x:flyers brochures and miscfuneral planning...

Funeral Planning GuideA Planning Guide to Assist My Family

First Trinity Lutheran Church309 E Street NW

Washington, DC 20001202-73704859

www.firsttrinitydc.org

Page -1-

Table of Contents

Pages

General Information 1Ways to Give (Lutheran Planned Giving Consortium) 3-5General Power of Attorney (Sample) 6-8Advance Health Care Directive 9-12What is a Will 13What is a Trust 14Health Care Directives Sample Forms 15

Living Will 15-16Advance Directives Part A 17-18Advance Directives Part B 18-20

Basic Will (sample) 21-24Donating your Body (Sample form Georgetown Medical Center) 25-32What about Cremation? 33-35Steps to take When Death Occurs 36-38My Funeral/Memorial Service 39-43

Scripture Readings 44-47Hymns 48-50Obituaries and Death Notices 51-52

Post Funeral Tasks 53-58Resources

Funeral Guide (Washington Consumer Checkbook) 59-66Consumer Guide to Funerals (Federal Trade Commission) 67-77

Glossary of Terms 68-79

Page -2-

General Information

As Christians, we can look forward with joy and anticipation to the day when ourLord will call us home to Himself in heaven. We can know for certain that heaven is oursthrough faith in Christ’s atonement for our sins on the cross. Thus, we are most certainly“spiritually” prepared for our death. Unfortunately, many people are not prepared for theirdeath in terms of the preparations that are necessary for the funeral and its arrangements.This little booklet will help you consider these details and provide you with a means ofsharing that information with your loved ones, your pastor, and the funeral provider of yourchoice. In fact, it is good for you to give a copy of this booklet, with the necessaryinformation to your pastor, your funeral provider, and several family members and friendsof your choice. Planning now for your funeral is important. We make plans for many things in life.Some we are never able to do. Yet death and burial are inevitable, and thus it is crucialthat we also plan for it. Planning does not hasten the event. .Funeral pre-planning isnecessary, first of all, as a means to let your wishes be known to all concerned. Secondly,pre-planning your funeral enables you to give expression to your faith through choosingand ordering what is to take place. Also, it eases the burden on your loved ones byeliminating the pressure of decision-making, particularly the need of trying to do things “theway you would have wished.” By writing them down, the possibility is gone that your lovedones, because of their grief, may forget your desires.

Finally, pre-planning will give you a certain amount of peace, knowing that your affairs arein order. Consider discussing your plans with your pastor and your funeral director. Youwill want not only their assurance that your plans are appropriate, but also theircooperation in respecting them at your death. If at all possible, discuss these plans withyour loved ones. Allow them to participate in the planning and express their thoughts. Thisbrings the subject out into the open and provides loved ones with an opportunity to openlyshare their love and sorrow--best shared now, rather than after a death occurs.

Please bear in mind that the more complex and complete your plans become, themore tentative they must be. The events surrounding your death, or events that may occurbetween now and the time of your death, may necessitate changes. Therefore, from timeto time, every several years, the plans in this booklet may need to be updated. As youconsider your death, burial and life everlasting, may the Lord bless you.

This booklet is not legally binding or enforceable. Information given to the Pastors will be sealed in anenvelope and placed in the safe at First Trinity Lutheran Church, Washington, D.C. 20001, forsafekeeping. First Trinity is not obligated or responsible for the execution of these instructions.

Page -3-

Welcome

to theLutheran Planned Giving Consortium

The Lutheran Planned Giving Consortium is a partnership linking the EvangelicalLutheran Church in America Foundation and seven ministry expressions located in the Metropolitan Washington DC Synod. Our mission is to offer assistance to members ofcongregations in the synod that have a desire to support the work of the LPGC partners, andother ministries of the church, with planned gifts.

Our Executive Director, Alice Benson, MBA, CFRE , is available at no cost for consultationand, through the services of the ELCA Foundation, can provide information and assistancethat will enable planned gifts to be made. She also is available as a resource tocongregations of the synod that are considering the establishment of a Mission EndowmentFund or desire assistance in promoting existing Mission Endowment Funds.

A priority for most people as they consider their estate planning is to care for family andloved ones. To provide for those you love is to practice good stewardship.

The Lutheran Planned Giving Consortium will work with you to help you make appropriateprovision for family and others and also provide for the support of ministries that are importantto you. In considering those provisions, we may also help you discover ways to receive favorabletax treatment because of your generosity.

Contact InformationAlice Benson, MBA, CFREExecutive DirectorLutheran Planned Giving Consortium

Lutheran Planned Giving Consortium6 Sioux CourtGaithersburg, MD 20878

Telephone301-963-6570

Fax301-963-6572

Electronic [email protected]

Page -4-

Many Ways to Give

The many ways to give and the life income plans described below are best understood with specificpersonalized information. Please contact us to receive a no-obligation illustration of the plan thatappears most appropriate for you.

The following charitable ways to give and charitable life income plans are available through andencouraged by the Lutheran Planned Giving Consortium.

BEQUEST: The most common of all deferred giving plans. Please make sure you have a will forthe sake of your loved ones. Bequests may be made in your will using a percentage, a specificamount, a specific property, or the residual of your estate.

PRE-TAX RETIREMENT PLANS: Qualified Retirement Plans (or QRPs) are great ways to savefor retirement. Accumulations build up tax-free until you need them for retirement. But when you goto take the money out – or worse yet, try to pass the accumulated value on to your heirs – yourqualified plan can become an “IRA –an Internal Revenue Account.”

Qualified Retirement Plans are great vehicles for making charitable gifts. It’s quite possible that byusing your qualified retirement plan to make a significant gift, your favorite ELCA ministry canactually be leaving more of your estate to your heirs and less to estate taxes. You haven’t ever paidtaxes on funds in your 401(k) or other tax-deferred retirement plan. This means, any person youleave it to will have to pay taxes on this income (not estate tax – income tax). If you plan to leave agift for ministries, you can receive the beneficiary designation form from your plan administrator(usually it’s on their website) and leave whatever percent you want to ministries you love, ratherthan from funds that have already been taxed. This helps your money go further to where you want itto go. Your spouse will need to sign the form, and it should be notarized.

LIFE INSURANCE GIFT: The easiest way for you to make a gift of life insurance is to include apercentage to your favorite ministry choice as part of the primary beneficiary designation. Ask yourinsurance representative for help.

You can also make substantial gifts to your favorite ministry by purchasing a new policy ortransferring ownership of an existing policy that you no longer need. You can transfer the policy tomake the Evangelical Lutheran Church in America or an LPGC partner the owner and irrevocablebeneficiary. After you have done that, premiums paid by you to continue coverage are tax deductibleif you itemize your tax deductions.

GIFTS OF STOCK: When you give appreciated stock which you have owned for at least 12months to ministry, you by-pass capital gains tax and receive an income tax deduction if youitemize. When you use the services of the ELCA Foundation to give stock to your congregation orother ELCA ministries, you pay a reduced fee on the stock transfer and sale, thereby maximizingyour gift.

Page -5-

CHARITABLE GIFT ANNUITY: You make an irrevocable gift of at least $1,000 cash ormarketable securities for a Lutheran Planned Giving ministry of your choice. In return, you receivean agreement that the ELCA will pay income back to you (one life) or you and your spouse (twolives). The older you are when you make the gift, the higher the rate is you receive back. Youreceive an income tax deduction now if you itemize deductions, and part of the payments youreceive are tax-free. You select the charitable beneficiaries to receive the remainder of the annuity atthe death of the final individual income beneficiary. (Go to http://www.elca.org/fo/annuity.html formore information about Charitable Gift Annuities.)

DEFERRED PAYMENT CHARITABLE GIFT ANNUITY: You make a gift of at least $1,000cash or marketable securities for an LPGC partner of your choice. In return, you receive anagreement that the ELCA will pay income back to you (one life) or you and your spouse (two lives).The payments are deferred to start at a later date, such as retirement. This is an especially good toolfor retirement planning, as there is no limit to the amount of the gifts that may be made into this typeof plan. You receive a current income tax deduction now to be used if you itemize deductions. Youselect the charitable beneficiaries that will receive the remainder of the principal at the death of thefinal income beneficiary.

CHARITABLE REMAINDER TRUST: You make an irrevocable gift of $100,000 or more ofcash, real estate, or marketable securities into a charitable remainder trust. Individual incomebeneficiaries receive a faxed percent of the trust's value each year. This is particularly appropriatefor gifts of highly appreciated assets because of the bypass of capital gains. You receive a currentincome tax deduction now to be used if you itemize deductions. You select the charitablebeneficiaries that will receive the remainder of the trust at the death of the final individual incomebeneficiary. You can make additional gifts.

CHARITABLE LIFE ESTATE AGREEMENT: You may irrevocably deed your ownership inyour mortgage-free residence to the ELCA. You will receive a charitable income tax deduction forthe fair market future value of the home if you itemize deductions. You will be responsible for theupkeep and well-being of the residence while you continue to live there. When you die or no longerwish to live in the residence, the ELCA Foundation will sell the property, and the proceeds will go tothe charitable beneficiaries you selected. There is no income generated by this gift.

TESTAMENTARY CHARITABLE REMAINDER TRUST: You can set up a trust during yourlife and fund it upon your death, thus you don’t receive any tax benefits during your lifetime. Youcan designate funds (minimum of $100,000) from your estate or qualified retirement plan to set up atestamentary charitable remainder trust for individual income beneficiaries of your choosing, whowill receive a guaranteed percentage. This plan can help with your estate taxes. The charitablebeneficiaries you select will receive the remainder at the conclusion of the trust period.

PAYABLE ON DEATH: You tell your financial institution where you would like your assets to go(IRA's, CD's, TSA's, TDA's, employee savings plans, etc.) upon your death. You can list a favoriteministry to receive a portion.

Page -6-

GENERAL POWER OF ATTORNEY (Sample Form)

NOTICE: THE POWERS GRANTED BY THIS DOCUMENT ARE BROAD AND SWEEPING.IF YOU HAVE ANY QUESTIONS ABOUT THESE POWERS, OBTAIN COMPETENT LEGALADVICE. THIS DOCUMENT DOES NOT AUTHORIZE ANYONE TO MAKE MEDICAL ANDOTHER HEALTH-CARE DECISIONS FOR YOU. YOU MAY REVOKE THIS POWER OFATTORNEY IF YOU LATER WISH TO DO SO.I, _____________________________ [YOUR FULL LEGAL NAME], residing at___________________________________________________________________________________ [YOUR FULL ADDRESS], hereby appoint ___________________________________ of_________________________, _________________________,___________________________________, as my Attorney-in-Fact ("Agent").If my Agent is unable to serve for any reason, I designate___________________________________, of _________________________,_________________________, _________________________ __________, as my successorAgent.I hereby revoke any and all general powers of attorney that previously have been signed by me.However, the preceding sentence shall not have the effect of revoking any powers of attorney thatare directly related to my health care that previously have been signed by me.My Agent shall have full power and authority to act on my behalf. This power and authority shallauthorize my Agent to manage and conduct all of my affairs and to exercise all of my legal rightsand powers, including all rights and powers that I may acquire in the future. My Agent's powersshall include, but not be limited to, the power to:1. Open, maintain or close bank accounts (including, but not limited to, checking accounts, savingsaccounts, and certificates of deposit), brokerage accounts, and other similar accounts with financialinstitutions.

a. Conduct any business with any banking or financial institution with respect to any of myaccounts, including, but not limited to, making deposits and withdrawals, obtaining bankstatements, passbooks, drafts, money orders, warrants, and certificates or vouchers payableto me by any person, firm, corporation or political entity.b. Perform any act necessary to deposit, negotiate, sell or transfer any note, security, or draftof the United States of America, including U.S. Treasury Securities.(Power of Attorney Form Page 1)

c. Have access to any safe deposit box that I might own, including its contents.2. Sell, exchange, buy, invest, or reinvest any assets or property owned by me. Such assets orproperty may include income producing or non-income producing assets and property. 3. Purchase and/or maintain insurance, including life insurance upon my life or the life of any otherappropriate person. 4. Take any and all legal steps necessary to collect any amount or debt owed to me, or to settle anyclaim, whether made against me or asserted on my behalf against any other person or entity. 5. Enter into binding contracts on my behalf. 6. Exercise all stock rights on my behalf as my proxy, including all rights with respect to stocks,bonds, debentures, or other investments.

Page -7-

7. Maintain and/or operate any business that I may own. 8. Employ professional and business assistance as may be appropriate, including attorneys,accountants, and real estate agents. 9. Sell, convey, lease, mortgage, manage, insure, improve, repair, or perform any other act withrespect to any of my property (now owned or later acquired) including, but not limited to, real estateand real estate rights (including the right to remove tenants and to recover possession). This includesthe right to sell or encumber any homestead that I now own or may own in the future.10. Prepare, sign, and file documents with any governmental body or agency, including, but notlimited to, authorization to:

a. Prepare, sign and file income and other tax returns with federal, state, local, and othergovernmental bodies.b. Obtain information or documents from any government or its agencies, and negotiate,compromise, or settle any matter with such government or agency (including tax matters).c. Prepare applications, provide information, and perform any other act reasonably requestedby any government or its agencies in connection with governmental benefits (includingmilitary and social security benefits).

11. Make gifts from my assets to members of my family and to such other persons or charitableorganizations with whom I have an established pattern of giving. However, my Agent may not makegifts of my property to the Agent. I appoint ___________________________________, of_________________________, _________________________, ___________________________________, as my substitute Agent for the sole purpose of making gifts of my property to myAgent, as appropriate.12. Transfer any of my assets to the trustee of any revocable trust created by me, if such trust is inexistence at the time of such transfer. 13. Disclaim any interest which might otherwise be transferred or distributed to me from any otherperson, estate, trust, or other entity, as may be appropriate.

