Page A10
JULY 2017
FUNERAL HOME & CEMETERY NEWS
S ec t i on A
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Harvey I. Lapin, P.C., is a member of the Illinois Bar and Florida Bar. He
is a member of the faculty at the John Marshall Law School in Chicago
and is presently teaching the subject of Tax Exempt Organizations. He is
also associated with Florida-based law firm Sachs, Sax & Caplan, leading
the firm’s Funeral, Cemetery and Cremation Practice Group.
He has written numerous articles on the subject of taxation, funeral
and cemetery law.
The subject discussed in this article and future articles resulted from
the questions from readers. The author is licensed to practice law in
Illinois, Florida and Wisconsin. He has been involved with legal mat-
ters related to the industry in almost every state and can be reached by
phone at 847-334-1983 or by email at
harv4law@gmail.com.
www.nomispublications.com Funeral Home & Cemetery News Contributors share insights and exchange ideas. BlogsOwnership of
Cemetery Space
Problems (Part 2)
The author discussed in part 1 of this column the prob-
lems that arise concerning the ownership and use of mul-
tiple unused cemetery spaces after the original owners die
without providing for future ownership and use when
there is no applicable state statutory law. The discussion
will continue in this column with a review of the state law
in Illinois on the subject.
Some states have dealt with the problems discussed in
Part 1 of this column with legislation. In Illinois, for ex-
ample, the state legislature enacted Section 765 ILCS
835/16 of the Cemetery Protection Act that went into ef-
fect on January 1, 2002 allowing cemeteries to minimize
the problems by obtaining an Heirship Affidavit. The law
provides that if a cemetery authority receives an Heirship
Affidavit from an executor, personal representative, surviv-
ing spouse or heir of the deceased owner of multiple inter-
ment rights, the cemetery can rely on the information in
the affidavit to determine the use of the unused interment
rights without any liability. The law provides that an affi-
davit would only be required if an owner had not specifi-
cally given the unused interment rights to heirs, provided
a cemetery interment rights form to the cemetery or had a
specific bequest in a will.
The law specifically states that when the owner of multi-
ple interments rights dies any unused spaces not previous-
ly designated can only be transferred by a specific bequest of
those spaces in a will. If there is no specific bequest or a life-
time transfer then the ownership of any unused spaces may
be determined by a cemetery authority in accordance with
the standard affidavit of ownership and the right to use any
spaces will be determined in the order of death of the persons
listed on that standard affidavit. Section 16 also provides that
if all the living heirs are in agreement they can sell the unused
interment rights and if two thirds of the living heirs agree a
spouse of an heir may be allowed to use an interment right.
While the problems have been minimized in Illinois by the
enactment of the law, problems can still occur if the owner
of multiple interment rights dies without making a specific
bequest in lifetime or by will or providing the cemetery with
a written designation and the cemetery does not obtain an
Heirship Affidavit.
If the owner does not provide the information, make a be-
quest or the cemetery does not obtain an Heirship Affidavit,
the future right to use the space can get complicated. For ex-
ample, assume that “A” and “B”, husband and wife, purchase
five (5) interment rights in a cemetery. “A” and “B”, have
three (3) children, “C”, “D”, and “E”. The cemetery does not
have any rules and regulations on the subject of ownership
rights after the original owner dies. “A” dies and uses one of
the interment rights. “A” made no provision for the inter-
ment rights in his will or during lifetime. “B” dies and is in-
terred in a space and she made no provision for the interment
rights in her will or during lifetime. “C”, “D”, and “E” now
would be considered as owners of the remaining three (3) in-
terment rights as tenants in common. When “C”, “D”, and
“E” die, they each can use one of the other interment rights.
If “C” marries and then dies, one of the remaining interment
rights can be used by “C” and “C”’s rights in the other two (2)
interment rights would terminate. However, if “C” is interred
elsewhere, then “C”’s interest as a tenant in common in the
three (3) remaining interment rights will be owned by “C”’s
spouse and any children they may have. It is at this point
that the ownership can get even more complicated and there
could be many possible claims for the remaining spaces.
Another factor that confuses the ownership is Dissolution of
the Marriage without providing in the agreement for a trans-
fer of any interment rights held jointly by the spouses. In
the event that ownership is held in joint tenancy, both
parties will have an equal interest until one dies and then
the surviving party will own any remaining unused inter-
ment rights. If there are problems after a divorce between
the former spouses it is not uncommon for a cemetery to
be involved in a dispute on the use of the unused inter-
ment rights.
A lot of the confusion in this area has been caused be-
cause many attorneys who specialize in the estate plan-
ning and dissolution of marriage area are not familiar with
the special requirements for the transfer of cemetery prop-
erty. The author believes it would be helpful for subscrib-
ers to alert local attorneys about the law in their state and
suggest to the attorney they deal with the subject when
preparing wills and trusts for clients.
This article is for the information of subscribers and does
not constitute legal advice about this subject. All subscrib-
ers should accordingly consult with their own attorney to
make sure they are in compliance with the laws in their
state.
Associate Pastor Mandy Sanders
Ferncliff dedicates Weekend to Fallen Soldiers and
All Who Have Died
Releasing Candle Lanterns on the Pond at Ferncliff
SPRINGFIELD,OH—
During Memorial Day weekend,
Fern-
cliff Cemetery, Arboretum and Crematory
paid tribute to
deceased military and all who have died. Ceremonies and ac-
tivities brought together families, community members, mili-
tary and religious dignitaries as well as government officials.
During Sunday’s fifth annual Floating Lantern Ceremony,
families inscribed personal messages to their deceased loved
ones on candle lanterns, and when night fell they released them
onto the pond on the grounds of Ferncliff. Inspirational words
were shared by
Mandy Sanders
, Associate Pastor of New Hope
Church in Springfield, and participants had time to remember
and reflect. Although families and friends were acknowledging
loved ones no longer with them, the atmosphere was one of cel-
ebration. Refreshments were served and raffle prizes awarded
including a TV and a girl’s and a boy’s bicycle.
A parade markedMemorial Day, followed by Clark County’s
Veterans’ Honor Service at the War Memorial on the grounds
of Ferncliff.The cemetery is the final resting place of more than
5,000 military, dating back to 1863, and has been a longstand-
ing advocate of veterans and host of the honor service. Chaplin
Jim Stewart
,
Jon Stewart
of the Clark County Veterans Council
and Springfield mayor
Warren Copeland
addressed the crowd.
H. Eugene (Doak) Walker
, Detachment 963 of the Marine
Corps League, posted and retired the Colors.
“Ferncliff is honored to pay tribute to fallen military service
men and women who sacrificed so much for our country,” re-
marked
Stan Spitler
, Ferncliff Superintendent.
The Superintendent also provided an update on Ferncliff’s
House of Reflections, scheduled to open later this summer.
The building, formerly the Superintendent’s House, circa
1890, is being converted to accommodate 368 glass-fronted
indoor niches where family and friends of loved ones can pri-
vately reflect in comfortable, updated, tranquil surroundings.
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