United States — Utah Act or statute

United States — Utah legislation

Utah Code § 8-4-2

Endowment care cemeteries must create and fund an endowment care trust fund, file an annual report, and use a trustee for attestation and investment rules.

Source excerpt

annual reportingattestationattestation costscemetery administrationcemetery endowment fundscemetery operationscemetery reportingcompensation limitsendowment careendowment care cemetery operationsendowment care fundsendowment care recordsfund administrationfunding shortfallsindependent attestationinvestmentinvestment of trust fundsminimum depositsplot-space salesrecordkeepingreportingsale contractsales contractssales reportingtrust fund deposittrust fund depositstrust fundstrust termstrustee compensationtrusts

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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“Endowment care cemeteries must create and fund an endowment care trust fund, file an annual report, and use a trustee for attestation and investment rules.”

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Endowment care cemetery trust funds -- Deposits in endowment fund -- Reports -- Penalties for failure to file -- Investment of trust fund money -- Attestation.

Endowment care cemeteries must create and fund an endowment care trust fund, file an annual report, and use a trustee for attestation and investment rules.

Section 8-4-2

Subsection 8-4-2(3)

Each endowment care cemetery must prepare an annual written report, have it verified by an officer of the cemetery authority, keep it on file at the principal office, make it available on request, and complete it by the 15th day of the third month after fiscal…

Section 8-4-2(3)

Subsection 8-4-2(4)

An officer, director, partner, proprietor, or other person having control of the records of an endowment care cemetery shall provide the reports and records necessary to comply with the provisions of this chapter.

Section 8-4-2(4)

Subsection 8-4-2(9)(a)

The trustee must submit an annual independent attestation of the endowment care trust funds to the endowment care cemetery.

Section 8-4-2(9)(a)

Subsection 8-4-2(11)

The income from an endowment care fund shall be used for the care, maintenance, and embellishment of the cemetery as determined by the endowment care cemetery, and to pay for administering the fund.

Section 8-4-2(11)

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Showing 43 of 43 provisions

Provision 42Offence

§ 8-4-2Endowment care cemetery trust funds -- Deposits in endowment fund -- Reports -- Penalties for failure to file -- Investment of trust fund money -- Attestation.Offence

Source excerpt

Endowment care cemeteries must create and fund an endowment care trust fund, file an annual report, and use a trustee for attestation and investment rules.

Endowment care cemetery trust funds -- Deposits in endowment fund -- Reports -- Penalties for failure to file -- Investment of trust fund money -- Attestation. An endowment care cemetery shall establish an endowment care trust fund in accordance with Title 75B, Chapter 2, Uniform Trust Code. Any newly established endowment care cemetery or existing cemetery converting to an endowment care cemetery shall deposit a minimum of $25,000 in the endowment care trust fund. Each endowment care cemetery shall deposit in the endowment care trust fund for each plot space sold or disposed of a minimum of: $1.50 a square foot for each grave; $15 for each niche; and $60 for each crypt. An endowment care cemetery shall collect endowment care funds only pursuant to a written contract of sale signed by the endowment care cemetery and the purchaser. The contract of sale shall specify the terms of the endowment care trust consistent with this section and the terms of payment. If requested by the purchaser, a copy of the endowment care trust shall be provided to the purchaser. Each endowment care cemetery shall prepare an annual written report for the benefit of its trustor lot holders. The report shall contain: information determined to be reasonable and necessary to show compliance with the provisions of this chapter; the number and square feet of grave space; the number of crypts and niches sold or disposed of under endowment care during a specific period; and the dollar amount of sales, amounts paid, amounts receivable, and amounts deposited in endowment care funds for crypts, niches, and grave space during a specific period, set forth on the accrual basis as determined by the cemetery authority. An officer of the endowment care cemetery authority shall verify the report. The report shall be on file in the principal office of the endowment care cemetery and shall be made available upon request. The report shall be completed by the 15th day of the third month following the end of the endowment care cemetery's fiscal year. An officer, director, partner, proprietor, or other person having control of the records of an endowment care cemetery shall provide the reports and records necessary to comply with the provisions of this chapter. A person is guilty of a class A misdemeanor who willfully and intentionally fails to: deposit funds collected as endowment care funds into the endowment care trust within 30 days of receipt of the funds; or prepare the report required by Subsection (3) . Endowment care funds may be invested separately or together. The investment income shall be divided between the funds in the proportion that each contributed to the invested amount. Endowment care funds shall be invested in accordance with Section 31A-18-105 and Title 75B, Chapter 2, Uniform Trust Code. An endowment care cemetery shall place endowment care funds with an independent trustee appointed by the endowment care cemetery. A trustee may be independent even if it has common ownership with the cemetery. The independent trustee shall be a depository institution, as defined by Section 7-1-103 , or an insurer, as defined in Section 31A-1-301 . The trustee shall submit to the endowment care cemetery an annual independent attestation of the endowment care trust funds. The attestation shall state: the total amount of the general and special endowment care funds invested by law; the amount of cash on hand not invested; the location, description, and character of the investments in which the special endowment care funds are invested; the value of any securities held in the endowment care fund; and the actual financial condition of the funds. A trustee may not receive compensation for services and expenses, including audits, in excess of 5% of the income derived from an endowment care fund in any year. If there are insufficient funds from the income derived from the endowment care trust fund to pay for the attestation of the endowment care funds, the endowment care cemetery shall pay amounts due from funds other than the endowment care trust fund or income derived from that fund. The income from an endowment care fund shall be used for the care, maintenance, and embellishment of the cemetery as determined by the endowment care cemetery, and to pay for administering the fund.

