill preexisting, pre-need contracts, but which you 

no longer regularly offer for sale. Nor is it 

necessary to prepare a new price list if a casket 

or container is temporarily out-of-stock. You 

can simply tell the consumer which casket is 

not available when you give the consumer the 

CPL. Also, if a particular casket is available in 

a variety of interior materials and designs or 

exterior hardware and finishes, you can simply 

note that fact on the Casket Price List; you 

need not list each variation separately. (See also 

Sample 2 CPL at the end of this publication.) 

U sing the CPL 

You must show the Casket Price List to anyone 

who asks in person about the caskets or 

alternative containers that you offer or inquires 

about their prices. You must offer the CPL when 

you begin discllssing caskets or altemative 

containers - bllt before showing these items. 

Consumers must be able to look at the price list 

before discussing their options or seeing the 

actual caskets. 

Note: Consumers should not first learn 

of casket prices by entering the casket 

showroom and reading price cards placed 

on individual caskets or by having the 

funeral director recite such information 

orally. 
.............................................................. ~/. •

• 

':--: 

You can use individual price cards, but only 

in addition to a Casket Price List. Unlike the 

General Price List, you do not have to give the 

consumer a Casket Price List to keep. However, 

you may do so if you wish. 

The Rule does not require that you display the 

caskets in any specific manner. (Note, however, 

that many states have regulations regarding 

the manner of display.) In fact, the Rule does 

not require that you display any caskets. Some 

funeral providers present their selections 

through a book containing photographs of the 

various caskets offered for sale. In this case, you 

must incorporate in the book all the information 

required for the CPL (see page 14), including 

the heading "Casket Price List." 

If you use a manufacturer's or supplier's casket 

showroom outside of the funeral home, you 

must offer the CPL when the discussion of 

caskets begins. If you begin discussing caskets 

in your place of business, you must offer the 

Casket Price List at that time. However, if you 

do not begin discussing caskets until you arrive 

at the manufacturer's or supplier's showroom, 

you do not have to show a CPL until you arrive 

and the discussion begins. 

In addition to using a CPL as described above, 

you must show a Casket Price List to anyone 

who wishes to modify the particular casket 

already purchased under a pre-need contract. 

Example: Ms. Todd's father entered into 

a pre-need contract in 1989. If Ms. Todd 

chooses to upgrade the casket provided 

under the pre-need contract or inquires 

about other casket offerings, you should 

show her a CPL. 

... 

15 
~----------------------- ~.~~' 

The Outer Burial Container Price List: Information and Use 

I

f you sell outer burial containers and do 

not list the retail price of each such container 

on your General Price List, you must prepare 

a separate printed or typewritten Outer Burial 

Container Price List (OBC Price List)Y2) The 

term "outer burial container" refers to any 

container designed to be placed around the 

casket in the grave. Such containers may 

include burial vaults, grave boxes, and grave 

liners. 

Information to be included on the OBC 

Price List 

The OBC Price List must contain the following 

basic information: 

• the name of your business; 

• the caption: "Outer Burial Container Price 

List;" 

• the effective date of the price list; 

• the retail price of each outer burial 

container you offer that does not require 

special ordering, with enough information 

to identify the container; and 

@II the following disclosure (discussed earlier 

on pages 8-9): 

In most areas of the country, state, or 

local law does not require that you buy 

a container to surround the casket in the 

grave. However, many cemeteries require 

that you have such a container so that 

16 

the grave will not sink in. Either a grave 

liner or a burial vault will satisfy these 

requirements. 

You do not have to include the phrase "in 

most areas of the country" in the disclosure 

if your state or local law does not require 

a container to surround the casket in the 

grave. 

You must give enough descriptive information 

about each outer burial container in your OBC 

Price List to enable consumers to identify the 

specific container. You need list only those 

containers that you usually offer for sale and 

that do not require special ordering. "Special 

ordering" means purchasing an outer burial 

container that is not in stock and not part of 

your regular offerings to your customers. 

However, the Rule does not require you to offer 

any particular outer burial containers; in fact, 

it does not require you to sell any outer burial 

containers. 

The Rule does not require listing the containers 

that you offer in any particular order. The OBC 

Price List can be in any form, including in a 

notebook or on a chart, as long as it contains 

the required information, including the heading 

"Outer Burial Container Price List," displayed 

in a clear and conspicuous manner. 

You do not have to list containers that you keep 

in your inventory to fill pre-existing pre-need 

contracts, but I,vhich you no longer regularly 

offer for sale. Nor is it necessary to prepare 

a new price list if a container is temporarily 

out-of-stock. You can simply tell the consumer 

I,vhich container is not available when you 

give the consumer the OBC Price List. (See 

also Sample 3 OBC Price List at the end of this 

publication. ) 

Using the OBC Price List 

You must show this price list to all persons 

asking about outer burial containers or their 

prices. You must offer this price list when YOll 

begin to disclIss ollter burial containers, but 

before showing the containers. Consumers 

must be able to look at the price list before 

discussing their options or seeing the actual 

containers. (The Rule does not require that you 

display outer burial containers in any specific 

manner. Note, however, that many states have 

regulations regarding the manner of display.) 
-----------------------~ ~ 

Again, it is not enough for you to tell 

consumers about price information or to place 

price cards on top of individual containers or 

models of containers. You can use individual 

price cards, but only in addition to an OBC 

Price List. Unlike the GPL, you do not have to 

give the OBC Price List for retention. However, 

you may do so if you wish. 

Some funeral providers present their outer 

burial container selections through a book 

containing photographs of the various 

containers offered for sale. If you choose 

this approach, you must incorporate all the 

information required for the OBC Price List (see 

page 16) into the book. 

In addition to using an OBC Price List as 

described above, you must show this price list 

to anyone who wishes to modify the particular 

container already purchased under a pre-need 

contract. 

17 
~. ~ ............................................................. ... . 

'/. . 

• 

Statement of Funeral Goods and Services Selected: 

Cost Information and Disclosures 

The Statement of Funeral Goods and Services Selected (Statement) is an 

itemized list of the goods and services that the 

consumer has selected during the arrangements 

conference.(13) The Statement allows consumers 

to evaluate their selections and to make any 

desired changes. 

The Rule does not require any specific form, 

heading or caption on the Statement. The 

information required on the Statement, 

described below, can be included on a 

contract or any other document that you 

give to customers at the conclusion of the 

arrangements discussion. The categories of 

goods and services listed on the Statement 

(or other similar document) should generally 

correspond to the items listed on the GPL, so 

that customers can easily compare the two 

documents. 

You must give each consumer a completed 

Statement at the end of the arrangements 

discussion. If arrangements are made in-person, 

you should give the Statement at this time. 

Giving a consumer a copy of the Statement 

at the funeral or mailing it to the consumer at 

some later date does not meet the requirements 

of the Rule. 

N ate: The Rule does not address the 

manner or timing of payment. That is 

ben-veen you and the customer. 

If arrangements are made over the telephone, 

you should give the consumer the Statement at 

the earliest possible date. 

18 

Example: On Wednesday evening, 

Mrs. Shelley calls you to make funeral 

arrangements for her father and tells 

you that she will come to the funeral 

home on Thursday morning to finalize 

such arrangements. When Mrs. Shelley 

arrives the next morning, you should 

give her the required CPL and confirm 

the arrangements made. Then, once you 

finalize the arrangements, you should give 

Mrs. Shelley the Statement. 

If a consumer makes all funeral arrangements 

by telephone, you should make a reasonable 

attempt to give a completed Statement to the 

consumer before a final disposition of the 

remains occurs. If the consumer does not visit 

the funeral home in person before the final 

disposition, you should still give or send a 

completed Statement to the consumer as soon 

as possible. 

The Rule requires you to include cost 

information and specific disclosures on the 

Statement. 

Cost Information 

You should list all of the individual goods 

and services that the consumer will purchase, 

together with the price for each item. You 

cannot simply lump together goods and 

services that are listed separately on the GPL. 

Example: Your Statement would violate 

the Rule if it listed only three broad 

categories for "Services," "Facilities," and 

''Automotive Equipment." 

