Complying 

With the 

Funeral 

Rule 

FEDERAL TRADE COMMISSION 

June 2004 
-----------------------------Iii

Contents

Introduction ............................................................................................ 1 

Who Must Comply With the Funeral Rule? ..................................... 2 

Definition of “funeral provider” 

Definition of “funeral goods”and “funeral services” 

Does the Rule Apply to Pre-Need Arrangements? 

The General Price List (GPL) .............................................................. 4 

Who Gets a GPL? 

When Should the GPL Be Offered? 

What about Phone or Mail Inquiries? 

Does the Rule Require the GPL to Be Given to Keep? 

What About the GPL and Pre-need Arrangements? 

Information Required on the GPL ...................................................... 6 

Identifying Information 

Required Disclosures on the GPL 

Right of Selection 

Embalming 

Alternative Containers 

Professional Services Fee 

Casket Price List 

Outer Burial Container Price List 

Required Itemized Prices on the GPL 

Forwarding/Receiving Remains, 

Direct Cremation, and Immediate Burial 

Basic Services of Funeral Director and Staff 

Transfer of Remains to Funeral Home 

Embalming 

Other Preparation of the Body 

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 

Alternative Price Lists ........................................................................ 14 

Children and Infants 

Government Agencies 

Religious Groups and Memorial Societies 
~-----------------------------

The Casket Price List (CPL): Information and Use ....................... 15 

The Outer Burial Container (OBC) Price List: 

Information and Use ........................................................................... 17 

Statement of Funeral Goods and Services Selected: 

Cost Information and Disclosures .................................................... 19 

Legal Requirements 

Embalming 

Cash Advance Items 

Telephone Price Disclosures .............................................................. 22 

Misrepresentations Prohibited by the Rule .................................... 23 

Embalming 

Casket for Direct Cremation 

Outer Burial Container 

Legal and Cemetery Requirements 

Preservative and Protective Value Claims 

Cash Advance Items 

Other Misrepresentations 

What Consumers Cannot Be Required to Purchase ..................... 26 

Prior Approval for Embalming ......................................................... 28 

Recordkeeping ..................................................................................... 29 

Comprehension of Disclosures ......................................................... 30 

State Exemption Provisions ............................................................... 30 

Sample Price Lists ............................................................................... 31 

Endnotes ............................................................................................... 39 

Part 453 — Funeral Industry Practices Revised Rule ................... 40 

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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 
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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 relating 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 restructuring 

your business. 

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 

pages 4-5 and 19). 

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 contract signed before 1984 is modified after 

1984, the modification triggers all of the 

Rule's requirements. 

2 
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Example: Mr. Green made pre-need 

arrangements in 1980; he dies in 1994. At 

the time of his death, his wife wants to 

change the casket specified in the preneed 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. 

3 
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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 9-13), and other important 

disclosures (see pages 6-9). 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 situation, 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 

following: 

● 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. 

4 
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What About Phone or Mail Inquiries? 

You must give certain information to people 

who telephone (see page 22), 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 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 6-9) and offer goods 

and services on an itemized basis (see pages 

9-13). You cannot offer only package funerals 

to pre-need 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. 

5 
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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. 

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 11-12 for a detailed 

description of this fee).(2) 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. 

6 
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2. Embalming 

The second disclosure tells consumers that 

the law does not require embalming.(3) 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 cremations.(4) 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 arrangements.(5) 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 

7 
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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 with 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 elsewhere. 

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 (specify 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). 

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 with 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. 

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. 

8 
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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 17). 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; 

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 dis9 
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count. 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 non-declinable 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 11-12) 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 23-24.) 

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. 

The price of the actual cremation of the 

deceased may or may not be included in your 

price for direct cremation. If you own 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: 

● one price where the purchaser provides 

the casket; and 

● 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.) 

10 
 

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You also must describe in the GPL the services and container provided for each price. If 

the immediate burial option is available with 

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.(10) 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 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. Alternatively, 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 

11 
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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 with 

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 page 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. 

