Funerals and the Professional Guardian. Shirley Henderson

Transcription

1 Funerals and the Professional Guardian By Shirley Henderson

2 Copyright 2011 by Apollo Correspondence Classes All rights reserved. Apollo Correspondence Classes Banff Lane Huntington Beach, CA Disclaimer The material in this book should not be construed as legal or medical advice. Properly qualified professionals should be consulted for the legal or medical ramifications of any particular fact pattern. 2

3 TABLE OF CONTENTS Chapter 1: Preneed 4 Duty to Make Preneed Arrangements 4 Ethical Considerations 4 Other Considerations 5 Can the guardian change the will? 6 Can the ward change the will? 7 The Funeral Rule Federal Trade Commission 7 What are Preneed Funeral Arrangements? 8 Questions to Ask 9 Problems with Preneed Funeral Arrangements 12 Problems with Funeral Directors or Funeral Homes 13 Chapter 2: The Last Days 16 Can the family see the ward? 16 Last arrangements with care facility 17 Final preparations with the funeral team 18 Chapter 3: Termination of the Guardianship 19 But that doesn t mean it s over 19 Other Sources of Burial Funds 20 Shutting Down 21 3

4 Chapter 1: PRENEED Duty to Make Preneed Arrangements When the guardian is authorized to handle the ward s estate, he or she has an obligation to provide competent management, 1 according to the Model Code of the National Guardianship Association. Such care may find a preneed funeral arrangement advisable. A judge in Florida goes farther: the guardian has the responsibility and duty to make prearrangements for burial if the ward or the ward s family has not already done so. 2 Ethical Considerations 3 As always in a guardianship, the question begins with the ward s preferences. A Catholic, for example, may wish a Rosary, Mass, and, in a Catholic cemetery, a committal service. 4 A Jew may be expected to be buried quickly in accordance with Jewish law and in a pine box. If the ward is a member of a synagogue, the rabbi may 4

5 handle many of the details. In many areas there is a sacred burial society (Chevra Kaddisha) to assist with the body. It is customary never to leave the body alone from death till after burial. The society or funeral home can arrange for this. 5 Another example is cremation, used in about a third of US deaths. The ward may be of a faith that discourages or forbids cremation (Eastern Orthodox, Islam, Judaism, Mormon). Or the ward may embrace one that mandates the practice (the Indian religions such as Buddhism and Hinduism.) The Appendix below summarizes various religious funeral and burial traditions. The five-prong ethics approach 6 may require the guardian to acquire knowledge and perhaps even an independent opinion about particular burial practices. Naturally, the ward s preferences are filtered through the substantial harm and best interest tests. If flying the ashes to Tahiti to be scattered in the South Pacific (in the footsteps of Gauguin) would severely deplete the estate, the plan might fail the substantial harm test. Other Considerations Buying in advance may allow the guardian to purchase a future funeral at today s prices. 5

6 There could be little time to make arrangements when death occurs. Jewish law requires burial to take place as soon as possible, preferably within 24 hours. 7 If the ward is Jewish, a day is not much time to put together a funeral and burial. Finally, there may be no reason to wait to make arrangements. Clearly, an ill 85 year old ward is going to need these services during the guardianship. Can the guardian change the will? HALT claims that a guardian can rewrite a ward s will. 8 The Uniform Guardianship and Protective Proceedings Act says the guardian with court approval can make, amend or revoke a will and create a trust. 9 The Uniform Act, however, has not been widely adopted by the states. In Florida, a guardian with court approval can add a codicil to the will in one circumstance to obtain the maximum charitable deduction allowable. 10 (In that state, the guardian can, with court approval, create/amend revocable trusts and create irrevocable ones.) 11 Washington State allows the guardian to alter the will of large estates but only for tax considerations. 12 (In that state and with court approval, the guardian can 6

7 change the ward s life insurance beneficiaries and cash out policies.) 13 Can the ward change the will? The guardian might suspect that if the ward has been placed in guardianship for being unable to handle her own affairs, she may not be competent to change or draw a will. Nonetheless, Washington State probably has the prudent answer: the guardian should retain an independent attorney for the ward. 14 Let the ward s lawyer work it out. The Funeral Rule Federal Trade Commission 15 The consumer has certain rights about funerals, laid down by the Federal Trade Commission: --- 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 it on the price list, with a reference to the specific law. 7