You may still offer funeral packages, as long 

as they are offered in addition to, not in place 

of, itemized prices. If the consumer selects a 

package (after you offer itemized prices), your 

Statement should describe the package, listing 

individually each of the goods and services 

included in the package, and state the package 

price. 

You also must list each cash advance item 

separately on the Statement, together with the 

price for each item. Cash advance items are 

items of service or merchandise that: 

• are described to a consumer as a "cash 

advance," "accommodation," "cash 

disbursement," or by any similar term; or 
.................................... it~ 

• you obtain from a third party and pay for 

on the consumer's behalf. (See also cash 

advance disclosure on below.) 

Cash advance items may include such things 

as cemetery or crematory services, pallbearers, 

public transportation, clergy honoraria, flowers, 

musicians or singers, nurses, obituary notices, 

gratuities, and death certificates. 

If you don't know the price of a particular cash 

advance item, you should enter a good faith 

estimate. Hmvever, you should give a \vritten 

statement of the actual charges before the final 

bill is paid. 

Finally, you must give the consumer the total 

cost of the arrangements selected (individual 

goods and services plus cash advance items). 

Disclosures 

You must place the following three disclosures 

on your Statement. They should be set out, 

word-for-word, exactly as the Rule prescribes. 

1. Legal Requirements 

The first disclosure states that you will charge 

consumers only for the items they have selected 

and that you will explain any legal, cemetery, or 

crematory requirements in writing.(14) 

Charges are only for those items that 

you selected or that are required. If we 

are required by la,,\' or by a cemetery or 

crematory to use any items, we will explain 

the reasons in writing below. 

The form should leave enough space for you 

to identify and explain in writing any legal, 

cemetery, or crematory requirement that 

compels the consumer to purchase a specific 

funeral good or service. You should enter this 

information on the Statement before it is given 

to the customer. 

2. Embalming 

The second disclosure relates to embalming and 

the need for prior approval. (15) 

If you selected a funeral that may 

require embalming, such as a funeral 

with viewing, you may have to pay for 

embalming. You do not have to pay for 

embalming you did not approve if you 

selected arrangements such as a direct 

cremation or immediate burial. If we 

charged for embalming, we will explain 

why below. 

The form should leave enough space for you to 

explain the reason for embalming. You should 

enter this information on the Statement before 

giving it to the customer. 

3. Cash Advance Items 

The third disclosure relates to your charges for 

your services in buying cash advance items. 

If you charge for purchasing a cash ad vance 

item, or if you receive and retain a rebate, 

commission, or trade or volume discount 

for a cash advance item, you must make the 

following disclosureY6) 

We charge you for our services in 

obtaining: (specify cash advance items). 

You must place this disclosure in immediate 

conjunction with (directly next to) the list of 

itemized cash advance items on your Statement 

and specify those cash advance items to which 

the disclosure applies. You should not put the 

disclosure on a separate page or elsewhere on 

the Statement apart from the list of itemized 

cash advance items. (See also Sample 4 

Statement at the end of this publication.) 

19 
~. ~ ..................................................................................... . 4

· 

~ 

Telephone Price Disclosures 

Y OU must give consumers who telephone 

your place of business and ask about your 

prices or offerings accurate information from 

your General Price List, Casket Price List, and 

Outer Burial Container Price List. You also 

must answer any other questions about your 

offerings and prices with any readily available 

information that reasonably answers the 

question.(l7) 

Note: You cannot require callers to give 

their names, addresses, or phone numbers 

before you give them the requested 

information. You can ask callers to identify 

themselves, but you still must answer 

their questions even if they refuse to do 

so. You cannot require consumers to come 

to the funeral home in person to get price 

information. 

You can use an answering machine or 

answering service to record incoming calls. 

However, you must respond to questions from 

callers on an individual basis. 

Example: Your answering machine can 

have a message telling consumers to call 

a specified number during business hours 

for information about prices and offerings. 

You need to provide the requested 

information when consumers call during 

those hours, or, you can have an answering 

machine or answering service take 

consumers' names and phone numbers so 

that you can return the calls at your earliest 

convenience. 

You may have an employee answering your 

phones who can respond to easier questions 

regarding your offerings and prices by referring 

to the printed price lists, but who refers more 

difficult questions to you. If you are unavailable 

when the call comes in, the employee can take a 

message so that you can return the call later. 

20 

You do not have to give price and other 

information after business hours if it is not 

your normal practice to do so. You can tell 

consumers who call during non-business hours 

that you will provide the information during 

regular business hours. However, if a consumer 

calls after hours to inquire about an at-need 

situation, and it is your practice to make funeral 

arrangements during non-business hours, you 

should provide price or other information the 

consumer requests. 

If you are in the middle of one arrangements 

conference when another family calls about 

your offerings, you can take a message and 

return the call at a later time. 
-----------------------~ ~ 

Misrepresentations Prohibited by the Rule 

The Funeral Rule prohibits specific misrepresentations in six areas.(lS) 

1. Embalming 

You cannot tell consumers that state or local 

law requires embalming if that is not true. If 

state law does require embalming, you may tell 

the family that embalming is required due to 

the specific circumstances. 

Example: Your state law requires either 

refrigeration or embalming after a certain 

period of time. If you have refrigeration 

facilities available, you must give the 

consumer the option of either refrigeration 

or embalming. 

You also must tell the consumer in writing 

that embalming is not required by law except 

in special circumstances, if relevant. You do 

this by including on your GPL the mandatory 

embalming disclosure discussed earlier on page 

7. 

Note: You must make this disclosure to all 

consumers, even if embalming is necessary. 

Unless state or local law requires embalming, 

you may not tell consumers that embalming is 

required for practical purposes in the following 

situa tions: 

., When the consumer wants a direct 

cremation; 

., When the consumer wants an immediate 

burial; or 

., When refrigeration is available and the 

consumer wants a closed-casket funeral 

with no formal viewing or visitation. 

Example: A family wants to arrange a 

funeral with a formal viewing. The funeral 

will take place three days after death 

has occurred on a hot summer day. Your 

state does not require embalming. You 

do not have refrigeration facilities. In this 

situation, you can tell the family that the 

funeral home requires embalming as a 

practical necessity to delay decomposition 

of the remains and to preserve them for 

viewing. You may not tell the family that 

the law requires embalming because this is 

not the case. 

Example: A family wants to arrange an 

immediate burial, but does not want to pay 

for embalming. Embalming is not required 

by your state law. Before burial takes place, 

one family member wants to look briefly at 

the deceased by lifting the lid of the casket. 

Here, you may not tell the family that 

embalming is reqUired. The request to see 

the deceased does not constitute a formal 

viewing. 

In situations like the above example, you also 

cannot require the family to pay for "other 

preparation of the body," if they decline 

embalming. 

2. Casket for Direct Cremation 

You cannot tell consumers that state or local 

law requires them to buy a casket if they 

are arranging a direct cremation. (A direct 

cremation is one that occurs without any formal 

viewing of the remains or any visitation or 

ceremony with the body present.) You also 

must not tell consumers, in the case of direct 

cremations, that they must buy a casket for any 

other reason. 

If you offer direct ~remations, you mus't make 

an alternative container available and inform 

consumers that such containers are available 

for direct cremations. You do this by including 

on your GPL the mandatory disclosure about 

alternative containers discussed on page 7. 

21 
~. ~ ............................................................... . 4

· 

,/' 

... 

An "alternative container" is an unfinished 

wood box or other non-metal receptacle or 

enclosure, v,rithout ornamentation or a fixed 

interior lining, which is designed for the 

encasement of human remains. It is made 

of fiberboard, pressed-wood, composition 

materials or like materials, with or without an 

outside covering. 

Note: The Rule also prohibits crematories 

from requiring that a casket be purchased 

for direct cremation. However, the Rule 

allows crematories to set standards for the 

kind of alternative containers that they will 

accept. For example, a crematory might 

stipulate that it ,vill accept only rigid 

containers. 

