* THE NATIONAL CONCRETE BURIAL VAULT

ASSOCIATION INC. COPYRIGHT 1960

1860s horse drawn hearse found in Germany

THE

ULLETIN Vol. 13

I=1 No, 2 Li April 1998

Museum Collection is Tnbute To Funeral Industry's History

Judge Rules That Town Monopolized Sale of Vaults Cambridge—A key ruling has been is-sued in the town of Lexington's five year legal battle over its rule banning the town's competitors from supplying burial vaults and grave boxes in Lexington. Siding with consumers and small busi-nesses in the burial vault and grave box business, Middlesex Superior Court Judge Regina Quinlan overruled the town's claims that it was immune from antitrust laws because it acted under the authority of applicable state statues.

In an unusually blunt ruling, the judge found that the town lacked "any authority" to mandate that its cemetery customers had to buy burial vaults or grave boxes only from the town. Judge Quinlan rebuked town officials for hav-ing "gone beyond the powers contem-plated by the legislature." Rejecting all antitrust arguments by the town, the judge ruled that the town could sell grave boxes, but chastised town officials that "monopolizing that business is an en-tirely different issue."

Stephen Lofgren of the Massachu- setts Burial Vault Association, whose small business owners supply burial vaults and grave boxes, hailed the court's ruling. "We've fought the town through years of very expensive litiga- tion, more than our members could really afford. It's gratifying to have the court ultimately say that the town doesn't have any right to set itself up as a monopolist. I'm happy for our member companies but also happy for the families who will now have a choice of products." While the judge's ruling does make an end to the town's exclusivity rule more likely, the town still has the right to ask for a jury

Continued on pate 3

If you ever get to Houston, Texas, plan enough time during your stay to visit the National Museum of Funeral History. Its collection of artifacts, valued at well over $3 million, is a trib ute to an industry which dates back to the funeral di-rectors and em-balmers of Ancient Egypt. The mu-seum is a treasure chest of social and echnic funeral tra-ditions, mores and facts. Members of the Funeral and Memorialization Industry Council-including Jim Wiens toured the education facility during their recent meeting.

The 20,000 square foot facility houses the nation's largest collection of funeral ser-vice memorabilia and exhibits that range from an authentic replica of King Tutankhamen's gilded sarcophagus to early 19th century coffins, civil war practices to modern day celebrity memorials and original 19th and 20th century preparation practices. The re-creation of a 1920's era funeral home embalm-ing facility and Victorian display of a home funeral arrangement are also on display. An outstanding collection of vintage vehicles

includes an 1832 horse-drawn hearse, 1888 widow's carriage, funeral sleighs, ornately handcrafted motorized hearses, a one of a kind funeral bus built by Packard in 1916,

the original 12 fantasy coffins from Guiana, West Africa that have been fea-tured through-out the world, and much more. In addition to ex-hibits, intimate theaters feature professionally produced vid-eos that offer an unparralleled history of the

American funeral service industry and the value of the funeral rules and ceremonies still practiced today.

The National Museum of Funeral His-tory is a rich learning collection of great im-portance to our past and future that honors a profession that has perpetuatued the for-mal funeral ceremony and rituals of expres-sion as prescribed by laws and customs.

The non-profit museum is supported by memberships and financial contributions from more than 38,000 funeral service pro-fessionals in North America. It was founded in 1992 by Robert L. Waltrip.

Mark Your Calendar! NCBVA 1998 Annual Convention

June 25-27 Doubletree Hotel & Conference Center

St. Louis, Missouri

Program-at-a-Glance....Page 6

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In Mexico Contact Lucas DePalacio Mexico, D.E.

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Investment Analysis This free analysis will indicate if a crematory is a profitable venture for you. We consider your indi-vidual circumstances and evaluate vital information on costs, depre-ciation, tax savings and estimated profits. We also offer a space and placement evaluation for the pos-sible installation of a cremator within your new or existing facility.

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April 1998 NCBVA BULLETIN

3

President's Message By Jim Wiens NCBVA President

My schedule has been busy recently with a DORIC meeting in Terre Haute, IN and the Funeral and Memorialization Industry Coun-cil (FAMIC) meeting in Houston, TX. It has been a good experience to visit with some of you while attending these meetings. The pace of change in the death care industry continues to quicken as consolidations and consumers change how business is done. Many of you may have seen the recent US News and World Report article on recent developments in the Catholic Cemeteries in Los Angeles and elsewhere. These develop-ments should be watched in your own local area for possible impact on your business.