This Power of Attorney shall be construed broadly as a General Power of Attorney. The listing ofspecific powers is not intended to limit or restrict the general powers granted in this Power ofAttorney in any manner.Any power or authority granted to my Agent under this document shall be limited to the extentnecessary to prevent this Power of Attorney from causing: (i) my income to be taxable to my Agent,(ii) my assets to be subject to a general power of appointment by my Agent, and (iii) my Agent tohave any incidents of ownership with respect to any life insurance policies that I may own on the lifeof my Agent.My Agent shall not be liable for any loss that results from a judgment error that was made in goodfaith. However, my Agent shall be liable for willful misconduct or the failure to act in good faithwhile acting under the authority of this Power of Attorney.I authorize my Agent to indemnify and hold harmless any third party who accepts and acts underthis document.(Power of Attorney Form Page 2)

Page -8-

My Agent shall be entitled to reasonable compensation for any services provided as my Agent. MyAgent shall be entitled to reimbursement of all reasonable expenses incurred in connection with thisPower of Attorney.My Agent shall provide an accounting for all funds handled and all acts performed as my Agent, if Iso request or if such a request is made by any authorized personal representative or fiduciary actingon my behalf.This Power of Attorney shall become effective immediately and shall not be affected by mydisability or lack of mental competence, except as may be provided otherwise by an applicable statestatute. This is a Durable Power of Attorney. This Power of Attorney shall continue effective untilmy death. This Power of Attorney may be revoked by me at any time by providing written notice tomy Agent. Dated ____________________, 20____ at _________________________,_________________________.YOUR SIGNATURE:_________________________________

YOUR PRINTED FULL LEGAL NAME:__________________________________

WITNESS' SIGNATURE:

__________________________________

WITNESS' PRINTED FULL LEGAL NAME:

__________________________________

WITNESS' SIGNATURE:

__________________________________

WITNESS' PRINTED FULL LEGAL NAME:

__________________________________Acknowledgement:

STATE OF _________________________

COUNTY OF _______________________The foregoing instrument was acknowledged before me this _____ day of ____________________,20____ by _____________________________ [YOUR FULL LEGAL NAME], who is personallyknown to me or who has produced ________________________________ as identification._________________________________Signature of person taking acknowledgment_________________________________Name typed, printed, or stamped_________________________________Title or rank_________________________________Serial number (if applicable)(Power of attorney page 3)

Page -9-

What is an Advance Health Care Directive?

An Advance Health Care Directive, sometimes referred to as a "Living Will", is a written documentdeclaring the type and extent of medical care you desire in the event that you become incapacitated.An Advance Health Care Directive is the best way to make your medical and health care wishesknown and to insure that those wishes are followed, including directions regarding the use of life-prolonging equipment and procedures. By completing an Advance Health Care Directive form, thelaw, in essence, allows you to have a say regarding your medical care wishes when you areotherwise not able to speak and make the same known. Without an Advance Health Care Directive,your family may act on their own accord rather than yours, i.e., you may not want to prolong yourlife if it means being completely incapacitated and kept alive by means of a respirator, etc. Yourdoctors are required to follow the written instructions contained in your Advance Health CareDirective. Likewise, any person that may be designated as your Health Care Agent or "proxy" is alsorequired to follow your written instructions.

Do I need a lawyer to complete an Advance Health Care Directive?

A lawyer is not required to help you complete your Advance Health Care Directive form. It is afairly simple form that can be completed by just about anyone. However, you should seek the adviceof an attorney and have a Will prepared if your intent is to provide for your personal property,finances, and the care of your children. If you have already had an attorney draft a Will for you, youshould send a copy of your Advance Health Care Directive to them so that they will have a copy onfile.

How long is my Advance Health Care Directive good for?

Your Advance Health Care Directive is valid forever, unless it contains a predetermined expirationdate or it is specifically revoked by you in writing. Your Advance Care Directive should bereviewed from time-to-time to insure it accurately reflects your current wishes.

Is my Advance Health Care Directive valid in another state?

An Advance Health Care Directive that meets the requirements of your home state may not meet therequirements of other states. However, most states will recognize a properly completed AdvanceHealth Care Directive that is legally executed in another state. If you have a dual residency or spenda lot of time in another state, you may wish to consider having your Advance Health Care Directivemeet the laws of both states to the extent possible.

Page -10-

What should I do with my Advance Health Care Directive once I have completedit?

You should make sure that your Advance Health Care Directive has been properly signed, dated,and preferrably notarized and witnessed by two adults, each of whom should NOT be a person whois also designated as your Health Care Agent, if any is appointed, to avoid an appearance ofcoersion. Keep the original with the rest of your important papers and in a location where yourfamily can find it in case of an emergency. Safe deposit boxes are NOT a good place to keep yourAdvance Health Care Directive because your family will not have access to the box without a courtorder, which may take time to obtain. If someone else has authorized access to your safe depositbox, you may placed a copy of your Advance Health Care Directive in your box together with a noteof where the original may be found. You may also register it online with the U.S. Living WillRegistry, so that family members may have easy access to it.

Give copies of your completed Advance Health Care Directive form to your family, your doctors,health care providers, your appointed Health Care Agent, if any is appointed, and anyone else who islikely to be called if you experience a medical emergency. You should instruct these people topresent a copy of the form to any hospital, health care provider, or medical personnel upon demand.

If you anticipate surgery or hospitalization, you should bring a copy of your Advance Health CareDirective with and give it the hospital admittance personnel. A copy of your Advance Health CareDirective, rather than the original, may be relied upon by your doctors in most instances.

Before you begin giving your Advance Health Care Directive to your family, doctors and others, asmentioned above, you should first create a list of people who you intend on giving it to, includingtheir addresses and telephone numbers. Attach this list to the original for safe keeping. Should youever decide to change or revoke your Advance Health Care Directive, you will need to know whoyou gave previous directives to so not to cause confusion in a time of need or in case of anemergency. Anyone who subsequently receives your Advance Health Care Directive should beadded to your list.

Can I revoke my Advance Health Care Directive?

You are free to revoke your Advance Health Care Directive at any time. To revoke the entire form,including the appointment of any Health Care Agent, you must inform both your doctor and healthcare provider so that they are fully aware of your decision. You should do this, in writing, as soon aspossible after revoking your Advance Health Care Directive. You should also send notice of yourdecision to everyone on the list you created of people who have received a copy of your AdvanceHealth Care Directive.

What is a Health Care Agent?

A Health Care Agent is someone that you can appoint to act on your behalf to see that your AdvanceHealth Care Directive is made known to your doctors and health care providers, and moreimportantly the Health Care Agent is the person who is entrusted to see that your health careinstructions are followed. Appointing someone as your Health Care Agent has the same effect asgiving them a limited Power of Attorney over your medical affairs (sometimes referred to as a

Page -11-

"Durable Health Care Power of Attorney." The term "durable" means that your designated HealthCare Agent will have power to act even if you become disabled). Many states do not require that youappoint a Health Care Agent. If a Health Care Agent is required or recommended in your homestate, the forms below will contain such the terminology to effect such an appointment. Anyone overthe age of 18, who is not your doctor or health care provider, may be appointed as your Health CareAgent. You can choose a family member such as your spouse or an adult child, a close friend, orsomeone else you trust. You can also appoint one or more "alternate agents" in the event that theperson you selected as your primary Health Care Agent is unavailable or unwilling to make adecision. You should talk to the people you plan to appoint as your Health Care Agent to insure thatthey understand your medical and health care wishes, and agree to accept this responsibility. YourHealth Care Agent is immune from liability so long as he or she acts in good faith. This issometimes an important consideration for Health Care Agents who are not related to you.

How much authority will my designated Health Care Agent have?

If you become incapacitated and are unable to make your own health care decisions, your designatedHealth Care Agent will have the legal authority to speak for you regarding your health care matters.Doctors and other health care professionals will look to your Health Care Agent for decisions ratherthan your next of kin or any other person. Your Health Care Agent will be able to accept or refusemedical treatment on your behalf, have access to all of your medical records, as well as makedecisions about donating your organs, authorizing an autopsy, and disposing of your body in theevent of your death.

If you do not want your Health Care Agent to make certain decisions or have certain powers, youcan limit their authority in your Advance Health Care Directive form. By law, your Health CareAgent cannot authorize convulsive treatment, i.e., electroconvulsive therapy or ECT, psychosurgery,sterilization, abortion, or placement in a mental health treatment facility. Your Health Care Agenthas no authority to act on your behalf or to make decisions for you until such time as you becomeincapacitated and are unable to make those decisions yourself. However, you can allow your HealthCare Agent to make those decisions for you immediately if you so choose. This would need to bespecifically requested in your Advance Health Care Directive.

When you become incapacitated, your Health Care Agent is required to make decisions that areconsistent with any instructions you have set forth in your Advance Health Care Directive form.They are free to dismiss demands and recommendations made by family members, friends, and evenyour doctor. If you have not made your wishes known, your Health Care Agent will be left to decidewhat is in your best interest.

Will my designated Health Care Agent be liable for my medical bills?

Your designated Health Care Agent is not responsible for your medical bills unless that personwould otherwise be responsible for your debts, i.e., your spouse, your guardian, etc. An AdvanceHealth Care Directive deals only with medical decisions relating to your health care and has noeffect on the financial responsibility for the same. However, unless you have made otherarrangements such as with a Will and how your expenses are to be paid, your Health Care Agentcould become responsible for the disposition of your body, and the costs associated therewith, in theevent of your death. This is because companies cannot contract with deceased individuals.

Page -12-

Can I change my Advance Health Care Directive or designate a new Agent?

You can complete a new Advance Health Care Directive at any time. By doing so, all previousAdvance Health Care Directives made by you will be deemed to have been revoked. You also needto inform your family, doctors, health care providers, and anyone else on your list who received acopy of your previous Advance Health Care Directive so that they are fully aware of your newdirective. You should do this as soon as possible after creating any new Advance Health CareDirective. You should consider reviewing your Advance Health Care Directive upon divorce or thedeath of your spouse, or upon other events where anyone mentioned in your Advance Health CareDirective becomes estranged from you or incapacitated themselves.

Witness Requirements, Restrictions and Governing Statutes

The specific terms used to describe a person's health care directive varies from state to state. Somestates refer to it as a Health Care Proxy and others refer to it as a Durable Power of Attorney forHealth Care, and still some states use a joint document containing both a Living Will and a healthcare directive. The name variations are many. Because the witness requirements also vary from stateto state and document to document, i.e., one witness may be required for a Living Will but tworequired for a healthcare proxy, the guideline below uses the maximum number of witnesses neededso as to err on the side of caution. To avoid any possible conflicts, all witnesses should be adults, nota relation by blood, marriage or adoption, not your doctor or healthcare provider, and not the personto whom the directive designates as the person responsible for your healthcare if you becomeincapacitated.

Page -13-

What is a Will?

A will is a written or oral communication by a person stating how they want their property disposedof at death.Different Types of WillsThere are several different types of wills one can use to dispose of his or her estate:

Self-proving will – A will that has been witnessed and signed with all of the formalities requiredby state law. This is the most common will.

Holographic will – A will that is handwritten without the presence of witnesses. Very few statesrecognize these types of wills, and only in limited, specific circumstances.

Oral will – This type of will is an unwritten disposition of property, whereby the individualorally communicates his or her wishes. Oral wills are only recognized in a few states andusually only in compelling situations.

Requirements for a WillThere are several requirements for a will:

Be of sound mind – This means that you must:

Be at least 18 years old or an emancipated minor

Know what a will is

Know that you are making a will

Understand your relationship between yourself and the people who care for you (i.e.immediate family members, including spouse and family).

Expressly state that this document is your will

Sign and date the will

Signed ("attested") by at least two or three witnesses – The number of required witnessesdepends on state law. In addition, most states require that the witnesses be unrelated to you.

Have one substantive provision that:

Appoints a guardian for any minor children

Lists who inherits specific items

States what happens to remaining property not specifically mentioned in the will

Appoint an executor

Responsible for supervising the distribution of property

Makes sure that all your debts and taxes are paid

Page -14-

What is a Trust?A trust is a legal property interest held by one person (trustee) for the benefit of another (beneficiary).

Different Types of TrustsThere are several different types of trusts one can create:

Living trust – A trust that is created while you are alive. A living trust allows the trustee andbeneficiary to avoid the probate process.

Testamentary trust – A trust established through a will. A testamentary trust generally must gothrough probate.

Revocable trust – A trust that can be terminated at any time by the grantor for any reason.

Irrevocable trust – A trust that cannot be changed or terminated for any reason.

Requirements for a TrustCreating a trust is a relatively simple process. All that you must do is fill out a:

Valid Declaration of Trust form

Sign over the required deeds for property such as homes and automobiles that will be included inthe trust

Advantages of a Trust

Property in a living trust does not go through probate

The trust document is never made public like a will

You can name alternative beneficiaries to inherit property if a primary beneficiary dies beforeyou do

Allows others to handle your assets when you are not able to

Do I Need an Attorney to Draft a Will or Trust?If you choose to create a will or trust, consulting with an attorney experienced in estate planning isalways a wise thing to do. The potential tax implications and legal formalities of will and trustdrafting make a lawyer's counsel indispensable. A lawyer can explain all your options and help youunderstand what types of wills or trusts are right for you and your family.

Page -15-

Health Care Decision Making Forms (sample for Sate of Maryland)

The following forms allow you to make some decisions about future health care issues. FormI, called a "Living Will", allows you to make decisions about life-sustaining procedures if, in thefuture, your death from a terminal condition is imminent despite the application of life-sustainingprocedures or you are in a persistent vegetative state. Form II, called an "Advance Directive", allowsyou to select a health care agent, give health care instructions, or both. If you use the advancedirective, you can make decisions about life-sustaining procedures in the event of terminalcondition, persistent vegetative state, or end-stage condition. You can also use the advance directiveto make any other health care decisions.

These forms are intended to be guides. You can use one form or both, and you may complete allor only part of the forms that you use. Different forms may also be used.

Please note: if you decide to select a health care agent that person may not be a witness to youradvance directive. Also, at least one of your witnesses may not be a person who may financiallybenefit by reason of your death.