3. Outer Burial Container 

You cannot tell consumers that state or local law 

requires them to buy an outer burial container, 

if that is not true. You also must tell consumers 

that state law does not require them to 

purchase an outer burial container. You satisfy 

this obligation by including on the Outer Burial 

Container Price List the mandatory disclosure 

discussed on page 16. The mandatory 

disclosure about outer burial containers also 

tells consumers that grave liners are suitable for 

meeting any cemetery requirement. 

You may not tell consumers that a particular 

cemetery requires an outer burial container, if 

that is not true. You may want to keep updated 

rules of local cemeteries to make sure that 

your information is accurate. If the particular 

cemetery does require a container, then you 

should explain this to the family. 

4. Legal and Cemetery Requirements 

You cannot tell consumers that any federal, 

state, or local law or a particular cemetery or 

crematory requires them to buy a particular 

good or service, if that is not true. If you do tell 

22 

a consumer that he or she must buy a particular 

item because of any legal, cemetery, or 

crematory requirement, you must identify and 

describe the particular requirement in v,'riting 

on the Statement of Funeral Goods and Services 

Selected. 

5. Preservative and Protective Value 

Claims 

You cannot make any representations to 

consumers that funeral goods or services will 

delay the natural decomposition of human 

remains for a long term or an indefinite time. 

Although the Rule flatly prohibits you from 

making this representation, the Commission 

recognizes that it is possible for some funeral 

goods or services to delay decomposition for a 

short period. 

Example: A family selects a funeral 

with a viewing. You may explain to the 

family that embalming will temporarily 

preserve the body to make it suitable for 

viewing. But, you cannot tell them that 

the embalming ,,,,ill preserve the body 

indefinitely. 

You cannot tell consumers that funeral goods 

(such as caskets or vaults) have protective 

features or will protect the body from gravesite 

substances when that is not true. 

Federal law requires you to make all warranty 

information available to consumers. Therefore, 

you must allow the family to read any of the 

manufacturer's warranties. However, you 

should indicate that these claims are made by 

the manufacturer and not by you. 

Example: Mr. Morton has chosen casket A. 

You should allow him to read the written 

warranty that the manufacturer offers, 

but you must not adopt as your own any 

statement about preservation or protection 

that you know to be in violation of the 

Rule. You may ,vant to inform Mr. Morton 

that the manufacturer has made certain 
-----------------------~ ~ 

statements about the product, but that you 

do not have personal knowledge of the 

protective value of the merchandise. 

6. Cash Advance Items 

If you mark-up the charge on cash advance 

items or receive a commission, discount, or 

rebate that is not passed on to the consumer, 

you cannot state that the price charged for the 

cash advance item is the same as your cost. If 

there is an added charge, or if you receive and 

keep a rebate, commission, or trade or volume 

discount, you must tell the consumer that the 

price is not the same as your cost. You do this 

by including on your Statement of Funeral 

Goods and Services Selected the mandatory 

disclosure discussed on page 19. 

The Rule does not prevent you from adding 

a service charge, nor does it require you to 

disclose the amount of that charge. However, 

some states may have laws or regulations that 

prohibit any mark-up on cash advance items. 

7. Other Misrepresentations 

Other kinds of misrepresentations, though 

not specifically prohibited by the Funeral 

Rule, are nonetheless illegal. The FTC Act 

prohibits deceptive acts or practices. Likev'I'ise, 

the consumer protection laws of most states 

prohibit deceptive practices. 

23 
~$"""""""""""""""""- What Consumers Cannot Be Required to Purchase 

Y OU cannot require consumers to buy 

unwanted or unneeded goods and services 

to get the items that they do want. Consumers 

must be able to choose only the goods and 

services that they want, with certain limited 

exceptions noted below.(19) 

Accordingly, you cannot condition the 

furnishing of any funeral good or service to a 

consumer on the purchase of any other funeral 

good or service except for your basic services 

fee and any items required by law.(2o) You also 

cannot refuse to serve a family because they do 

not purchase one particular item (e.g., a casket 

or embalming) or a combination of items or 

services from you. 

In addition, you cannot include the charge for 

an optional item of service (such as embalming) 

in a non-declinable basic services fee. This 

would have the effect of making the optional 

item a required purchase for every customer. 

The Rule expressly prohibits you from charging 

any fee, as a condition of furnishing any funeral 

goods or services, other than the fees for: 

• The basic services of funeral director and 

staff (the one non-declinable fee allowed by 

the Rule); 

• The funeral goods and services selected by 

the consumer; and 

• The funeral goods and services required to 

be purchased by law (or by the cemetery or 

crematory)}2!) as identified and explained 

on the itemized Statement (see page 19). 

This means that you cannot charge an 

additional fee 01' surcharge to C01lsumers who 

purchase a casket elsewhere. Such a fee would 

not fall within the three categories of allowable 

charges listed above. This extra "casket 

handling" fee is simply a hidden penalty for 

those consumers who exercise the right to 

purchase a casket from another seller. 

Moreover, you cannot alter your prices based 

upon the particular selections of each customer. 

24 

Such a practice also would defeat the purpose 

of the Rule to give people accurate, itemized 

price information that affords them the 

opportunity to select the arrangements they 

want. 

Exceptions: The three exceptions to the 

consumer's general right to choose only the 

goods and services wanted are: 

• The one non-declinable basic services fee; 

• Items required by la,v (or by the cemetery 

or crematory); and 

• Impossible, impractical or excessively 

burdensome requests. You do not have to 

comply with such requestsP) However, 

you cannot refuse a request simply because 

you don't like it or don't approve of it. 

Example: During July, a family requests 

that a funeral occur five days after death, 

but does not want embalming. You 

don't have refrigeration facilities. Your 

state law does not require embalming 

under any circumstances. However, in 

this sihlation, you can refuse to provide 

these arrangements, unless the family 

buys embalming. You can consider such 

a request impractical or excessively 

burdensome. 

Note: If a customer requests an item that 

you do not normally offer, you do not have 

to comply with the request. However, you 

are free to do so. 

"Free" Items: You cannot list any of the 16 

items required to be separately itemized on 

the GPL as "free" or "no charge." Because you 

recover the cost of the free item in your other 

prices on the GPL, the customer may not have 

the choice of rejecting the charge. Ho,vever, you 

can offer items not required to be separately 

itemized on the General Price List (such as 

acknowledgment cards) at "no charge," as long 

as your state or local laws do not prohibit this 

practice. 
-------------------------------~~ ~ 

Prior Approval for Embalming 

YOU can charge a fee for embalming, only in 

one of the following three cirC1l11lstances:(23) 

1. State or local law requires embalming under 

the particular circumstances regardless of any 

wishes the family might have. If this is the 

case, you must note on the itemized Statement 

of Funeral Goods and Services Selected that 

embalming ,vas performed because of a 

legal requirement and briefly explain that 

requirement. (Also see the discussion on page 

21.) 

Note: Federal law does not require 

embalming under any circumstances. 

2. You have obtained prior approval for 

embalming from a family member or other 

authorized person. (The Rule does not address 

the issue of who is an "authorized person" to 

give such approval. That is a matter of state or 

local law.) You must get express permission to 

embalm; it cannot be implied. 

Example: A family states that they want 

a viewing before burial and asks you 

to "prepare" the deceased. You must 

specifically ask the family for permission to 

embalm and must receive their permission 

before you embalm the body. 

In order to obtain the family'S express consent 

to embalm, you must: 1) specifically ask for and 

obtain their permission, and 2) not misrepresent 

when embalming is required. 

Example: While making funeral 

arrangements, you tell a family that 

they will be charged for embalming, no 

matter what type of funeral arrangements 

they choose. If they agree to the funeral 

arrangements in generat this does not 

constitute express consent to embalm. 

In addition, if you charge a family for 

embalming here, you would be charging a 

second non-declinable fee that violates the 

Rule (see page 11). 

Note: When an individual makes preneed arrangements and gives express 

approval for embalming at that time, 

you do not need to get any additional 

approval to embalm at the time of 

death. 

The Rule does not require you to get the 

permission in writing, as long as it is express 

approval. Some states, however, may require 

,vritten authorization. 

