Original Notice.

     Preproposal statement of inquiry was filed as WSR 05-15-121.

     Title of Rule and Other Identifying Information: Funeral directors and embalmers: Amends WAC 308-47-010, 308-47-020, 308-47-030, 308-47-070, 308-48-010, 308-48-030, 308-48-031, 308-48-040, 308-48-080, 308-48-150, 308-48-160, 308-48-180, 308-48-200, 308-48-210, 308-48-350, 308-48-510, 308-48-520, 308-48-530, 308-48-550, 308-48-590, 308-48-780, 308-48-800, 308-49-168 and 308-49-170 and repeals WAC 308-48-110 and 308-49-120.

     Hearing Location(s): Holiday Inn Select, One South Grady Way, Renton, WA 98055, on November 28, 2006, at 10:00 a.m.

     Date of Intended Adoption: December 19, 2006.

     Submit Written Comments to: Dennis McPhee, P.O. Box 9012, Olympia, WA 98507, e-mail dmcphee@dol.wa.gov, fax (360) 664-1495, by November 10, 2006.

     Assistance for Persons with Disabilities: Contact Joe Vincent, Jr. by November 10, 2006, TTY (360) 586-2788 or (360) 664-1555.

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: These amendments bring existing rules into uniformity with SSB 5752 and update existing rules for clarity. The proposal repeals two rules, WAC 308-48-110 and 308-49-120, which are outdated.

     Reasons Supporting Proposal: These amendments are needed to bring rules into uniformity with SSB 5752 and to clarify existing rules.

     Statutory Authority for Adoption: RCW 18.39.175, chapter 34.05 RCW.

     Statute Being Implemented: Chapter 18.39 RCW.

     Rule is not necessitated by federal law, federal or state court decision.

     Agency Comments or Recommendations, if any, as to Statutory Language, Implementation, Enforcement, and Fiscal Matters: This rule proposal has no fiscal impact. The amendments are needed to bring rules into uniformity with SSB 5752.

     Name of Proponent: Department of licensing, board of funeral directors and embalmers, governmental.

     Name of Agency Personnel Responsible for Drafting: Dennis McPhee, 405 Black Lake Boulevard, Olympia, WA 98507, (360) 664-1555; Implementation and Enforcement: Joe Vincent, Jr., 405 Black Lake Boulevard, Olympia, WA 98507, (360) 664-1555.

     No small business economic impact statement has been prepared under chapter 19.85 RCW. No additional costs are imposed on small businesses.

     A cost-benefit analysis is not required under RCW 34.05.328. Proposal has no economic impact.

October 17, 2006

Joe Vincent, Jr.

Administrator

OTS-9310.1

AMENDATORY SECTION(Amending WSR 02-19-019, filed 9/9/02, effective 10/10/02)

WAC 308-47-010   Definitions.   (1) "Authorizing agent" means the person(s) legally entitled to control the disposition of the human remains.

     (2) (("Crematory" the building or area of a building that houses a cremation chamber, to be used for the cremation of human remains.

     (3))) "Crematory authority or endorsement" the legal entity and their authorized representatives, licensed to perform cremations.

     (((4))) (3) "Cremation chamber" means the enclosed space in a crematory in which the cremation process takes place.

     (((5) "Cremation" means the reduction of human remains to bone fragments, in a crematory, by means of incineration.

     (6) "Cremated human remains" means the end products of cremation.

     (7))) (4) "Pulverization" is the reduction of identifiable bone fragments to unidentifiable dimensions by manual or mechanical means following cremation.

     (((8))) (5) "Processing" is the removal of foreign objects from cremated human remains and may include pulverization.

     (((9))) (6) "Cremation container" means the container in which the human remains must be enclosed before being placed in the cremation chamber for cremation. A cremation container must:

     • Be composed of a combustible material. If the remains are delivered to a crematory in a noncombustible container, the authorizing agent must be informed of the disposition of the container, if the container is not actually used in the cremation process. Any transfer of human remains to combustible containers at the crematory must be in accordance with chapter 18.39 RCW, Title 308 WAC, and applicable public health laws.

     • Be rigid enough for placement into the cremation chamber.

     • Assure protection to the health and safety of the crematory operators and others.

     • Provide a proper covering for the human remains.

     • Be resistant to leakage or spillage of body fluids.

     (((10))) (7) "Sealable container" means any container in which cremated human remains can be placed and closed to prevent leakage or spillage of cremated human remains.

