Federal Trade Commission | business.ftc.gov
Complying With the
Funeral Rule
Contents
Introduction ...................................................................... 1
Who Must Comply With the Funeral Rule? ............................................1
Does the Rule Apply to Pre-Need Arrangements?
The General Price List .............................................................2
Who Gets a GPL?
When Should the GPL Be Oered?
What About Phone or Mail Inquiries?
Does the Rule Require the GPL Be Given to Keep?
What About the GPL and Pre-need Arrangements?
Information Required on the GPL ....................................................4
Identifying Information
Required Disclosures on the GPL
Required Itemized Prices on the GPL
Alternative Price Lists for Special Groups ........................................... 11
1. Children and Infants
2. Government Agencies
3. Religious Groups and Memorial Societies
The Casket Price List: Information and Use ..........................................12
Information to be Included
Using the Casket Price List
The Outer Burial Container Price List: Information and Use ............................13
Information to be Included on the OBC Price List
Using the OBC Price List
Statement of Funeral Goods and Services Selected:
Cost Information and Disclosures ..................................................15
Cost Information
Disclosures
Telephone Price Disclosures ....................................................... 17
Misrepresentations Prohibited by the Rule ..........................................17
1. Embalming
2. Casket for Direct Cremation
3. Outer Burial Container
4. Legal and Cemetery Requirements
5. Preservative and Protective Value Claims
6. Cash Advance Items
7. Other Misrepresentations
What Consumers Cannot Be Required to Purchase ...................................20
Prior Approval for Embalming .....................................................21
Recordkeeping ..................................................................22
Comprehension of Disclosures ....................................................22
State Exemption Provisions .......................................................22
For More Information .............................................................23
About the FTC
The Business Center
Opportunity to Comment
Sample Price Lists ...............................................................24
Endnotes .......................................................................30
1
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 eect on April 30, 1984.
The Commission revised the Rule early in 1994; revisions became eective 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 $43,280* 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 sta’s view of what the law requires. They are not binding
on the Commission.
Who Must Comply With the Funeral Rule?
All “funeral providers” must comply with the Rule. You are a funeral provider if you sell or oer 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 oer 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 oer 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.
* Civil penalty amount increased January 2020
2
Does the Rule Apply to Pre-Need Arrangements?
The Rule's requirements, as described on the following pages, apply to both pre-need and at-need
funeral arrangements.
In pre-need situations, you must comply with all Rule requirements at the time funeral arrangements are
pre-planned. You also need to comply with the Rule after the death of the individual who made pre-need
arrangements. If the survivors inquire about goods or services, alter the pre-planned arrangements, or
are required to pay additional sums of money, you must give them all relevant disclosures and price lists.
For example, survivors may be asked to pay additional amounts if the pre-paid plan does not guarantee
prices at the time of death. In other cases, survivors may change arrangements specified in the pre-need
plan, adding or subtracting certain goods or services. In both situations, the requirements of the Rule
apply. You must give the survivors relevant price lists, as well as an itemized Statement of Funeral Goods
and Services Selected.
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 eect in 1984.
However, if a pre-need contract signed before 1984 is modified after 1984, the modification triggers all of
the Rule's requirements.
Example: Mr. Green made pre-need arrangements in 1980; he dies in 2010. At the time of his death,
his wife wants to change the casket specified in the pre-need contract and to add visitation hours.
Because Mrs. Green is changing the contract after 1984, the funeral provider must comply with all
of the Rule's requirements, including giving Mrs. Green a General Price List, showing her a Casket
Price List, and providing her with an itemized Statement of Goods and Services Selected.
Note: In a situation like the example, you should check your state law to determine whether it allows
you to alter the terms of such a contract.
The General Price List
The General Price List (GPL) is the keystone of the Funeral Rule. It must contain identifying information
(see page 4), itemized prices for the various goods and services that you sell (see pages 7-11), and
other important disclosures (see pages 5-7). 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.
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When Should the GPL Be Oered?
You do not have to hand out the General Price List as soon as someone walks into your business.
But, you must oer 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 oer; or
• the prices of your goods and services.
Before giving a GPL to a bereaved individual, you may oer 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 oer a General Price List if you remove the deceased for
transportation to the funeral home and, at that time, only request the authorization to embalm.