On the Statement of Funeral Goods and 

Services Selected, you must explain the reason 

that you charged a fee for embalming. The 

reason may be that the family requested this 

service. However, if you tell a consumer that 

embalming is required for a specific reason 

(e.g., viewing or legal requirement), then you 

should list this specific reason on the Statement. 

Simply noting "family consent" for embalming 

does not convey the reason for embalming, only 

that the family has consented. 

3. All of the following apply: 

411) You are unable to contact a family member 

or other authorized person after exercising 

due diligence. In trying to contact the 

family, you must exhaust all means known, 

given the time constraints. 

Note: If refrigeration is available, you may 

be required to take more steps to contact 

the family and to obtain embalming 

authorization than if no refrigeration is 

available. 

411) You have no reason to believe that 

the family does not want embalming 

performed. 

411) After embalming the body, you obtain 

subsequent approval. In seeking approvat 

you must tell the family that if they select 

a funeral where embalming would be 

required (such as a funeral with formal 

viewing), you will charge a fee, but that 

you will not charge a fee if they select a 

25 
~---------------------- ~.~1' 

funeral where embalming would not be 

necessary (such as a direct cremation with 

a memorial service). If the family then 

expressly approves embalming or chooses 

a funeral where embalming is required, 

you may charge them for the embalming 

you performed. But, if the family chooses 

a funeral where no embalming would 

be required, you cannot charge for the 

embalming. 

Note: The required disclosure regarding 

embalming on the itemized Statement (see 

page 19) '.villiet consumers know that they 

do not have to pay for embalming if you 

did not get their prior approval. 

Recordkeeping 

Y OU must keep price lists for at least one 

year from the date you last distributed 

them to customers. You also must keep a copy 

of each completed Statement of Funeral Goods 

and Services Selected for at least one year 

from the date of the arrangements conference. 

You must make these documents available 

for inspection by FTC representatives upon 

request.(24) 

26 

Comprehension of 

Disclosures 

Y OU must make all the required disclosures to consumers in a clear and 

conspicuous manner. Your goal should be 

to present the information in a reasonably 

understandable form. In addition, the 

disclosures must be legible. The print or 

type must be large and prominent enough 

that consumers can easily notice and read 

the information. Finally, your price lists 

cannot include any information that alters or 

contradicts the information the Rule requires 

you to give in those price listS.(25) You can 

include other information on your price lists if 

you ·wish. But, this should not be done in such a 

way as to confuse or obscure the required 

informa tion. 
......................................................... tt~ 

State Exemption 

Provisions 

State agencies may apply to the Commission for a statewide exemption from the 

Funeral Rule.(26)The Commission may grant an 

exemption if it finds that: 

1. there is a state requirement in effect that 

applies to the same transactions that the 

Funeral Rule covers; and 

2. the state requirement provides an overall 

level of protection that is as great as, or 

greater than, the protection provided by 

the Funeral Rule. 

If granted, the exemption will be in effect, as 

specified by the Commission, for as long as 

the state administers and enforces effectively 

the state requirement. An application for 

state exemption can be filed only by a state 

government agency. Funeral providers and 

trade associations cannot file for statewide 

exemption. 

If your state has obtained such an exemption, 

you only need to comply with your state 

regulations. If the Commission has not granted 

your state an exemption, you must comply 

.. "lith all state regulations, as well as the FTC 

Funeral Rule. You must comply with your state 

regulations, even if they are more stringent than 

the Funeral Rule. 

Sample Price Lists 

The FTC staff has attached these sample 

price lists to help you to understand the 

Funeral Rule's requirements. You do not have 

to adopt these sample price lists. They are only 

examples. In addition, the fact that the FTC 

staff has developed these price lists does not 

mean that this format is the only appropriate 

one. A variety of formats will satisfy the Rule's 

requirements. 

27 
~~I"""""""""""""""""""""""""""'" Sample 1 

ABC FUNERAL HOME 

100 Main Street 

Your town, USA 12345 

(123) 456-7890 

GENERAL PRICE LIST 

These prices are effective as of [date]. 

The goods and services shown below are those we can provide to our customers. You may choose 

only the items you desire. However, any funeral arrangements you select ,vill include a charge for our 

basic services and overhead. If legal or other requirements mean you must buy any items you did not 

specifically ask for, we will explain the reason in writing on the statement we provide describing the 

funeral goods and services you selected. 

Basic Services of Funeral Director and Staff and Overhead ............................. $ ____ _ 

Our services include: conducting the arrangements conference; planning the funeral; consulting 

with family and clergy; shelter of remains; preparing and filing of necessary notices; obtaining 

necessary authorizations and permits; coordinating with the cemetery, crematory, or other third 

parties. In addition, this fee includes a proportionate share of our basic overhead costs. 

This fee for our basic services and overhead will be added to the total cost of the funeral 

arrangements you select. (This fee is already included in our charges for direct cremations, 

immediate burials, and forwarding or receiving remains.) 

En1balming ...................................................................... $ ___ _ 

Except in certain special cases, embalming is not required by law. Embalming may be necessary, 

however, if you select certain funeral arrangements, such as a funeral with viewing. If you do not 

want embalming, you usually have the right to choose an arrangement that does not require you to 

pay for it, such as direct cremation or immediate burial. 

Other Preparation of the Body ...................................................... $ ___ _ 

[list individual services and prices] 

Transfer of Remains to the Funeral Home (within _ mile radius) ....................... S ____ _ 

beyond this radius we charge _ per mile 

Use of Facilities and Staff For Viewing ............................................... S ____ _ 

Use of Facilities and Staff For Funeral Ceremony at the Funeral Home .................. $ ____ _ 

Use of Facilities and Staff For Memorial Service at the Funeral Home .................... $ ____ _ 

Use of Equipment and Staff For Graveside Service .................................... $ ____ _ 

Hearse .......................................................................... S ____ _ 

Limousine ....................................................................... S ____ _ 

Caskets ............................................................ $ ____ to S ___ _ 

A complete price list will be provided at the funeral home. 

28 
....................................................... .~ •

• 

';--"; 

Outer Burial Containers ............................................. $ _____ to $ ____ _ 

A complete price list will be provided at the funeral home. 

Forwarding of Remains to Another Funeral Home .................................... $ ____ _ 

Our charge includes: basic services of funeral director and staff; a proportionate share of overhead 

costs; removal of remains; embalming or other preparation of remains, if relevant; and local 

transportation. 

Receiving Remains from Another Funeral Home ..................................... $ ____ _ 

Our charge includes: basic services of funeral director and staff; a proportionate share of overhead 

costs; care of remains; transportation of remains to funeral home and to cemetery or crematory. 

Direct Cremation ................................................... $ _____ to $ ____ _ 

Our charge for a direct cremation (without ceremony) includes: basic services of funeral director 

and staff; a proportionate share of overhead costs; removal of remains; transportation to 

crematory; necessary authorizations; and cremation if relevant. 

If you want to arrange a direct cremation, you can use an alternative container. Alternative 

containers encase the body and can be made of materials like fiberboard or composition materials 

(with or without an outside covering). The containers we provide are a fiberboard container or an 

unfinished wood box. 

A. Direct cremation ,vith container provided by the purchaser ...................... $ ____ _ 

B. Direct cremation with a fiberboard container .................................. $ ____ _ 

C. Direct cremation with an unfinished wood box ................................ $ ____ _ 

Immediate Burial ................................................... $ to $ ____ _ 

Our charge for an immediate burial (without ceremony) includes: basic services of funeral director 

and staff; a proportionate share of overhead costs; removal of remains; and local transportation to 

cemetery. 

A. Immediate burial with casket provided by purchaser ........................... ,, ____ _ 

B. Immediate burial with alternative container [if offered] ......................... $ ____ _ 

C. Immediate burial with cloth covered wood casket .............................. S ____ _ 

29 

~ 
4

· 

~. 11111111111111111111111111111111111111111111111111111111111111111111111111111111111 ~ 

Sample 2 

These prices are effective as of [date]. 