Form I

Living Will

(Optional Form)

If I am not able to make an informed decision regarding my health care, I direct my health careproviders to follow my instructions as set forth below. (Initial those statements you wish to beincluded in the document and cross through those statements which do not apply.)

a. If my death from a terminal condition is imminent and even if life-sustaining procedures areused there is no reasonable expectation of my recovery -

_____ I direct that my life not be extended by life-sustaining procedures, including theadministration of nutrition and hydration artificially.

_____ I direct that my life not be extended by life-sustaining procedures, except that, if I am unableto take food by mouth, I wish to receive nutrition and hydration artificially.

_____ I direct that, even in a terminal condition, I be given all available medical treatment inaccordance with accepted health care standards.

b. If I am in a persistent vegetative state, that is if I am not conscious and am not aware of myenvironment nor able to interact with others, and there is no reasonable expectation of my recoverywithin a medically appropriate period -


_____ I direct that my life not be extended by life-sustaining procedures, except that if I am unableto take in food by mouth, I wish to receive nutrition and hydration artificially.

Page -16-

_____ I direct that I be given all available medical treatment in accordance with accepted health carestandards.

c. If I am pregnant my agent shall follow these specific instructions:

_______________

d. Upon my death, I wish to donate:

_____ Any needed organs, tissues, or eyes.

_____ Only the following organs, tissues, or eyes: _______________

I authorize the use of my organs, tissues, or eyes:

_____ For transplantation

_____ For therapy

_____ For research

_____ For medical education

_____ For any purpose authorized by law.

I understand that before any vital organ, tissue, or eye may be removed for transplantation, Imust be pronounced dead. After death, I direct that all support measures be continued to maintainthe viability for transplantation of my organs, tissues, and eyes until organ, tissue, and eye recoveryhas been completed.

I understand that my estate will not be charged for any costs associated with my decision todonate my organs, tissues, or eyes or the actual disposition of my organs, tissues, or eyes.

By signing below, I indicate that I am emotionally and mentally competent to make this livingwill and that I understand its purpose and effect.

______ ________________________

(Date) (Signature of Declarant)

The declarant signed or acknowledged signing this living will in my presence and based uponmy personal observation the declarant appears to be a competent individual.

_________________________ ___________________________

(Witness) (Witness)

(Signature of Two Witnesses)

Page -17-

Form II

Advance Directive

Part A

Appointment of Health Care Agent

(Optional Form)

(Cross through if you do not want to appoint a health care agent to make health care decisions foryou. If you do want to appoint an agent, cross through any items in the form that you do not want toapply.)

(1) I, ___________________, residing at ______________________

appoint the following individual as my agent to make health care decisions for me

_______________________________________________________

(Full Name, Address, and Telephone Number)

Optional: If this agent is unavailable or is unable or unwilling to act as my agent, then I appoint thefollowing person to act in this capacity

______________________________________________________

(Full Name, Address, and Telephone Number)

(2) My agent has full power and authority to make health care decisions for me, including the powerto:

a. Request, receive, and review any information, oral or written, regarding my physical or mentalhealth, including, but not limited to, medical and hospital records, and consent to disclosure of thisinformation;

b. Employ and discharge my health care providers;

c. Authorize my admission to or discharge from (including transfer to another facility) anyhospital, hospice, nursing home, adult home, or other medical care facility; and

d. Consent to the provision, withholding, or withdrawal of health care, including, inappropriate circumstances, life-sustaining procedures.

(3) The authority of my agent is subject to the following provisions and limitations:

_________________________________________________________

(4) My agent's authority becomes operative (initial the option that applies):

_____ When my attending physician and a second physician determine that I am incapable ofmaking an informed decision regarding my health care; or

_____ When this document is signed.

Page -18-

(5) My agent is to make health care decisions for me based on the health care instructions I give inthis document and on my wishes as otherwise known to my agent. If my wishes are unknown orunclear, my agent is to make health care decisions for me in accordance with my best interest, to bedetermined by my agent after considering the benefits, burdens, and risks that might result from agiven treatment or course of treatment, or from the withholding or withdrawal of a treatment orcourse of treatment.

(6) My agent shall not be liable for the costs of care based solely on this authorization.

By signing below, I indicate that I am emotionally and mentally competent to make thisappointment of a health care agent and that I understand its purpose and effect.

_________ _____________________________


The declarant signed or acknowledged signing this appointment of a health care agent in mypresence and based upon my personal observation appears to be a competent individual.

____________________ ________________________

(Witness) (Witness)


Part B

Advance Medical Directive

Health Care Instructions

(Optional Form)

(Cross through if you do not want to complete this portion of the form. If you do want to completethis portion of the form, initial those statements you want to be included in the document and crossthrough those statements that do not apply.)

If I am incapable of making an informed decision regarding my health care, I direct my health careproviders to follow my instructions as set forth below. (Initial all those that apply.)

(1) If my death from a terminal condition is imminent and even if life-sustaining proceduresare used there is no reasonable expectation of my recovery -


_____ I direct that my life not be extended by life-sustaining procedures, except that if I am unableto take food by mouth, I wish to receive nutrition and hydration artificially.

(2) If I am in a persistent vegetative state, that is, if I am not conscious and am not aware ofmy environment or able to interact with others, and there is no reasonable expectation of myrecovery -

Page -19-



(3) If I have an end-stage condition, that is a condition caused by injury, disease, or illness, asa result of which I have suffered severe and permanent deterioration indicated by incompetency andcomplete physical dependency and for which, to a reasonable degree of medical certainty, treatmentof the irreversible condition would be medically ineffective -



(4) I direct that no matter what my condition, medication not be given to me to relieve painand suffering, if it would shorten my remaining life.

(5) I direct that no matter what my condition, I be given all available medical treatment inaccordance with accepted health care standards.

(6) If I am pregnant, my decision concerning life-sustaining procedures shall be modified asfollows:

_____________________________________________________

(7) Upon my death, I wish to donate:

_____ Any needed organs, tissues, or eyes.

_____ Only the following organs, tissues, or eyes:

_____________________________________________________

I authorize the use of my organs, tissues, or eyes:

_____ For transplantation

_____ For therapy

_____ For research

_____ For medical education

_____ For any purpose authorized by law.

I understand that before any vital organ, tissue, or eye may be removed for transplantation, Imust be pronounced dead. After death, I direct that all support measures be continued to maintainthe viability for transplantation of my organs, tissues, and eyes until organ, tissue, and eye recoveryhas been completed.

Page -20-

I understand that my estate will not be charged for any costs associated with my decision todonate my organs, tissues, or eyes or the actual disposition of my organs, tissues, or eyes.

(8) I direct (in the following space, indicate any other instructions regarding receipt ornonreceipt of any health care)

__________________________________________________

By signing below, I indicate that I am emotionally and mentally competent to make this advancedirective and that I understand the purpose and effect of this document.

______ _________________________


The declarant signed or acknowledged signing the foregoing advance directive in my presenceand based upon personal observation appears to be a competent individual.

____________________ _________________________

(Witness) (Witness)


Page -21-

Sample Basic Will (Annotated)There is no standard, legally foolproof will. State laws vary, as do the needs of people making wills.This sample is designed to give you an idea what a will might look like and why certain language isin it.

I, Tess Tatrix, residing at 1 Wilthereza Way, any town, any state, declare this to be my Will,and I revoke any and all wills and codicils I previously made.

The opening sentence should make it clear that this document is intended to be your will, give yourname, place of residence and revoke any previous wills and codicils (amendments to previous wills).This can help avoid a court battle if someone should produce an earlier will.

ARTICLE I: Funeral expenses & payment of debt

I direct my executors to pay my enforceable unsecured debts and funeral expenses, theexpenses of my last illness, and the expenses of administering my estate.

By law, debts must be paid before other assets are distributed. This clause gives your executorauthority to pay the funeral home, court costs, and hospital expenses. Using the term "enforceable"prevents creditors from reviving debts you are no longer obliged to pay, usually those discharged inbankruptcy. And the term "unsecured" prevents a court from interpreting this clause to mean thatyour estate must pay off your mortgage or other secured debts that you probably don't wantimmediately paid off. Note: in some states, the executor is required by law to pay enforceableunsecured debts. In these states, this clause is unnecessary and may create problems.

ARTICLE II: Money & Personal Property

I give all my tangible personal property and all policies and proceeds of insurance coveringsuch property, to my husband, Tex. If he does not survive me, I give that property to those ofmy children who survive me, in equal shares, to be divided among them by my executors intheir absolute discretion after consultation with my children. My executors may pay out ofmy estate the expenses of delivering tangible personal property to beneficiaries.

This gives your personal property to your spouse. If there are particular items that you want to go toother people (such as heirlooms, jewelry, professional equipment, and so on) you should enumeratethem and the person you want them to go to in a separate clause (e.g., "I give my Beatles albums tomy friend William Shears"), and note that Article II excludes those items. Some people will useseparate clauses for legacies (disposition of money) and bequests (disposition of tangible personalproperty). Note the important clause that accounts for the possibility that your spouse will die first.The clause on insurance means that if some property you owned was destroyed (perhaps in the eventthat caused your death, like a car wreck), your heirs will receive the insurance proceeds, not themangled car.

ARTICLE III: Real Estate

I give all my residences, subject to any mortgages or encumbrances thereon, and all policiesand proceeds of insurance covering such property, to my husband, Tex. If he does not surviveme, I give that property to __________________.

Page -22-

Most people want their spouse to keep the family home. In some states, particularly communityproperty states, it's sometimes preferable to leave your residence to your spouse in a marital trust.

ARTICLE IV: Residuary Clause

I give the rest of my estate (called my residuary estate) to my husband, Tex. If he does notsurvive me, I give my residuary estate to those of my children who survive me, in equalshares, to be divided among them and the descendants of a deceased child of mine, to taketheir ancestor's share per stirpes.

Usually, the residuary clause begins "I give all the rest, residue, and remainder of my estate...."because lawyers are afraid to change tried-and-true formulas, and for decades, legal documentsnever used one word when a half-dozen would do. However, this plain-English form will also work.This clause covers any property you own or are entitled to that somehow wasn't covered by thepreceding clauses.

ARTICLE V: Taxes

I direct my executors, without apportionment against any beneficiary or other person, to payall estate, inheritance and succession taxes (including any interest and penalties thereon)payable by reason of my death.

One common mistake by people who use a living trust as well as a will is to make the beneficiary ofthe estate different from the people benefiting from the trust. The same problem exists when thereare significant specific gifts and the residuary beneficiaries are different from the recipients of thespecific gifts. In such cases those paying the taxes are not those who receive the most property, anarrangement that can unfairly saddle some beneficiaries with the whole tax bill, and at worst caneven bankrupt the estate. The goal should be to see that the taxes are paid by those who benefit fromgifts. Often, a provision apportioning taxes to taxable transfers is used to make sure that eachrecipient of a taxable gift pays his or her fair share. Additional language is sometimes used toapportion credits.

ARTICLE VI: Minors

If under this will any property shall be payable outright to a person who is a minor, myexecutors may, without court approval, pay all or part of such property to a parent orguardian of that minor, to a custodian under the Uniform Transfers to Minors act, or maydefer payment of such property until the minor reaches the age of majority, as defined by hisor her state of residence. No bond shall be required for such payments.

This clause gives your executors discretion to make sure any gift to a minor will be given in a waythat's appropriate to his or her age. The "no-bond" language is intended to save the estate money.

ARTICLE VII: Fiduciaries

I appoint my spouse, Tex, as Executor of this will. If he is unable or unwilling to act, orresigns, I appoint my daughter, Ellie Mae, and my son, Jethro, as successor co-executors. Ifeither co-executor also predeceases me or is unable or unwilling to act, the survivor shallserve as executor. My executor shall have all the powers allowable to executors under the

Page -23-

laws of this state. I direct that no bond or security of any kind shall be required of anyexecutor.

If you set up a trust in the will, you could name the trustees in this clause as well. The "bond orsecurity" clause is designed to save the estate money.

ARTICLE VIII: Simultaneous Death Clause

If my spouse and I shall die under such circumstances that the order of our deaths cannot bereadily ascertained, my spouse shall be deemed to have predeceased me. No person, otherthan my spouse, shall be deemed to have survived me if such person dies within 30 days aftermy death. This article modifies all provisions of this will accordingly.

This clause helps avoid the sometimes time-consuming problems that occur if you and your spousedie together in an accident. Your spouse's will should contain an identical clause; even though itseems contradictory to have two wills each directing that the other spouse died first, since each willis probated by itself, this allows the estate plan set up in each will to go forward as you planned. Thesecond sentence exists to prevent the awkward legal complications that can ensue if someone diesbetween the time you die and the time the estate is divided up. Instead of passing through twoprobate processes, your gift to a beneficiary who dies shortly after you do would go to whomeveryou would have wanted it to go had the intended beneficiary died before you did. Most such gifts gointo the residuary estate.

ARTICLE IX: Guardian

If my husband does not survive me and I leave minor children surviving me, I appoint asguardian of the person and property of my minor children my uncle Ernest Entwistle. Heshall have custody of my minor children, and shall serve without bond. If he does not qualifyor for any reason ceases to serve as guardian, I appoint as successor guardian my cousinKevin Moon.

I have signed this will this ____ day of ____, 20___ .

___________________(legal signature)

SIGNED AND DECLARED by Tess Tatrix on______ to be her will, in our presence, who ather request, in her presence and in the presence of each other, all being present at the sametime, have signed our names as witnesses.___________________(signature)

Blair Witness___________________ I. Witness

___________________ __________________Address ___________________ ___________________(signature) Address

Page -24-

Self-Proving Affidavit

STATE OF _____________

COUNTY OF _____________Each of the undersigned, Blair Witness and I. Witness, both on oath, says that:

The attached will was signed by Tess Tatrix, the testator named in the will, on the ___ day of___, 20__, at the law offices of Lex Juris, 5440 Orfite St., Geo, Washington.

When she signed the will, Tess Tatrix declared the instrument to be her last will.