When you request authorization to embalm, however, you also must:
Disclose that embalming is not required by law (except in special cases, if relevant); and
Refrain from further discussion about prices or the selection of funeral goods or services while
you remove the deceased. Any further discussion of prices or the selection of goods or services
at this time would trigger the requirement to provide a GPL.
What About Phone or Mail Inquiries?
You must give certain information to people who telephone (see page 17), 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 oer 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 oer 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 dicult 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.
4
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 dierent 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 pre-need arrangements must include all
required disclosures (see pages 5-7) and oer goods and services on an itemized basis (see pages 7-11).
You cannot oer only package funerals to pre-need customers.
In addition, as stated above (see page 2), 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 pre-need 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.
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 eective 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
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 the Sample 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.
5
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 9-10 for a detailed description of this fee).
(2)
You
should place this statement immediately above the prices of the goods and services that you oer. The
statement should read as follows:
The goods and services shown below are those we can provide to our customers.
You may choose only the items you desire. However, any funeral arrangements you
select will include a charge for our basic services and overhead. If legal or other
requirements mean you must buy any items you did not specifically ask for, we will
explain the reason in writing on the statement we provide describing the funeral goods
and services you selected.
You must include the third sentence of the disclosure, indicated in bold-face above, if customers cannot
decline the basic services fee. You may add the phrase “and overhead” after the word “services,” as
shown above, if the fee includes the recovery of overhead costs.
2. Embalming
The second disclosure tells consumers that the law usually does not require embalming.
(3)
The statement
should read as follows:
[Except in certain special cases,] [E]mbalming 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.
Delete the phrase, “Except in certain special cases,” from the embalming disclosure if state or local law in
the area where you do business does not require embalming for a viewing or funeral. 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 the Sample GPL at the end of this publication.)
3. Alternative Containers
The third disclosure informs consumers that they may use alternative containers (defined in the revised
Rule) 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).
6
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
oer. 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 sta) 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 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
7
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], [S]tate or local law does not require that you buy a
container to surround the casket in the grave. However, many cemeteries require that
you have such a container so that the grave will not sink in. Either a grave liner or a
burial vault will satisfy these requirements.
If instead you provide a separate price list for outer burial containers, then you must include the above
disclosure on your Outer Burial Container Price List (see page 14). Delete the phrase, “in most areas
of the country,” from 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 sta, and overhead
6. Transfer of remains to funeral home
7. Embalming
8. Other preparation of the body
9. Use of facilities and sta for viewing
10. Use of facilities and sta for funeral ceremony
11. Use of facilities and sta for memorial service
12. Use of equipment and sta 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
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 oer. If
you do not oer 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 oer, such as acknowledgement cards
8
and cremation urns. You also may provide prices for package funerals on your GPL. However, you must
oer 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 oer a discount when there are special circumstances, such as arrangements for a
friend or relative or a family that otherwise could not aord 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 oer all
or most of your customers a discount. In that case, the “discounted” prices would be the accurate prices
and should be reflected on the price lists.
Items 1-4: Minimal Services
Four items that the Rule requires you to list are: (1) forwarding of remains; (2) receiving remains; (3) direct
cremation; and (4) immediate burial. Unlike the rest of the goods and services that you must list on the
GPL, the prices for these four items must include any fee that you will charge consumers for the basic
professional services of the funeral director and sta.
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 9-10) 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.
If you oer direct cremations, your GPL must state a price range, make the required disclosure about the
availability of an alternative container (see page 5), and list each of these options within the range:
• a price for direct cremation if the consumer provides the casket or container
• a price for each direct cremation you oer with an alternative container
If you oer direct cremations, the Rule requires you to oer at least one alternative container. If you oer
direct cremations with more than one alternative container, separately list a description of each container
and its price.
Your GPL must describe the services you provide for each direct cremation you oer, such as direct
cremation with a memorial service or direct cremation with scattering of ashes.
If you include the cost of cremation in your direct cremation price, include the words "and cremation"
in your GPL's description of what you provide for direct cremation. However, if you use a crematory that
someone else owns, you may treat the cremation charge as a cash advance item. In that case:
• do not include the words "and cremation" in your GPL's description of what you provide for direct
cremation, and
• clearly explain that the added crematory charge will be estimated or itemized in the Statement of
Funeral Goods and Services Selected.