Alternative Containers: 

BC FUNERAL HOME 

CASKET PRICE LIST 

1. Fiberboard Box ................................................................ $ ___ _ 

2. Plyvvood Box .................................................................. $ ____ _ 

3. Unfinished Pine Box .......................................................... . 

Caskets: 

1. Beige cloth-covered soft-wood 

with beige interior ............................................................ $ ____ _ 

2. Oak stained soft-wood 

with pleated blue crepe interior. ................................................ $ ____ _ 

3. Mahogany finished soft-wood 

with maroon crepe interior ..................................................... $ ____ _ 

4. Solid White Pine 

with eggshell crepe interior .................................................... $ ____ _ 

5. Solid Mahogany 

with tufted rose tan velvet interior. ............................................ . 

6. Hand finished solid Cherry 

with ivory velvet interior ...................................................... $ ____ _ 

7. 18 gauge rose colored Steel 

with pleated maroon crepe interior (available in a variety of interiors) ............... $ ____ _ 

8. 20 gauge bronze colored Steel 

with blue crepe interior. ....................................................... $ ____ _ 

9. Solid Bronze (16 gauge) 

with brushed finish white ivory velvet interior ................................... $ ____ _ 

10. Solid Copper (32 oz.) with Sealer (Oval Glass) 

and medium bronze finish with rosetan velvet interior ............................ $ ____ _ 

30 
.............................................................. ~~ •

• 

.~ 

Sample 3 

ABC FUNERAL HOME 

OUTER BURIAL CONTAINER PRICE LIST 

These prices are effective as of [date]. 

In most areas of the country, state or local law does not require that you buy a container to surround 

the casket in the grave. Hmvever, many cemeteries require that you have such a container so that the 

grave will not sink in. Either a grave liner or a burial vault will satisfy these requirements. 

1. Concrete Grave Liner ........................................................... $ ____ _ 

2. Acme Reinforced Concrete Vault (lined) ........................................... $ ____ _ 

3. Acme Reinforced Concrete Vault (stainless steel lined) .............................. $ ____ _ 

4. Acme Solid Copper Vault ....................................................... $, ___ _ 

5. Acme Steel Vault (12 gauge) ..................................................... $ ____ _ 

31 

... 
~"-~1" 

~----------------------- Sample 4 

ABC FUNERAL HOME 

STATEMENT OF FUNERAL GOODS AND SERVICES SELECTED 

Charges are only for those items that you selected or that are required. If we are required by law or by a 

cemetery or crematory to use any items, we will explain the reasons in writing below. 

Deceased: ________________________________________________________________ ___ 

Purchaser: 

Address: __________________________________________________________________ __ 

Tel. No. ______________________________________________________________ _ 

Date of Death Date of Arrangements 

Basic Services of Funeral Director and Staff and Overhead ............................. $ ________ _ 

Embalming ...................................................................... $ ______ _ 

If you selected a funeral that may require embalming, such as a funeral with viewing, you 

may have to pay for embalming. You do not have to pay for embalming you did not approve 

if you selected arrangements such as a direct cremation or immediate burial. If we charged for 

embalming, we will explain why below. 

Other Preparation of the Body 

1. Cosmetic Work for Viewing .................................................. $ _____ _ 

2. Washing and Disinfecting Unembalmed Remains ............................... $ _______ _ 

Transfer of Remains to the Funeral Home ............................................ $ _______ _ 

Use of Facilities and Staff For Viewing ............................................... $ _____ _ 

Use of Facilities and Staff For Funeral Ceremony ...................................... $ ______ _ 

Use of Facilities and Staff For Memorial Service ....................................... $ ______ _ 

Use of Equipment and Staff For Graveside Service .................................... $ _______ _ 

Hearse .......................................................................... $ _______ _ 

Limousine ....................................................................... $ ______ _ 

Casket. .......................................................................... $ ____ _ 

Outer Burial Container ............................................................ $ _______ _ 

Forwarding of Remains to Another Funeral Home .................................... $ _______ _ 

Receiving Remains from Another Funeral Home ...................................... $ ________ _ 

32 
.............................................................. ~~ •

• 

':-'; 

Direct Cremation ................................................................. $ ____ _ 

Immediate Burial ................................................................. $ ____ _ 

CASH ADVANCE ITEMS 

We charge you for our services in obtaining: [specify relevant cash advance items]. 

Cemetery charges ............................................................ $ ____ _ 

Crematory charges ............................................................ $ ____ _ 

Flovlers ..................................................................... $ ____ _ 

Obituary notice ............................................................... $ ____ _ 

Death certificate .............................................................. $ ____ _ 

Music ....................................................................... $ ____ _ 

Total Cash Advance Items ..................................................... $ ____ _ 

TOTAL COST OF ARRANGEMENTS 

(including all services, merchandise, and cash advance items) ...................... y ____ _ 

If any legal, cemetery, or crematory requirement has required the purchase of any of the items listed 

above, we v,rill explain the requirement below: 

Reason for Embalming: 

33 

... 
~--------------------- Endnotes 

(1) Note: Before the 1994 revision, the Rule also 

required the follmving disclosure on the GPL: 

This list does not include prices for certain 

items that you may ask us to buy for you, 

such as cemetery or crematory services, 

flowers, and ne,vspaper notices. The prices 

for those items will be shown on your bill 

or statement describing the funeral goods 

and services selected. [And if appropriate] 

We charge you for our services in buying 

these items. 

The Rule no longer requires this disclosure 

on the GPL. Instead, you must place a 

shorter version of the disclosure on the 

Statement of Goods and Services Selected 

(see pages 20-21). However, you may 

continue to place this disclosure on your 

GPL, if you wish. 

(2) See Section 453.4(b) (2) (i) (A). 

(3) See Section 453.3(a) (2) (ii). 

(4) See Section 453.3(b) (2). 

(3) See Section 453.2(b) (4) (iii) (C). 

(6) See Section 453.2(b) (4) (iii) (A). 

(7) See Section 453.2(b) (4) (iii) (B). 

(8) See Sections 453.2(b) (4) (ii) - (iii). 

(9) See Section 453.2(b) (6). 

(10) See Section 453.2(b) (4) (iii) (C). 

(11) See Section 453.2(b) (2). 

(12) See Section 453.2(b) (3). 

(13) See Section 453.2(b) (5). 

(H)See Section 453.4(b) (2) (i) (B). 

(13) See Section 453.5(b). 

(16) See Section 453.3(f) (2). 

(17) See Section 453.2(b) (1). 

(18) See Section 453.3. 

(19) See Section 453.4. 

34 

(20) See Section 453.4(b) (1) (i). 

(21) See Section 453.4(b) (1) (ii). 

(22) See Section 453.4(b) (2) (ii). 

(23) See Section 453.5 

(24) See Section 453.6. 

(23) See Section 453.7. 

(26) The Commission's staff has issued guidelines 

regarding exemption proceedings, which were 

published in the Federal Register on March 29, 

1985. See 50 Fed. Reg. 12,521 (1985). 
•

• 

111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 .~ 

~ 

Part 453 - Funeral Industry Practices Revised Rule 

Section: 

453.1 Defini tions. 

453.2 Price disclosures. 

453.3 Misrepresentations. 

453.4 Required purchase of funeral 

goods or funeral services. 

453.5 Services provided without prior 

approval. 

453.6 Retention of documents. 

453.7 Comprehension of disclosures. 

453.8 Declaration of intent. 

453.9 State exemptions. 

Authority: 15 U.s.C 57a(a); 15 U.s.C 

46(g); 5 U.s.C 552. 

§ 453.1 Definitions 

(a) Alternative container An 

"alternative container" is an unfinished 

wood box or other non-metal receptacle 

or enclosure, without ornamentation or 

a fixed interior lining, which is designed 

for the encasement of human remains 

and which is made of fiberboard, 

pressed-wood, composition materials 

(with or without an outside covering) or 

like materials. 

(b) Cash advance item A "cash 

advance item" is any item of service or 

merchandise described to a purchaser 

as a "cash advance/1 "accommodation," 

"cash disbursement," or similar term. 