     (((11))) (8) "Holding facility" means an area designated for the care, storage and holding of human remains prior to disposition. A holding facility must:

     • Comply with any applicable public health laws.

     • Preserve the dignity of the human remains.

     • Recognize the personal integrity, health and safety of employees and others.

     • Be secure from access by anyone other than authorized personnel.

     (((12) "Human remains" means the body of a deceased person.

     (13))) (9) "Cadaver" means ((the body of a deceased person,)) human remains or any part thereof, which ((has)) have been donated to science for medical research purposes.

     (((14))) (10) "Body parts" means limbs and other portions of human anatomy that have been removed from a person or human remains for medical purposes during treatment, surgery, biopsy, autopsy or medical research.

     (((15))) (11) "Commingling" means the mixing of cremated human remains of more than one deceased person.

     (((16))) (12) "Residue" means the cremation products that may unavoidably remain in the cremation chamber after manual sweeping techniques are performed.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-47-010, filed 9/9/02, effective 10/10/02.]

     • Name of deceased.

     • Date of death.

     • Place of death.

     • Name and relationship of authorizing agent.

     • Name of firm engaging crematory services.

     • Description of the cremation container to be consumed with the human remains.

     • An identification number assigned each human remains and inscribed on a metal disc or metal tag. The metal identification disc or tag must identify the crematory and accompany the human remains through each phase of the cremation, processing and packaging. The disc or tag identification number must be recorded on all paperwork regarding a human remains ((and in the crematory log)).

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-47-020, filed 9/9/02, effective 10/10/02.]

     (2) A crematory must not accept human remains in a cremation container having evidence of body fluid leakage.

     (3) Human remains that are not embalmed must be held only within a mechanically or commercially acceptable refrigerated facility of adequate capacity, with a maximum temperature of 48 degrees Fahrenheit, or ((in compliance with applicable public health regulations)) as determined by chapter 246-500 WAC.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-47-030, filed 9/9/02, effective 10/10/02.]

     • Date of death.

     • Date burial transit permit was issued.

     • Date of delivery of human remains to the crematory.

     • Date of cremation.

     • Name of crematory operator performing the cremation.

     • Name of person performing packaging, and date of packaging.

     • Date of release ((or date of disposition)) of the cremated human remains and the name of the individual(s) to whom the cremated human remains were released; or

     • Date of disposition of the cremated human remains.

     (2) When cremated human remains have been in the possession of a crematory, funeral establishment or cemetery for a period of ((two years)) ninety days or more, the entity holding the cremated human remains may arrange for disposition in any legal manner, provided the entity:

     • Attempts to contact the authorizing agent for disposition instructions by registered mail.

     • Informs the authorizing agent(s) of the procedures that will be followed if disposition instructions are not received.

     • Informs the authorizing agent(s) that disposition will take place if disposition instructions are not received within sixty days of initiation of the contact process.

     • Informs the authorizing agent(s) that recovery of the cremated human remains, after the disposition, may or may not be possible.

     • Maintains a permanent record of the location of the disposition.

     (3) No entity making disposition of cremated human remains under subsection (2) of this section will be liable for the disposition or nonrecoverability of cremated human remains.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-47-070, filed 9/9/02, effective 10/10/02.]

OTS-9311.1

AMENDATORY SECTION(Amending WSR 02-19-019, filed 9/9/02, effective 10/10/02)

WAC 308-48-010   Definitions.   For the purpose of these rules, the following term((s)) will be construed as follows:

     (((1) "Licensee" will mean any person or entity holding a license, registration, endorsement, or permit issued by the director.

     (2))) "In its employ" as used in RCW 18.39.148 will include personnel who are employed on a part-time basis as well as personnel who are employed on a full-time basis.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-010, filed 9/9/02, effective 10/10/02; 86-15-022 (Order PM 604), § 308-48-010, filed 7/11/86. Statutory Authority: RCW 18.39.175. 83-04-020 (Order PL 419), § 308-48-010, filed 1/26/83; Rule 1, filed 9/17/64.]

     (a) Comply with all applicable Washington state laws, rules and regulations related to health or the handling, transportation or disposition of human remains.

     (b) Not perform any act which will tend to affect adversely the dignity, individual integrity or the respectful and reverential handling and burial or other customary disposition of human remains.

     (c) Upon receipt of the human remains, obtain the identity of the human remains as established by the institution, agency, or individual releasing the remains((.

     (d))) and place an identification bracelet or tag on the ankle or wrist of the remains. In the case of a remains that must be placed in a protective pouch due to the condition of the remains, an identification bracelet or tag should be placed inside the pouch and a second bracelet or tag attached to the exterior of the pouch.

