COMPLYING WITH

THE FUNERAL
RULE
PART 1
COMPLYING WITH
THE FUNERAL RULE

Who?
General Price List
Info on General Price List
Alternative Price List
Casket/OBC Price Lists
Statement of Funeral Goods & Services Selected
Telephone Compliance
Misrepresentation
What Consumers Cannot be Requited To Purchase
Embalming
Recordkeeping
Disclosures
State Exemptions
Examples
WHAT IS "THE
FUNERAL RULE"?

The Funeral Rule went into eff ect on April 30, 1984.
The Commission revised the Rule early in 1994;
revisions became eff ective later that year.

The Funeral Rule requires you to give consumers

accurate, itemized price information and various
other disclosures about funeral goods and services.

If you violate the Funeral Rule, you may be subject to

penalties of up to $43,280* per violation.
THE RULE PROHIBITS:
• MISREPRESENTING LEGAL,
CREMATORY, AND CEMETERY
REQUIREMENTS
• EMBALMING FOR A FEE
WITHOUT PERMISSION
• REQUIRING THE PURCHASE
OF A CASKET FOR DIRECT
CREMATION
• REQUIRING CONSUMERS TO
BUY CERTAIN FUNERAL
GOODS OR SERVICES AS A
CONDITION FOR FURNISHING
OTHER FUNERAL GOODS OR
SERVICES
WHO MUST COMPLY WITH
THE FUNERAL RULE?
ALL “FUNERAL PROVIDERS” MUST COMPLY
WITH THE RULE. YOU ARE A FUNERAL
PROVIDER IF YOU SELL OR OFFER TO SELL
BOTH FUNERAL GOODS AND FUNERAL
SERVICES TO THE PUBLIC.

Funeral goods are all products sold directly to the

public in connection with funeral services.

Funeral services are:

• services used to care for and prepare bodies for
burial, cremation, or other final disposition
• services used to arrange, supervise, or conduct the
funeral ceremony or final disposition of human
remains.
You are a funeral provider if:

• you sell or offer to sell funeral goods and both types of

funeral services.

• You do not have to be a licensed funeral director and your

business does not have to be a licensed funeral home to be
covered by the Funeral Rule.

• Cemeteries, crematories, and other businesses can also be

“funeral providers” if they market both funeral goods and
services.
Does the Rule Apply
to
Pre-Need
Arrangements?
IN PRE-NEED
SITUATIONS YOU MUST:
• COMPLY WITH ALL RULE
REQUIREMENTS AT THE TIME
FUNERAL ARRANGEMENTS ARE
PRE-PLANNED.

• COMPLY WITH THE RULE AFTER

THE DEATH OF THE INDIVIDUAL
WHO MADE PRE-NEED
ARRANGEMENTS.

• IF THE SURVIVORS INQUIRE

ABOUT GOODS OR SERVICES,
ALTER THE PRE-PLANNED
ARRANGEMENTS, OR ARE
REQUIRED TO PAY ADDITIONAL
SUMS OF MONEY, YOU MUST
GIVE THEM ALL RELEVANT
DISCLOSURE
The Rule does not apply to pre-need contracts entered into before the
Rule went into effect in 1984.

However, if a pre-need contract signed before 1984 is modified after

1984, the modification triggers all of the Rule's requirements.

Example: Mr. Green made pre-need arrangements in 1980; he dies in

2010. At the time of his death, his wife wants to change the casket
specified in the pre-need contract and to add visitation hours. Because
Mrs. Green is changing the contract after 1984, the funeral provider
must comply with all of the Rule's requirements, including giving Mrs.
Green a General Price List, showing her a Casket Price List, and
providing her with an itemized Statement of Goods and Services
Selected.
 THE
GENERAL
PRICE LIST
Th e General Price List ( GPL) is th e keyston e of th e
Fu n eral Rule.