Each of us then signed his or her name as a witness at the end of this will at the request ofTess Tatrix and in her presence and sight and in the presence and sight of each other.

Tess Tatrix was, at the time of executing this will, over the age of eighteen years and, in ouropinions, of sound mind, memory and understanding and not under any restraint or in anyrespect incompetent to make a will.

In our opinions, Tess Tatrix could read write and speak in English and was suffering from nophysical or mental impairment that would affect her capacity to make a valid will. The willwas executed as a single original instrument, and was not executed in counterparts.

Each of us was acquainted with Tess Tatrix when the will was executed and makes thisaffidavit at her request.

___________________(signature)Blair Witness______________________________________Address

___________________(signature)I. Witness______________________________________AddressSworn to before me this_______ day of _______, 20______.

___________________(signature and official seal)

Notary Public

Page -25-

Donating Your Body to Science Information on Bequeathal

Georgetown University Medical Center School of Medicine

Anatomical Donor Program 3900 Reservoir Road NW Washington, DC 20057 Phone (202) 687-9326

(202) 687-1219 Fax (202) 687-9214

Georgetown University School of Medicine Anatomical Donor Program

Page -26-

The Importance of Dissecting a Human Body When a medical student peers inside a human body that he or she has just dissected, his or hermedical training takes a quantum leap from theory into practice. After all, a doctor’s patients are real people. And the only way doctors-in-training and healthcareprofessionals get the chance to immerse themselves in the intricacies of human anatomy comes fromdissecting an actual body of a deceased person. No doubt you will remember your biology classes in high school, where you dissected earthwormsand frogs in order to bring the anatomy of these delicate creatures to life. Of course, the anatomy ofa frog is vastly simpler than that of a human; yet the principle of discovery and learning throughdissection is exactly the same. Simply put, dissection of a human body by every medical student is nothing less than anindispensable part of a first-rate medical education and of medical research, in general.

Donating Your Body is Essential to Medical Advancement The only way we can assure that students at Georgetown University School of Medicine will havethis indispensable phase of their training depends on concerned persons like you donating theirbodies when they pass away. Almost all bodies studied at Georgetown University Medical Centerhave been donated by generous individuals who wish to benefit the living after their death. Donatingyour body to science endows a great gift to our future caregivers.

Why Donate Your Body To Georgetown? Guided by the University’s Jesuit tradition of cura personalis, of caring for the whole person,Georgetown University School of Medicine will educate in an integrated way, knowledgeable,skillful, ethical, and compassionate physicians and biomedical scientists dedicated to the care ofothers and the health needs of our society. Georgetown University School of Medicine AnatomicalDonor Program Georgetown seeks to provide its students with a general professional education inmedicine that integrates the scientific, clinical, and humanistic disciplines and lays the ground workfor the intellectual and ethical formation of physician-healers, committed to the clinically competent care, and the wellbeing, of their patients.

The 5 Steps of Body Donation Step One: Read this pamphlet thoroughly, especially the list of exclusionary criteria (reasons we cannot acceptcertain bodies). The Frequently Asked Questions that following this section should answer most, ifnot all, of your questions about donating your body to medical science. Should you have additionalquestions, please contact us at (202) 687-9326.

Step Two: Complete the Donor Vital Statistics Form and Return Remains Form (optional) and send it to ouroffice:

Page -27-

Georgetown University School of Medicine Anatomical Donor Program 3900 Reservoir Road NW Med-Dent Building NW109 Washington, DC 20057

Step Three: Once we receive your Vital Statistics, we will mail you a Uniform Donor Card as well as a letteracknowledging your intention. Upon receiving your donor card, please sign and date it and keep it inyour wallet.

Step Four: Inform your friends and loved ones of your decision.

Step Five – What To Do at the Time of Death: Your Next of Kin, who you designate, or your executor should contact the Georgetown UniversityDonor Program at (202) 687-1219 if death occurs during business hours. If death occurs at any othertime, please contact Columbia Mortuary Services at (202) 437-0838 and mention the GeorgetownUniversity Anatomical Donor Program. Georgetown University School of Medicine Anatomical

Donor Program Frequently Asked Questions

How can I become a Donor? Complete the Donor Information and Preferences form as well as the Return of Cremains form andreturn them both to the Georgetown University School of Medicine Anatomical Donor Program.Once received, you will receive a letter from Georgetown acknowledging your registration. You willalso receive a Uniform Donor Card which is small enough to fit in your wallet so that you canconveniently carry it with you at all times. Because it will be the responsibility of your Next of Kinto release your remains to us, it is important that your plans for body donation be understood andaccepted by this person. Often, it is helpful to provide your Next of Kin with a copy of this brochure.

May I change my mind about the donation even after I have received my Uniform DonorCard? Yes, at any time, simply by destroying your Donor Card. In order to keep our records current, werequest that you also notify us in writing of your decision to retract your donation. You should alsoinform your Next of Kin.

Page -28-

Will Georgetown pay me or my family for my body? No. Georgetown does not "purchase" bodies for medical education. Purchasing bodies is prohibited.What will happen at the time of my death? Should your death occur within 50 miles of the Washington Metropolitan Area, your Next of Kinshould immediately notify us by calling Georgetown University, Anatomical Donor Program. Atthat time, arrangements will be made for transporting the remains. Georgetown University willassume the cost of such transportation from within the greater Washington metropolitan area to ourMedical School, although assistance to help defray these transportation expenses is alwaysappreciated. The Medical Center reserves the right to decline any anatomical gift. For this reason,alternative arrangements should be made in the event that the gift cannot be accepted. Please see ourlist of Exclusionary Criteria to determine if you are ineligible for our program. GeorgetownUniversity School of Medicine Anatomical Donor Program.What if the members of my family or I would like funeral services to be conducted? If the body lies in state for an immediate viewing (within 12 hours of death), your family shouldengage a funeral home with cold storage facilities for the remains, but there should be NOEMBALMING. Standard embalming materials render the body unusable for anatomical study. What is the age limit for donating my body? There is absolutely no age limit to donate your body to Georgetown. We accept adults of any age.Please see our list of exclusionary criteria for reasons we are not able to accept a body. Suppose I am a Catholic. Does Church Law forbid cremation? The Church considers the donation of one's body to science to be a formal expression of love andconcern for one's fellow human beings and, therefore, has no objection whatsoever to the cremationthat routinely follows such a donation. What happens following anatomical study? When studies have been completed, the remains are cremated and interred at Mt. Olivet Cemetery inWashington, DC in a plot specifically set aside for those who have donated their bodies toGeorgetown University. Alternatively, we will, upon prior written request, return cremains to thefamily. Please see the attached form entitled Return of Cremains. Donors are remembered each year in memorial services conducted in February of each year. Theseservices are usually held at Georgetown University. Families and friends will be notified about thisservice and are encouraged to attend. Some of the medical students whose training has benefitedfrom the donation frequently attend the memorial services. Suppose I desire to donate my eyes to an eye bank? Simply contact the Lions' Eye Bank in your area and obtain their Eye Donor Card. This additionaldonation will have no effect on the donation of your remains to Georgetown University. GeorgetownUniversity School of Medicine Anatomical Donor Program May I donate PARTS of my body to Georgetown? Yes, organ donations may be arranged by contacting the Director, Division of Transplantation,Georgetown University Hospital at (202) 223-8229. However, if an organ donation is completed, weCANNOT accept the remains for medical education.

Page -29-

What if my death occurs some distance from Washington, DC? If death occurs more than 50 miles outside the greater Washington Metropolitan Area, your familymay contact a nearby medical school and arrange to send the remains there. We would thenrelinquish our claim to the donation. Alternatively, your family may opt to pay the cost oftransportation of the remains to Georgetown University if they so choose. How will my body be received once it arrives at Georgetown? Very special care will be given to your very special gift. You can be assured that your remains willalways be treated respectfully, carefully, and sensitively. The doctors, students and healthcareprofessionals here are mindful of your serious and generous intention to enhance their opportunity tostudy human anatomy. They are aware of their debt to you for offering them such a priceless sourceof learning. Although their patients will never directly know of your gift, many of them will benefitby receiving better health care because of the more thorough and extensive training their physicianshave received. The beneficial results of your donation will be most sincerely appreciated and willeven reach beyond the generation of patients that will be served by the physicians you "helped" totrain. How may I help further medical education now? Every year, a number of concerned people express interest in furthering medical education andresearch via financial contributions to Georgetown during their lifetime. These contributions greatlyfacilitate the important research and education at Georgetown University. Contributions of anyamount help us meet the ever-increasing costs of medical research and education. All contributionsare fully tax-deductible. Georgetown University School of Medicine Anatomical Donor Program.

Page -30-

EXCLUSIONARY CRITERIA (Revised from “Donating Your Body to Science”) Not all bodies of the deceased are eligible for donation. Georgetown University cannot accept bodies if anyof the following conditions exist at the time of death: 1. There has been an autopsy or embalming. Rationale: An autopsy interferes with normal anatomical relationship. Routine embalming as performed byfuneral homes renders the body unsuitable for dissection. 2. There has been recent major surgery or excessive life-saving attempts. Rationale: The anatomical relations are altered. 3. There has been extensive surgery resulting in the removal of limbs or major organs. Rationale: The anatomical relations are altered. 4. The body was severely damaged in an accident. Rationale: The anatomical relations are altered. 5. There is a diagnosis of widespread cancer.* Rationale: The anatomical relations are altered. *Please note: Please discuss cancer cases with our Anatomical Curator because in many instances, we can stillaccept donations. 6. The donor was the carrier of an infectious disease. Rationale: This is a health hazard to staff, faculty, and students. 7. The donor is in fetal position or has contracted limbs. Rationale: The body must lay flat on a table in order to be placed in our storage area. 8. The donor is obese (e.g., 200 pounds at a height of 5 feet). Rationale: The body is too large for storage in our storage area containers. 9. Donor died more than three days before donation. Rationale: The body must be embalmed as soon as possible after death so that there will be properpreservation. 10. Donor is outside of a 50-mile radius from Georgetown. Rationale: This greatly increases the cost incurred by the Medical School. The family may opt to donate thebody to a Donor Program within closer proximity or alternatively, the family can pay for the transportationcosts to have the body sent to Georgetown. 11. There is no space available in our mortuary. Rationale: Storage space in the morgue may be limited at times. Georgetown University School of MedicineAnatomical Donor Program

Page -31-

Donor Information and Preferences Please complete this form and return it to Georgetown for filing.

Our mailing address: Georgetown University School of Medicine

Anatomical Donor Program 3900 Reservoir Road NW

Med-Dent Building NW109 Washington, DC 20007

Please provide copies of this form to your family. We will keep the information on this documentconfidential and will use it to complete a death certificate, which is required by law, when you become anAnatomical Donor. Your Next of Kin may need certified copies of the death certificate for certain businesstransactions, such as those involving bank accounts, insurance, and Social Security or Veteran’s benefits.Georgetown will provide two (2) copies at no charge. Extra copies can be obtained from the Vital Recordsoffice in the jurisdiction where the death occurs.

PLEASE PRINT Full Name: _____________________________________________________________ Current Address: ________________________________________________________ City/State/Zip: _________________________________ County: __________________ Is this address within 50 miles of Washington, DC? _____________________________ Date of Birth: _______________________ Place of Birth: ________________________ Sex: ______* Race: _____ Of Hispanic Origin? __________ SS#: _____________________ *If you are a female, have you had a hysterectomy? ____________ Citizen of: _______________ Education: _________________ (highest grade completed) Usual Occupation (during most of life, NOT “Retired”): _____________________________________ Kind of business or industry: ________________________________________________ Veteran? _____ Which branch of service? ____________ War or dates: ______________ Marital Status (never married, married, divorced, widowed): _____________________________ Spouse’s (full maiden) Name: ________________________________________________ Father’s Name: __________________________________________________________ Mother’s Full Maiden Name: _______________________________________________ Next of Kin: _________________________________ Relationship: ________________ Alternate Next of Kin: _________________________ Relationship: ________________ (In the event that your designated Next of Kin is not able to fulfill his/her duties) Complete Address: _______________________________________________________ _______________________________________________________ _______________________________________________________ Phone(s): _______________________________________________________________

Page -32-

It is my wish that my remains be: _____ interred at Mt. Olivet Cemetery _____ returned to my Next of Kin I permit _____/I do NOT permit _____ Georgetown University to make my body available to anotherMedical School should Georgetown University not have need of my body and another Medical School is inneed of such a donation. Witness #1 Name ________________________________________________________ Witness #1 Signature and date ______________________________________________ Witness #2 Name ________________________________________________________

Witness #2 Signature and date ___________________________________________ Donor Signature ______________________________________________

Georgetown University School of Medicine Anatomical Donor Program

Return of Cremains Please return your completed form to: Georgetown University School of Medicine Anatomical Donor Program 3900 Reservoir Road NW Medical Dental Building NW109 Washington, DC 20057 I ____________________________ am the Next of Kin designated by____________________________, who is an anatomical donor. Today’s date is _________________. Iunderstand that the anatomical studies will be done over an eighteen to twenty-four month period afterreceipt of the body. Upon completion of the studies, the body will be cremated. The ashes will either bereturned to me, the Next of Kin, or interred at Mt. Olivet Cemetery in Washington, DC, unless the donorhas indicated her/his preference, which is binding I have checked my preference below. ___ Return Cremains ___Do Not Return Cremains

Once the body arrives at Georgetown University, I understand that control of the body is relinquished until the studies have been completed. On rare occasions, another medical school could run into a shortage of cadaver donations. I understand that unless the donor has indicated her/his preference, which is binding, Georgetown will not share the use of a cadaver with another Medical School without the permission of the Next of Kin. I understand that I may indicate my preference as to whether the donation may be made available to another Medical School, unless the Donor has made her/his wishes known. ___ I wish the donation to be made for the sole use of Georgetown University School of Medicine and Medical Center. ___ Should another medical school require a cadaver, as Next of Kin, I grant my permission for this donor to be shared. Signature of Next of Kin _________________________________________________

Page -33-

What about Cremation?