     (((e))) (d) Follow the directions of the individual or individuals that has/have the right to control the disposition of the human remains.

     (((f))) (e) Record and maintain the following information:

     (i) Name of deceased;

     (ii) Date of death;

     (iii) Place of death;

     (iv) Name and relationship of person(s) having the right to control the disposition;

     (v) Date and time of receipt of remains;

     (vi) Date and time of refrigeration and/or embalming;

     (vii) Method, date and location of disposition.

     (((g))) (f) Not separate any organs, viscera or appendages of a human remains from any other portion of the remains for a separate or different disposition. The entire noncremated human remains that the funeral establishment has received and has possession of must be maintained and disposed of as one entity.

     (((h))) (g) Provide refrigerated holding of a human remains for which embalming has not been authorized. In addition to these regulations, the handling and refrigeration of human remains shall be governed by chapter 246-500 WAC.

     (2) The care and preparation for burial or other disposition of all human remains shall be private. No one shall be allowed in the embalming or preparation rooms while a human remains is being embalmed or during the course of an autopsy except the licensee, his authorized employees, and public officials in the discharge of their duties. This rule shall not apply to duly authorized medical personnel employed in a case((, nor to members of the immediate family of the deceased)) or those authorized to be present by the decedent's next of kin.

     (3) Every licensee shall provide a written itemization of any property, money, jewelry, possessions or other items of significant value found on a human remains in the licensee's care, custody or control to the decedent's next of kin or the proper authorities.

[Statutory Authority: RCW 18.39.175(4). 97-21-061, § 308-48-030, filed 10/14/97, effective 11/14/97. Statutory Authority: RCW 18.39.157(4) [18.39.175(4)]. 88-08-015 (Order PM 716), § 308-48-030, filed 3/28/88. Statutory Authority: RCW 18.39.175. 83-04-020 (Order PL 419), § 308-48-030, filed 1/26/83; Rule 3, filed 9/17/64.]

     (1) Have an exclusive area/office at an identified location for conducting the business which is accessible to the public.

     (2) Provide private and secure area(s) for holding human remains which will include:

     (a) A mechanically or commercially acceptable refrigerated holding area of adequate capacity for unembalmed remains with a maximum temperature of 48 degrees Fahrenheit or as determined by chapter 246-500 WAC;

     (b) A sink with hot and cold running water;

     (c) Covered receptacles for soiled linens, bandages, refuse and other waste materials which meet OSHA, WISHA, department of health and any other applicable regulations;

     (d) Adequate chemicals for the disinfection of human remains and the equipment used in handling and caring for human remains;

     (e) Chemical storage that meets OSHA, WISHA, department of health and any other applicable regulations.

     (3) Provide rest rooms that are available for staff and the public.

     (4) In the case where the holding of human remains is not provided at this facility, provide the identification of the facility upon request to the board and the individual or individuals that has/have the right to control the disposition of the human remains where this establishment or branch provides for the holding and/or preparation of the human remains entrusted to its care (this off-site facility must meet the requirements of subsection (2) of this section).

     (5) Provide for the privacy of uncasketed human remains in vehicles used for transportation of the remains by screening, curtains, or adequately tinted windows.

     (6) Provide that if embalming is performed at the establishment or branch, no embalming of a human remains shall be performed in a funeral establishment or branch establishment except in a room set aside exclusively for embalming of a human remains. Such room shall be maintained and kept in a clean sanitary condition, and every embalming and preparation room shall be constructed, equipped, and maintained as follows:

     (a) The surfaces of the floor, walls, and ceiling shall be covered with tile or other hard, smooth, impervious washable material.

     (b) The room shall be adequately lighted and adequately ventilated. The ventilation shall be provided by an exhaust fan ((or by an appropriate air-conditioning unit)).

     (c) The room shall be equipped and provided with hot and cold running water, a utility sink, and cabinets, closets or shelves for instruments and supplies.

     (d) The room shall be equipped with adequate sewage and waste disposal and drainage facilities and systems and comply with OSHA/WISHA standards.

     (e) The doors shall be tight closing and rigid and any windows of the room shall be so maintained as to obstruct any view into such room. The room's entry door(s) must be labeled "Private" or "Authorized Entry Only," and must be locked at all times.

     (f) The embalming or preparation table shall be nonporous.