For immediate burials, you must give a price range, together with each of the following separate options
within the range:
9
• one price where the purchaser provides the casket; and
• a separate price for each form of immediate burial oered 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 oer this option.)
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 Sta (and Overhead)
The charge for services of funeral director and sta 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 page 6 is required.
This basic services fee should include services that are common to virtually all forms of disposition or
arrangements that you oer, 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, sta 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 oer. 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 sta, together
with a list of the principal services provided for the price and the required disclosures (see pages 5-7). 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 6) on the General
Price List, together with the prices for the individual caskets or with the casket price range (if you have
a separate Casket Price List). This fee also must include all charges for the recovery of unallocated
overhead. As the disclosure indicates, you must specify the amount of the basic services fee that is
included in the price of the caskets. If the customer provides a casket obtained elsewhere, that same
basic services fee must be added to the total cost of the arrangements selected.
The Rule expressly states that the basic services fee is the only non-declinable fee allowed for services,
facilities, or unallocated overhead, unless state or local law requires otherwise. Other than the basic
10
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 sta, 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 sta. You also
list the following fee on your General Price List: Additional Services of the Funeral Director and Sta.
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. 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,” 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 5, 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 sta 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 sta and
the facilities used in connection with a viewing. You should not list two separate charges relating to a
viewing, such as one for the facilities and another for the sta services. However, if you provide sta
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 sta 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 sta services. You should not list two separate charges relating to a funeral
ceremony, such as one for the facilities and another for the sta services. However, if you provide sta
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 sta 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 sta services. You should
not list two separate charges relating to a memorial service, one for the use of facilities and another for
the sta services. However, if you provide sta services for a memorial service at another facility, such as
a church, you should list a separate fee for such services.
11
Use of equipment and sta 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 sta 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 sta 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 oer 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 6); 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 6-7); or (2) you can list the prices of individual containers on
your General Price List.
Alternative Price Lists for Special Groups
In certain limited situations, 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 dierent prices for funeral arrangements for children and infants. You can list the dierent
fees in two ways. You can place these items on your General Price List, Casket Price List and Outer Burial
Container Price List, along with your regular oerings; 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
oer funeral arrangements to anyone — including a government agency — on a package basis, as long
as the funeral packages are oered in addition to, not in place of, itemized prices.
12
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.
The Casket Price List: Information and Use
If 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 eective 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 sucient description
under the Rule.
You need list only those caskets that you usually oer for sale that do not require special ordering, as
well as the alternative container(s) you oer for direct cremation. “Special ordering” means purchasing
a casket or container that is not in stock and not part of your regular oerings to your customers. Except
for the requirement that you make an alternative container available if you oer direct cremation, the
Rule does not require you to oer 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 oer 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 pre-existing, pre-need contracts, but which you no longer regularly oer for
13
sale. Nor is it necessary to prepare a new price list if a casket or container is temporarily out-of-stock.
You can simply tell the consumer which casket is not available when you give the consumer the CPL.
Also, if a particular casket is available in a variety of interior materials and designs or exterior hardware
and finishes, you can simply note that fact on the Casket Price List; you need not list each variation
separately. (See also Sample CPL at the end of this publication.)
Using the Casket Price List
You must show the CPL to anyone who asks in person about the caskets or alternative containers that
you oer or inquires about their prices. You must oer 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.
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 oered for sale. In this case, you must incorporate in the book all
the information required for the CPL (see page 12), including the heading “Casket Price List.”
If you use a manufacturer’s or supplier’s casket showroom outside of the funeral home, you must
oer the CPL when the discussion of caskets begins. If you begin discussing caskets in your place of
business, you must oer 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, 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 oerings,
you should show her a CPL.
The Outer Burial Container Price List: Information and Use
If 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 eective date of the price list;
14
• the retail price of each outer burial container you oer that does not require special ordering, with
enough information to identify the container; and
• this disclosure, as discussed on page 7:
[In most areas of the country], [S]tate, 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.
Delete the phrase “in most areas of the country” from 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
oer 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 oerings to your customers. However, the
Rule does not require you to oer 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 oer 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 existing pre-need contracts, but
which you no longer regularly oer 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 the Sample OBC Price List.)
Using the OBC Price List
You must show this price list to all persons asking about outer burial containers or their prices. You
must oer 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 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 oered for sale. If you choose this approach, you must incorporate
all the information required for the OBC Price List (see pages 13-14) into the book.