Acash advance item is also any item 

obtained from a third party and paid 

for by the funeral provider on the 

purchaser's behalf. Cash advance 

items may include, but are not limited 

to: cemetery or crematory services; 

pallbearers; public transportation; clergy 

honoraria; flowers; musicians or singers; 

nurses; obituary notices; gratuities and 

death certificates. 

c) Casket A "casket" is a rigid container 

which is designed for the encasement 

of human remains and which is usually 

constructed of wood, metal, fiberglass, 

plastic, or like material, and ornamented 

and lined with fabric. 

(d) Commission "Commission" refers to 

the Federal Trade Commission. 

(e) Cremation "Cremation" is a heating 

process which incinerates human 

remains. 

(f) Crematory A "crematory" is any 

person, partnership or corporation that 

performs cremation and sells funeral 

goods. 

(g) Direct cremation A "direct 

cremation" is a disposition of human 

remains by cremation, without formal 

viewing, visitation, or ceremony with the 

body present. 

(h) Funeral goods "Funeral goods" 

are the goods which are sold or offered 

for sale directly to the public for use in 

connection with funeral services. 

(i) Funeral proVider A "funeral 

provider" is any person, partnership 

or corporation that sells or offers to sell 

funeral goods and funeral services to the 

public. 

(j) Funeral services "Funeral services" 

are any services which may be used to: 

(1) care for and prepare deceased human 

bodies for burial, cremation or other final 

disposition; and (2) arrange, supervise or 

conduct the funeral ceremony or the final 

disposition of deceased human bodies. 

(k) Immediate burial An "immediate 

burial" is a disposition of human remains 

by burial, without formal viewing, 

visitation, or ceremony with the body 

present, except for a graveside service. 

(I) Memorial service A "memorial 

service" is a ceremony commemorating 

the deceased without the body present. 

(m) Funeral ceremony A "funeral 

ceremony" is a service commemorating 

the deceased with the body present. 

(n) Outer burial container An "outer 

burial container" is any container which 

is designed for placement in the grave 

around the casket including, but not 

limited to, containers commonly known 

as burial vaults, grave boxes, and grave 

liners. 

(0) Person A "person" is any 

individual, partnership, corporation, 

association, government or governmental 

subdivision or agency, or other entity. 

(p) Services of funeral director and 

staff The "services of funeral director 

and staff" are the basic services, not to 

be included in prices of other categories 

in § 453.2(b)(4), that are furnished 

by a funeral provider in arranging 

any funeral, such as conducting the 

arrangements conference, planning the 

funeral, obtaining necessary permits, 

and placing obituary notices. 

§ 453.2 Price Disclosures 

(a) Unfair or Deceptive Acts or Practices 

In selling or offering to sell funeral 

goods or funeral services to the public, it 

is an unfair or decepti ve act or practice 

for a funeral provider to fail to furnish 

accurate price information disclosing 

the cost to the purchaser for each of 

the specific funeral goods and funeral 

services used in connection with the 

disposition of deceased human bodies, 

including at least the price of embalming, 

transportation of remains, use of 

facilities, caskets, outer burial containers, 

immediate burials, or direct cremations, 

to persons inquiring about the purchase 

of funerals. Any funeral provider 

who complies with the preventive 

requirements in paragraph (b) of this 

section is not engaged in the unfair or 

deceptive acts or practices defined here. 

(b) Preventive Requirements 

To prevent these unfair or deceptive 

acts or practices, as well as the unfair or 

deceptive acts or practices defined in 

§ 453.4(b)(I), funeral providers must: 

(1) Telephone Price Disclosure 

Tell persons who ask by telephone 

about the funeral provider'S offerings 

or prices any accurate information from 

the price lists described in paragraphs 

(b)(2) through (4) of this section and any 

other readily available information that 

reasonably answers the question. 

(2) Casket Price List 

(i) Give a printed or typewritten price 

list to people who inquire in person 

abou t the offerings or prices of caskets 

or alternative containers. The funeral 

provider must offer the list upon 

beginning discussion of, but in any event 

before showing caskets. TIle list must 

contain at least the retail prices of all 

caskets and alternative containers offered 

which do not require special ordering, 

enough information to identify each, 

and the effective date for the price list. 

In lieu of a written list, other formats, 

such as notebooks, brochures, or charts 

35 
'-----------------

:-..:. 

~ 

may be used if they contain the same 

information as would the printed or 

typewritten list, and display it in a clear 

and conspicuous manner. Provided, 

however, that funeral providers do not 

have to make a casket price list available 

if the funeral providers place on the 

general price list, specified in paragraph 

(b)(4) of this section, the information 

required by this paragraph. 

(ii) Place on the list, however produced, 

the name of the funeral provider's place 

of business and a caption describing the 

list as a "casket price list." 

(3) Outer Burial Container Price List 

(i) Give a printed or typewritten price 

list to persons who inquire in person 

about outer burial container offerings 

or prices. The funeral provider must 

offer the list upon beginning discussion 

of, but in any event before showing 

the containers. The list must contain at 

least the retail prices of all outer burial 

containers offered which do not require 

special ordering, enough information to 

identify each container, and the effective 

date for the prices listed. In lieu of a 

written list, the funeral provider may 

use other formats, such as notebooks, 

brochures, or charts, if they contain 

the same information as the printed or 

typewritten list, and display it in a clear 

and conspicuous manner. Provided, 

however, that funeral providers do not 

have to make an outer burial container 

price list available if the funeral 

providers place on the general price 

list, specified in paragraph (b)(4) of this 

section, the information required by this 

paragraph. 

(ii) Place on the list, however produced, 

the name of the funeral provider's place 

of business and a caption describing the 

list as an "outer burial container price 

list." 

(4) General Price List 

(i)(A) Gi\'e a printed or typewritten price 

list for retention to persons who inquire 

in person about the funeral goods, 

funeral services or prices of funeral 

goods or services offered by the funeral 

provider. The funeral provider must 

give the list upon beginning discussion 

of any of the following: 

(1) the prices of funeral goods or funeral 

ser\.'"ices; 

(2) the overall type of funeral service or 

disposition; or 

36 

(3) specific funeral goods or funeral 

services offered by the funeral proVider. 

(B) The requirement in paragraph 

(b)(4)(i)(A) of this section applies 

whether the discussion takes place in the 

funeral horne or elsewhere. Provided, 

however, that when the deceased is 

removed for transportation to the funeral 

horne, an in-person request at that time 

for authorization to embalm, required by 

§ 453.5(a)(2), does not, by itself, trigger 

the requirement to offer the general 

price list if the provider in seeking prior 

embalming approval discloses that 

embalming is not required by law except 

in certain special cases, if any. Any 

other discussion during that time about 

prices or the selection of funeral goods or 

services triggers the requirement under 

paragraph (b)(4)(i)(A) of this section to 

give consumers a general price list. 

(C) The list required by paragraph 

(b)(4)(i)(A) of this section must contain at 

least the following information: 

(1) The name, address, and telephone 

number of the funeral provider's place of 

business; 

(2) A caption describing the list as a 

"general price list"; and 

(3) The effective date for the price list; 

(ii) Include on the price list, in any order, 

the retail prices (expressed either as the 

fla t fee, or as the price per hour, mile or 

other unit of computation) and the other 

information specified below for at least 

each of the following items, if offered for 

sale: 

(A) Forwarding of remains to another 

funeral horne, together with a list of the 

services provided for any quoted price; 

(B) Receiving remains from another 

funeral horne, together with a list of the 

services provided for any quoted price; 

(C) The price range for the direct 

cremations offered by the funeral 

proVider, together with: 

(1) a separate price for a direct cremation 

where the purchaser provides the 

container; 

(2) separate prices for each direct 

cremation offered including an 

alternative container; and 

(3) a description of the services and 

container (where applicable), included in 

each price; 

(0) The price range for the immediate 

burials offered by the funeral provider, 

together with: 

(1) a separa te price for an irnmedia te 

burial where the purchaser provides the 

casket; 

(2) separate prices for each immediate 

burial offered including a casket or 

alternative container; and 

(3) a description of the services and 

container (where applicable) included in 

that price; 

(E) Transfer of remains to funeral home; 

(F) Embalming; 

(G) Other preparation of the body; 

(H) Use of facilities and staff for 

vie\ving; 

(I) Use of facilities and staff for funeral 

ceremony; 

m Use of facilities and staff for 

memorial service; 

(K) Use of equipment and staff for 

graveside sen'ice; 

(L) Hearse; and 

(M) Limousine. 