Section 8-4-2Verify source

§ 8-4-2(1)Subsection 8-4-2(1)Provision

Source excerpt

An endowment care cemetery must establish an endowment care trust fund and make required deposits into it.

An endowment care cemetery shall establish an endowment care trust fund in accordance with Title 75B, Chapter 2, Uniform Trust Code. Any newly established endowment care cemetery or existing cemetery converting to an endowment care cemetery shall deposit a minimum of $25,000 in the endowment care trust fund. Each endowment care cemetery shall deposit in the endowment care trust fund for each plot space sold or disposed of a minimum of: $1.50 a square foot for each grave; $15 for each niche; and $60 for each crypt.

Section 8-4-2(1)Verify source

§ 8-4-2(1)(a)Subsection 8-4-2(1)(a)Provision

Source excerpt

Newly established endowment care cemeteries, and existing cemeteries converting to that status, must deposit at least $25,000 into the endowment care trust fund.

Any newly established endowment care cemetery or existing cemetery converting to an endowment care cemetery shall deposit a minimum of $25,000 in the endowment care trust fund.

Section 8-4-2(1)(a)Verify source

§ 8-4-2(1)(b)Subsection 8-4-2(1)(b)Provision

Source excerpt

An endowment care cemetery must deposit minimum amounts into the endowment care trust fund when a plot space is sold or disposed of.

Each endowment care cemetery shall deposit in the endowment care trust fund for each plot space sold or disposed of a minimum of: $1.50 a square foot for each grave; $15 for each niche; and $60 for each crypt.

Section 8-4-2(1)(b)Verify source

§ 8-4-2(1)(b)(i)Subsection 8-4-2(1)(b)(i)Provision

Source excerpt

A rate of $1.50 per square foot applies for each grave.

$1.50 a square foot for each grave;

Section 8-4-2(1)(b)(i)Verify source

§ 8-4-2(1)(b)(ii)Subsection 8-4-2(1)(b)(ii)Provision

Source excerpt

A charge of $15 applies for each niche.

$15 for each niche; and

Section 8-4-2(1)(b)(ii)Verify source

§ 8-4-2(1)(b)(iii)Subsection 8-4-2(1)(b)(iii)Provision

Source excerpt

The amount is $60 for each crypt.

$60 for each crypt.

Section 8-4-2(1)(b)(iii)Verify source

§ 8-4-2(2)Subsection 8-4-2(2)Provision

Source excerpt

An endowment care cemetery may collect endowment care funds only under a written contract of sale signed by the cemetery and the purchaser.