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 

12 
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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 with the 

body present, at the funeral home should 

include both the use of facilities and the 

necessary staff services. You should not list 

two 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 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 

following 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 two ways: (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. 

13 
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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 arrangements. 

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 with 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. 

14 
-----------------------------1> 

The Casket Price List: 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).(11) 

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 

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-ofstock. 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.) 

Using 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 discussing caskets or 

alternative containers — but before showing 

these items. Consumers must be able to look 

at the price list before discussing their options 

or seeing the actual caskets. 

15 
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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 15), 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. 

16 
-----------------------------1> 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).(12) 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 

● 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 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 preneed contracts, but which 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 which 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 you 

begin to discuss outer burial containers, but 

before showing the containers. Consumers 

must be able to look at the price list before 

17 
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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 17) 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. 

18 
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 inperson, 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. 

Note: The Rule does not address the 

manner or timing of payment. That is 

between you and the customer. 

If arrangements are made over the telephone, 

you should give the consumer the Statement 

at the earliest possible date. 

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 GPL 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 

19 
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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 

● 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. However, you should give a 

written 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 law 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 

advance 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 disclosure:(16) 

We charge you for our services in obtaining: (specify cash advance items). 

20 
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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.) 

21 
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Telephone Price Disclosures 

You 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.(17) 

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. 

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 nonbusiness 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. 

22 
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Misrepresentations Prohibited by the Rule 

The Funeral Rule prohibits specific misrepresentations in six areas.(18) 

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 situations: 

● 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 cremations, you must make 

an alternative container available and inform 

23 
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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. 

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. 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 will 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 17. 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 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 writing 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 will 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. 

24 
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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 want 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 pages 20-21. 

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. Likewise, the consumer protection laws of most 

states prohibit deceptive practices. 

25 
-s!----------------------------

What Consumers Cannot Be Required to 

Purchase 

You 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.(20) 

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),(21) as identified and 

explained on the itemized Statement (see 

pages 20-21). 

This means that you cannot charge an additional fee or surcharge to consumers 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. 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 law (or by the cemetery or crematory); and 

● Impossible, impractical or excessively 

burdensome requests. You do not have 

to comply with such requests.(22) 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 

situation, you can refuse to provide these 

arrangements, unless the family buys 

embalming. You can consider such a 

request impractical or excessively burdensome. 

26 
-----------------------------1> 

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. 

However, 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. 

27 
-s!----------------------------

Prior Approval for Embalming 

You can charge a fee for embalming,

 only in one of the following three 

circumstances:

(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 was performed 

because of a legal requirement and briefly 

explain that requirement. (Also see the 

discussion on page 23.) 

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 general, 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 12). 

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 

written 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: 

● 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. 

28 
-----------------------------1> 

● You have no reason to believe that the 

family does not want embalming performed. 

● After embalming the body, you obtain 

subsequent approval. In seeking approval, 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 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 20) will let consumers know 

that they do not have to pay for embalming if you did not get their prior approval. 

Recordkeeping 

You 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) 

29 
-s!----------------------------

Comprehension of 

Disclosures 

You 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 

information. 

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 with 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. 

30 
-----------------------------1> 

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. 

31 
-s!---------------------------- Sample 1 

ABC FUNERAL HOME 

100 Main Street 

Yourtown, 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 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. 

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.) 

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. 

Other Preparation of the Body .................................................................................... 

[list individual services and prices] 

$______ 

Transfer of Remains to the Funeral Home 

(within __ mile radius) ................................................................................................. 

beyond this radius we charge __ per mile 

$______ 

Use of Facilities and Staff For Viewing 

at the Funeral Home ................................................................................................... $______ 

Use of Facilities and Staff For Funeral Ceremony 

at the Funeral Home ................................................................................................... $______ 

32 
-----------------------------1> Use of Facilities and Staff For Memorial Service 

at the Funeral Home ....................................................................................................... $______ 

Use of Equipment and Staff For Graveside Service ...................................................... $______ 

Hearse .............................................................................................................................. $______ 

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

Caskets .............................................................................................................. $______ to $______ 

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

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 with container 

provided by the purchaser .................................................................................. $______ 

B. Direct cremation with 

a fiberboard container ................................................................................ ......... $______ 

C. Direct cremation with an unfinished wood box................................................ $______ 

33 
-s!----------------------------

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 .......................................................................................... .....$______ 

34 
-----------------------------1> Sample 2 

ABC FUNERAL HOME 

CASKET PRICE LIST 

These prices are effective as of [date]. 