In addition to using an OBC Price List as described, you must show this price list to anyone who wishes
to modify the particular container already purchased under a pre-need contract.
15
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 can be included on a contract or any other document that you give to
customers at the conclusion of the arrangements discussion. The categories of goods and services listed
on the Statement (or other similar document) should generally correspond to the items listed on the GPL,
so that customers can easily compare the two documents.
You must give each consumer a completed Statement at the end of the arrangements discussion.
If arrangements are made in person, you should give the Statement at this time. Giving a consumer a
copy of the Statement at the funeral or mailing it to the consumer at some later date does not meet
the requirements of the Rule.
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 oer funeral packages, as long as they are oered in addition to, not in place of, itemized
prices. If the consumer selects a package (after you oer itemized prices), your Statement should describe
the package, listing individually each of the goods and services included in the package, and state the
package price.
You also must list each cash advance item separately on the Statement, together with the price for each
item. Cash advance items are items of service or merchandise that:
• are described to a consumer as a “cash advance,” “accommodation,” “cash disbursement,” or by
any similar term; or
16
• you obtain from a third party and pay for on the consumer’s behalf. (See also cash advance
disclosure 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).
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.
17
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 the Sample Statement on page 28.)
Telephone Price Disclosures
You must give consumers who telephone your place of business and ask about your prices or oerings
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 oerings 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 oerings. 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
oerings and prices by referring to the printed price lists, but who refers more dicult 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 non-business hours, you should
provide price or other information the consumer requests.
If you are in the middle of one arrangements conference when another family calls about your oerings,
you can take a message and return the call at a later time.
Misrepresentations Prohibited by the Rule
The Funeral Rule prohibits specific misrepresentations in six areas.
(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 if that's true in your
state. You do this by including on your GPL the mandatory embalming disclosure.
Note: You must make this disclosure to all consumers, even if embalming is necessary.
18
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 1: 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 in this case because
that is not true.
Example 2: 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 Example 2, 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 oer direct cremations, you must make an alternative container available and inform consumers
that such containers are available for direct cremations. You do this by including on your GPL the
mandatory disclosure about alternative containers discussed on pages 5-6.
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 the mandatory disclosure (discussed on pages 6-7) on
the Outer Burial Container Price List. 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.
19
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.
Example: Mr. Morton has chosen casket A. You should allow him to read the written warranty that
the manufacturer oers, 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 the mandatory disclosure (discussed on page 16) on your Statement of Funeral Goods and
Services Selected.
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 also illegal.
The FTC Act prohibits deceptive acts or practices. Likewise, the consumer protection laws of most states
prohibit deceptive practices.
20
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 eect 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 sta (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 page 15).
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 aords 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.
Note: If a customer requests an item that you do not normally oer, 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 oer 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.
21
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 16.)
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 9).
Note: When an individual makes pre-need 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.
• 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.
22
Note: The required disclosure regarding embalming on the itemized Statement (see page
16) 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)
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 eect 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 eect, as specified by the Commission, for as long as the state
administers and enforces eectively 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.
23
For More Information
About the FTC
The FTC works for the consumer to prevent fraudulent, deceptive, and unfair practices in the
marketplace and to provide information to businesses to help them comply with the law. For free
compliance resources visit the Business Center at business.ftc.gov.
Opportunity to Comment
The National Small Business Ombudsman and 10 Regional Fairness Boards collect comments from
small businesses about federal compliance and enforcement activities. Each year, the Ombudsman
evaluates the conduct of these activities and rates each agency’s responsiveness to small businesses.
Small businesses can comment to the Ombudsman without fear of reprisal. To comment, call toll-free
1-888-REGFAIR (1-888-734-3247) or go to www.sba.gov/ombudsman.
24
Sample Price Lists
The FTC sta provides 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 sta 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.
Please read the information in the footnotes. It explains how you can modify the GPL to fit dierent situations.
Sample 1
ABC FUNERAL HOME
100 Main Street
Yourtown, USA 12345
(123) 456-7890
GENERAL PRICE LIST
These prices are eective 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 Sta 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 .......................................................................$__________
[Except in certain special cases]* [E]mbalming is not required by law. Embalming may be necessary,
however, if you select certain funeral arrangements, such as a funeral with viewing. If you do not
want embalming, you usually have the right to choose an arrangement that does not require you to
pay for it, such as direct cremation or immediate burial.
