Virginia Administrative Code
Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING
Agency 47 - CEMETERY BOARD
Chapter 20 - CEMETERY BOARD RULES AND REGULATIONS
Part IV - Standards of Practice and Conduct
Section 18VAC47-20-200 - Perpetual care trust fund and bonding requirement
Current through Register Vol. 41, No. 3, September 23, 2024
A. Each licensed cemetery company shall establish a perpetual care trust fund in accordance with § 54.1-2316 of the Code of Virginia.
B. If the trustee for the perpetual care trust fund is other than a Virginia trust company or trust subsidiary or a federally insured bank or savings institution doing business in the Commonwealth, the trustee shall be approved by the board and shall deposit a fidelity bond in accordance with § 54.1-2317 of the Code of Virginia.
C. Deposits into the fund shall be made in accordance with §§ 54.1-2319 through 54.1-2321 of the Code of Virginia.
D. The income from the perpetual care trust fund shall be used in accordance with § 54.1-2322 of the Code of Virginia.
E. Each licensed cemetery company shall submit written financial reports regarding perpetual care trust funds to the board as prescribed by §§ 54.1-2323 and 54.1-2324 of the Code of Virginia.
F. Transfer of funds to another trustee shall be done in accordance with § 54.1-2337 of the Code of Virginia.
Statutory Authority
§§ 54.1-201 and 54.1-2313 of the Code of Virginia.