(iii) Include on the price list, in any 

order, the following information: 

(A) Either of the following: 

(1) The price range for the caskets offered 

by the funeral provider, together with the 

statement: "A complete price list will be 

provided at the funeral home."; or 

(2) The prices of individual caskets, 

disclosed in the manner specified by 

paragraph (b)(2)(i) of this section; and 

(B) Either of the following: 

(1) The price range for the outer burial 

containers offered by the funeral 

provider, together with the statement: 

"A complete price list will be provided at 

the funeral horne."; or 

(2) The prices of individual outer burial 

containers, disclosed in the manner 

specified by paragraph (b)(3)(i) of this 

section; and 

(C) Either of the follOWing: 

(1) The price for the basic services of 

funeral director and staff, together with 

a list of the principal basic services 
---------------------~ ~ 

provided for any quoted price and, if 

the charge cannot be declined by the 

purchaser, the statement: "This fee for 

our basic services will be added to the 

total cost of the funeral arrangements 

you select. (This fee is already included 

in our charges for direct cremations, 

immediate burials, and forwarding 

or receiving remains.)". If the charge 

cannot be declined by the purchaser, 

the quoted price shall include all 

charges for the recovery of unallocated 

funeral provider overhead, and funeral 

providers may include in the required 

disclosure the phrase "and overhead" 

after the word" services"; or 

(2) The following statement: "Please note 

that a fee of (specify dollar amount) for 

the use of our basic services is included 

in the price of our caskets. This same fee 

shall be added to the total cost of your 

funeral arrangements if you provide the 

casket. Our services include (specify)." 

The fee shall include all charges for the 

recovery of unallocated funeral provider 

overhead, and funeral providers may 

include in the required disclosure the 

phrase "and overhead" after the word 

"services." The statement must be 

placed on the general price list together 

with the casket price range, required by 

paragraph (b)(4)(iii)(A)(1) of this section, 

or together with the prices of individual 

caskets, required by (b)(4)(iii)(A)(2) of 

this section. 

(iv) The services fee permitted by 

§ 453.2(b)(4)(iii)(C)(1) or (C)(2) is the only 

funeral provider fee for services, facilities 

or unallocated overhead permitted by 

this part to be non-declinable, unless 

otherwise reqUired by law. 

(5) Statement of Funeral Goods and 

Services Selected 

(i) Give an itemized written statement 

for retention to each person who 

arranges a funeral or other disposition 

of human remains, at the conclusion of 

the discussion of arrangements. The 

statement must list at least the following 

information: 

(A) 111e funeral goods and funeral 

services selected by that person and the 

prices to be paid for each of them; 

(B) SpeCifically itemized cash advance 

items. (These prices must be given to 

the extent then known or reasonably 

ascertainable. If the prices are not known 

or reasonably ascertainable, a good faith 

estimate shall be given and a written 

statement of the actual charges shall be 

provided before the final bill is paid.); 

and 

(C) The total cost of the goods and 

services selected. 

(ii) The information required by this 

paragraph (b)(5) may be included on any 

contract, statement, or other document 

which the funeral provider would 

otherwise provide at the conclusion of 

discussion of arrangements. 

(6) Other Pricing Methods 

Funeral providers may give persons any 

other price information, in any other 

format, in addition to that required by 

§ 453.2(b)(2), (3), and (4) so long as the 

statement required by § 453.2(b)(5) is 

given when required by the rule. 

§ 453.3 Misrepresentations 

(a) Embalming Provisions 

(1) Deceptive Acts or Practices 

In selling or offering to sell funeral goods 

or funeral services to the public, it is a 

deceptive act or practice for a funeral 

provider to: 

(i) Represent that state or local law 

requires that a deceased person be 

embalmed when such is not the case; 

(ii) Fail to disclose that embalming is not 

required by law except in certain special 

cases, if any. 

(2) Preventive requirements 

To prevent these deceptive acts or 

practices, as well as the unfair or 

deceptive acts or practices defined in 

§§ 453.4(b)(1) and 453.5(2), funeral 

providers must: 

(i) Not represent that a deceased person 

is required to be embalmed for: 

(A) direct cremation; 

(B) immediate burial; or 

(C) a closed casket funeral without 

viewing or visitation when refrigeration 

is available and when state or local law 

does not require embalming; and 

(ii) Place the following disclosure on the 

general price list, required by 

§ 453.2(b)(4), in immediate conjunction 

with the price shown for embalming: 

"Except in certain special cases, 

embalming is not required by 

law. Embalming may be necessary, 

however, if you select certain funeral 

arrangements, such as a funeral with 

viewing. If you do not want embalming, 

you usually have the right to choose an 

arrangement that does not require you 

to pay for it, such as direct cremation 

or immediate burial." The phrase 

"except in certain special cases" need 

not be included in this disclosure if state 

or local law in the area(s) where the 

provider does business does not require 

embalming under any circumstances. 

(b) Casket for Cremation Provisions 

(1) Deceptive Acts or Practices 

In selling or offering to sell funeral goods 

or funeral services to the public, it is a 

deceptive act or practice for a funeral 

provider to: 

(i) Represent that state or local law 

requires a casket for direct crema tions; 

(ii) Represent that a casket is required 

for direct cremations. 

(2) Preventive Requirements 

To prevent these deceptive acts or 

practices, as well as the unfair or 

deceptive acts or practices defined in 

§ 453.4(a)(1), funeral providers must 

place the following disclosure in 

immediate conjunction with the price 

range shown for direct cremations: "If 

you want to arrange a direct cremation, 

vou can use an alternative container. 

Alternative containers encase the body 

and can be made of materials like 

fiberboard or composition materials 

(with or without an outside covering). 

The containers we provide are (specify 

containers)." 111is disclosure only has 

to be placed on the general price list 

if the funeral provider arranges direct 

cremations. 

(c) Outer Burial Container Provisions 

(1) Deceptive Acts or Practices 

In selling or offering to sell funeral goods 

and funeral services to the public, it is 

a deceptive act or practice for a funeral 

provider to: 

(i) Represent that state or local laws or 

regulations, or particular cemeteries, 

require outer burial containers when 

such is not the case; 

(ii) Fail to disclose to persons arranging 

funerals that state law does not require 

the purchase of an outer burial container. 

(2) Preventive Requirement 

37 
~--------------------­ ~~1f 

To prevent these deceptive acts or 

practices, funeral providers must place 

the following disclosure on the outer 

burial container price list, required by § 

453.2(b)(3)(i), or, if the prices of outer 

burial containers are listed on the general 

price lis t, required by 

§ 453.2(b)(4), in immediate conjunction 

with those prices: "In most areas of 

the country, state or local law does 

not require that you buy a container 

to surround the casket in the grave. 

However, many cemeteries require that 

you have such a container so that the 

grave will not sink in. Either a grave 

liner or a burial vault will satisfy these 

requirements." 

The phrase "in most areas of the 

country" need not be included in this 

disclo;ure if state or local law in the 

area(s) where the provider does business 

does not require a container to surround 

the casket in the grave. 

(d) General Provisions on Legal and 

Cemetery Requirements 

(1) Deceptive Acts or Practices 

In selling or offering to sell funeral goods 

or funeral services to the public, it is 

a deceptive act or practice for funeral 

providers to represent that federal, state, 

or local laws, or particular cemeteries or 

crematories, require the purchase of any 

funeral goods or funeral services when 

such is not the case. 

(2) Preventive Requirements 

To prevent these deceptive acts or 

practices, as well as the decepti ve acts 

or practices identified in §§ 453.3(a)(1), 

453.3(b)(I), and 453.3(c)(I), funeral 

providers must identify and briefly 

describe in \'v·riting on the statement 

of funeral goods and services selected 

(required by § 453.2(b)(5)) any legal, 

cemetery, or crematory requirement 

which the funeral provider represents to 

persons as compelling the purchase of 

funeral goods or funeral services for the 

funeral which that person is arranging. 

