Washington Administrative Code

(1) Each establishment entering into prearrangement funeral service contracts which does not use insurance as a method of funding shall establish one or more prearrangement funeral service trust agreements.(2) Such prearrangement funeral service trust agreements shall be between …

(1) Each prearrangement funeral trust shall enter into an agreement with one or more depositories in which the responsibilities of the depository are set forth. The agreement shall contain language which:(a) Sets forth the terms and conditions under which deposits and withdrawals…

(1) Each funeral establishment registered to sell funeral prearrangement contracts must file a statement of its transactions and affairs for the preceding fiscal year. The statement is due to the board ninety days after the end of its fiscal year.(2) The funeral establishment sha…

All payments received must be deposited directly into the appropriate trust fund and may not be offset by the amounts due from the trust prior to deposit. Such deposits must be made on or before the 20th day of the month following receipt of each payment due.[Statutory Authority:…

If human remains do not meet the reduction facility criteria for the method of disposition specified on a prearrangement funeral service contract, an alternate method of disposition shall be determined by the person(s) having the right to direct disposition per RCW 68.50.160.[Sta…

Authorizing agents or persons having the right to direct disposition may change funeral establishments without conflict to the "place and method of disposition," as defined in RCW 68.50.160 (1) and (2). Licensees must permit the release of human remains to another funeral establi…

(1) The use of telephones for solicitation of prearrangements is prevalent. This form of communication offers unique benefits, but entails special risks and poses potential for abuse. The board finds that any impropriety in telephone solicitation is a matter vitally affecting the…

Examination expenses for a funeral prearrangement trust fund examination performed in conjunction with a transfer of ownership or control of a funeral establishment will be paid by the selling entity.[Statutory Authority: RCW 18.39.175(4). WSR 02-19-019, § 308-49-210, filed 9/9/0…

Any cemetery authority not exempt under chapter 68.40 RCW shall establish, maintain, and operate an inviolable endowment care fund. Endowment care, special care, and other cemetery authorities' endowment care funds may be commingled for investment and the income therefrom shall b…

Endowment care funds shall not be used for any purpose other than to provide, through income only, for the endowment care stipulated in the instrument by which the fund was established.Endowment care funds shall be used solely for the general care, maintenance, and embellishment …

For the purposes of this chapter, the following terms will be construed as follows:(1) "Board" means the funeral and cemetery board.(2) "Capital gains" means an increase in principal and is excluded from ordinary income and net ordinary income.(3) "Cemetery authority" means an en…

Any cemetery authority maintaining an endowment care fund shall maintain a current accounting system in accordance with generally accepted accounting principles. The system shall track sales, receipts, and disbursements and include the following:(1) An individual contract or agre…

A cemetery authority not exempt per RCW 68.05.400 must make a deposit to the endowment care fund, for scattering, or additional rights of interment, entombment or inurnment, as required in RCW 68.40.010.[Statutory Authority: RCW 68.05.105 and 18.39.175. WSR 20-09-031, § 308-50A-0…

In determining the trust fund income for the purpose of RCW 68.44.020 and 68.44.170, an allowance for depreciation on the improved real estate will be used as a determining factor in computing fund income. The cemetery authority must document how depreciation is determined.[Statu…

All payments received must be deposited directly into the appropriate trust fund and may not be offset by amounts due from the trust prior to deposit. Such deposits must be made on or before the 20th day of the month following receipt of each payment due.[Statutory Authority: RCW…

For the purposes of this chapter, the following terms will be construed as follows:(1) "Average fair market value" means the average of the fair market values of assets held by the endowment care fund on the first day of the current fiscal year and the first day of each of the tw…

(1) An application for implementation of the total return distribution method shall be submitted at least sixty days prior to the effective date of the election to use total return. The cemetery authority shall provide the board with the following:(a) A written investment and dis…

The cemetery authority or trustee shall calculate the average fair market value of the fund at the beginning of each fiscal year. Appraisal methods and/or sources utilized to determine fair market value to establish the initial value must remain the same in each reporting year.(1…

(1) The board may take corrective measures including reducing the total return percentage under one or more of the following circumstances:(a) If the average fair market value of the endowment care fund declines by ten percent or more over a two-year period;(b) The fair market va…

(1) In the event that the fees paid by the endowment care fund exceed one percent of the average fair market value, the amount in excess of one percent shall be paid from the distribution.(2) Taxes may be paid from the corpus.[Statutory Authority: RCW 68.05.105 and 18.39.175. WSR…

The cemetery authority will provide the board with a report that includes the average fair market value used to determine distribution for the following year and maintain a record of the fair market value each year while using the total return distribution method.As part of the c…

Any cemetery authority selling by prearrangement contracts any merchandise or services shall establish and maintain one or more prearrangement trust funds for the benefit of beneficiaries of prearrangement contracts.[Statutory Authority: RCW 68.05.105 and 18.39.175. WSR 20-09-031…

All definitions of chapter 68.46 RCW apply to this chapter. In addition, the following definition applies:"Direct cost" for the purpose of chapter 68.46 RCW, direct cost includes actual labor cost and other costs associated with delivery of the service. For example: Direct cost o…

In addition to all other requirements of the law relating to consumer contracts, cemetery prearrangement contracts must have:(1) A specific itemization of charges and descriptions for each merchandise or service to be furnished or delivered.(2) An itemization of services to be pe…

All payments received must be deposited directly into the appropriate trust fund and may not be offset by amounts due from the trust prior to deposit. Such deposits must be made on or before the 20th day of the month following receipt of each payment due.[Statutory Authority: RCW…