     (g) The room shall be equipped with proper and convenient covered receptacles for refuse.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-031, filed 9/9/02, effective 10/10/02; 97-21-060, § 308-48-031, filed 10/14/97, effective 11/14/97. Statutory Authority: RCW 18.39.157(4) [18.39.175(4)]. 88-08-015 (Order PM 716), § 308-48-031, filed 3/28/88.]

     (2) A licensee in charge of human remains will be governed by the directions of those lawfully entitled to such control)) having the right to control the disposition of the human remains under RCW 68.50.160, as to matters relating to the preparation, handling and final disposition of the human remains (including steps in preparation, autopsy, embalming, dressing, viewing, videotaping, photographing; funeral, burial and cremation merchandise, and disposition arrangements.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-040, filed 9/9/02, effective 10/10/02; Rule 4, filed 9/17/64.]

[Rule 8, filed 9/17/64.]

     (2) The term "one year" shall consist of at least eighteen hundred hours of employment and cannot be completed in a period of time less than one calendar year.

     (3) Registered ((apprentice)) funeral director((s)) interns shall provide a quarterly report to the board on a form supplied by the board containing information relating to the arrangements, services, final dispositions, and other duties of a funeral director the ((apprentice)) intern has assisted with or performed during the required term of ((apprenticeship)) internship.

     (4) Licensed sponsors shall provide a quarterly report to the board on a form supplied by the board showing the progress of the ((apprentice)) intern toward the skill level required to work independently.

     (5) Registered apprentice funeral director((s)) interns may receive training from their sponsor and other licensed funeral directors as approved by the sponsor.

[Statutory Authority: RCW 18.39.175(4). 97-21-062, § 308-48-150, filed 10/14/97, effective 11/14/97; 86-15-022 (Order PM 604), § 308-48-150, filed 7/11/86; Order PL-259, § 308-48-150, filed 12/7/76; Order PL 122, § 308-48-150, filed 5/9/72.]

     (2) The term "two year" shall consist of at least thirty-six hundred hours of employment and cannot be completed in a period of time less than two calendar years.

     (3) Registered ((apprentice)) embalmer((s)) interns shall provide a quarterly report to the board on a form supplied by the board containing information relating to the embalmings the ((apprentice)) intern has assisted with or performed during the required term of ((apprenticeship)) internship.

     (4) Licensed sponsors shall provide a quarterly report to the board on a form supplied by the board showing the progress of the ((apprentice)) intern toward the skill level required to work independently.

     (5) Registered apprentice embalmer((s)) interns may receive training from their sponsor and other licensed embalmers as approved by the sponsor.

[Statutory Authority: RCW 18.39.175(4). 97-21-062, § 308-48-160, filed 10/14/97, effective 11/14/97; 86-15-022 (Order PM 604), § 308-48-160, filed 7/11/86; Order PL-259, § 308-48-160, filed 12/7/76; Order PL 122, § 308-48-160, filed 5/9/72.]

     (2) ((Funeral establishments, branch establishments, prearrangement sales licenses, and crematories must renew their licenses)) All licensees, with the exception of academic intern, must renew annually.

     (3) Before the expiration date of the license, the director will mail a notice of renewal. The licensee must return such notice along with current renewal fees prior to the expiration of the license. Failure to renew the license prior to the expiration date will require payment of the penalty fee.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-180, filed 9/9/02, effective 10/10/02; Order PL 207, § 308-48-180, filed 11/5/75; Order PL 171, § 308-48-180, filed 5/20/74.]

     (2) No credit for ((apprenticeship)) internship will be allowed for any period during which the ((apprentice)) intern is not registered pursuant to RCW 18.39.120. In the event an ((apprentice's)) intern's sponsor dies or is otherwise incapable of certifying ((apprenticeship)) internship credit, such credit may be given by certification by another licensed funeral director or embalmer who has knowledge of the work performed and the credit due or by documentation or reasonable proof of such credit as determined by the board.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-200, filed 9/9/02, effective 10/10/02. Statutory Authority: RCW 18.39.120 and 18.39.175. 88-01-024 (Order PM 697), § 308-48-200, filed 12/9/87. Statutory Authority: RCW 18.39.175. 83-04-020 (Order PL 419), § 308-48-200, filed 1/26/83; Order PL-249, § 308-48-200, filed 5/21/76.]

     (2) Branches of an establishment may operate under the general license of the establishment, pursuant to RCW 18.39.145 and 18.39.148 and the following terms and conditions:

     (a) Branch(es) must operate under the same name as the establishment.

     (b) Branch(es) must display a current branch license.

     (c) Branch(es) must have a licensed funeral director ((and embalmer)) in its employ and available to provide any services requiring the professional skills of a licensee.

