Rules & Regulations of the State of Tennessee
Title 0660 - Funeral Directors and Embalmers
Chapter 0660-11 - Standards of Service and Practice
Section 0660-11-.08 - BURIAL ASSOCIATIONS

(1) If any person or entity subject to the supervision of the Board directly or indirectly engages in the establishment, management, operation or control of a burial association (a) for personal profit or benefit, or (b) in any manner which is contrary to the applicable state statutes or rules, such person or entity shall be deemed by the Board to be guilty of unprofessional conduct; provided however, that necessary and incidental expenses of operating the burial association may be included in the death benefit assessment without being considered profit to the association.

(2) If any person or entity subject to the supervision of the Board issues certificates for membership in a burial association directly or indirectly in violation of applicable state statutes or rules, it will be presumed that the association is being operated for personal profit of the person or entity, and the Board will cause an investigation to be made to determine whether there is subterfuge resulting in unprofessional conduct of such gravity as to warrant revocation or suspension of the license.