It must contain:
• identifying information
• itemiz ed prices for th e var iou s goods an d services
that you sell
• important disclosu res

Th e GPL enables con su mer s to comparison sh op an d to

pu rchase, on an itemiz ed basis, on ly th e goods an d
services they want.
 You must give the General Price List
to:

• anyone who asks, in person, about

funeral goods, funeral services, or the
prices of such goods or services. You
WHO GETS A must give the GPL to such individuals
GPL? to keep.
• The request for information does not
have to come from a consumer or
someone who wants to make funeral
arrangements now or in the future. You
must give a GPL to all persons who
inquire about funeral arrangements.
• This may include competitors,
journalists, and representatives of
WHEN SHOULD THE
GPL BE OFFERED?
You must offer the price list when you begin to discuss any of the
following:
• the type of funeral or disposition that you can arrange
• the specific goods and services that you offer
• the prices of your goods and services.

Before giving a GPL to a bereaved individual, you may offer your

condolences and discuss preliminary matters like veteran’s benefits or
death certificates.
The triggering event for giving out the GPL is a face-to-face
meeting.

The face-to-face meeting can occur anywhere, not just at the funeral
home:
• you must give out a General Price List even if the discussion of prices or
arrangements takes place in the family’s home or while removing the
deceased from a hospital or a nursing home.
⚬ Exception: You are not required to offer a General Price List if you
remove the deceased for transportation to the funeral home and, at
that time, only request the authorization to embalm. When you request
authorization to embalm, however, you also must: Disclose that
embalming is not required by law (except in special cases, if relevant);
and Refrain from further discussion about prices or the selection of
 What About Phone or Mail Inquiries?

• You must give certain information to people who telephone, but the Rule does not
require you to send callers a General Price List.

• You do not have to send a GPL in response to mail inquiries about funeral goods and
services. Of course, you certainly are free to send a GPL to someone who calls or
writes for information if you wish to do so.

However, if a telephone or mail inquiry is followed up by a meeting at the funeral

home or elsewhere, you must provide a GPL at that time.
Does the Rule Require the GPL Be Given to
Keep?

A verbal offer of a GPL is not enough to comply with the

Rule. You cannot :
• merely tell consumers that a GPL is available for
inspection
• show them a GPL in a booklet or binder where it appears
that there is only one copy available or that the booklet
is solely for the funeral director's use

You must physically offer consumers a General Price List

Information Required on the
GPL
Identifying Information
• The General Price List should be printed or typewritten,
and must contain the following identifying information:
⚬ the name, address, and telephone number of the
funeral provider’s place of business, including the
address and telephone number for each branch

⚬ the caption: “General Price List”

⚬ the effective date of the price list

Required Disclosures on the GPL
• The Rule also requires you to make six disclosures on
your General Price List:
⚬ 1. The consumer’s right to select only the goods
and services desired
⚬ 2. Embalming
⚬ 3. Alternative containers for direct cremation
⚬ 4. The basic services fee
⚬ 5. The Casket Price List
⚬ 6. The Outer Burial Container Price List
 You mu st us e th e id en tical wo rd in g g iven in
th e Ru le.

Yo u c an n ot edit or paraph rase.

You can include addition al in formation , su ch as a

reference to you r own state laws.

You cannot change th e FTC lan gu age or add an yth in g

that will modify th e FTC lan gu age.
 1. Right of Selection
The first disclosure informs consumers that they have a right to select only
the items they want to buy, besides a non-declinable basic services fee.
You should place this statement immediately above the prices of the goods and
services that you offer.

The statement should read as follows:

• "The goods and services shown below are those we can provide to our
customers. You may choose only the items you desire. However, any funeral
arrangements you select will include a charge for our basic services and
overhead. If legal or other requirements mean you must buy any items you did
not specifically ask for, we will explain the reason in writing on the statement
we provide describing the funeral goods and services you selected."

You must include the third sentence of the disclosure, indicated in bold-face
above, if customers cannot decline the basic services fee. You may add the phrase
 2. Embalming
The second disclosure tells consumers that the law usually does not require
embalming.