8 --- 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 Are Preneed Funeral Arrangements? 16 Preneed funeral arrangements are funeral and burial services bought prior to need. They are typically regulated by the state. Common features include ---statement of goods and services provided and ---prepaid agreement The money the consumer provides is used to fund either ---an interest bearing trust account or ---a funeral insurance policy Depending on the state, the named beneficiary will be the consumer or the funeral home. The interest on the trust account is taxable to the consumer. 17 8

9 Questions to Ask Is every service you paid for listed in the agreement? 18 Verbal commitments are worthless. A Texas couple bought a plan in 1965 that the salesperson assured them was all inclusive. 34 years later, the company wrote to say if the couple wanted the mausoleum crypt to be opened and closed (presumably necessary to get a casket in), that was not covered in the contract. However, it was available for just $1,700. (The company dropped the charge following a stiff letter from the couple s lawyer.) 19 Does the price cover the church and religious professional or facility? If you expect to have a funeral in a religious building, are donations for this expected? A Catholic church 20 will expect a donation. A rabbi s fee is built into the funeral home s price. 21 A Mormon chapel will not expect money for a member s funeral. Does the plan cover any expected donations or fees? Is the price guaranteed or not? 9

10 Will the funeral home provide all the services for the plan? Or could the services end up costing more than the plan s benefits if prices rise? Is the plan revocable or irrevocable? Can I cancel the plan? If I do, is my share of the trust interest income returned to me? Will there be charges if I cancel? Colorado, for instance, allows the seller to keep 15% if the plan is canceled after 10 days. 22 Can I move the plan to another funeral home? New Jersey says yes. In other states, moving may change the contract. For example, a problem in Texas was the first funeral home would pay the second, new funeral home 90% of the face amount of the plan but none of the interest. 19 years later, the original face amount without interest might not look like very much to the second funeral home. One family found they had to pay the new funeral home extra for the Funeral Director and assistant, the chapel, the music, the stateroom for viewing, the flower van, the police escort, the limousine, the hearse [and] the graveside services

11 Find out what happens if your funeral home goes out of business. If the ward moves out of state, can I move the plan? Virginia requires this feature. 24 Check your state. Is cremation less expensive? Are there cremation preneed plans? A typical funeral costs about $6,000 according to the Oregon Insurance Department, though they admit spending more is possible. 25 The Neptune Society (perhaps with some bias) cites the average cost of a traditional funeral at $6, The Society, a leading cremation provider, claims their services can be had for 1/8 to 1/6 of the traditional price or $857 to $1, It is unclear whether they are comparing apples to apples however. It is possible at almost $7,000 to get a full funeral and burial. It is not clear whether or not the Neptune Society s price includes anything besides the mechanics of cremation. The Society sells a preneed plan. 11

12 Are there any unexpected requirements or expenses I should know about? For example, North Carolina requires that the preneed contract be recorded with the Board of Funeral Service for a filing fee of $ Problems with Preneed Funeral Arrangements The two biggest problems are ---Fraud monies not getting deposited into the trust Missouri has sued numerous alleged violators who spent the money received on other things. 30 (Confounding the idea that government has no sense of humor, the Missouri attorney general s investigation was called Operation Grave Concerns.) The California attorney general has sued, alleging the defendants committed conspiracy, kickbacks and illegal diversion in the handling of preneed trust funds. 31 To combat these two issues ---ask to see the funeral director s preneed license if your state requires one. ---confirm with the institution that receives the trust funds that your money was deposited (if a trust) 12

13 ---make sure you receive the policy (if an insurance policy is used) ---make sure you get an annual statement Other problems: ---the company (trust or insurance) may go bankrupt, endangering their ability to provide services when needed changes or switching funeral homes have the possibility (as discussed above) of creating problems. Problems with Funeral Directors or Funeral Homes The guardian should monitor and follow up with the funeral director. While misconduct is probably rare, arrests have occurred for ---diverting money designated for prepaid funerals to current business expenses 33 (possibly the most common issue) ---keeping the corpse in a room without refrigeration. 34 (One funeral home was shut down for allegedly having a body improperly stored for 3 years.) delaying cremating the body despite giving the family an urn forging the coroner s signature on authorizations to cremate 37 13