Mark Minnick, chairman of the government relations committee, has been working with the Veterans Benefit Administration (VBA) concerning outer burial containers in the Na-tional Cemeteries. A regulation is being written to allow the vault dealer to bill the National Cemetery system for an amount yet to be determined and the vault dealer will credit the funeral provider. The funeral provider will allow this credit to the family. Mark indicated that several individuals within VBA have handled the regulation writing process and this has resulted in some delays. He is hopeful that it will be completed by October 1998.

Hugh McQuestion, Tom Monahan and I attended the FAMIC meeting. We toured a Forest Park Funeral Home and Cemetery, which is owned by SCI. We also toured a monu-ment company that is privately owned. We heard a presentation from Tommie Metcalf of SCI. While in the area I visited NCBVA member, J.C. Clifton of Quality Burial Vault and Hugh and I visited Wilbert Vault of Houston.

Marietta Brutsche recently underwent surgery in Florida and Earl reports that she is feeling much better. Please take time to remember Marietta and the Brutsche family in your thoughts and prayers.

Final details are being worked out for the 1998 Conference July 25-27 in St. Louis, MO. We have a great meeting planned for those attending. Suppliers will be able to visit with us not only at the hotel, but also at the tour of Bruns Norwalk Vault in St. Louis. Invited speakers include Steve Saltzman of ABN/AMRO, Fred Watson of the National Cemetery System and Jeff Spahn, safety consultant. If you did not receive your convention program in the mail please contact NCBVA headquarters at (800) 538-1423. See you in St. Louis!

Continued from page one trial on technical antitrust issues not ad-dressed by Judge Quinlan's ruling. Lexing-ton is the only municipality in the United States with an exclusivity rule.

Gerry Hardy of Hardy Doric, the Chelmsford family business that supplied most grave enclosures in Lexington before the town's exclusivity rule was passed in 1992, commented, "this brings us a step closer to competition which is the American way. When a town gets in a commercial un-dertaking, it should play on a level playing field with everybody else." While the recent ruling did strongly favor the two widows named as plaintiffs as well as local grave box suppliers, the ruling also relieved the town from one consumer protection allegation that potentially exposed the town to triple dam-ages and attorney fees.

National Concrete Burial Vault Association, Inc.

926 Great Pond Drive Suite 1002 Altamonte Springs, Florida 32714

http://www.ncbva.org (800) 538-1423 Fax: (407) 774-6751

President Jim Wiens

Doric Concrete Vaults, Inc. Newton, KS

President-Elect and District 5 Director

Hugh McQuestion Lakeshore Burial Vault Co., Inc.

Brookfield, WI

Secretary/Treasurer Warren Chandler

Master Grave Services, Inc. Bogart, GA

Immediate Past President William Clementz

Fort Myers Vault Service Fort Myers, FL

Directors, District 1 Robert D. Brouse

Ringtown Wilbert Vault Works

Ringtown, PA

Robert Hardy Hardy Doric, Inc. Chelmsford, MA

Directors, District 2 Warren Chandler

Master Grave Services, Inc.

Bogart, GA

Dan Hicks Carlton Wilbert Vault, Inc.

Miami, FL

Directors, District 3 Bob DonateIli

Baumgardner Products Co.

Akron, OH

Holly Baxter Bridgers Baxter Burial Vault Service

Cincinnati, OH

Directors, District 4 Timothy Brutsche

Brutsche Concrete Products Battle Creek, MI

Jack Swihart Saginaw Wilbert Vault Corp

Siginaw, MI

Director, District 5 Richard Cooper

Central Burial Vaults, Inc. Tulsa, OK

Executive Director Thomas A. Monahan, CAE

Certified Association Management Company Altamonte Springs, FL

Legal Counsel J. Scott Calkins

Calkins & Campbell Harrisburg, PA

Mr. Jim Wiens President National Concrete Burial Vault Assoc. 926 Great Pond Drive #1003 Altamonte Springs, FL 32714-7244

Dear Mr. Wiens: Enclosed, please find the ruling ren-

dered by Judge Regina Quinlan on the Lexington Massachusetts litigation. It is a result of five long years of pursuit by our Massachusetts Burial Vault Associa-tion.

Without the help of NCBVA, Eagle, Doric, and Wilbert organizations, this might never have been accomplished.