The statement should read as follows:

• "Except in certain special cases, embalming is not required by law. Embalming
may be necessary, however, if you select certain funeral arrangements, such
as a funeral with viewing. If you do not want embalming, you usually have the
right to choose an arrangement that does not require you to pay for it, such as
direct cremation or immediate burial."

Delete the phrase, “Except in certain special cases,” from the embalming
disclosure if state or local law in the area where you do business does not require
embalming for a viewing or funeral. If you want to add information about state law
requirements, you can do so after the FTC disclosure. You should place this
disclosure in immediate conjunction with the price for embalming. “In immediate
 3. Alternative Containers
The third disclosure informs consumers that they may use alternative
containers for direct cremations.

The statement should read as follows:

• "If you want to arrange a direct cremation, you can use an alternative
container. Alternative containers encase the body and can be made of
materials like fiberboard or composition materials (with or without an outside
covering). The containers we provide are (specify containers):"

You should place this disclosure in immediate conjunction with the price range for
direct cremation. At the end of the last sentence, you should describe the specific
kind of container(s) that you offer. If you don’t arrange direct cremations, you
don’t need to include this disclosure on the GPL.
 4. Basic Services Fee

The fourth disclosure tells consumers about any “basic services fee” (the fee
for the professional services of the funeral director and staff) that you will add
to the total cost of the funeral arrangements.

This basic services fee could include a charge for the services you perform in
conducting the arrangements conference, planning the funeral, securing the
necessary permits, preparing the notices, and coordinating the cemetery or
crematory arrangements. This fee also may include overhead that you have
not allocated elsewhere
 4. Basic Services Fee
You can include this fee on your General Price List in one of two
ways:

• Option 1: If you list a separate basic services fee and the

charge is non-declinable (the consumer does not have the
option of declining the charge), you must provide the
following disclosure: "
⚬ This fee for our basic services and overhead will be added
to the total cost of the funeral arrangements you select.
(This fee is already included in our charges for direct
cremations, immediate burials, and forwarding or
receiving remains.)"
 4. Basic Services Fee

If you decide on Option 1, this disclosure must appear together

with the price for the basic services and with a description of the
services you include for that price. (You cannot place this
disclosure on a separate page or anywhere else on the GPL
apart from the basic services price.)

If this basic services fee is non-declinable, the price also must

include all charges for the recovery of overhead that you have
not allocated elsewhere. In this situation, the first sentence of
your disclosure can include the phrase “and overhead” after the
 4. Basic Services Fee
• Option 2:
⚬ Instead of charging a separate basic services fee, you can
include the services fee in your casket prices. With this
alternative, you must include the following disclosure:
￭ "Please note that a fee of (specify dollar amount) for
the use of our basic services and overhead is included
in the price of our caskets. This same fee shall be
added to the total cost of your funeral arrangements if
you provide the casket. Our services include
(specify)."
 4. Basic Services Fee

If you decide on Option 2, the fee should include all charges for
the recovery of overhead costs not allocated elsewhere, and you
may add the phrase “and overhead” after the word “services” in
the first sentence, indicated in bold-face above.

The disclosure must appear on the GPL together with the prices
for the individual caskets or together with the casket price range
if you have a separate Casket Price List.
 5. Casket Price List

The fifth disclosure tells consumers that a Casket Price List is

available.

You may list casket prices either on the General Price List or on a
separate “Casket Price List.”

If you use a separate Casket Price List, your GPL should state the
range of prices for the caskets you sell, together with the following
disclosure:
• "A complete price list will be provided at the funeral home."
 6. Outer Burial Container Price List

The sixth disclosure informs consumers that an Outer Burial

Container Price List is available.

You can either put the prices for the outer burial containers on
your General Price List, or you can provide a separate “Outer
Burial Container Price List.” If you use a separate price list, your
GPL should state the range of prices for the outer burial
containers you sell, together with the following disclosure:
• "A complete price list will be provided at the funeral home."
 6. Outer Burial Container Price List

If you put the prices for the outer burial containers on your
General Price List, you also must include the following disclosure
in immediate conjunction with the outer burial container prices:
• " [In most areas of the country], [S]tate or local law does not
require that you buy a container to surround the casket in the
grave. However, many cemeteries require that you have such
a container so that the grave will not sink in. Either a grave
liner or a burial vault will satisfy these requirements."
 6. Outer Burial Container Price List

If instead, you provide a separate price list for outer burial

containers, then you must include the above disclosure on your
Outer Burial Container Price List.