What is cremation and why would one favor it over earth burial?Cremation is a process by which intense heat reduces the body to ashes in a matter of

hours. Cremated remains, called "ashes" or "CREMAINS," are whitish in color. Cremation costsless than earth burial (ashes don't require expensive caskets), and it conserves the use of land(ashes don't utilize much space).

Is cremation becoming increasingly popular? Yes. Nationwide, about 25 percent of the population choose cremation, according to the

Cremation Association of North America; that percentage is expected to reach 50 by 2025.

What is "Direct Cremation"?It is an itemized "package" which a funeral home must offer (provided cremation

is not prohibited by its religious dictates). The FTC assumes that Direct Cremation includes thebasic services fee (for basic mortuary staff services and overhead); removal of remains from thelocal place of death; and transportation to the crematory. The price of the actual cremation (i.e., theCREMATORY FEE) may be included or listed separately; if its cost is not stated, find out what it is.The price of minimum containers for holding the body during cremation and for the return of ashesmay be included or listed separately. In our area a direct cremation costs on the average of $1500,according to our price survey of 2005.

Direct Cremation is without formal viewing, visitation, or ceremony with the body present. Amemorial service, without the body present, frequently follows a Direct Cremation. It may be held atany time or place without the need for a mortician. For tips on planning a memorial service, consultEarnest Morgan's book "Dealing creatively with death: a manual of death education & simpleburial," Zinn Communications, 1994, which can be ordered from the national FCA office (1-800-765-0107).

Into what is the body placed for cremation, and what is the cost?While lower-cost cremation caskets have become popular in the last 5 to 8 years, a casket

is never required for cremation. The body is usually placed in a so-called "alternative container" (an"alternative" to a casket) defined by the FTC as a "wood box or other non-metal receptacle orenclosure, without ornamention or a fixed interior lining, which is designed for the encasement ofhuman remains. [It is] made of fiberboard, pressed-wood, or composition materials (with or without an outside covering) or like materials." The least expensive alternativecontainer, made of cardboard, is referred to as a minimum container and costs anywhere from $25to $65; it should have a rigid bottom for easy maneuvering into the crematory chamber. Moreexpensive containers are sturdier and cost several hundred dollars. All disintegrate, as does a casket, during the cremation process. Sometimes for cremation the body is placed in apouch (perhaps $35) which is plastic and available in varying thicknesses. Like a container, itretains body fluids prior to cremation. However, a pouch does not roll easily into the crematorychamber: it may melt and burn crematory employees--not to mention the loss of dignity to thedeceased. Hence, some crematories do not permit its use.

Page -34-

What are "cremains"? Cremains are cremated remains, or ashes. They are whitish in color and weigh between 3 and 9pounds depending upon the size of the body.

Is it necessary to purchase an urn to hold ashes (cremains)? No. After cremation, the crematory will return cremains in a modest metal, tin, plastic, or cardbardcontainer. Thus purchase of an urn or more elaborate container--which may cost anywhere from$65 to several thousand dollars--is optional. An alternative to an expensive urn from a mortuarymight be a tasteful piece of pottery (which, for an adult of average size, should be large enough tohold a five-pound bag of sugar with a little room left over).

How are ashes (cremains) memorialized? Ashes are typically scattered over a body of water or piece of land, stored in an urn, buried orscattered in a cemetery, or placed in a cemetery's columbarium, which is a building with hundredsof recesses, or niches, for holding containers of cremains. (The Board of Morticians in MD hasissued a "disposition of cremated remains notification" which states that one may place ashes in acemetery, retain them, or scatter them over one's own property, the property of another ifpermission is granted, or over a body of water at least 3 miles from land.)

What sorts of costs are involved with cremation?If a mortician transports the body, obtains permits, and files the death certificate--these servicesconstitute a "Direct Cremation"--the cost is on the average of $1500 in our area (as ascertained inour 2005 price survey). The CREMATORY FEE, for the cremation process itself, is in theneighborhood of $200 in our locale. (Always inquire about this fee; sometimes it is included in theprice of Direct Cremation, sometimes not.) The price of an alternative container to hold the bodyduring cremation costs anywhere from $25 to several hundred dollars. An urn to hold ashes maycost $65 to several thousand dollars (consider instead a piece of tasteful pottery as mentionedabove). If cremains will be placed in a cemetery, count roughly on somewhere between $700 and$1400 for in-ground burial and perhaps around $3,000 for inurnment in a cemetery's columbarium. NOTE: For Direct Cremation, the BASIC SERVICES FEE--a special charge for basic mortuary staffservices and overhead--is already included. However if embalming or formal viewing and ceremonyare desired prior to cremation--this would no longer be a "direct" cremation--the basic services feemust be paid extra. In our area this fee runs on the average of $1500 (as ascertained in our 2005price survey).

Is embalming necessary? No. Embalming is rarely mandated by law but is usually required by mortuaries when a

viewing will take place--typically not the case prior to cremation. However some families may wishembalming and a viewing prior to cremation; if so, ask about renting, not purchasing, a casket,which obviously will be needed for the viewing only.

Page -35-

Are there special preparations of the body prior to cremation? Yes. A pacemaker should be removed because it can explode. Valuables, such as rings or otherjewelry, should also be removed.

Are cremation societies the same as memorial societies?No. So-called cremation societies are actually commercial, for- profit enterprises. Indeed our parentorganization, the Funeral Consumers Alliance, changed its name from Memorial Society because ofmisuse of the word "society" by commercial entities.

Is it necessary to use a mortician? No, in 42 states it is not. To learn about handling arrangements without using a mortuary,

consult Lisa Carlson's book "Caring for the dead: your final act of love" (Upper Access, Inc., 1998), which explains necessary permits, tells when and where to file them, and offers other

practical information for each state. (This book can be found in your public library or ordered fromthe national FCA office at 1-800-765-0107.) Read especially chapter 8 "Managing Death:Necessary Information," pp. 48-59; study the chapter dealing with the laws of your state; and examine the section "Death Certificate Instructions," pp. 615-623. Also contact "Crossings:caring for our own at death" at 301-593-5451 or visit their website at www.crossings.net.

Page -36-

Steps to Take When Death OccursThis outline is intended as a guide for pre-death planning and a reminder of decisions to be madeand actions to be taken when a person dies.

I. IMMEDIATE NOTIFICATION of professional personnel and next of kin under thefollowing circumstances:

A. Death in the Home (unexpected or following illness) - Call: 1. Attending physician, if known 2. Paramedics-911 3. Police will also respond to a 911 call if indicated. NOTE: Any one of the above three might call: a. Coroner, if indicated. b. Human Resources person if needed. 4. Next of kin 5. Clergyman of choice, if desired, now or later 6. Mortuary of choice (this could be the first call)

B. Death in a Hospital or in a Nursing Home - Call: 1. Attending physician (staff will call) 2. Next of kin 3. Mortuary of choice 4. Clergyman of choice, now or later.

C. Death under Hospice Care - Call: 1. Hospice a. Hospice will contact the doctor's office. b. Hospice nurse who visits at the time of death can call the funeral home.

D. Death in an Accident: Police or paramedics will see that the body is sent to a hospital or coroner. NOTE: In all cases ofdeath, the person must be declared dead, cause of death determined, and a physician's or coroner'ssignature obtained to legalize the death certificate, which is then recorded and filed with theappropriate state agency.

II. DETERMINATION OF DESTINATION AND CARRIER of the body, after release by physician or coroner:

A. Family may take the body, after release, if they so wish.

B. Removal to a hospital if:

1. Autopsy is requested or required, or 2. Organ donations are possible.

C. Removal to mortuary of choice.

Page -37-

D. Removal to crematorium for immediate cremation if that is the choice of the deceasedand/or the family.

E. Removal to medical school of prior choosing by deceased. This decision must be concurredwith by the senior surviving next of kin.

III. DETERMINATION OF FUNERAL OR MEMORIAL ARRANGEMENTS. Many details need to be arranged: see lists below and Ernest Morgan's book, Dealing Creatively With Death - A Manual of Death Education and Simple Burial, 12th Edition, Chapters 5 and 7. This very helpful book is included in the packet sent to allnew members of the Memorial Society of Northern Virginia (MSNV), and is available for purchaseat a discount by current members.

IV. FACTS NEEDED FOR DEATH CERTIFICATE (for positive identification and record): 1. First, middle and last names of deceased, address and phone number 2. Date and place of birth 3. Color or race and country of citizenship 4. Marital status and name and occupation of spouse, if married 5. Next of kin (if other than spouse) and relationship 6. Name and birthplace of father of deceased 7. Maiden name and birthplace of mother of deceased 8. Last occupation of deceased; employing firm: how long? 9. Social Security number 10. If veteran: rank, branch and dates of service, serial number

V. OTHER DETAILS SURVIVORS SHOULD KNOW: 1. Multiple copies of death certificate will be needed for banks, S&L's, insurance, Social Security, Lodges, Veterans Administration, etc.

2. Location of important papers of the deceased (insurance policies, will, bank account records, military records, etc.) A safe deposit box is not the best place for papers needed at the time of death.

3. The death arrangement wishes of the deceased (Burial? Cremation? Funeral Service? Memorial Service? Specific Mortuary?)

4. Did the deceased believe in organ donation?

5. Charges for various mortuary services

6. If burial is planned, has grave site been chosen/paid for? Costs?

7. How membership in MSNV can help:

Page -38-

One of the most significant ways in which MSNV can help is in the provision of declaration formsthat contain information required as stated above, as well as other important data. Members ofMSNV also receive comparative cost information about funeral establishments in the NorthernVirginia area. The Manual cited earlier contains a detailed check-list of arrangements to bedetermined at the time of a death, such as:

• Arrange for members of family or friends to take turns answering door or phone, keeping carefulrecord of calls.

• Coordinate the supplying of food for the next few days.

• Arrange appropriate child care

• Decide on time and place of funeral or memorial service(s).

• Make list of immediate family, close friends and employer or business colleagues. Notify each byphone.

• If flowers are to be omitted, decide on appropriate memorial to which gifts may be made (such as achurch, library, school or charity).

• Compose obituary. Include age, place of birth, cause of death, occupation, college degrees(s),memberships held, military service, outstanding work, list of survivors in immediate family,alternative to flowers. Give time and place of service. Deliver in person or by phone to newspapers.(Note: many newspapers charge "per line" for these notices.)

Page -39-

Page -40-

Page -41-

Page -42-

Page -43-

Page -44-

Selected Scripture ReadingsOld Testament

Job 19:23-27 I know that my redeemer lives

Isa. 25:6-9 God will swallow up death forever

Isa. 26:1-4, 19 God will keep them in perfect peace

Isa. 40:1-11, 28-31 Comfort my people

Isa. 40:28-31 Those who wait for the Lord shall renew their strength

Isa. 43:1-3a, 18-19, 25 When you pass through the waters

Isa. 44:6-8 I am the first and the last

Isa. 55:1-3, 6-13 Ho, everyone who thirsts

Isa. 61:1-4, 10-11 The Spirit of the Lord is upon me

Isa. 65:17-25 I create new heavens and a new earth

Lam. 3:19-26, 31-36 My affliction and roaming

Dan. 12:1-3 Many of those who sleep in the dust shall awake

Joel 2:12-13, 23-24, 26-29 Turn to me with all your heart

Wisdom of Solomon

3:1-7, 9; 5:15-16 The souls of the righteous are in the hand of God

At the loss of a child:

Zech. 8:1-8 Children playing in the streets of the city

Isa. 65:17-25 I create new heavens and a new earth

Eccl. 3:1-15 For everything there is a season

Lam. 3:1-9, 19-26 The Lord's steadfast love

Page -45-

Psalms Ps. 16:5-11 The Lord is my chosen portion

Ps. 23 The Lord is my shepherd

Ps. 27:1, 4-9a, 13-14 The Lord is my light and my salvation

Ps. 39:4-5, 12 Lord, let me know my end

Ps. 42:1-6a As a hart longs for flowing streams

Ps. 43 Give judgment for me, O God

Ps. 46:1-5, 10-11 A very present help in trouble

Ps. 90:1-10, 12 Teach us to number our days

Ps. 91 The one who dwells in the shelter of the Most High

Ps. 103 Bless, the Lord, O my soul

Ps. 106:1-5 O give thanks to the Lord

Ps. 116:1-9, 15 My delight is in the Lord

Ps. 118 Open the gates of righteousness

Ps. 121 I lift up my eyes to the hills

Ps. 130 Out of the depths I cry to the Lord

Ps. 139:1-12 Whither shall I go from thy Spirit?

