Category Archives: Reference

The Right to Dispose of a Decedent’s Remains Probate & Estates Fiduciary Code – Section 305 This statute provides for that absent an allegation of “enduring estrangement”, incompetence, contrary intent or waiver and agreement, which is proven by clear and … Continue reading →

IRS: Nonprofit cemetery may own for profit pet cemetery. In late December, the Internal Revenue Service (IRS) published a private letter ruling (PLR20015248) holding that, under the fact pattern described, a nonprofit association organized to operate a cemetery could own … Continue reading →