14 ---getting the wrong ashes in the urn unlicensed crematorium acting as a funeral director without a license 40 Perhaps the nadir of the funeral industry was the Tri- State Crematory case from Georgia. 41 In 2002 US Environmental Protection Agency investigators discovered the first of what would be 339 un-cremated bodies scattered around the crematory s property. This represented about 17% of the bodies delivered for cremation over 6 years. In some cases, what the families assumed were ashes turned out to be concrete dust. About 40% of the bodies were never identified. Sentenced to 12 years in prison, the defendant s motive for not cremating the bodies was never made clear. A guardian who detects issues with a funeral director or funeral home may wish to consult counsel and contact the state s funeral board. 14

15 Points to Remember: The guardian may have an ethical duty to make preneed arrangements for the ward. The ward s preference for funeral and burial should be honored if possible. Preneed arrangements require a good deal of attention and safeguards to do correctly. 15

16 Chapter 2: THE LAST DAYS Can the family see the ward? The Standards Practice (National Guardianship Association) urge the guardian to involve the family: The guardian shall recognize the value of family and friends to the quality of life of the ward. The guardian shall encourage and support the ward in maintaining contact with family members and friends when doing so benefits the ward. (4:I) The rule in Texas goes so far as to say the guardian shall assist the ward in reestablishing relationships with family and friends 42 (assuming this is not disadvantageous to the ward) (emphasis added.) Sometimes the guardian and the family have a contentious relationship. As the relationship nears the close, however, the situation is getting close to irrevocable. 16

17 Whatever happens now is going to last for years. So the guardian may want to try to be especially flexible at this time. Particularly if the ward has retreated into a coma, the risk to the ward is then small. On a more pecuniary note, care now may minimize the danger of lawsuits. Last arrangements with care facility 43 When the end is near, the guardian ought to firm up last details with the care facility: ---that the guardian will be notified at death ---the arrangements for the body ---when the guardian (or other representative) may remove the ward s effects The facility s procedures for handling the death may be discussed. These could include: ---ensuring that no one (such as staff members) enters the room unaware a death has occurred ---alerting the roommate ---not re-using the bed for an interval ---placing a flower on the bed for an interval 17

18 ---contacting the family with a condolence card and/or phone call ---having a service at the bedside (and/or in-house one) and/or a memorial book ---provide transportation for residents to attend the funeral and/or send a representative Final preparations with the funeral team As the end nears, the guardian will want to alert the funeral home and any other team participants (possibly religious professionals.) Points to Remember: The guardian should allow the family to meet with the ward as the end nears if possible. As death becomes imminent, the guardian should contact the care facility, funeral home and other participants. 18

19 Chapter 3: TERMINATION OF THE GUARDIANSHIP Death officially ends the guardianship. The guardian shall seek termination of the guardianship when the ward has died, says Standard of Practice 21.II.D (National Guardianship Association). 44 But that doesn t mean it s over Despite the guardianship being officially over, somebody has to bury the ward. If there s no one else to do this, the task will likely fall to the guardian, with court approval. 45 If this becomes the guardian s responsibility, the court should be notified of the death. Depending on local practice, this may be done through an intermediary attorney. 46 Any agency providing benefits to the ward must be notified. Any Social Security benefits received during the month of death must be returned. 47 The preneed plan will need to be activated. 19

20 Other Sources of Burial Funds The Social Security Administration provides no burial funds (there is a small payment to the surviving spouse). 48 Medicare supplies a few hundred dollars. 49 The Veterans Administration will reimburse $600 of the funeral and internment expense for the nonservicerelated death of an eligible veteran ($2,000 if the death is service-related.) 50 The National Cemetery Administration provides the following free of charge to veterans and veterans spouses: grave site at one of 131 national cemeteries (if space is available) with perpetual care ---opening and closing of the grave ---headstone or marker (also available if buried at private cemetery) ---burial flag (also available if buried at private cemetery) ---presidential memorial certificate (also available if buried at private cemetery) The national cemetery also provides military honors with the burial, including 20