     (d) The failure of a branch to meet the standards of an establishment may result in cancellation of the establishment license, pursuant to RCW 18.39.148.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-210, filed 9/9/02, effective 10/10/02; 87-11-063 (Order PM 652), § 308-48-210, filed 5/20/87.]

     (a) "Acquired immunodeficiency syndrome" or "AIDS" means the clinical syndrome of HIV-related illness as defined by the board of health by rule.

     (b) "Office on AIDS" means that section within the department of social and health services or any successor department with jurisdiction over public health matters as defined in 70.24 RCW.

     (2) Renewal of funeral director and/or embalmer licenses or ((apprenticeship)) internship registrations, and all persons making initial application for funeral director and/or embalmer licensure, or initial renewal of funeral director and/or embalmer ((apprenticeship)) internship registration must submit evidence to show compliance with the education requirements of subsection (3) of this section.

     (3) AIDS education and training.

     (a) Acceptable education and training. The board will accept education and training that is consistent with the model curriculum available from the office on AIDS. Such education and training must be a minimum of four ((and one half)) clock hours and must include, but is not limited to, the following: Prevention, transmission and treatment of AIDS.

     (b) Implementation. The requirement for initial funeral director and/or embalmer licensure, the first renewal of a funeral director and/or embalmer ((apprenticeship)) internship registration, or reinstatement of any license or ((apprenticeship)) internship registration on lapsed, inactive, or disciplinary status will include evidence of completion of an education and training program, which meets the requirements of subsection (a).

     (c) Documentation. The applicant must:

     (i) Certify, on forms provided, that the minimum education and training has been completed;

     (ii) Keep records for five years documenting attendance and description of the learning;

     (iii) Be prepared to validate, through submission of these records, that attendance has taken place.

     (4) Continuing education. The AIDS education requirement may be counted towards the fulfillment of the continuing education requirement.

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-350, filed 9/9/02, effective 10/10/02. Statutory Authority: RCW 70.24.270. 89-04-002 (Order PM 793), § 308-48-350, filed 1/19/89.]

[Statutory Authority: 1984 c 279 § 53(b). 85-01-077 (Order PL 504), § 308-48-510, filed 12/19/84.]

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-48-520, filed 9/9/02, effective 10/10/02. Statutory Authority: 1984 c 279 § 53(b). 85-01-077 (Order PL 504), § 308-48-520, filed 12/19/84.]

     (2) ((Every individual registered as an apprentice funeral director and/or apprentice embalmer shall be required to complete ten hours of approved continuing education every two years as a condition of renewal of such registration.

     (3))) Continuing education credits in excess of the required hours earned in any renewal period may not be carried forward to a subsequent renewal period.

     (((4))) (3) The department shall not renew a license or registration or issue a new license or registration to any person who has failed to submit evidence of completion of ten hours of approved continuing education for the prior two-year period.

[Statutory Authority: 1984 c 279 § 53(b). 85-01-077 (Order PL 504), § 308-48-530, filed 12/19/84.]

     (2) A material misstatement of information on the continuing education report shall be grounds for disciplinary action((, including nonrenewal, suspension or revocation of license or registration)).

[Statutory Authority: RCW 18.39.120 and 18.39.175. 88-01-024 (Order PM 697), § 308-48-550, filed 12/9/87. Statutory Authority: 1984 c 279 § 53(b). 85-01-077 (Order PL 504), § 308-48-550, filed 12/19/84.]

     (a) The activity must contribute directly to the professional competency of the licensee or registrant;

     (b) The activity must relate to the practice of mortuary science or, for a registrant, be a course required for initial licensure;

     (c) The activity must be conducted by individuals who are considered by the board to be knowledgeable in the subject matter of the program by virtue of education, training, or experience.

     (2) The board may approve as continuing education activities courses, lectures, seminars, correspondence or homestudy programs, or other instructional programs which meet the above qualifications and which the board determines would be beneficial in improving the knowledge or service capability of licensees and registered ((apprentices)) interns.

[Statutory Authority: RCW 18.39.120 and 18.39.175. 88-01-024 (Order PM 697), § 308-48-590, filed 12/9/87. Statutory Authority: RCW 18.39.175 (4) and (6) and 18.39.176. 85-19-013 (Order PL 550), § 308-48-590, filed 9/6/85. Statutory Authority: 1984 c 279 § 53(b). 85-01-077 (Order PL 504), § 308-48-590, filed 12/19/84.]