Ps. 145 I will exalt you, O God my King

Ps. 146 Hallelujah! praise the Lord, O my soul

Epistles

Rom. 5:1-11 Hope does not disappoint

Rom. 6:3-9 Baptized into Christ's death, raised to live with him

Rom. 8:14-23, 31-39 Nothing can separate us

Rom. 14:7-9, 10b-12 Whether we live or die, we are the Lord's

Page -46-

1 Cor. 15:3-8, 12-20a Christ raised from the dead

1 Cor. 15:20-24 In Christ shall all be made alive

1 Cor. 15:20-26, 35-38, 42-44, 50, 53-58 Death is swallowed in victory

1 Cor. 15:35-44 The natural body and the spiritual body

1 Cor. 15:50-57 We shall all be changed

2 Cor. 4:16--5:1 Visible things are transitory, invisible things permanent

2 Cor. 5:1-10 From God we have a house not made with hands

Eph. 1:11--2:1, 4-10 Saved by grace through faith

Phil. 3:7-11 Knowing him and the power of his resurrection

Phil. 3:20-21 Our citizenship is in heaven

Col. 3:1-17 Set your mind on the things above

1 Thess. 4:13-18 The comfort of Christ's coming

2 Tim. 2:8-13 If we died with him, we shall also live with him

Heb. 2:14-18 Christ was tempted in every way

Heb. 11:1-3, 13-16; 12:1-2 Faith, the pilgrimage, the cloud of witnesses

1 Peter 1:3-12 Without seeing Christ you love him

1 Peter 3:18-22; 4:6 Christ's ministry to the spirits in prison

1 John 3:1-3, We are children of God

Rev. 7:2-3, 9-17 These are they who have come out of the great tribulation

Rev. 14:1-3, 6-7, 12-13 Rest for the saints

Rev. 21:1-4, 22-25; 22:3-5 A new heaven and a new earth

Rev. 22:1-5 The Lord God will be their light

Rom 2:12-16 The law written on the heart

Rom. 14:7-9, 10c-12 None of us live to ourselves

Page -47-

Gospels Matt 5:1-12a The Beatitudes

Matt. 11:25-30 Hidden from the wise, revealed to babes

Matt. 25:1-13 Wise and foolish virgins

Matt. 25:31-46 The Last Judgment

Luke 7:11-17 Jesus raises the son of the widow of Nain

Luke 18:15-17 We enter the kingdom only as children

Luke 23:33, 39-43 Today you will be with me in Paradise

John 3:16-21 God so loved the world

John 5:24-29 Whoever hears and believes has eternal life

John 6:37-40 Whoever comes to me I will by no means cast out

John 6:47-58 Whoever believes in me has eternal life

John 11:17-27 I am the resurrection and the life

John 11:38-44 Lazarus raised from the dead

John 14:1-6, 25-27 Let not your hearts be troubled

At the loss of a child:

Matt. 18:1-5, 10 The greatest in the kingdom of heaven

Mark 10:13-16 Let the children come to me

For those whose faith is unknown:

Matt. 25:31-46 As you did it to one of the least of these

Selection of appropriate hymns will be made in coordination with the participating clergy. This listis meant to be representative and should not be considered all inclusive.

Page -48-

Hymns

Advent

Christ, Whose Glory Fills the Skies

Come, Thou Almighty King

Come, Thou Long-expected Jesus

Come, You Thankful People, Come

O Come, O Come, Emmanuel

Christmas

All My Heart This Night Rejoices

All My Heart Today Rejoices

Good Christian Men, Rejoice

Hark! the Herald Angels Sing

Once in Royal David's City

Epiphany

Christ, Whose Glory Fills the Skies

O Morning Star, How Fair and Bright

Once in Royal David's City

Lent

Hosanna, Loud Hosanna

O Love, How Deep, How Broad

O Love That Wilt Not Let Me Go

Page -49-

Easter

Jesus Christ Is Risen Today

O Sons and Daughters, Let Us Sing!

The Strife Is O'er, the Battle Done

Ascension

Crown Him with Many Crowns

O for a Thousand Tongues to Sing

The Head That Once was Crowned with Thorns

Pentecost

Christ Is Made the Sure Foundation

Holy, Holy, Holy!

How Firm a Foundation

General

Abide with Me

A Mighty Fortress Is Our God

Face to Face with Christ My Saviour

For All the Saints

Give to the Winds Your Fears

God of Our Life

Holy God, We Praise Your Name

I Greet Thee, Who My Sure Redeemer Art

It Is Well with My Soul

Love Divine

Near to the Heart of God

Page -50-

O Love That Wilt Not Let Me Go

Praise, My Soul, the King of Heaven

Praise We Our Maker While We've Breath

Thine Is the Glory

We Come Unto Our Fathers' God

We Greet You, Sure Redeemer from All Strife

Page -51-

Obituaries and Death Notices

There are two types of notices: (1) a news item (obituary) which includes a biographical sketch andpossibly a picture of the deceased. This may or may not be used by the paper depending on the spaceavailable. It does not include information on funeral or burial services nor on flowers orcontributions, but, depending on the newspaper, it may be free. (2) The standard classified deathnotice box is a paid advertisement providing information on funeral arrangements, memorialcontributions and survivors. This follows a standard format which is paid for by the line. Somenewspapers request that specific information be provided but it is possible that some of theinformation may not be available to you or is of a nature that you may not want to include someitems in the death notice.

The following list is provided to assist you in assembling information frequently required bynewspapers. This list is fairly inclusive and is intended to be a guide rather than a requirement. It issuggested that you examine the format used by the newspaper(s) so that you can collect any otherinformation that is not on this list that you may wish to include in the notice.

• Age • Cause of death • Date and place of death • Place of birth • Place of residence • Length of time the person lived in the Washington area • Work history • Military experience • Colleges and local high schools attended • Memberships in local organizations • Volunteer work • Honors • Religious or other affiliations • Names of all spouses, including marriages that ended in divorce or death. If a spouse is deceased, the year of death. • Names, relationships and current towns of residence for surviving spouse, children, parents and siblings • Number of surviving grandchildren and great-grandchildren • Name of the mortuary used (this is for newspaper information and not for publication.)

Please be aware that the obituary notice does not include information about funeral or memorialservices, visiting, interment or expressions of sympathy. These items should be addressed in theclassified death notice.

Listed on the next page are three different newspapers that are frequently used for death notices andtheir phone numbers have been included.

Page -52-

Washington Post Classified Death Notice: Advertising Dept. 202-334-4122. Fax no. 202-334-1089 News Obituaries: 202-334-7389. Fax no. 202-334-6553

Washington Times Classified Death Notice: Advertising Dept. 202-636-4722. Fax no. 202-636-3111 News Obituaries: 202-636-3181. Fax no. 202-832-0659

Northern Virginia Journal Newspapers Classified Death Notice: Advertising Dept. 703-846-8400. Fax no. 703-846-8366 News Obituaries: 703-846-8320

Page -53-

Post Funeral Tasks Included in this section is the identification of some issues that may require the Survivor totake action. A Post-Funeral To-Do Checklist has been provided as a quick reminder to make surethat the main items are addressed and not overlooked. A short commentary for some of the items hasbeen included so that you can quickly put the necessary data together for presentation to theappropriate agency for their review and updating of their records. As noted in some of these sectionsyou should make an effort to avoid any delays in filing the data with them as such delays may causeyou to forfeit some of the benefits that are due you. Your particular situation may include items thatare not addressed here, as the material presented here is meant to cover topics that, in general, applyto most people, e.g., Social Security, and it is not expected to be a universal all-encompassing list.Please note that certain of this information is dated material.

FILING FOR BENEFITS

Your funeral director can help you in filing for benefits. The funeral director will provide thenecessary copies of the death certificate and can assist when filing claims for insurance or SocialSecurity, Veterans, and/or professional or fraternal order benefits. You can ask the funeral director any questions that may arise during this process.

Following are some important things to remember when filing claims on your own or when workingwith a funeral director:

• The sooner you file the sooner you will start receiving your benefits.

• Make certain you have filed for all eligible benefits. Check with all federal and state social serviceagencies, employers, insurance companies, and any other agencies with which the deceased wasaffiliated.

• If you have doubts or questions about any benefits, contact the appropriate agency oradministration. You also can ask your funeral director to obtain the information on your behalf.

Social Security Benefits To obtain your Social Security benefits, you will need to provide the following original or certifieddocuments and information to your local Social Security office:

• Proof of your age. This can be documented with a copy of your birth certificate.

• The deceased's W-2 tax forms or the previous year's federal tax returns.

• Proof of the deceased's support, if applying as a dependent parent, child or grandchild.

• A Social Security card belonging to the deceased or another document proving the deceased'sSocial Security number.

• Your Social Security card if you are the beneficiary,

Page -54-

• A certified copy of your marriage license and copies of divorce papers if you are not the deceased'sfirst spouse.

• A Social Security filing form, which can be obtained from your funeral director or the nearestSocial Security office.

• Birth certificates or other proof of age of all dependents.

• A copy of the death certificate.

• All bank account and financial information in the deceased's name.

To file for these benefits yourself, call your local Social Security Administration office. It will belisted in your local telephone directory under "Social Security Administration" or "United StatesGovernment, Health and Human Services." Applications can be taken over the telephone in mostareas. You also can contact the Social Security Administration online at www.ssa.gov. Among the site's detailed, up-to-date information, the booklets SurvivorsBenefits (Publication No. 05-10084) and Social Security: Understanding the Benefits (PublicationNo. 05-10024) contain information and instructions about filing for benefits and can be downloadedby clicking on the title.

Please be patient. Because of the large volume of claims being processed at any given time, it maytake up to two months for you to start receiving benefits.*

*Note: Social Security benefits will only begin after you have filed for them. If you do not file forbenefits as quickly as possible, you may forfeit your benefits for the months that have elapsed sincethe death.

Veterans' Benefits The surviving spouse and dependents of a deceased veteran who had received his or her dischargepapers are entitled to certain benefits. There are three major benefits available to families ofveterans:

• Pensions or compensations are available for service-connected and non-service-connected deaths.A non-service-connected death pension is available to the widow, widower or dependent children. Ifthe death was service-related, dependency and indemnity compensation may be available. Eligibilityfor these benefits is determined by the income and marital status of the surviving spouse.

• A deceased veteran's family may be eligible for a portion of the burial expenses.

• A veteran's family may be eligible for a headstone or a sum made payable toward a headstone ofchoice.

Other benefits are available for survivors under additional circumstances. For a copy of the "FederalBenefits for Veterans and Dependents" booklet, write to: Office of Public Affairs, 810 Vermont

Page -55-

Avenue, NW, Washington, DC 20420. Information regarding veteran benefits also is available onthe Department of Veterans Affairs web site, www.va.gov, and from your local or regional Veteran'sAdministration office and the Department of Veterans Affairs in Washington, D.C.

Retirement or Pension Funds Some businesses transfer pension or retirement accounts to the surviving spouse. Check with thedeceased's place of employment or former employer to see if such a policy exists,

Union Benefits Certain union members' spouses or dependents are entitled to a pension. Check with your localunion office for details on pensions that may apply to you.

Professional or Fraternal Organizations Professional and fraternal organizations have "death benefit" sums or other benefits for a deceasedmember of the organization or lodge. You should call your local organization to inquire. Regardlessof benefits, however, such organizations should be notified of the death. It is customary for news ofthe death to be printed in their publications or announced at meetings.

Life Insurance It is not uncommon for life insurance policies to date back many years, especially in the case ofolder persons. To file life insurance claims, you should first locate all policies issued to thedeceased. If you have a primary insurance agent, he or she may be willing to file the claim for you.

Most life insurance policies have no filing deadline. The sooner you file the claim, however, thesooner you will begin receiving benefits. It is wise to have a payment schedule arranged so you canbudget expenses above funeral and other initial expenses in monthly sums. Your insurance agent ora bank officer can help you in doing this.

If you and the deceased owned mortgaged real estate together, check with your primary insuranceagent or the lending institution holding the deed to the property to determine if there was mortgageinsurance.

This also is a good time to update your own life insurance coverage, modifying where necessary andchanging the beneficiary on your policy or policies, if needed.

Wills and Estates Simply stated, a will is a written record of one's preferences for the distribution of personal propertyafter death.

In most states, property that is held in the name of a husband or wife does not need to be filedthrough probate court. Often, the filing of a document, such as an affidavit or death certificate, willclear the title and show the surviving spouse as the owner of record.

If the decedent had a will, it should be probated as soon as possible. Many states have limitationsthat require a will to be probated within a certain amount of time. Some states require proof of lostwills, assuming that a legitimate copy can be produced.

In the absence of a will, state laws govern the inheritance of the property. These laws provide for the

Page -56-

distribution of property in a fixed manner, according to the state's statutes. If you have specificquestions about the laws in your state, you should seek the advice of an attorney.

The federal government levies a tax on estates that are inherited because of a death. Also, manystates impose an additional inheritance tax. Both of these taxes are subject to numerous exemptions.For more information on taxes, check the "Estate, Inheritance and Other Taxes" section on Page 5.

Finally, it is important that you get good advice about what should be included in the estate, whattaxes will have to be paid, if any, and how to go about administering the estate. In most cases, it willbe necessary to consult an attorney. If the deceased had an attorney, check with him or her to see ifthe deceased left a will, as many attorneys retain an original copy of the wills they prepare forclients. This also would be a good time to think about drawing up your own will or revising the oneyou have. The death of a spouse generally creates a change in circumstances that may necessitaterevisions in your estate plan.

ADDITIONAL PAPERWORK

After filing for benefits, you are now ready to take the next step—taking care of all the additionalpaperwork that must be done over the next few months. The first step is examining any accounts,assets and bills that are in the deceased's name and changing them to the name of the person whowill now be responsible. In addition to meeting the legal requirements, correcting this informationand placing the responsibility in your hands will help you to further your sense of independence.

While there are many documents to be changed, the following list includes some of the mostcommon. As you read through the list, note any categories that may apply to you so that you willremember to take care of them. The Post-Funeral To-Do Checklist at the back of this booklet is alsoprovided for this purpose. Banking All checking and savings accounts, stocks, bonds, and safe deposit boxes in the name of thedeceased may be frozen upon notification of death. Even if the accounts were in two names, theassets will remain frozen until a valid will or determination of inheritance is produced. Once a chiefinheritor has been named, the appropriate accounts must be changed to the correct name. If you arethe surviving spouse or child, all the accounts must be changed to your name before becoming valid.

Charge/Credit Cards You may want to change the name of your charge and credit card accounts, especially if you and thedeceased had joint accounts. In most cases, the instructions for changing names will be on the billingstatement. Contact information is usually printed on the back of the card, as well.

Mortgages Any property deeds held by a bank or savings and loan institution must be transferred to the name ofthe inheritor. Call your loan officer to learn how to make the changes.

Estate, Inheritance and Other Taxes Estates generally are subject to taxation from two sources: federal estate tax and state inheritancetax. If the total value of the estate exceeds limits set by the government, there is the potential offederal estate taxes. This tax is subject to several exceptions, deductions

Page -57-

and exemptions, which can be quite complicated. A surviving spouse is entitled to a federal estatetax marital deduction on estate assets received. Use of this deduction will minimize federal estatetaxes. Check with the Internal Revenue Service or a tax attorney for information on eligibility.