Delete the phrase, “in most areas of the country,” ” from the
disclosure if your state or local law does not require a container
to surround the casket in the grave.
Required Itemized Prices on the
GPL
The Rule requires you to itemize the prices for
certain goods and services so consumers may
choose only those elements of a funeral that
they want. You must list the following 16
specified items of goods and services on the
GPL, together with the price for each item:
1. Forwarding of remains to another funeral
home
2. Receiving remains from another funeral home
3. Direct cremation
4. Immediate burial
5. Basic services of funeral director and staff,
and overhead
6. Transfer of remains to funeral home
7. Embalming
8. Other preparation of the body
9. Use of facilities and staff for viewing
10. Use of facilities and staff for funeral
ceremony
11. Use of facilities and staff for memorial
service
12. Use of equipment and staff for graveside
service
13. Hearse
14. Limousine
15. Either individual casket prices or the range
of casket prices that appear on the Casket Price
YOU CAN:

• LIST THESE ITEMS IN ANY ORDER YOU

WANT. YOU ONLY HAVE TO LIST THE
ITEMS THAT YOU ACTUALLY OFFER.
⚬ IF YOU DO NOT OFFER ONE OR
MORE OF THE 16 ITEMS, YOU NEED
NOT LIST THOSE ITEMS ON THE
GENERAL PRICE LIST.

• LIST OTHER ITEMS THAT YOU OFFER,

SUCH AS ACKNOWLEDGMENT CARDS
OR URNS
YOU CAN:

• OFFER A DISCOUNT WHEN THERE ARE

SPECIAL CIRCUMSTANCES, SUCH AS
ARRANGEMENTS FOR A FRIEND OR
RELATIVE OR A FAMILY THAT OTHERWISE
COULD NOT AFFORD YOUR SERVICES.
THE RULE DOES NOT PREVENT YOU
FROM DOING THIS.

• YOU SHOULD NOT INFLATE THE PRICES

ON ANY OF YOUR PRICE LISTS IN ORDER
TO OFFER ALL OR MOST OF YOUR
CUSTOMERS A DISCOUNT. IN THAT CASE,
ITEMS 1-4 : MINIMAL SERVICES
Four items that the Rule requires you to list are:
• Forwarding of remains;
• Receiving remains
• Direct cremation
• Immediate burial.

Unlike the rest of the goods and services that you must list
on the GPL, the prices for these four items must include any
fee that you will charge consumers for the basic professional
services of the funeral director and staff.
For forwarding of remains and receiving remains,
the GPL should:
• list one price for each of these items
• describe all services you will provide for the
quoted price

The prices for these items should:

• include all charges relating to each service,
including any basic services fee and any
facilities or equipment fees.
If you offer direct cremations, your GPL must:
• state a price range
• make the required disclosure about the
availability of an alternative container
• list each of these options within the range:
⚬ a price for direct cremation if the consumer
provides the casket or container
⚬ a price for each direct cremation you offer
with an alternative container
If you include the cost of cremation in your direct
cremation price, include the words "and cremation"
in your GPL's description of what you provide for
direct cremation.

However, if you use a crematory that someone

else owns, you may treat the cremation charge as a
cash advance item. In that case: do not include the
words "and cremation" in your GPL's description of
what you provide for direct cremation, and clearly
For immediate burials, you must give a price range,
together with each of the following separate
options within the range:
• one price where the purchaser provides the
casket;
• a separate price for each form of immediate
burial offered where you provide a casket or
alternative container.

You also must describe in the GPL the services and

Item 5: Basic Services of Funeral Director and Staff:

The charge for services of funeral director and staff

is a fee for the basic services that you furnish in
arranging any funeral.