Alternative Containers: 

1. Fiberboard Box ........................................................................................................... $______ 

2. Plywood 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 rosetan 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 ...................................... $______ 

35 
-s!---------------------------- 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. 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. 

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) ............................................................................. $______ 

36 
-----------------------------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 .......................................................................................................................................... $______ 

37 
-s!----------------------------

___________________________________________________________________________ 

___________________________________________________________________________ 

___________________________________________________________________________ 

___________________________________________________________________________ 

Limousine ....................................................................................................... $_____ 

Casket ............................................................................................................... $_____ 

Outer Burial Container .................................................................................... $_____ 

Forwarding of Remains to Another Funeral Home ...................................... $_____ 

Receiving Remains from Another Funeral Home ......................................... $_____ 

Direct Cremation .................................................................................................... $_____ 

Immediate Burial .................................................................................................... $_____ 

CASH ADVANCE ITEMS 

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

Cemetery charges ....................................................................................... $_____ 

Crematory charges ..................................................................................... $_____ 

Flowers ........................................................................................................ $_____ 

Obituary notice ........................................................................................... $_____ 

Death certificate .......................................................................................... $_____ 

Music ................................................................................................... $_____ 

Total Cash Advance Items .................................................... $_____ 

TOTAL COST OF ARRANGEMENTS (including all services, merchandise, 

and cash advance items) ............................................................................... $_____ 

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

of the items listed above, we will explain the requirement below: 

Reason for Embalming: 

38 
-----------------------------1> 

Endnotes 

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

also required the following 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 newspaper 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). 

(5) 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). 

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

(15) 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. 

(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. 

(25) 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). 

39 
-s!----------------------------

Part 453 — Funeral Industry Practices 

Revised Rule 

Section: 

453.1 Definitions. 

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,” “accommodation,” 

“cash disbursement,” or similar term. A 

cash 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. 

(l) 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. 

(o) 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 deceptive 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 

40 
-----------------------------1> 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)(1), 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 

about 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. The 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 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) Give 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 services; 

(2) the overall type of funeral service or 

disposition; or 

(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 home or elsewhere. 

Provided, however, that when the 

deceased is removed for transportation 

to the funeral home, 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 flat 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 home, together with a list of the 

services provided for any quoted price; 

(B) Receiving remains from another 

funeral home, 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: 

41 
-s!----------------------------

(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; 

(D) The price range for the immediate 

burials offered by the funeral provider, 

together with: 

(1) a separate price for an immediate 

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 

viewing; 

(I) Use of facilities and staff for funeral 

ceremony; 

(J) Use of facilities and staff for 

memorial service; 

(K) Use of equipment and staff for 

graveside service; 

(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 home.”; 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 nondeclinable, 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) The 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. 

42 
-----------------------------1> (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 cremations; 

(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, 

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).” This 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 

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 list, 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 

disclosure 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 deceptive acts 

43 
-s!---------------------------- or practices identified in §§ 453.3(a)(1), 

453.3(b)(1), and 453.3(c)(1), funeral 

providers must identify and briefly 

describe in writing 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; 

(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 sell 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 otherwise 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 

shall include the sentence: “However, 

any funeral arrangements you select will 

include a charge for our basic services” 

between the second and third sentences 

of the statement specified above herein. 

The 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 following 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 any 

items, we will explain the reasons in 

writing below.” 

(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. 

44 
-----------------------------1> § 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 

45 
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