Most states levy an inheritance tax, which is somewhat different from the estate tax, but also hasnumerous exceptions and deductions. You can receive more information from your state's revenuedepartment.

Federal estate taxes must be filed within nine months to avoid penalties. This makes it important tobegin determining the amount due, if any, so you can file within the deadline.

Filing federal estate tax returns and other matters involving estate and inheritance taxes generallycan be handled by an attorney who is familiar with estate planning and probate work.

Mutual Funds and/or Stocks and Bonds Any such holdings in the deceased's name must be changed to the inheritor's name. Check with yourbanker or broker if you own such assets.

Trusts and Trust Funds Any trust funds would have been arranged through the deceased's bank officer and attorney. Checkwith them to see if trusts exist.

Automobile Title and Licensing The title and license registration of the automobiles owned by the deceased must be changed to thename of the person who inherits the vehicles. Make an inquiry in writing to the licensing and titledivision in your state. Each situation is unique, and each state has different laws governing thisprocedure. Whenever you make inquiries in writing, be sure to keep a copy for your records.

If the car title is still held by a bank, responsibility for paying the remaining portion of payment alsofalls to the person inheriting the vehicle.

Utilities, Telephone and Other Household Accounts A call or written request to your utility and telephone companies is usually sufficient to have thename on the accounts changed. In some cases, you will need to sign a new signature card at a localoffice. Many widows choose to have their telephone directory listing under the deceased's name.This can be done if requested after changing the billing name. Initials may also be used in a listing inplace of a first name if it makes you more comfortable.

Post-Funeral To-Do Checklist This list is provided to help you keep track of the many tasks that you may need to completefollowing your loss.

Filing for Benefits

• Social Security Administration

• Department of Veterans Affairs

Page -58-

• Retirement or Pension Funds

• Union Benefits

• Professional or Fraternal Organizations

• Life Insurance

• Wills and Estates

Additional Paperwork (notification of death and name changes)

• Banking:

• Checking Account

• Savings Account

• Safe Deposit Boxes

• Charge/credit cards

• Mortgages (savings and loan/titles and deeds to property)

• Estate, Inheritance and Other Taxes (federal and state taxes: estate and inheritance)

• Mutual Funds and/or Stocks and Bonds

• Trusts and Trust Funds

• Automobile Title and Licensing

• Utilities, Telephone and Other Household Accounts

• Insurance (change of beneficiary/update policies)

Health

Auto

Homeowners

• Personal property

Page -59-

Page -60-

Page -61-

Page -62-

Page -63-

Page -64-

Page -65-

Page -66-

Page -67-

Funerals: A Consumer Guide Material Gathered by the Federal Trade Commission

When a loved one dies, grieving family members and friends often are confronted with dozens ofdecisions about the funeral - all of which must be made quickly and often under great emotionalduress. What kind of funeral should it be? What funeral provider should you use? Should you buryor cremate the body, or donate it to science? What are you legally required to buy? What otherarrangements should you plan? And, as callous as it may sound, how much is it all going to cost?

Each year, Americans grapple with these and many other questions as they spend billions of dollarsarranging more than 2 million funerals for family members and friends. The increasing trend towardpre-need planning - when people make funeral arrangements in advance - suggests that manyconsumers want to compare prices and services so that ultimately, the funeral reflects a wise andwell-informed purchasing decision, as well as a meaningful one.

A Consumer Product

Funerals rank among the most expensive purchases many consumers will ever make. A traditionalfuneral, including a casket and vault, costs about $6,000, although "extras" like flowers, obituarynotices, acknowledgment cards or limousines can add thousands of dollars to the bottom line. Manyfunerals run well over $10,000.

Yet even if you're the kind of person who might haggle with a dozen dealers to get the best price ona new car, you're likely to feel uncomfortable comparing prices or negotiating over the details andcost of a funeral, pre-need or at need. Compounding this discomfort is the fact that some people"overspend" on a funeral or burial because they think of it as a reflection of their feelings for thedeceased.

Pre-Need

To help relieve their families of some of these decisions, an increasing number of people areplanning their own funerals, designating their funeral preferences, and sometimes even paying forthem in advance. They see funeral planning as an extension of will and estate planning.

Planning

Thinking ahead can help you make informed and thoughtful decisions about funeral arrangements. Itallows you to choose the specific items you want and need and compare the prices offered by severalfuneral providers. It also spares your survivors the stress of making these decisions under thepressure of time and strong emotions.

You can make arrangements directly with a funeral establishment or through a funeral planning ormemorial society - a nonprofit organization that provides information about funerals and dispositionbut doesn't offer funeral services. If you choose to contact such a group, recognize that while somefuneral homes may include the word "society" in their names, they are not nonprofit organizations.

One other important consideration when planning a funeral pre-need is where the remains will beburied, entombed or scattered. In the short time between the death and burial of a loved one, manyfamily members find themselves rushing to buy a cemetery plot or grave - often without carefulthought or a personal visit to the site. That's why it's in the family's best interest to buy cemetery

Page -68-

plots before you need them.

You may wish to make decisions about your arrangements in advance, but not pay for them inadvance. Keep in mind that over time, prices may go up and businesses may close or changeownership. However, in some areas with increased competition, prices may go down over time. It's agood idea to review and revise your decisions every few years, and to make sure your family isaware of your wishes.

It's a good ideato review and revise

your decisionevery few years.

Put your preferences in writing, give copies to family members and your attorney, and keep a copyin a handy place. Don't designate your preferences in your will, because a will often is not found or

read until after the funeral. And avoid putting the only copy of your preferences in a safe depositbox. That's because your family may have to make arrangements on a weekend or holiday, before

the box can be opened.

Prepaying

Millions of Americans have entered into contracts to prearrange their funerals and prepay some orall of the expenses involved. Laws of individual states govern the prepayment of funeral goods andservices; various states have laws to help ensure that these advance payments are available to pay forthe funeral products and services when they're needed. But protections vary widely from state tostate, and some state laws offer little or no effective protection. Some state laws require the funeralhome or cemetery to place a percentage of the prepayment in a state-regulated trust or to purchase alife insurance policy with the death benefits assigned to the funeral home or cemetery.

If you're thinking about prepaying for funeral goods and services, it's important to consider theseissues before putting down any money:

What are you are paying for? Are you buying only merchandise, like a casket and vault, or areyou purchasing funeral services as well?

What happens to the money you've prepaid? States have different requirements for handlingfunds paid for prearranged funeral services.

What happens to the interest income on money that is prepaid and put into a trust account?

Are you protected if the firm you dealt with goes out of business?

Can you cancel the contract and get a full refund if you change your mind?

What happens if you move to a different area or die while away from home? Some prepaidfuneral plans can be transferred, but often at an added cost.

Be sure to tell your family about the plans you've made; let them know where the documents arefiled. If your family isn't aware that you've made plans, your wishes may not be carried out. And iffamily members don't know that you've prepaid the funeral costs, they could end up paying for thesame arrangements. You may wish to consult an attorney on the best way to ensure that your wishes

Page -69-

are followed.

The Funeral Rule

Most funeral providers are professionals who strive to serve their clients' needs and best interests.But some aren't. They may take advantage of their clients through inflated prices, overcharges,double charges or unnecessary services. Fortunately, there's a federal law that makes it easier for youto choose only those goods and services you want or need and to pay only for those you select,whether you are making arrangements pre-need or at need.

The Funeral Rule, enforced by the Federal Trade Commission, requires funeral directors to give youitemized prices in person and, if you ask, over the phone. The Rule also requires funeral directors togive you other information about their goods and services. For example, if you ask about funeralarrangements in person, the funeral home must give you a written price list to keep that shows thegoods and services the home offers. If you want to buy a casket or outer burial container, the funeralprovider must show you descriptions of the available selections and the prices before actuallyshowing you the caskets.Many funeral providers offer various "packages" of commonly selected goods and services thatmake up a funeral. But when you arrange for a funeral, you have the right to buy individual goodsand services. That is, you do not have to accept a package that may include items you do not want.

According to the Funeral Rule:

you have the right to choose the funeral goods and services you want (with some exceptions).

the funeral provider must state this right in writing on the general price list.

if state or local law requires you to buy any particular item, the funeral provider must disclose iton the price list, with a reference to the specific law.

the funeral provider may not refuse, or charge a fee, to handle a casket you bought elsewhere.

a funeral provider that offers cremations must make alternative containers available.

What Kind of Funeral Do You Want?

Every family is different, and not everyone wants the same type of funeral. Funeral practices areinfluenced by religious and cultural traditions, costs and personal preferences. These factors helpdetermine whether the funeral will be elaborate or simple, public or private, religious or secular, andwhere it will be held. They also influence whether the body will be present at the funeral, if therewill be a viewing or visitation, and if so, whether the casket will be open or closed, and whether theremains will be buried or cremated.

Among the choices you'll need to make are whether you want one of these basic types of funerals, orsomething in between.

"Traditional," full-service funeral

This type of funeral, often referred to by funeral providers as a "traditional" funeral, usually includesa viewing or visitation and formal funeral service, use of a hearse to transport the body to the funeralsite and cemetery, and burial, entombment or cremation of the remains.

Page -70-

It is generally the most expensive type of funeral. In addition to the funeral home's basic servicesfee, costs often include embalming and dressing the body; rental of the funeral home for the viewingor service; and use of vehicles to transport the family if they don't use their own. The costs of acasket, cemetery plot or crypt and other funeral goods and services also must be factored in.

Every family isdifferent, and noteveryone wantsthe same type

of funeral.

Direct burial

The body is buried shortly after death, usually in a simple container. No viewing or visitation isinvolved, so no embalming is necessary. A memorial service may be held at the graveside or later.Direct burial usually costs less than the "traditional," full-service funeral. Costs include the funeralhome's basic services fee, as well as transportation and care of the body, the purchase of a casket orburial container and a cemetery plot or crypt. If the family chooses to be at the cemetery for theburial, the funeral home often charges an additional fee for a graveside service.

Direct cremation

The body is cremated shortly after death, without embalming. The cremated remains are placed in anurn or other container. No viewing or visitation is involved, although a memorial service may beheld, with or without the cremated remains present. The remains can be kept in the home, buried orplaced in a crypt or niche in a cemetery, or buried or scattered in a favorite spot. Direct cremationusually costs less than the "traditional," full-service funeral. Costs include the funeral home's basicservices fee, as well as transportation and care of the body. A crematory fee may be included or, ifthe funeral home does not own the crematory, the fee may be added on. There also will be a chargefor an urn or other container. The cost of a cemetery plot or crypt is included only if the remains areburied or entombed.

Funeral providers who offer direct cremations also must offer to provide an alternative container thatcan be used in place of a casket.

Choosing a Funeral Provider

Many people don't realize that they are not legally required to use a funeral home to plan andconduct a funeral. However, because they have little experience with the many details and legalrequirements involved and may be emotionally distraught when it's time to make the plans, manypeople find the services of a professional funeral home to be a comfort.

Consumers often select a funeral home or cemetery because it's close to home, has served the familyin the past, or has been recommended by someone they trust. But people who limit their search tojust one funeral home may risk paying more than necessary for the funeral or narrowing their choiceof goods and services.

Comparison shopping need not be difficult, especially if it's done before the need for a funeralarises. If you visit a funeral home in person, the funeral provider is required by law to give you a

Page -71-

general price list itemizing the cost of the items and services the home offers. If the general price listdoes not include specific prices of caskets or outer burial containers, the law requires the funeraldirector to show you the price lists for those items before showing you the items.

Sometimes it's more convenient and less stressful to "price shop" funeral homes by telephone. TheFuneral Rule requires funeral directors to provide price information over the phone to any caller whoasks for it. In addition, many funeral homes are happy to mail you their price lists, although that isnot required by law.

When comparing prices, be sure to consider the total cost of all the items together, in addition to thecosts of single items. Every funeral home should have price lists that include all the items essentialfor the different types of arrangements it offers. Many funeral homes offer package funerals thatmay cost less than purchasing individual items or services. Offering package funerals is permitted bylaw, as long as an itemized price list also is provided. But only by using the price lists can youaccurately compare total costs.

Be sure to considerthe total cost

of all the items.

In addition, there's a growing trend toward consolidation in the funeral home industry, and manyneighborhood funeral homes are thought to be locally owned when in fact, they're owned by a

national corporation. If this issue is important to you, you may want to ask if the funeral home islocally owned.

Funeral Costs

Funeral costs include:

1. Basic services fee for the funeral director and staff

The Funeral Rule allows funeral providers to charge a basic services fee that customers cannotdecline to pay. The basic services fee includes services that are common to all funerals, regardless ofthe specific arrangement. These include funeral planning, securing the necessary permits and copiesof death certificates, preparing the notices, sheltering the remains, and coordinating thearrangements with the cemetery, crematory or other third parties. The fee does not include chargesfor optional services or merchandise.

2. Charges for other services and merchandise

These are costs for optional goods and services such as transporting the remains; embalming andother preparation; use of the funeral home for the viewing, ceremony or memorial service; use ofequipment and staff for a graveside service; use of a hearse or limousine; a casket, outer burialcontainer or alternate container; and cremation or interment.

3. Cash advances

These are fees charged by the funeral home for goods and services it buys from outside vendors onyour behalf, including flowers, obituary notices, pallbearers, officiating clergy, and organists andsoloists. Some funeral providers charge you their cost for the items they buy on your behalf. Others

Page -72-

add a service fee to their cost. The Funeral Rule requires those who charge an extra fee to disclosethat fact in writing, although it doesn't require them to specify the amount of their markup. The Rulealso requires funeral providers to tell you if there are refunds, discounts or rebates from the supplieron any cash advance item.

Calculating the Actual Cost

The funeral provider must give you an itemized statement of the total cost of the funeral goods andservices you have selected when you are making the arrangements. If the funeral provider doesn'tknow the cost of the cash advance items at the time, he or she is required to give you a written "goodfaith estimate." This statement also must disclose any legal, cemetery or crematory requirements thatyou purchase any specific funeral goods or services.

