Candidates Declare Intentions for Secretary, At-large Representatives
This year's Policy Board Meeting, to be held Saturday, July 24 at the NFDA Leadership Conference in San Diego, will see two new At-large Representatives for 2004-2006. Four candidates have declared their candidacy for these positions including Charles W. Hastings, Jay Jacobson, CFSP; CFSP; Donald Schrader, CFSP, CPC; and David J. Weber, CFSP.
Officer elections, including NFDA Secretary, will take place Tuesday, October 19 at the House of Delegates meeting at the 2004 NFDA Convention & Expo in Nashville. Those stating their candidacy include John Reed, CFSP, CPC, and Michael R. St. Pierre, CFSP.
To view information on all the candidates, visit NFDA's Website at http://www.nfda.org/page.php?pID=612.
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NFDA Works with IRS to Help Defer Income on Prepaid Funerals
Funeral directors will now be allowed to defer income received from prepaid funeral contracts until the next taxable year, as long as it is not booked in the year in which it was received.
In Revenue Procedure 2004-34, the Internal Revenue Service would allow taxpayers to defer the inclusion in gross income to the next succeeding taxable year for income tax purposes. This includes advance payments for services, goods or any combination of each to be delivered in the future, among other things. It would even include advance payments that are not recognized in revenues in the taxable year of receipt.
This comes on the heels of the decision by the United States Tax Court in Perry Funeral Home v. Commissioner of the Internal Revenue Service. In that case, the Tax Court ruled that those monies are not included as income to the funeral home until the services are actually executed. This was because Massachusetts' law allows consumers the right to cancel a pre-paid funeral contract up until the time the services are performed. The Court stated that the bonified existence of this right, rather than its exercise, controls as to whether or not there was actual dominion and control over the deposited funds.
To view a copy of Rev. Proc. 2004-34, visit http://www.irs.gov/irb/2004-22_IRB/ar16.html
[Back to Top] FTC Recognizes NFDA Form to Prevent Violation of Funeral Rule
Update by T. Scott Gilligan, NFDA General Counsel
The FTC has recognized NFDA's Receipt of Third Party Merchandise form as a valid form for funeral directors to use when they receive third party merchandise, without violating the Funeral Rule.
Earlier this spring, an NFDA member funeral home in Kentucky refused to sign a retail casket store's receipt for a third party casket. That prompted the third party casket store to complain to the FTC. FTC staff, relying on a 1988 opinion letter, stated that the refusal of a funeral provider to sign for third party merchandise appears to be the same as a refusal to accept delivery, and therefore, may violate the Funeral Rule.
On behalf of the NFDA member, NFDA responded and pointed out that the FTC opinion ignores the fact that many third party casket company receipts go much further than simply acknowledging delivery. Receipts will often include language by which the recipient acknowledges that the merchandise being delivered has been inspected and is acceptable. As NFDA explained to the FTC, the funeral home was not involved with the casket purchase contract. Therefore, the funeral home cannot legally accept the casket since it did not order it, did not pay for it, and, in many cases, is not aware whether the casket being delivered is actually the casket the consumer purchased. As a possible resolution, NFDA proposed to the FTC that funeral homes could acknowledge delivery by using the Receipt of Third Party Merchandise form, which NFDA has made available to its membership since 1994. The FTC agreed, stating that the form “does not constitute an unreasonable burden” on the consumer's right to use third party merchandise.
If a third party casket or other merchandise is delivered to the funeral home and the shipper requests a receipt to be signed, the funeral director may offer to document receipt of the merchandise by using the NFDA form. NFDA recommends that funeral homes which receive third party merchandise maintain copies of the form in their files. To access the form, visit NFDA's Website and click on the Receipt of Third Party Merchandise form link at http://www.nfda.org/page.php?pID=317, or call NFDA's Faxback line at (800) 713-0661, and request document number 1118. NFDA members with questions regarding this issue may contact General Counsel Scott Gilligan at (513) 871-6332.