This is the “basic services fee” that is discussed in

the Required Disclosures section.
Item 5: Basic Services of Funeral Director and Staff:

This basic services fee should include:

• services that are common to virtually all forms
of disposition or arrangements that you offer
⚬ conducting the arrangements conference
⚬ securing the necessary permits,
⚬ preparing the notices
⚬ sheltering of remains
⚬ coordinating the arrangements with the
cemetery, crematory, or other third parties
Item 5: Basic Services of Funeral Director and Staff:

The basic services fee also may include:

• overhead from various aspects of your business
operation, such as the parking lot, reception and
arrangements rooms, and other common areas.
• insurance, staff salaries, taxes, and fees that
you must pay.
Item 5: Basic Services of Funeral Director and Staff:

Alternatively, instead of including all overhead in

your basic services fee, you can spread the
overhead charges across the various individual
goods and services you offer.

As a third alternative, you can combine the first two

approaches: spread some portion of the overhead
charges across the individual items, while including
the remainder of such charges in your basic
Item 5: Basic Services of Funeral Director and Staff:

You have two options for listing your basic services

fee on the General Price List:
• Option 1: You may list a separate price for the basic
services of the funeral director and staff, together
with a list of the principal services provided for the
price and the required disclosures. If consumers
cannot decline this fee, you should include in this
separate price all charges for “unallocated
overhead” — that is all overhead not distributed
among the other items listed on the GPL.
Item 5: Basic Services of Funeral Director and Staff:

You have two options for listing your basic services

fee on the General Price List:
• Option 2: Instead of charging a separate basic services fee, you
may include the fee in your casket prices. With this alternative, you
must include the appropriate disclosure on the General Price List,
together with the prices for the individual caskets or with the casket
price range (if you have a separate Casket Price List). This fee also
must include all charges for the recovery of unallocated overhead.
As the disclosure indicates, you must specify the amount of the
basic services fee that is included in the price of the caskets. If the
customer provides a casket obtained elsewhere, that same basic
services fee must be added to the total cost of the arrangements
Item 5: Basic Services of Funeral Director and Staff:

The Rule expressly states that the basic services

fee is the only non-declinable fee allowed for
services,
facilities, or unallocated overhead, unless state or
local law requires otherwise. Other than the basic
services fee, you cannot charge any separate fee
for overhead.

Charging a second non-declinable fee, such as a

Items 6 -
16
Transfer of remains to funeral
home
• You can choose any pricing method, such as a flat fee, an
hourly charge, or a mileage charge.

For example, you can charge a flat fee with or without an

additional mileage charge for distances beyond a certain
specified radius.
Embalming
• Your price for embalming should include:
⚬ use of the preparation room
⚬ professional services
⚬ equipment and materials involved in performing
embalming.

In addition, as discussed on page 5, you must tell consumers

that the law does not require embalming.
Other preparation of the
body
• This charge should include:
⚬ cosmetic work to prepare the deceased for viewing
⚬ casketing/dressing, etc

Under this category, you can also show a price for washing
and disinfecting when that procedure is used instead of
embalming.
Use of facilities and staff for viewing
• You may charge a flat fee or an hourly fee for the use of
your facilities for viewing.
• Your price for a viewing should include:
⚬ charges for both the services of staff and the facilities
used in connection with a viewing.
• You should not list two separate charges relating to a
viewing, such as one for the facilities and another for the
staff services. However, if you provide staff services for
viewing held at another facility, such as a church or a
home, you should list a separate fee for such services. (In
this situation, a facilities charge would not be appropriate
Use of facilities and staff for funeral
ceremony
• The charge for a funeral ceremony, that is, a
commemorative service with the body present, at the
funeral home should include:
⚬ both the use of facilities and the necessary staff
services.

• You should not list two separate charges relating to a

funeral ceremony, such as one for the facilities and another
for the staff services. However, if you provide staff services
for a funeral ceremony at another facility, such as a church,
you should list a separate fee for such services.
Use of facilities and staff for memorial
service
• This is a charge for a commemorative service without the
body present. The charge should include:
⚬ both the use of facilities and the staff services.