The Funeral Rule does not require any specific format for this information. Funeral providers mayinclude it in any document they give you at the end of your discussion about funeral arrangements.

Services and Products

Embalming

Many funeral homes require embalming if you're planning a viewing or visitation. But embalminggenerally is not necessary or legally required if the body is buried or cremated shortly after death.Eliminating this service can save you hundreds of dollars. Under the Funeral Rule, a funeralprovider:

may not provide embalming services without permission.

may not falsely state that embalming is required by law.

must disclose in writing that embalming is not required by law, except in certain special cases.

may not charge a fee for unauthorized embalming unless embalming is required by state law.

must disclose in writing that you usually have the right to choose a disposition, such as directcremation or immediate burial, that does not require embalming if you do not want thisservice.

must disclose in writing that some funeral arrangements, such as a funeral with viewing, maymake embalming a practical necessity and, if so, a required purchase.

Caskets

For a "traditional," full-service funeral: A casket often is the single most expensive item you'll buy if you plan a "traditional," full-servicefuneral. Caskets vary widely in style and price and are sold primarily for their visual appeal.Typically, they're constructed of metal, wood, fiberboard, fiberglass or plastic. Although an averagecasket costs slightly more than $2,000, some mahogany, bronze or copper caskets sell for as much as$10,000.

When you visit a funeral home or showroom to shop for a casket, the Funeral Rule requires thefuneral director to show you a list of caskets the company sells, with descriptions and prices, before

Page -73-

showing you the caskets. Industry studies show that the average casket shopper buys one of the firstthree models shown, generally the middle-priced of the three.

Caskets varywidely in style

and price.

So it's in the seller's best interest to start out by showing you higher-end models. If you haven't seensome of the lower-priced models on the price list, ask to see them - but don't be surprised if they're

not prominently displayed, or not on display at all.

Traditionally, caskets have been sold only by funeral homes. But with increasing frequency,showrooms and websites operated by "third-party" dealers are selling caskets. You can buy a casketfrom one of these dealers and have it shipped directly to the funeral home. The Funeral Rulerequires funeral homes to agree to use a casket you bought elsewhere, and doesn't allow them tocharge you a fee for using it.

No matter where or when you're buying a casket, it's important to remember that its purpose is toprovide a dignified way to move the body before burial or cremation. No casket, regardless of itsqualities or cost, will preserve a body forever. Metal caskets frequently are described as "gasketed,""protective" or "sealer" caskets. These terms mean that the casket has a rubber gasket or some otherfeature that is designed to delay the penetration of water into the casket and prevent rust. TheFuneral Rule forbids claims that these features help preserve the remains indefinitely because theydon't. They just add to the cost of the casket.

Most metal caskets are made from rolled steel of varying gauges - the lower the gauge, the thickerthe steel. Some metal caskets come with a warranty for longevity. Wooden caskets generally are notgasketed and don't have a warranty for longevity. They can be hardwood like mahogany, walnut,cherry or oak, or softwood like pine. Pine caskets are a less expensive option, but funeral homesrarely display them. Manufacturers of both wooden and metal caskets usually warrant workmanshipand materials.

For cremation: Many families that opt to have their loved ones cremated rent a casket from the funeral home for thevisitation and funeral, eliminating the cost of buying a casket. If you opt for visitation andcremation, ask about the rental option. For those who choose a direct cremation without a viewing orother ceremony where the body is present, the funeral provider must offer an inexpensive unfinishedwood box or alternative container, a non-metal enclosure - pressboard, cardboard or canvas - that iscremated with the body.

Under the Funeral Rule, funeral directors who offer direct cremations:

may not tell you that state or local law requires a casket for direct cremations, because none do;

must disclose in writing your right to buy an unfinished wood box or an alternative container fora direct cremation; and

must make an unfinished wood box or other alternative container available for direct cremations.

Page -74-

Burial Vaults or Grave Liners

Burial vaults or grave liners, also known as burial containers, are commonly used in "traditional,"full-service funerals. The vault or liner is placed in the ground before burial, and the casket islowered into it at burial. The purpose is to prevent the ground from caving in as the casketdeteriorates over time. A grave liner is made of reinforced concrete and will satisfy any cemeteryrequirement. Grave liners cover only the top and sides of the casket. A burial vault is moresubstantial and expensive than a grave liner. It surrounds the casket in concrete or another materialand may be sold with a warranty of protective strength.

State laws do not require a vault or liner, and funeral providers may not tell you otherwise.However, keep in mind that many cemeteries require some type of outer burial container to preventthe grave from sinking in the future. Neither grave liners nor burial vaults are designed to preventthe eventual decomposition of human remains. It is illegal for funeral providers to claim that a vaultwill keep water, dirt or other debris from penetrating into the casket if that's not true.

Before showing you any outer burial containers, a funeral provider is required to give you a list ofprices and descriptions. It may be less expensive to buy an outer burial container from a third-partydealer than from a funeral home or cemetery. Compare prices from several sources before you selecta model.

Preservative Processes and Products

As far back as the ancient Egyptians, people have used oils, herbs and special body preparations tohelp preserve the bodies of their dead. Yet, no process or products have been devised to preserve abody in the grave indefinitely. The Funeral Rule prohibits funeral providers from telling you that itcan be done. For example, funeral providers may not claim that either embalming or a particulartype of casket will preserve the body of the deceased for an unlimited time.

Cemetery Sites

When you are purchasing a cemetery plot, consider the location of the cemetery and whether itmeets the requirements of your family's religion. Other considerations include what, if any,restrictions the cemetery places on burial vaults purchased elsewhere, the type of monuments ormemorials it allows, and whether flowers or other remembrances may be placed on graves.

Cost is another consideration. Cemetery plots can be expensive, especially in metropolitan areas.Most, but not all, cemeteries require you to purchase a grave liner, which will cost several hundreddollars. Note that there are charges - usually hundreds of dollars - to open a grave for interment andadditional charges to fill it in. Perpetual care on a cemetery plot sometimes is included in thepurchase price, but it's important to clarify that point before you buy the site or service. If it's notincluded, look for a separate endowment care fee for maintenance and groundskeeping.

If you plan to bury your loved one's cremated remains in a mausoleum or columbarium, you canexpect to purchase a crypt and pay opening and closing fees, as well as charges for endowment careand other services. The FTC's Funeral Rule does not cover cemeteries and mausoleums unless theysell both funeral goods and funeral services, so be cautious in making your purchase to ensure thatyou receive all pertinent price and other information, and that you're being dealt with fairly.

Page -75-

Veterans Cemeteries

All veterans are entitled to a free burial in a national cemetery and a grave marker. This eligibilityalso extends to some civilians who have provided military-related service and some Public HealthService personnel. Spouses and dependent children also are entitled to a lot and marker when buriedin a national cemetery. There are no charges for opening or closing the grave, for a vault or liner, orfor setting the marker in a national cemetery. The family generally is responsible for other expenses,including transportation to the cemetery. For more information, visit the Department of VeteransAffairs' website at www.cem.va.gov. To reach the regional Veterans office in your area, call 1-800-827-1000.

In addition, many states have established state veterans cemeteries. Eligibility requirements andother details vary. Contact your state for more information.

Beware of commercial cemeteries that advertise so-called "veterans' specials." These cemeteriessometimes offer a free plot for the veteran, but charge exorbitant rates for an adjoining plot for thespouse, as well as high fees for opening and closing each grave. Evaluate the bottom-line cost to besure the special is as special as you may be led to believe.

For More Information Most states have a licensing board that regulates the funeral industry. You may contact the board inyour state for information or help. If you want additional information about making funeralarrangements and the options available, you may want to contact interested business, professionaland consumer groups. Some of the biggest are:

AARP Fulfillment601 E Street, NWWashington, DC 20049 1-800-424-3410 www.aarp.org AARP is a nonprofit, nonpartisan organization dedicated to helping older Americans achieve livesof independence, dignity and purpose. Its publications, Funeral Goods and Services and Pre-Payingfor Your Funeral, are available free by writing to the above address. This and other funeral-relatedinformation is posted on the AARP website. Council of Better Business Bureaus, Inc. 4200 Wilson Blvd., Suite 800 Arlington, VA 22203-1838 www.bbb.orgBetter Business Bureaus are private, nonprofit organizations that promote ethical business standardsand voluntary self-regulation of business practices.

Funeral Consumers Alliance 33 Patchen RoadSouth Burlington, VT 054031-800-765-0107www.funerals.org FCA, a nonprofit, educational organization that supports increased funeral consumer protection, isaffiliated with the Funeral and Memorial Society of America (FAMSA).

Page -76-

Cremation Association of North America 401 North Michigan Avenue Chicago, IL 60611 (312) 644-6610www.cremationassociation.org CANA is an association of crematories, cemeteries and funeral homes that offer cremation.

International Cemetery and Funeral Association 1895 Preston White Drive, Suite 220 Reston, VA 20191 1-800-645-7700 www.icfa.org ICFA is a nonprofit association of cemeteries, funeral homes, crematories and monument retailersthat offers informal mediation of consumer complaints through its Cemetery Consumer ServiceCouncil. Its website provides information and advice under "Consumer Resources."

International Order of the Golden Rule 13523 Lakefront Drive St. Louis, MO 63045 1-800-637-8030 www.ogr.org OGR is an international association of about 1,300 independent funeral homes.

Jewish Funeral Directors of America Seaport Landing 150 Lynnway, Suite 506 Lynn, MA 01902 (781) 477-9300 www.jfda.org JFDA is an international association of funeral homes serving the Jewish community. National Funeral Directors Association 13625 Bishop's Drive Brookfield, WI 53005 1-800-228-6332 www.nfda.org/resources NFDA is the largest educational and professional association of funeral directors.

National Funeral Directors and Morticians Association 3951 Snapfinger Parkway, Suite 570 Decatur, GA 30035 1-800-434-0958 www.nfdma.com NFDMA is a national association primarily of African-American funeral providers.

Page -77-

Selected Independent Funeral Homes500 Lake Cook Road, Suite 205Deerfield, Illinois 600151-800-323-4219 www.selectedfuneralhomes.org Selected Independent Funeral Homes is an international association of funeral firms that have agreedto comply with its Code of Good Funeral Practice. Consumers may request a variety of publicationsthrough the association's affiliate, Selected Resources, Inc.

Funeral Service Consumer Assistance Program PO Box 486 Elm Grove, WI 53122-0486 1-800-662-7666 FSCAP is a nonprofit consumer service designed to help people understand funeral service andrelated topics and to help them resolve funeral service concerns. FSCAP service representatives andan intervener assist consumers in identifying needs, addressing complaints and resolving problems.Free brochures on funeral related topics are available.

Funeral Service Educational Foundation 13625 Bishop's Drive Brookfield, WI 53005 1-877-402-5900 FSEF is a nonprofit foundation dedicated to advancing professionalism in funeral service and toenhancing public knowledge and understanding through education and research.

Solving Problems

If you have a problem concerning funeral matters, it's best to try to resolve it first with the funeraldirector. If you are dissatisfied, the Funeral Consumer's Alliance may be able to advise you on howbest to resolve your issue. You also can contact your state or local consumer protection agencieslisted in your telephone book, or the Funeral Service Consumer Assistance Program.

You can file a complaint with the FTC by contacting the Consumer Response Center by phone, toll-free, at 1-877-FTC-HELP (382-4357); TDD: 1-866-653-4261; by mail: Consumer Response Center,Federal Trade Commission, 600 Pennsylvania Avenue, NW, Washington, DC 20580; or on theInternet at www.ftc.gov, using the online complaint form. Although the Commission cannot resolveindividual problems for consumers, it can act against a company if it sees a pattern of possible lawviolations.

Page -78-

Glossary of TermsAlternative Container: An unfinished wood box or other non-metal receptacle withoutornamentation, often made of fiberboard, pressed wood or composition materials, and generallylower in cost than caskets.

Casket/Coffin: A box or chest for burying remains.

Cemetery Property: A grave, crypt or niche.

Cemetery Services: Opening and closing graves, crypts or niches; setting grave liners and vaults;setting markers; and long-term maintenance of cemetery grounds and facilities.

Columbarium: A structure with niches (small spaces) for placing cremated remains in urns or otherapproved containers. It may be outdoors or part of a mausoleum.

Cremation: Exposing remains and the container encasing them to extreme heat and flame andprocessing the resulting bone fragments to a uniform size and consistency.

Crypt: A space in a mausoleum or other building to hold cremated or whole remains.

Disposition: The placement of cremated or whole remains in their final resting place.

Endowment Care Fund: Money collected from cemetery property purchasers and placed in trustfor the maintenance and upkeep of the cemetery.

Entombment: Burial in a mausoleum. Funeral Ceremony A service commemorating the deceased,with the body present.

Funeral Services: Services provided by a funeral director and staff, which may include consultingwith the family on funeral planning; transportation, shelter, refrigeration and embalming of remains;preparing and filing notices; obtaining authorizations and permits; and coordinating with thecemetery, crematory or other third parties.

Funeral Planning Society: See Memorial Society.

Grave: A space in the ground in a cemetery for the burial of remains.

Grave Liner or A concrete: cover that fits over a casket in a grave. Some liners cover tops andsides of the casket. Others, referred to as vaults, completely enclose the casket. Grave linersminimize ground settling.

Graveside Service: A service to commemorate the deceased held at the cemetery before burial.

Interment: Burial in the ground, inurnment or entombment.

Inurnment: The placing of cremated remains in an urn.

Mausoleum: A building in which remains are buried or entombed.

Memorial Service: A ceremony commemorating the deceased, without the body present.

Page -79-

Memorial Society: An organization that provides information about funerals and disposition, but isnot part of the state-regulated funeral industry.

Niche: A space in a columbarium, mausoleum or niche wall to hold an urn.

Urn: A container to hold cremated remains. It can be placed in a columbarium or mausoleum, orburied in the ground.

Vault: A grave liner that completely encloses a casket.

x:flyers brochures and miscfuneral planning...

Documents