21 ---flag folding ---flag presentation by a member of the veteran s service ---the playing of Taps. 52 The cemetery would prefer to provide Taps played by a bugler rather than electronic recording (the difference is dramatic for the families). But there is a dearth of buglers. 53 Volunteers are helping out. 54 There may be sources from personal or professional associations of the ward. For example, the Actors Fund assists with the cost of funerals for eligible members of that profession. 55 Shutting down At the death of the ward, the guardian shall facilitate the appropriate closing of the estate and submit a final accounting to the court --Standards of Practice 18.X (National Guardianship Association) The guardian will pay any guardianship debts and expenses out of guardianship assets. 21

22 Remaining assets will be turned over to the person appointed by the court. The guardian can then file a final accounting and petition for an order of discharge. 56 In Florida, a copy of the final report and petition for order must be served on any beneficiaries (who then have 30 days to object.) 57 However, the process may not be so clean cut. There are several ways the guardian can get involved with the estate. In Florida, if no estate proceeding has been initiated to distribute the remaining assets, the guardian can initiate such a proceeding after a reasonable time has elapsed. 58 In Nevada, the court may appoint the guardian as the personal representative of the estate if less than $100,000 is involved. 59 If a Washington state ward dies intestate, the guardian may become the executor of the estate

23 Points to Remember: The guardian may need to stay on to oversee funeral and burial of the ward. It is possible the guardian may become the ward s executor. Book s summary The guardian may have a duty to make preneed arrangements for the ward. Attention should be paid to the ward s preferences in this regard. Preneed arrangements need to be made carefully as mistakes can be expensive later. As the ward s life winds down, the guardian will coordinate final arrangements. The guardian may end up staying on in one capacity or another after the ward s death, overseeing the funeral, burial and even possibly the estate. 23

24 Appendix: FUNERAL AND BURIAL CUSTOMS Baptist Funeral occurs within one week ---Music ---Family and friends give eulogies ---Brief graveside service Buddhist White cloth is offered to monk ---Cremation ---Monk comes to the house the 3 rd day after the funeral to give an hour long sermon ---Depending on the tradition, the funeral can be spread out over 49 days. Catholic Vigil the night before the funeral. Held with the body present at funeral home or church. No alcohol 24

25 (anecdotal evidence suggests Irish Catholics ignore this rule). Rosary may be prayed separately. ---Funeral Mass with body present. Usually no eulogies by family or friends. ---Rite of committal ---Cremation is permitted but is preferably done following the funeral Mass. ---Burial in a Catholic cemetery is not required but may be preferred by some adherents. Eastern Orthodox ---A service is held immediately after death. ---Following the service, the body is washed and clothed for burial. ---Wake during which the Psalms are read continuously until the body is taken to church (indeed, until the service begins) ---Preference is for the coffin to be open ---Divine Liturgy ---Funeral service. Modern length can be 2 ½ hours. ---Participants give the deceased a last kiss 25

26 ---Committal service Episcopal Priest may expect to be called before the funeral home is and to play a leading role ---Wake or vigil. Body rarely viewed. ---Funeral usually within two to three days of death ---Committal service Islam Body is washed and shrouded in simple garment ---Burial occurs as soon as possible ---Only men allowed at grave site ---Tradition calls for burial without casket Jewish Body never left unattended from death to burial. Funeral home may have people available to assist with this. 26

27 ---Body is ritually bathed and dressed, possibly by a society organized for this purpose ---Viewing not usual ---No words of condolence offered until after the burial ---Embalming not used unless required by law ---Burial as soon as possible after death ---Burial in the earth preferred ---Traditionally a simple casket made only of wood with no metal parts. ---No or fewer flowers than at Christian services (depends on the branch of Judaism) ---Service may be at graveside only Lutheran closed coffin ---coffin closed by pall (white cloth) so no distinction between fancy or plain coffin Methodist Viewing OK 27

28 ---Funeral usually held within two or three days ---Food usually not served after the burial Mormon Bishop (equivalent rank to a priest or minister) has precedence over family in funeral decisions ---Unless prohibited by law, a deceased individual who has received temple endowment is prepared for burial and dressed by endowed members of the same gender as the deceased ---Preference against cremation unless required by law ---Family may gather before the funeral and perhaps view body ---Funeral follows usual sacrament meeting format. Casket is closed. ---There may be only a graveside service Presbyterian Visitation at funeral home but body usually not viewed ---Music 28

29 ---Eulogies by family and friends Quaker Funeral follows the usual Meeting for Worship ---Body rarely present ---Funeral usually within a week but can occur much later ---May be light meal at the meetinghouse following the funeral ---Graveside ceremony very brief ---Cremation common 29