Our heartfelt thanks for your wonderful support. Very truly yours,

Stephen Lofgren President Massachusetts Burial Vault Assoc.

■ NCBVA proudly recognizes

the following companies which have a current standing in the Plant Certification Program

Arnold Wilbert Corp. Goldsboro, NC

Automatic Wilbert Vault Tacoma, WA

Babylon Vault Co., Inc. New Windsor, MD

Baxter Burial Vault Cincinnati, OH

Binghamton Burial Vault Binghamton, NY

Brown — Wilbert, Inc. Fargo, ND

Brown Wilbert Vault, Inc. St. Paul, MN

Chandler Wilbert Vault, Inc. LaCrosse, WI

Childs Eagle Vault Co. Anderson, SC

Clinton Wilbert Vaults, Inc.

Clinton, IA Cooper Wilbert Vault Co.

Barrington, NJ Doric Concrete Vaults, Inc.

Newton, KS Eagle Burial Vaults

Perry, GA Hardy Doric, Inc.

Chelmsford, MA Heilman — Wirtz, Inc.

Cedar Hill, TX Jefferson Concrete Corp.

Watertown, NY Masters Grave Service

Athens, GA

Omaha Wilbert Vault, Inc. Omaha, NE

Ostwalt Vault Co.

Concord, NC Peoria Vault Co.

Peoria, IL Quality Burial Vault Co.

Houston, TX Rex Vault & Mausoleum Svc.

Newton, IL Riefler Concrete Products

Hamburg, NY Ringtown Wilbert Vault Works

Ringtown, PA Roland — Wilbert Vault Co.

Marion, IA Saginaw Wilbert Vault Corp.

Saginaw, MI Scranton Wilbert Vault

Jessup, PA Suhor Industries, Inc.

Oklahoma City, OK Superior Burial Vaults, Inc.

Salt Lake City, UT Wieser Precast

LaCrescent, MN Wilbert Burial Vault Co.

Atlanta, GA Winchester Building Supply

Winchester, VA Zeiser Wilbert Vault

Elmira, NY

For information on NCB VA's exclusive Plant Inspection and Certification Program please contact NCB VA headquarters:

1-800-538-1423

4

NCBVA BULLETIN

April 199ti

IRS Rules That Preneed Trusts Are Governed by Rule 87-127 By J. Scott Calkins, Esq. NCBVA Legal Counsel

The Internal Revenue Service (IRS) has ruled that purchasers of preneed cemetery merchandise and services are grantors of preneed cem-etery trusts and that the purchasers will be taxed on income earned by the trusts (LTR 98-01027:Doc.98-420). In addition, the recently issued IRS Guidelines interpreting the new preneed law (IRC Section 685) includes the following statement: "preneed cemetery merchandise trusts are sub-stantially similar to preneed funeral trusts and therefore the analysis in Revenue Rule 87-127 applies to them. Preneed funeral trusts and preneed cemetery trusts that meet one of the situations under Revenue Rule 87-127 are grantor trusts and the purchasers of the contracts giving rise to the trusts are the owners of the trusts. "This is the first time that the IRS has officially acknowledged that preneed cemetery trusts are governed by Rev-enue Rule 87-127.

AARP Preneed Survey The AARP conducted a phone interview of 620 randomly chosen people over the age of 50 and asked them questions regarding preneed. The results are as follows:

80% have bought a cemetery plot, mausoleum or niche.

41% have signed a funeral home preneed contract.

26% out of the funeral home preneed customers, lump sum pay ments are made. 43% of the time, cemeteries get lump sum payments.

40% of those interview reported being contacted about making preneed funeral or burial arrangements. 28% have actually prepaid some or all of their funeral/burial expenses. 35% of the people who made pre-arrangements earned between $15,000-$39,000. AARP stated that 35% of the people over the age of 70

preplanned, while only 18% of the people between the ages of 50-59 have.

Short lines! U.S. Catholic bishops permit funeral masses in the presence of cre-mated remains. Vatican approval gave the final clearance. Now it is up to the bishops to determine whether use of the permission is pastorally appropriate in their diocese.

* * * Oklahoma's State Attorney General says casket stores are illegal in his state and wants them out. Oklahoma law requires casket compa-nies to sell directly to funeral homes and that casket salespeople must be licensed.