Other Preparation of the Body ......................................................$__________
[List individual services and prices]
Transfer of Remains to the Funeral Home (within __ mile radius) ........................$__________
beyond this radius we charge __ per mile
* Delete “[Except in certain special cases]” if state law does not require embalming.
25
Use of Facilities and Sta For Viewing at the Funeral Home ............................$__________
Use of Facilities and Sta For Funeral Ceremony at the Funeral Home ..................$__________
Use of Facilities and Sta For Memorial Service at the Funeral Home. . . . . . . . . . . . . . . . . . . . $__________
Use of Equipment and Sta For Graveside Service ....................................$__________
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 ..................................... $__________
Our charge includes: basic services of funeral director and sta; a proportionate share of overhead
costs; removal of remains; preparation of remains [including embalming]†, and local transportation.
Receiving Remains from Another Funeral Home .....................................$__________
Our charge includes: basic services of funeral director and sta; a proportionate share of overhead
costs; care of remains; transportation of remains to funeral home and to cemetery or crematory.
Direct Cremation ..................................................$__________ to $__________
Our charge for a direct cremation (without ceremony) includes: basic services of funeral director
and sta; a proportionate share of overhead costs; removal of remains; transportation to crematory;
necessary authorizations [and cremation] °.
If you want to arrange a direct cremation, you can use an alternative container. Alternative
containers encase the body and can be made of materials like fiberboard or composition materials
(with or without an outside covering). The containers we provide are a fiberboard container or an
unfinished wood box.
A. Direct cremation with container provided by the purchaser ......................$__________
B. Direct cremation with a fiberboard container ...................................$__________
C. Direct cremation with an unfinished wood box .................................$__________
Immediate Burial ..................................................$__________ to $__________
Our charge for an immediate burial (without ceremony) includes: basic services of funeral director
and sta; a proportionate share of overhead costs; removal of remains; and local transportation to
cemetery.
A. Immediate burial with casket provided by the purchaser ........................$__________
B. Immediate burial with alternative container [if oered] ..........................$__________
C. Immediate burial with cloth covered wood casket ..............................$__________
† Delete “[including embalming]” unless embalming is required by state law or common carrier.
° Delete “[and cremation]” if you bill cremation as a cash advance item. See items 1-4: Minimal Services
on page 8.
26
Sample 2
ABC FUNERAL HOME
CASKET PRICE LIST
These prices are eective 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 .............................$__________
27
Sample 3
ABC FUNERAL HOME
OUTER BURIAL CONTAINER PRICE LIST
These prices are eective as of [date].
[In most areas of the country]*, [S]tate 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) .....................................................$__________
* Delete “[In most areas of the country]” if state law does not require a grave liner or vault.
28
Sample 4
ABC FUNERAL HOME
STATEMENT OF FUNERAL GOODS AND SERVICES SELECTED
Charges are only for those items that you selected or that are required. If we are required by law or by a
cemetery or crematory to use any items, we will explain the reasons in writing below.
Deceased: ________________________________________________________________________
Purchaser: ________________________________________________________________________
Address: _________________________________________________________________________
Tel. No. ___________________________________________________________________________
___________________ ___________________
Date of Death Date of Arrangements
Basic Services of Funeral Director and Sta and Overhead ............................$__________
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 Sta For Viewing ...............................................$__________
Use of Facilities and Sta For Funeral Ceremony .....................................$__________
Use of Facilities and Sta For Memorial Service ......................................$__________
Use of Equipment and Sta For Graveside Service ....................................$__________
Hearse ..........................................................................$__________
Limousine .......................................................................$__________
Casket ..........................................................................$__________
Outer Burial Container ............................................................$__________
Forwarding of Remains to Another Funeral Home ..................................... $__________
Receiving Remains from Another Funeral Home ......................................$__________
Direct Cremation .................................................................$__________
Immediate Burial .................................................................$__________
29
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:
_________________________________________________________________________________
30
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 15-16). 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 sta has issued guidelines regarding exemption proceedings, which were
published in the Federal Register on March 29, 1985. See 50 Fed. Reg. 12,521 (1985).
Federal Trade Commission
business.ftc.gov
April 2019