An endowment care cemetery shall collect endowment care funds only pursuant to a written contract of sale signed by the endowment care cemetery and the purchaser. The contract of sale shall specify the terms of the endowment care trust consistent with this section and the terms of payment. If requested by the purchaser, a copy of the endowment care trust shall be provided to the purchaser.

Section 8-4-2(2)Verify source

§ 8-4-2(2)(a)Subsection 8-4-2(2)(a)Provision

Source excerpt

An endowment care cemetery may collect endowment care funds only under a written contract of sale signed by the cemetery and the purchaser.

An endowment care cemetery shall collect endowment care funds only pursuant to a written contract of sale signed by the endowment care cemetery and the purchaser.

Section 8-4-2(2)(a)Verify source

§ 8-4-2(2)(b)Subsection 8-4-2(2)(b)Provision

Source excerpt

The contract of sale must state the endowment care trust terms, consistent with this section and the payment terms.

The contract of sale shall specify the terms of the endowment care trust consistent with this section and the terms of payment.

Section 8-4-2(2)(b)Verify source

§ 8-4-2(2)(c)Subsection 8-4-2(2)(c)Provision

Source excerpt

If requested by the purchaser, a copy of the endowment care trust shall be provided to the purchaser.

Section 8-4-2(2)(c)Verify source

§ 8-4-2(3)Subsection 8-4-2(3)Provision

Source excerpt

Each endowment care cemetery shall prepare an annual written report for the benefit of its trustor lot holders. The report shall contain: information determined to be reasonable and necessary to show compliance with the provisions of this chapter; the number and square feet of grave space; the number of crypts and niches sold or disposed of under endowment care during a specific period; and the dollar amount of sales, amounts paid, amounts receivable, and amounts deposited in endowment care funds for crypts, niches, and grave space during a specific period, set forth on the accrual basis as determined by the cemetery authority. An officer of the endowment care cemetery authority shall verify the report. The report shall be on file in the principal office of the endowment care cemetery and shall be made available upon request. The report shall be completed by the 15th day of the third month following the end of the endowment care cemetery's fiscal year.

Section 8-4-2(3)Verify source

§ 8-4-2(3)(a)Subsection 8-4-2(3)(a)Provision

Source excerpt

Each endowment care cemetery must prepare an annual written report for the benefit of its trustor lot holders.

Each endowment care cemetery shall prepare an annual written report for the benefit of its trustor lot holders.

Section 8-4-2(3)(a)Verify source

§ 8-4-2(3)(b)Subsection 8-4-2(3)(b)Provision

Source excerpt

The report must include specified compliance, inventory, and endowment-care sales/payment information.

The report shall contain: information determined to be reasonable and necessary to show compliance with the provisions of this chapter; the number and square feet of grave space; the number of crypts and niches sold or disposed of under endowment care during a specific period; and the dollar amount of sales, amounts paid, amounts receivable, and amounts deposited in endowment care funds for crypts, niches, and grave space during a specific period, set forth on the accrual basis as determined by the cemetery authority.

Section 8-4-2(3)(b)Verify source

§ 8-4-2(3)(b)(i)Subsection 8-4-2(3)(b)(i)Provision

Source excerpt

information determined to be reasonable and necessary to show compliance with the provisions of this chapter;

Section 8-4-2(3)(b)(i)Verify source

§ 8-4-2(3)(b)(ii)Subsection 8-4-2(3)(b)(ii)Provision

Source excerpt

the number and square feet of grave space;

Section 8-4-2(3)(b)(ii)Verify source

§ 8-4-2(3)(b)(iii)Subsection 8-4-2(3)(b)(iii)Provision

Source excerpt

the number of crypts and niches sold or disposed of under endowment care during a specific period; and

Section 8-4-2(3)(b)(iii)Verify source

§ 8-4-2(3)(b)(iv)Subsection 8-4-2(3)(b)(iv)Provision

Source excerpt

the dollar amount of sales, amounts paid, amounts receivable, and amounts deposited in endowment care funds for crypts, niches, and grave space during a specific period, set forth on the accrual basis as determined by the cemetery

Section 8-4-2(3)(b)(iv)Verify source

§ 8-4-2(3)(c)Subsection 8-4-2(3)(c)Provision

Source excerpt

An officer of the endowment care cemetery authority must verify the report.