Copper, Gold, Silver Powders Bronzing Vehicles

Quality Glitters

Water Base Coatings

Matching Spray Cans

Post Office Box 405 Bryn Mawr, PA 19010

Plant 203 Garfield Avenue West Chester, PA 19380

Donald Neighbors Buckeye Vault Service Inc 2253 Stiving Rd. Mansfield, OH 44903

Faith Deihl Deihl Vault & Precast Co. RD 1, Box 141 Orangeville, PA 17859

Richard Jernigan, Jr. Doric of Northeast Arkansas 5400 South Caraway Rd, PO Box 171 Jonesboro, AR 72404

Richard Ward Montgomery Vault PO Box 1486 14901 Dover Rd Rockville, MD 20850

Willis Van Rokel Pipestone Monument & Vault RR 1, Box 205 Pipestone, MN 56164

Gerald Will Shenandoah Valley Vaults Inc. Rt. 1, Box 152 A Hinton, VA 22831

Guy J. Doughty Shore Vault & Precast Co. 3457 S. Main St. Exmore, VA 23350

Craig K. Watts Watts Vault & Monument Co. PO Box 22, Hwy 63 North Montezuma, IA 50171

Tim Welte Welte Vault Company Inc. 102 Highway 175 Danbury, IA 51019

Roger Marshell West Plains Vault & Mfg. Co. 5598 U.S. Highway 63 Pomona, MO 65789

Gordon Williams Williams Vault Co. Inc. PO Box 6 Emporia, VA 23847

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April 1998

NCBVA BULLETIN

5

Lease-Purchase Plan

Now Available

The VAULT-MASTER has variable speed hydraulic drive, hydraulicly raised and lowered front steering axle, roll-back Crane-Way beam with adjustable support legs, and an 9,000 lb hydraulic vault lifting hoist. Will handle straight or cross grave settings.

The Crane-Way beam is a 5" I-Beam and is 14 long with heavy-duty, adjustable support legs. The beam is carried on large flat rollers with heavy duty bearings. There is a hand crank system to roll beam back and forth.

The vault lifting winch is swivel-mounted to the beam trolley. This prevents trolley wheel binding due to sideways shifts of the load. Hand operated back winch at the rear of the Crane-Way beam allows safe loading of a vault from a truck or trailer bed onto the Vault Handling Trailer.

Rear hydraulic leveling jacks enable easy leveling of the whole machine on almost any terrain They make off-loading a vault from a truck bed easier and safer.

We have a long list of options and will do custom options.

For more information contact:

Don Long

Long Machine Co.

519 N. Main Ave

Maiden, NC 28650

(Ph) 704-428-2648 (Fax) 704-428-8606

NC BVA 1998 Annual Convention Program-at-a-Glance

Thursday, June 25

Friday, June 26

Saturday, June 27 8:00 am - 5:00 p.m. Board Meeting

9:00 a.m. - 5:00 p.m. Registration

Noon - 5:00 p.m. Exhibitor Setup

5:00 - 7:00 p.m. Welcome Reception & Registration

7:00 - 10:00 p.m. Evening at Six Flags

7:00 - 8:00 a.m.

8:15 - 9:30 a.m.

10:00 - 10:50 a.m.

1100- 11:50 a.m.

12:00 Noon

2:00 - 5:00 p.m.

5:00 - 8:00 p.m.

Breakfast

Opening General Session Steve Saltzman

ABN/AMRO/Chicago

Breakout Sessions

Breakouts Repeated

Lunch on your own

Plant Tour

Barbecue Dinner

7:00 - 8:00 a.m. Breakfast

8:00 - 9:00 a.m. Annual Meeting

9:00- 10:30 a.m. Second General Session Jeff Spahn

Safety Consultant

11:00- 11:50 a.m. General Sessions

Noon - 1:30 p.m. Luncheon and Speaker Fred Watson

National Cemetery Systeir

2:00 - 2:50 p.m. Breakouts Repeated

3:30 - 4:30 p.m. Breakout Sessions

7:00 p.m.. Installation Reception

8:00 p.m Installation Dinner

For a complete conference brochure or exhibitor and sponsor information contact NCBVA (800)538-1423

Brave enough for the Ninja at Six Flags?

6 NCBVA BULLETIN

April 1998

Before May 1

Member Adult Member's Child Non-member* Adult

Non-member's Child

x$300 x$200 x$400

x$250

Session Choices To help us accommodate everyone comfort-ably, please indicate the number of registrants and their choice of breakout sessions in the appropriate boxes.