[Statutory Authority: RCW 18.39.175 as amended by 1985 c 402 § 6. 85-21-066 (Order PL 561), § 308-48-780, filed 10/17/85.]

[Statutory Authority: RCW 18.39.181 and chapter 34.05 RCW. 05-20-076, § 308-48-800, filed 10/4/05, effective 11/4/05. Statutory Authority: RCW 18.39.050. 03-11-021, § 308-48-800, filed 5/12/03, effective 6/30/03. Statutory Authority: RCW 18.39.181. 99-16-040, § 308-48-800, filed 7/29/99, effective 8/29/99. Statutory Authority: RCW 18.39.175(4). 98-21-056, § 308-48-800, filed 10/19/98, effective 11/19/98; 91-11-023, § 308-48-800, filed 5/7/91, effective 6/7/91; 91-01-006, § 308-48-800, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 43.24.086. 90-07-024, § 308-48-800, filed 3/14/90, effective 4/14/90; 87-10-028 (Order PM 650), § 308-48-800, filed 5/1/87.]

     The following section of the Washington Administrative Code is repealed:

WAC 308-48-110

Revocation of license.

OTS-9312.1

AMENDATORY SECTION(Amending WSR 90-17-148, filed 8/22/90, effective 9/22/90)

WAC 308-49-168   Trust fund depository agreement requirements.   (1) Each prearrangement funeral trust shall enter into an agreement with one or more depositories in which the responsibilities of the depository are set forth. The agreement shall contain language which:

     (a) Sets forth the terms and conditions under which deposits and withdrawals are made;

     (b) States that instruments of deposit shall be an insured account in a ((qualified)) public depository or shall be invested in instruments issued or insured by an agency of the federal government, ((and states that the trust shall be held in a public depository,)) and sets forth the conditions for termination and transfer of the prearrangement trust fund depository agreement.

     (2) Prearrangement trust fund depository agreements are an integral part of the prearrangement funeral service contract agreement and shall be approved by the board prior to use. Amendments to or changes in the agreement shall be filed with the board prior to incorporation. The board shall be advised prior to termination of any depository agreement.

[Statutory Authority: RCW 18.39.175(4). 90-17-148, § 308-49-168, filed 8/22/90, effective 9/22/90.]

     (2) The statement shall include a balance sheet and a profit and loss statement for the preceding fiscal year and/or other such fiscal documents as the board may require.

     (3) The funeral establishment shall list any changes in its officers, directors, managers or partners or any change in ownership greater than ten percent which have occurred in the preceding fiscal year.

     (4) With respect to each prearrangement funeral service contract trust fund, the following information must be provided:

     (a) The name of the depository and the account number;

     (b) The number of outstanding contracts at the beginning of the fiscal year;

     (c) The total amount paid in by the holders of such contracts pertinent to the trust fund;

     (d) The total amount deposited in the trust account;

     (e) The number of new contracts issued during the fiscal year;

     (f) The amount paid in on such new contracts and the amount deposited in the trust fund for such contracts;

     (g) The number of ((individuals withdrawing from the)) withdrawals from the trust due to contract((s,)) cancellations and/or instances where the ((principal amount paid to them and the amount of interest, dividends, or accretions, separately stated, paid to them.

     (h) The number of cases where prearrangement)) funeral merchandise and services covered by ((the)) prearrangement contracts have been furnished and delivered ((and the amount transferred out of the trust fund to the funeral establishment for such services and/or merchandise)). Withdrawals will include principal and earnings;

     (((i))) (h) The number of outstanding contracts as of the end of the fiscal year and the amount being held in trust for such contracts.

     (5) The annual report form must include ((verification)) a year-end statement from the depository as to the amount of money held in funeral prearrangement trust as of the reporting date.

     (((6) The annual statement must be accompanied by a fee as determined by the director, payable to the state treasurer.))

[Statutory Authority: RCW 18.39.175(4). 02-19-019, § 308-49-170, filed 9/9/02, effective 10/10/02. Statutory Authority: RCW 18.35.175(4). 88-13-010 (Order PM 737), § 308-49-170, filed 6/6/88. Statutory Authority: RCW 18.39.290 and 18.39.320. 87-18-053 (Order PM 677), § 308-49-170, filed 9/1/87. Statutory Authority: 1982 c 66 § 12. 83-04-021 (Order PL 420), § 308-49-170, filed 1/26/83.]

     The following section of the Washington Administrative Code is repealed:

WAC 308-49-120

Effective date and scope.

© Washington State Code Reviser's Office