[Back to Top] NFDA PAC Raises Campaign Funds for Funeral Service Supporter
The NFDA Political Action Committee (PAC) hosted a fundraising breakfast in New York City recently for Rep. Charlie Rangel (D-NY), the ranking member of the House Ways and Means Committee. Rep. Rangel is a strong supporter of funeral service and was very appreciative to those who attended, who gave approximately $25,000 toward his re-election campaign. The event was hosted by NFDA Secretary, Jack Hogan, from Flushing, NY and George Weldon, Jr, from New York, NY.
John Fitch, Senior Vice President of Advocacy states, “This is a prime example of grassroots lobbying. Anyone can do something like this to help members of Congress, or those running for Congress who support funeral service. Yes, it takes some work, but it is invaluable to NFDA's efforts in Washington and creates a strong bond between the members of Congress and his/her funeral directors in that state or district.”
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Mass Fatality Preparedness Conference Coming Sept. 8-10
The Mass Fatality Preparedness Conference has been scheduled for September 8-10, 2004 in New York City. Titled Preparing for the Catastrophic Incident, Managing Mass Fatalities from a WMD Terrorist Attack, it will be presented by the City of New York Medical Examiner and the U.S. Army Edgewood Chemical Biological Center. Funeral directors, coroners and those likely to support mass fatality operations are urged to attend. Objectives for this year's conference include:
- Lessons learned from the September 11, 2001 attack on the World Trade Center
- Managing chemically, biologically and radiologically contaminated human remains
- Future response-innovative approaches in catastrophic planning
For more information on this conference, visit www.mfpconference.com or contact Melinda Watters at mwatters@titan.com or 800-848-0032.
[Back to Top] Attendees Share Excitement Over Technical Skills Seminar
“It was very informative, mind boggling and interesting.”
That's what one attendee said after NFDA's Technical Skills Seminar premiered in March. Others shared similar comments, finding this series, Embalming, Reconstructive Surgery and Cosmetology Techniques, informative and interactive, all while experiencing advanced technical information and lab demonstrations. Fortunately, you still have the opportunity to attend the next seminar in August. Topics presented at this seminar include How to Handle Every Ethnic Skin Tone, Bone Repair and Importance of Handling Trauma. You'll learn from experts Vernie Fountain of Fountain National Academy of Professional Embalming Skills, and John Sinatra of Ethereal Cosmetics. This upcoming event will take place August 6-8 at Wayne State University in Detroit, Mich. Also, watch for Short Course: Technical Skills, taking place on Saturday, October 16 at John A. Gupton College, Nashville, Tenn., just before the 2004 NFDA Convention & Expo.
To view highlights from the March seminar, visit http://www.nfda.org/page.php?pID=623. For a complete schedule of events, registration and hotel information, visit http://www.nfda.org/page.php?pID=556 or call NFDA at 800-228-6332.
[Back to Top] Celebrate an Entire Day of Pursuing Excellence at Convention
Monday, October 18, 2004 has been designated Pursuit of Excellence Day at this year's NFDA Convention & Expo, October 17-20 in Nashville. On this day, Pursuit of Excellence will be highlighted through workshops and its annual awards ceremony. One workshop will focus on tips for first time participants, while another will give current participants a chance to exchange ideas with their peers. Also, all entries to the program will be on display. The awards ceremony will include a performance of Josh Groban's hit "You Raise Me Up" by a local Nashville singer to honor those that have reached new heights through the Pursuit of Excellence program.
Registration for the 2004 NFDA Convention & Expo is available now by visiting http://www.nfda.org/page.php?pID=525. You can also call 800-228-6332 for more information or to receive your free copy of the guidelines and application for the 2004-2005 Pursuit of Excellence program.
Also, a New NFDA Teleconference Just Added!
New Overtime Rules, Federal Wage & Hour Laws
August 12, 2004, 1-3 P.M. CST
Presented by: John Fitch , NFDA, Sr. VP, Advocacy Division, and Scott Gilligan, NFDA General Counsel
For more information, visit http://www.nfda.org/page.php?pID=82 or call 800-228-6332.
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