405 IAC 2-4-2 - Purchase of burial spaces
Authority: IC 12-15-1-10; IC 12-15-1-15; IC 12-15-21-2
Affected: IC 12-13-7-3; IC 12-15
Sec. 2.
(a) The
following definitions apply throughout this section:
(1) "Burial expenses" means the following
additional expenses associated with purchasing an applicable burial space:
(A) The transfer of the deceased.
(B) The use of a hearse during a
ceremony.
(C) The purchase of death
certificates.
(2)
"Burial spaces" means burial plots, gravesites, crypts, mausoleums, urns,
niches, caskets and other customary and traditional repositories for the
deceased's bodily remains, provided such spaces are owned by the individual or
are held for his or her use. Additionally, the term includes necessary and
reasonable improvements or additions to or upon such burial spaces including,
but not limited to, vaults, headstones, markers, plaques, or burial containers
and arrangements for opening and closing the gravesite for burial of the
deceased.
(3) "Immediate family"
means an individual's minor and adult children, including adopted children and
step-children, and an individual's brothers, sisters, parents, adoptive
parents, and the spouses of those individuals. Neither dependency nor living in
the same household will be a factor in determining whether a person is an
immediate family member.
(b) Pursuant to
20
CFR 416.1231, the purchase of a burial space
and burial expenses for the member, the member's spouse, or the member's
immediate family members shall be deemed an exempt resource.
Notes
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