An officer of the endowment care cemetery authority shall verify the report.

Section 8-4-2(3)(c)Verify source

§ 8-4-2(3)(d)Subsection 8-4-2(3)(d)Provision

Source excerpt

The report must be kept on file at the principal office of the endowment care cemetery, and it must be made available on request.

The report shall be on file in the principal office of the endowment care cemetery and shall be made available upon request.

Section 8-4-2(3)(d)Verify source

§ 8-4-2(3)(e)Subsection 8-4-2(3)(e)Provision

Source excerpt

The report must be completed by the 15th day of the third month after the end of the endowment care cemetery’s fiscal year.

The report shall be completed by the 15th day of the third month following the end of the endowment care cemetery's fiscal year.

Section 8-4-2(3)(e)Verify source

§ 8-4-2(4)Subsection 8-4-2(4)Provision

Source excerpt

Section 8-4-2(4)Verify source

§ 8-4-2(5)Subsection 8-4-2(5)Provision

Source excerpt

A person is guilty of a class A misdemeanor who willfully and intentionally fails to: deposit funds collected as endowment care funds into the endowment care trust within 30 days of receipt of the funds; or prepare the report required by

Section 8-4-2(5)Verify source

§ 8-4-2(5)(a)Subsection 8-4-2(5)(a)Provision

Source excerpt

An unidentified actor must deposit endowment care funds into the endowment care trust within 30 days after receiving the funds.

deposit funds collected as endowment care funds into the endowment care trust within 30 days of receipt of the funds; or

Section 8-4-2(5)(a)Verify source

§ 8-4-2(5)(b)Subsection 8-4-2(5)(b)Provision

Source excerpt

Prepare the report required by Subsection (3).

prepare the report required by Subsection (3) .

Section 8-4-2(5)(b)Verify source

§ 8-4-2(6)Subsection 8-4-2(6)Provision

Source excerpt

Endowment care funds may be invested separately or together, and investment income must be divided among the funds in proportion to each fund’s contribution to the invested amount.

Endowment care funds may be invested separately or together. The investment income shall be divided between the funds in the proportion that each contributed to the invested amount.

Section 8-4-2(6)Verify source

§ 8-4-2(7)Subsection 8-4-2(7)Provision

Source excerpt

Endowment care funds must be invested according to Section 31A-18-105 and Title 75B, Chapter 2, Uniform Trust Code.

Endowment care funds shall be invested in accordance with Section 31A-18-105 and Title 75B, Chapter 2, Uniform Trust Code.

Section 8-4-2(7)Verify source

§ 8-4-2(8)Subsection 8-4-2(8)Provision

Source excerpt

An endowment care cemetery shall place endowment care funds with an independent trustee appointed by the endowment care cemetery. A trustee may be independent even if it has common ownership with the cemetery. The independent trustee shall be a depository institution, as defined by Section 7-1-103 , or an insurer, as defined in Section 31A-1-301 .

Section 8-4-2(8)Verify source

§ 8-4-2(8)(a)Subsection 8-4-2(8)(a)Provision

Source excerpt

An endowment care cemetery must place endowment care funds with an independent trustee it appoints.

An endowment care cemetery shall place endowment care funds with an independent trustee appointed by the endowment care cemetery.

Section 8-4-2(8)(a)Verify source

§ 8-4-2(8)(b)Subsection 8-4-2(8)(b)Provision

Source excerpt

A trustee may still be considered independent even when there is common ownership with the cemetery.

A trustee may be independent even if it has common ownership with the cemetery.

Section 8-4-2(8)(b)Verify source

§ 8-4-2(8)(c)Subsection 8-4-2(8)(c)Provision

Source excerpt

An independent trustee must be either a depository institution or an insurer, as defined by the cited sections.

The independent trustee shall be a depository institution, as defined by Section 7-1-103 , or an insurer, as defined in Section 31A-1-301 .

Section 8-4-2(8)(c)Verify source

§ 8-4-2(9)Subsection 8-4-2(9)Provision

Source excerpt

The trustee must submit an annual independent attestation of the endowment care trust funds to the endowment care cemetery.

