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Page A10

JULY 2017

FUNERAL HOME & CEMETERY NEWS

S ec t i on A

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By Atty. Harvey I. Lapin

Legal

Speak

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. Blogs

Ownership 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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