All cemetery prearrangement contracts must state on the contract what form or forms of delivery of merchandise will constitute "delivery" to satisfy the requirements of RCW 68.46.050.[Statutory Authority: RCW 68.05.105 and 18.39.175. WSR 20-09-031, § 308-51B-030, filed 4/6/20, ef…

Prearrangement services, including shipment and installation of cemetery prearrangement merchandise, shall not be deemed to have been furnished within the meaning of RCW 68.46.050(1) until performance of such services has actually occurred.[Statutory Authority: RCW 68.05.105 and …

Cemetery prearrangement merchandise and services will be delivered within the meaning of RCW 68.46.050(1) when:(1) Actual delivery of the merchandise is made to the contract beneficiary;(2) Delivery of the merchandise is made to the cemetery authority for the contract beneficiary…

No person, firm or corporation will be deemed a supplier for purposes of this chapter, unless it:(1) Permanently and unalterably identifies all merchandise with the name of the contract beneficiary;(2) Submits, upon request of the board, a report of all merchandise which has been…

In any instance where a prearrangement contract containing undelivered merchandise or services is sold, pledged, or otherwise encumbered as security for a loan by cemetery authority, the cemetery authority shall pay into the prearrangement trust fund fifty percent of the total sa…

(1) Any cemetery authority selling undeveloped graves, unconstructed crypts or niches in accordance with chapter 68.46 RCW must make available to the purchaser a statement of the estimated completion date of the development or construction at the time the prearrangement contract …

Any cemetery authority maintaining a prearrangement trust fund shall maintain a current accounting system in accordance with generally accepted accounting principles. The system shall track sales, receipts and disbursements, and include the following:(1) An individual contract or…

To qualify as an applicant for a prearrangement sales license as set forth in RCW 68.05.155 and 68.46.150, applicant must hold a valid and unsuspended certificate of authority to operate a cemetery issued by the state funeral and cemetery board.[Statutory Authority: RCW 68.05.105…

(1) The use of telephones for solicitation of prearrangements is prevalent. This form of communication offers unique benefits, but entails special risk and poses potential for abuse. The board finds that any impropriety in telephone solicitation is a matter vitally affecting the …

A hybrid unit shall mean any combination "casket-vault" that is designed, intended, or represented to function as a substitute for a casket and/or a vault, or intended to serve the same purpose as a casket or a vault or in lieu thereof.[Statutory Authority: RCW 68.05.105 and 18.3…

Hybrid units specified as cemetery merchandise or services in cemetery prearrangement contracts must be itemized, and must disclose and describe all items of support or services which are required or may be required for the future or intended use of hybrid units. "Support or serv…

The definitions found in chapters 68.04 and 68.60 RCW apply to this section.(1) Human remains or reduced human remains may be buried in an abandoned cemetery under the following conditions:(a) Ownership of the plot, right of interment or vested right of placement can be clearly e…

(1) How may a subagent qualify to issue quick titles under RCW 46.12.555? Subagents may issue quick titles under the conditions and procedures established by the department.(2) May a subagent's authority to issue quick titles be terminated or suspended? Yes, if the department or …

(1) May I obtain a certificate of ownership for my vehicle even if I do not want or need to register it? You may obtain a certificate of ownership for your vehicle without a certificate of registration for:(a) Vehicles defined in chapter 46.04 RCW and which are normally registere…

When is an application for certificate of ownership required? In addition to the requirements set forth in chapter 46.12 and 46.16 RCW an application for certificate of ownership is required when:(1) There is a change of vehicle ownership on a Washington certificate of ownership …

(1) What is the penalty fee? When a used Washington registered vehicle is sold, the purchaser has fifteen days from the date of delivery of the vehicle to transfer the vehicle ownership into their name. If they wait until the 16th day or later from the date of delivery, a penalty…

(1) Is a stolen vehicle check required whenever application is made for certificate of ownership? Yes. A Washington Crime Information Center/National Crime Information Center (WACIC/NCIC) stolen vehicle search will be performed on all vehicle title transactions.(2) What is a WACI…

(1) What registered owner and lien holder or secured party information is required on the vehicle record and application for certificate of ownership (title)?The vehicle record and application for certificate of ownership (title) must include:(a) The name of each registered owner…

(1) If the registered owner's address changes, does the owner need to notify the department?Yes.(2) What information do registered owners need to provide to the department if their address changes?The owner must provide to the department:(a) The registered owner's name (natural p…

(1) Does the department use the words "and," "or," or the slash symbol "/" when recording multiple interests on a certificate of ownership? No, the department has not used these designations since 1974 when recording ownership interest. For certificates of ownership that have bee…

(1) What does joint tenancy with rights of survivorship mean when noted on a certificate of ownership? If owners own a vehicle in joint tenancy with rights of survivorship and one of the named parties dies, ownership vests in the surviving joint owner(s). The department will issu…

(1) How is a trust shown on a certificate of ownership? A certificate of ownership may show the name of the trustee(s) or trust in one of the following manners:(a) The trustee(s) name(s) only followed by the designation trustee, i.e., John Doe, trustee; or(b) The trustee(s) name(…

(1) How are the lessee and lessor designated on Washington certificates of ownership?(a) The certificate of ownership will show the name of the lessee as registered owner, followed by LSE. The name of the lessor will be shown as the secured party or legal owner, followed by LSR.(…

(1) Can more than one legal owner show as security interest on the certificate of ownership? Yes, however, this is subject to the limited amount of space available in the department's computer system for legal owner's name information.(2) How are additional legal owner's interest…

(1) What ownership documentation from the manufacturer is required to title a new vehicle?An application for a certificate of ownership for a new vehicle must be accompanied by a manufacturer's statement/certificate of origin (MSO/MCO).(2) What information needs to be shown on th…