• You should not list two separate charges relating to a

memorial service, one for the use of facilities and another
for the staff services. However, if you provide staff services
for a memorial service at another facility, such as a church,
you should list a separate fee for such services.
Use of equipment and staff for graveside
service
• Your charge for this service should include:
⚬ both staff services and any equipment you may provide
(such as a tent and chairs).
• You should not list two separate charges relating to a graveside
service, one for equipment and another for staff services. If your
charge for a funeral ceremony normally includes a committal
service at the grave following the funeral, you can continue this
practice, or you may offer a separate charge for a committal
service following a funeral ceremony.
• The separate charge for a graveside service is intended for
those situations where there is no funeral ceremony at the
Hearse/Coach
• You can use any pricing method for the use of a
hearse, such as a flat fee, an hourly charge, or a
mileage charge.

For example, you can charge a flat fee with or

without an additional mileage charge for distances
beyond a certain specified radius.
Limousine/Family Car
• You can use any pricing method for the use, such
as a flat fee, an hourly charge, or a mileage
charge.

For example, you can charge a flat fee with or

without an additional mileage charge for distances
beyond a certain specified radius.
Casket prices
• You can list casket prices in either of two ways:
⚬ you can list a casket price range, with the
disclosure about the availability of the Casket
Price List
⚬ you can list the prices of individual caskets on
your General Price List.
Outer burial container prices
• You can list OBC prices in either of two ways:
⚬ you can list a price range, with the disclosure
about the availability of the OBC Price List
⚬ you can list the prices of individual OBCs on
your General Price List.
 Alternative Price Lists for Special
Groups
*Remember: Even if you use alternative price lists, you
still must comply with all Rule provisions, including
mandatory disclosures and itemized prices.*
Children and Infants
• You can set different prices for funeral arrangements
for children and infants. You can list the different fees
in two ways:
⚬ You can place these items on your General Price
List, Casket Price List and Outer Burial Container
Price List, along with your regular offerings
⚬ You can prepare separate price lists for these
arrangements. If you prepare separate price lists,
you need not give them out to anyone except
those persons inquiring about a funeral for a child
Government Agencies
• You can add the prices for these special situations to
your regular price list or prepare a separate price list
for these arrangements. If you prepare a separate
price list, you need not make it available to anyone
except the government agency or persons who qualify
for the special arrangements.
Religious Groups and Memorial Societies
• You must provide price lists to representatives of
these groups when they inquire about funeral
arrangements on behalf of their members. In addition,
if an individual group member inquires in-person
about funeral arrangements, you must provide the
individual with your price lists. Even if a member
chooses a package available only to society members,
the member must have the opportunity to look at
your price lists. You can either have separate price
The Casket Price
List:
Information and
Information to be Included

The CPL must include the following basic

information:
• the name of your business;
• the caption “Casket Price List”
• the effective date for the Casket Price List
• the retail price of each casket and alternative
container that does not require special ordering,
with enough information to identify it.
 Casket Price
You must Lists
• give enough descriptive information about each casket on the
CPL to enable consumers to identify the specific casket or
container and understand what they are buying.
⚬ For example, the CPL could describe the exterior
appearance (including the gauge of metal or type of wood),
the exterior trim, and the interior fabric. You also may give
any other information, such as a photograph or
manufacturer name and model number. However, a
photograph or model number alone is not a sufficient
description under the Rule.
 Casket Price
• Lists
You need list only those caskets that you usually offer for sale
that do not require special ordering, as well as the alternative
container(s) you offer for direct cremation.
⚬ “Special ordering” means purchasing a casket or container
that is not in stock and not part of your regular offerings to
your customers. Except for the requirement that you make
an alternative container available if you offer direct
cremation, the Rule does not require you to offer any
particular caskets or alternative containers. However, both
caskets and alternative containers should be listed on the
CPL. You should not have a separate list for alternative