Disposition of Last Remains Planning Aspects
| Publication year | 1982 |
| Pages | 2986 |
1982, December, Pg. 2986. Disposition of Last Remains Planning Aspects
These days an increasingly small percentage of decedents' estates are subject to death tax reporting and payment. Because of the popularity of joint tenancy and life insurance, most decedent's estates are handled without resort to court proceedings. In all cases, however, arrangements must be made for the disposition of the decedent's bodily remains. This article discusses some of the planning aspects of disposing of last remains. A subsequent article will discuss administrative aspects.
Although the older cases recognize a common law right in the heirs at law, as against the personal representative, the working hypothesis regarding disposition of the body is that, subject to public policy and practical limitations discussed below, an individual can make directions as to disposition of remains during his or her lifetime. The following techniques are available.
Perhaps most simply and directly, a "pre-arrangement" contract can be executed with a mortuary for the arrangement of services and for payment. In Colorado, pre-arrangement contracts are subject to regulation by the State Commissioner of Insurance.(fn1)
One purpose of the pre-arrangement contract may be to select services at a lower cost so as to preserve more of the family estate for the family and relieve the family of pressure and potential guilt often reflected in the purchase of a fancy casket and expensive services. Memorial societies, devoted to providing basic information on simple burial cremation, are based on the concept of the memorial service rather than the funeral service.(fn2)
An individual concerned about disposition of remains may make a provision in a will in that regard. In practice, this should shift the common law right of the next of kin to the personal representative under the will. The will provision may deal with burial versus cremation and with cost limitations. Obviously, a copy of the provision should be distributed to the personal representative and family members well in advance of death if the provision is to be effective.
With some shifts in religious attitude, cremation may be seen as a more appropriate solution...
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