Friday, June 26 El 171 171 El 10:00 a.m. - 10:50 a.m. #1 #2 #3 #4

Friday, June 26 El El 171 El 11:00 a.m. - 11:50 a.m. #1 #2 #3 #4

Friday, June 26 171

Plant Tour

Saturday, June 27 El

11 11 11:00 a.m. - 11:50 a.m. #1

#2 #3 #4

Saturday, June 27

El

El ElEl 2:00 p.m.- 2:50 p.m. #2 #3 #4

Saturday, June 27 El

11 11 3:00 p. m. - 4:30 p.m. #1

#2 #3 #4

Special Needs It is important to us that you enjoy NCBVA's confer-ence. If you have any special needs, please check below and we will do our best to assist you. El Please send me accessibility information CI Please arrange for my special dietary needs

(attach to this form)

April 1998 NCBVA BULLETIN 7

NCBVA St Louis - Registration Form June 25-27, 1998 - The Doubletree Hotel, St. Louis, Missouri

Name of Company

Mailing Address

City, State, Zip Code

Telephone Number

Fax Number

Registrants: (List only those paying full registration fee; see Registration Fee information on reverse side)

First Name

Last Name Nickname (for name badge)

Registration fees per person (Indicate number of registrants per rate)

After May 1

x$350 x$225 x$450

x$275

*Non-members who join NCB VA within 30 days of the convention may apply the $100 non-member difference toward their annual dues.

Total Registration Fees

PAYMENT INFORMATION -- in order to process your registration, we need either a check for payment in full or credit card information. All NCBVA credit card charges are processed by Certified Association Management Co., which will appear on your statement. I hereby authorize NCBVA to process my registration for the NCBVA Convention on the credit card listed below.

CI Check (Make check payable to NCBVA, mail with this completed form) CI MasterCard CI Visa (Credit card registrations may be faxed)

Card Number Expiration Date:

Print Name (As It Appears on Card)

Signature

HOTEL RESERVATIONS NCBVA CONVENTION RATE: $105 SINGLE OR DOUBLE

Hotel arrangements should be made directly with the St Louis Doubletree Hotel by June 1, 1998 Please be sure to mention that you are attending the NCBVA Convention in order to get the convention rate.

PLEASE CONTACT THE HOTEL DIRECT (314) 532-5000 Ask for Reservations Dept.

Mail or fax (credit card registration only) this form to: NCBVA* 926 Great Pond Dr. #1003, Altamonte Springs, FL 32714 * Phone: (407) 788-1996 * Fax: (407) 774-6751

First Class Mail U.S. Postage

PAID PERMIT #20 APOPKA, FL

THE NATIONAL CONCRETE BURIAL VAULT ASSOCIATION INC.

COP.I.7

Speaker, Valerie Wages

National Concrete Burial Vault Association, Inc. 926 Great Pond Dr. #1003, Altamonte Springs, FL 32714-7244

DORIC Dealers meet for Winter/Spring Sales Seminar

In February, a majority of DORIC 's nationwide dealers met in Terre Haute, IN for DORIC's winter/spring Sales Seminar. Keynote speaker was Valerie Wages of Sessions group. Valerie has more than

20 years experience in funeral ser-vice. She has written seven Repu-tation Builder employee develop-ment programs for funeral service. These programs are utilized throughout the United States and Europe.

DORIC also had a panel of DORIC dealers speak on their own selling techniques. Those partici-pating were: Carl Chastain-Supe-rior Vault, Charlestown, IN; Rich-ard Cooper, Central Burial Vaults,

Tulsa, OK; Jeff Hardy, Hardy Doric Inc., Chelmsford, MA; Steve Hairfield, Hairfield Vault Co., Hickory, NC; and Steve Keller, Rex Vault and Mausoleum, Newton, IL.

Following the speakers there was a tour of local vault plant, Forsyth Brothers Concrete Products. On Saturday, DORIC had their annual product sale.

Industry Calendar and Key Dates

June

25-27 NCBVA Annual Convention, Doubletree Hotel, St. Louis, MO

August

19-22 Cana, Westin, Seattle, WA

September

20-23 Wilbert Manufacturers' Assn., Loews Coronado Hotel, San Diego, CA

October

4-7 Doric 43rd Annual Meeting NFDA Convention Sir Francis Drake Hotel San Francisco