30 1 Michael D. Casanto, et al., A Model Code of Ethics for Guardians, 1988, Rule 5, page 16, 2 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 50, 3 Shirley Henderson, Ethics and the Professional Guardian, 2009, pages 8-14, 4 St. Brigid of Kildare Catholic Parish, What You Need to Know About Catholic Funerals, undated, 5 The Jewish Federations of North America, Jewish Funeral Customs, 2011, 6 Shirley Henderson, Ethics and the Professional Guardian, 2009, page 8, The five prongs of ethical decision making for a professional guardian are ward s preferences, substantial harm test, best interests test, independent opinion and knowledge. 7 The United Synagogue of Conservative Judaism, Guide to Jewish Funeral Practice, 2010, 8 HALT, Guardians and Guardianships: A Primer, undated, page 1, 9 Uniform Guardianship and Protective Proceedings Act, 1997, 411(a)(7) and 411(a)(4), The Act, although endorsed by the American Bar Association, has not been widely adopted by the states: Uniform Law Commission, Uniform Guardianship and Protective Proceedings Act, 2011, s%20act 10 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 26, 11 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 27, 12 Michael Longyear, Certified Professional Guardian Manual, 2007, page 6-8, 13 Michael Longyear, Certified Professional Guardian Manual, 2007, page 3-15, 14 Michael Longyear, Certified Professional Guardian Manual, 2007, page 3-15, 15 Federal Trade Commission, Funerals, undated, 16 New Jersey Division of Consumer Affairs, Preneed Funeral Arrangements, undated, reneed+funeral+arrangements&hl=en&gl=us&pid=bl&srcid=adgeesieykn4t3wopv4njwidzs5dbd0- wscumovv49oucbwl6ly3q07yvr4krqrltvq1nun5ynn6y6whbhl1hobfonnlwq0i59alxsski8fsz6ri FO4l34R1nCro8azpK_I-HhKOJ0id&sig=AHIEtbQ-U_IBXjBHfMTATGPuhwyN4KnQSw 17 Bob Mason, Pre-Need Funeral Contracts, 2010, 18 Oregon Insurance Division, Preneed funeral plans and so- called funeral insurance, undated, pdf+preneed+funeral+arrangements&hl=en&gl=us&pid=bl&srcid=ADGEESh7dOUAFOy8RUC-u- gw4q5rcrsnujrmlu- TO2tSyOf6_rUT8cCPUMDW80hYlr3_4D6EgDHF Yqp_CAUMZfuqcJCACmSpCQm0XhkVlhI0CRC VoAHQ0is9PVEQD_bD0LK3EProm4&sig=AHIEtbQWEdkmOTQPtnxVSPsOuxznI7-Azw 19 Consumers Union, Preneed Funeral Arrangements, 2000, 30