The trustee shall submit to the endowment care cemetery an annual independent attestation of the endowment care trust funds. The attestation shall state: the total amount of the general and special endowment care funds invested by law; the amount of cash on hand not invested; the location, description, and character of the investments in which the special endowment care funds are invested; the value of any securities held in the endowment care fund; and the actual financial condition of the funds.

Section 8-4-2(9)Verify source

§ 8-4-2(9)(a)Subsection 8-4-2(9)(a)Provision

Source excerpt

The trustee must submit an annual independent attestation of the endowment care trust funds to the endowment care cemetery.

The trustee shall submit to the endowment care cemetery an annual independent attestation of the endowment care trust funds.

Section 8-4-2(9)(a)Verify source

§ 8-4-2(9)(b)Subsection 8-4-2(9)(b)Provision

Source excerpt

The attestation shall state: the total amount of the general and special endowment care funds invested by law; the amount of cash on hand not invested; the location, description, and character of the investments in which the special endowment care funds are invested; the value of any securities held in the endowment care fund; and the actual financial condition of the funds.

Section 8-4-2(9)(b)Verify source

§ 8-4-2(9)(b)(i)Subsection 8-4-2(9)(b)(i)Provision

Source excerpt

the total amount of the general and special endowment care funds invested by law;

Section 8-4-2(9)(b)(i)Verify source

§ 8-4-2(9)(b)(ii)Subsection 8-4-2(9)(b)(ii)Provision

Source excerpt

the amount of cash on hand not invested;

Section 8-4-2(9)(b)(ii)Verify source

§ 8-4-2(9)(b)(iii)Subsection 8-4-2(9)(b)(iii)Provision

Source excerpt

the location, description, and character of the investments in which the special endowment care funds are invested;

Section 8-4-2(9)(b)(iii)Verify source

§ 8-4-2(9)(b)(iv)Subsection 8-4-2(9)(b)(iv)Provision

Source excerpt

the value of any securities held in the endowment care fund; and

Section 8-4-2(9)(b)(iv)Verify source

§ 8-4-2(9)(b)(v)Subsection 8-4-2(9)(b)(v)Provision

Source excerpt

the actual financial condition of the funds.

Section 8-4-2(9)(b)(v)Verify source

§ 8-4-2(10)Subsection 8-4-2(10)Provision

Source excerpt

A trustee may not receive more than 5% of endowment care fund income for services and expenses, including audits. If fund income is insufficient to pay for attestation, the endowment care cemetery must pay the amount due from other funds.

A trustee may not receive compensation for services and expenses, including audits, in excess of 5% of the income derived from an endowment care fund in any year. If there are insufficient funds from the income derived from the endowment care trust fund to pay for the attestation of the endowment care funds, the endowment care cemetery shall pay amounts due from funds other than the endowment care trust fund or income derived from that fund.

Section 8-4-2(10)Verify source

§ 8-4-2(10)(a)Subsection 8-4-2(10)(a)Provision

Source excerpt

A trustee may not receive compensation for services and expenses, including audits, above 5% of income from an endowment care fund in a year.

A trustee may not receive compensation for services and expenses, including audits, in excess of 5% of the income derived from an endowment care fund in any year.

Section 8-4-2(10)(a)Verify source

§ 8-4-2(10)(b)Subsection 8-4-2(10)(b)Provision

Source excerpt

If income from the endowment care trust fund is not enough to pay for attestation of the endowment care funds, the endowment care cemetery must pay the amount due from other funds.

If there are insufficient funds from the income derived from the endowment care trust fund to pay for the attestation of the endowment care funds, the endowment care cemetery shall pay amounts due from funds other than the endowment care trust fund or income derived from that fund.

Section 8-4-2(10)(b)Verify source

§ 8-4-2(11)Subsection 8-4-2(11)Provision

Source excerpt

The income from an endowment care fund shall be used for the care, maintenance, and embellishment of the cemetery as determined by the endowment care cemetery, and to pay for administering the fund.

Section 8-4-2(11)Verify source

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Utah Code § 8-4-2

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