(e) Provisions on Preservative and 

Protective Value Claims 

In selling or offering to sell funeral goods 

or funeral services to the public, it is a 

deceptive act or practice for a funeral 

proVider to: 

(1) Represent that funeral goods or 

funeral services will delay the natural 

decomposition of human remains for a 

long-term or indefinite time; 

38 

(2) Represent that funeral goods have 

protective features or will protect the 

body from gravesite substances, when 

such is not the case. 

(f) Cash Advance Provisions 

(1) Deceptive Acts or Practices 

In selling or offering to sell funeral goods 

or funeral services to the public, it is a 

deceptive act or practice for a funeral 

provider to: 

(i) Represent that the price charged for a 

cash advance item is the same as the cost 

to the funeral provider for the item when 

such is not the case; 

(ii) Fail to disclose to persons arranging 

funerals that the price being charged for 

a cash advance item is not the same as 

the cost to the funeral provider for the 

item when such is the case. 

(2) Preventive Requirements 

To prevent these deceptive acts or 

practices, funeral providers must place 

the following sentence in the itemized 

statement of funeral goods and services 

selected, in immediate conjunction with 

the list of itemized cash advance items 

required by § 453.2(b)(5)(i)(B): "We 

charge you for our services in obtaining: 

(specify cash advance items)," if the 

funeral provider makes a charge upon, or 

receives and retains a rebate, commission 

or trade or volume discount upon a cash 

advance item. 

§ 453.4 Required Purchase of Funeral 

Goods or Funeral Services. 

(a) Casket for Cremation Provisions 

(1) Unfair or Deceptive Acts or Practices 

In selling or offering to sel1 funeral goods 

or funeral services to the pUblic, it is an 

unfair or deceptive act or practice for 

a funeral provider, or a crematory, to 

require that a casket be purchased for 

direct cremation. 

(2) Preventive Requirement 

To prevent this unfair or deceptive act or 

practice, funeral providers must make 

an alternative container available for 

direct cremations, if they arrange direct 

cremations. 

(b) Other Required Purchases of Funeral 

Goods or Funeral Services 

(1) Unfair or Deceptive Acts or Practices 

In selling or offering to sell funeral 

goods or funeral services, it is an unfair 

or deceptive act or practice for a funeral 

provider to: 

(i) Condition the furnishing of any 

funeral good or funeral service to a 

person arranging a funeral upon the 

purchase of any other funeral good or 

funeral service, except as required by law 

or as othenvise permitted by this part; 

(ii) Charge any fee as a condition to 

furnishing any funeral goods or funeral 

services to a person arranging a funeral, 

other than the fees for: (1) services of 

funeral director and staff, permitted by 

§ 453.2(b)(4)(iii)(C); (2) other funeral 

services and funeral goods selected by 

the purchaser; and (3) other funeral 

goods or services required to be 

purchased, as explained on the itemized 

statement in accordance with 

§ 453.3(d)(2). 

(2) Preventive Requirements 

(i) To prevent these unfair or deceptive 

acts or practices, funeral providers must: 

(A) Place the following disclosure in the 

general price list, immediately above the 

prices required by 

§ 453.2(b)(4)(ii) and (iii): "The goods 

and services shown below are those 

we can provide to our customers. You 

may choose only the items you desire. 

If legal or other requirements mean 

you must buy any items you did not 

specifically ask for, we will explain the 

reason in writing on the statement we 

provide describing the funeral goods 

and services you selected." Provided, 

however, that if the charge for "services 

of funeral director and staff" cannot be 

declined by the purchaser, the statement 

shal1 include the sentence: "However, 

an y funeral arrangements you select will 

include a charge for our basic services" 

between the second and third sentences 

of the statement specified above herein. 

111e statement may include the phrase 

"and overhead" after the word "services" 

if the fee includes a charge for the 

recovery of unallocated funeral provider 

overhead; 

(B) Place the fol1owing disclosure in the 

statement of funeral goods and services 

selected, required by § 453.2(b)(5)(i): 

"Charges are only for those items that 

you selected or that are required. If we 

are required by law or by a cemetery 

or crematorY to use anv items, we \~iJl 

explain the ~easons in ~vriting below." 
•

• 

1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 .~ ~ • 

(ii) A funeral provider shall not violate 

this section by failing to comply with a 

request for a combination of goods or 

services which would be impossible, 

impractical, or excessively burdensome 

to provide. 

§ 453.5 Services Provided Without Prior 

Approval 

(a) Unfair or Deceptive Acts or Practices 

In selling or offering to sell funeral goods 

or funeral services to the public, it is an 

unfair or deceptive act or practice for any 

provider to embalm a deceased human 

body for a fee unless: 

(1) State or local law or regulation 

requires embalming in the particular 

circumstances regardless of any funeral 

choice which the family might make; or 

(2) Prior approval for embalming 

(expressly so described) has been 

obtained from a family member or other 

authorized person; or 

(3) The funeral provider is unable 

to contact a family member or other 

authorized person after exercising 

due diligence, has no reason to believe 

the family does not want embalming 

performed, and obtains subsequent 

approval for embalming already 

performed (expressly so described). In 

seeking approval, the funeral provider 

must disclose that a fee will be charged 

if the family selects a funeral which 

requires embalming, such as a funeral 

with viewing, and that no fee will be 

charged if the family selects a service 

which does not require embalming, such 

as direct cremation or immediate burial. 

(b) Preventive Requirement 

To prevent these unfair or deceptive 

acts or practices, funeral providers must 

include on the itemized statement of 

funeral goods and services selected, 

required by § 453.2(b)(5), the statement: 

"If you selected a funeral that may 

require embalming, such as a funeral 

with viewing, you may have to pay for 

embalming. You do not have to pay for 

embalming you did not approve if you 

selected arrangements such as a direct 

cremation or immediate burial. If we 

charged for embalming, we will explain 

why below." 

§ 453.6 Retention of Documents 

To prevent the unfair or deceptive acts or 

practices specified in § 453.2 and § 453.3 

of this rule, funeral providers must retain 

and make available for inspection by 

Commission officials true and accurate 

copies of the price lists specified in 

§§ 453.2(b)(2) through (4), as applicable, 

for at least one year after the date of their 

last distribution to customers, and a copy 

of each statement of funeral goods and 

services selected, as required by 

§ 453.2(b)(5), for at least one year from 

the date of the arrangements conference. 

§ 453.7 Comprehension of Disclosures 

To prevent the unfair or deceptive acts 

or practices specified in § 453.2 through 

§ 453.5, funeral providers must make all 

disclosures required by those sections 

in a clear and conspicuous manner. 

Providers shall not include in the casket, 

outer burial container, and general price 

lists, required by §§ 453.2(b)(2)-(4), 

any statement or information that alters 

or contradicts the information required 

by this Part to be included in those lists. 

§ 453.8 Declaration of Intent 

(a) Except as otherwise provided in 

§ 453.2(a), it is a violation of this rule to 

engage in any unfair or deceptive acts 

or practices specified in this rule, or to 

fail to comply with any of the preventive 

requirements specified in this rule; 

(b) The provisions of this rule are 

separate and severable from one another. 

If any provision is determined to be 

invalid, it is the Commission's intention 

that the remaining provisions shall 

continue in effect. 

(c) This rule shall not apply to the 

business of insurance or to acts in the 

conduct thereof. 

§ 453.9 State Exemptions 

If, upon application to the Commission 

by an appropriate state agency, the 

Commission determines that: 

(a) There is a state requirement in effect 

which applies to any transaction to 

which this rule applies; and 

(b) That state requirement affords an 

overall level of protection to consumers 

which is as great as, or greater than, the 

protection afforded by this rule; 

then the Commission's rule will not be in 

effect in that state to the extent specified 

by the Commission in its determination, 

for as long as the State administers and 

enforces effectively the state requirement. 

By direction of the Commission. 

Donald S. Clark 

Secretary 

39