31 20 Harbour City Funeral Home, Catholic Funerals, 2005, 21 Rabbi Andrea Frank, Wedding Officiant Honorarium (Fee) Guide, 2011, 22 Department of Regulatory Agencies, A Guide to Assist Consumers Make Preneed Funeral Arrangements, 2001, ng%2520documents/preneed.pdf+preneed+funeral+arrangements&hl=en&gl=us&pid=bl&srcid=adgees jjrzjo9oslcb0v5w2m-bx14- Wk88S_KloftjK6VWkD0AlL_v9VqfRnSiDUZI5Vfmm0P7mIqvRNNSEEK20BOFpkB5H2567c7rtkqg00VoTt0kCi0ftc0mnbbElJ3XAK2_rlBbc&sig=AHIEtbR0zAe5sZlDw90jTFl3_N4phlMOPQ 23 Consumers Union, Preneed Funeral Arrangements, 2000, 24 Nelsen Funeral Home, Pre-planning Frequently Asked Questions, 2008, 25 Oregon Insurance Division, Preneed funeral plans and so- called funeral insurance, undated, pdf+preneed+funeral+arrangements&hl=en&gl=us&pid=bl&srcid=ADGEESh7dOUAFOy8RUC-u- gw4q5rcrsnujrmlu- TO2tSyOf6_rUT8cCPUMDW80hYlr3_4D6EgDHF Yqp_CAUMZfuqcJCACmSpCQm0XhkVlhI0CRC VoAHQ0is9PVEQD_bD0LK3EProm4&sig=AHIEtbQWEdkmOTQPtnxVSPsOuxznI7-Azw 26 Neptune Society, Frequently Asked Questions, 2011, 27 Neptune Society, Frequently Asked Questions, 2011, 28 Bob Mason, Pre-Need Funeral Contracts, 2010, 29 Mississippi Secretary of State, Pre-Need Funeral Plans, undated, Need_QA2.pdf+preneed+funeral+arrangements&hl=en&gl=us&pid=bl&srcid=ADGEESio1p5WqL9DOet 5AIFdtHFhuGssKvREUp- QaS2CkIugGDCPHdde3pmy3ssUhIXNHkxnS1eiz1ti87e3ddO9MXk3bVWyAgBJq3Xo5Z3VUNKD3QX vzf6-nwltdirw5-l2uetronuo&sig=ahietbso1bxclhben9zymutoz7l-qnbkhg 30 Missouri Attorney General, Operation Grave Concerns, 2005, 31 Teri Sforza, Funeral industry ripped off seniors, state says, Orange County Register, April 20, 2011, 32 Bob Tell, How Risky Are Pre-Need Funeral Plans?, 2008, 33 Newson6, Creek County Funeral Director Arrested on Allegations of Fraud, 2011, 34 Tadophilia, Louisville funeral director arrested for keeping corpse, 2007, 35 Aaron Mason, Unburied body closes funeral homes, 2010, 36 Maria Calabrese, Funeral director arrested; Charged with indignity to humans remains, fraud, 2008, 37 Maria Calabrese, Funeral director arrested; Charged with indignity to humans remains, fraud, 2008, 38 Vanessa Doctor, Canadian Funeral Director Arrested for Ashes Fraud, 2007, 39 Kelsey Starks, Kelsey Starks, New investigation at Pyke Funeral Home after director s arrest, 2010, 40 Ronda Sloan, Former Funeral Director Arrested on 20 Criminal Charges, 2007, 41 Wikipedia, Tri-State Crematory, 2011, 31

32 42 Texas State Courts, Minimum Standards for Guardianship Services, undated, 43 Shirley Henderson, Alzheimer s and the Professional Guardian, 2007, pages 56-57, 44 See also, for example, Nevada Revised Statute (a) html#NRS159Sec Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 79, 46 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 79, 47 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 79, See also Social Security Administration, What to Do When a Beneficiary Dies, undated, 48 Social Security Administration, What to Do When a Beneficiary Dies, undated, 49 Senior Corps, Does Medicare Cover Funeral Expenses?, undated, 50 Department of Veterans, Burial and Plot-Internment Allowances, Department of Veterans Affairs, Burial Benefits Available from the National Cemetery Administration, 2010, 52 Department of Defense, Services Provided, undated, Department of Defense, Frequently Asked Questions, undated, 54 Riverside National Cemetery, Memorial Honor Detail, undated, 55 Actors Fund, Funerals and Burials, 2010, 56 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, pages 79-80, 57 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, page 80, 58 Hon. Nancy Alley, et al., Florida Guardianship Law and Information, 2007, pages 80, 59 Nevada Revised Statute , 60 Anonymous, Death of an Intestate Ward, undated, Intestate-Ward.htm 61 The Family Plot Blog, Baptist Funeral Traditions, 2010, 62 Funerals and Flowers, Buddhist Funeral, 2011, 63 Roman Catholic Diocese of Portland, Catholic Funeral Rites, 2006, 64 The Family Plot Blog, Episcopalian and Anglican Funeral Customs, 2010, 65 Funerals and Flowers, Death and Funeral Customs: Islam, 2011, also Funerals and Flowers, Islamic Funerals, 2011, 66 Star of David Memorial Chapels, Jewish Burial Customs, undated, 67 Evangelical Lutheran Church in America, Funeral, undated, Faith/Worship/Learning-Center/FAQs/Funerals.aspx 68 The Family Plot Blog, Methodist Funeral Customs, 2010, 32

33 69 Mormon Shares, LDS Burial and Mormon Funeral Planning Information, 2010, 70 The Family Plot Blog, Presbyterian Funeral Customs, 2011, 71 Funeralwise, Funeral Customs: Quaker, 2010, 33