Annual Convention • February 22-24, 2004 • Las Vegas, NV

In this issue. . . • Marketing Form ..........................3• Industry Clippings ......................6

• Revocable Trusts ........................8• Convention Program ................10

• Succession Planning ................12

• Certified Plants..........................16 Earlier this year, the U.S. Department of Veterans A ffairs announced an increase for the year 2003 of its cash allowance paid to veterans’ survivors who privately purchase grave liners or vaults for the placement in national cemeteries in lieu of

receptacles furnished by the VA .In an effort to educate the death care industry of this often overlooked veteran’s

benefit, the National Concrete Burial Vault Association has placed a series of full-pageadvertisements in major national funeral publications reminding the industry of this important feature, particularly timely in this period of heightened U.S. patriotism.

According to the VA, the amount of the cash allowance is based on “taking the VA’stotal cost during a fiscal year for single-depth grave liners and dividing by the total number of such grave liners procured by the VA. The calculation excludes both grave liners procured and pre-placed in gravesites as part of cemetery gravesite developmentproject and all double-depth grave liners.” On this basis, the VA’s average cost is $162.90an increase from $153.70 for the previous year. The VA then deducts a fee for processingand paying the benefit calculated at $9.75 leaving the total net cash payable for 2003 at$153.15. The benefit is only available for veterans buried in national cemeteries.

The advertisement has generated significant interest on the part of cemeteries andfuneral directors who have called the NCBVA headquarters requesting more informationon how their clients can receive the benefit. In order for the deceased’s family to obtainthe current $153.15 benefit, the death-care professional needs to notify the national cemetery of the deceased’s family intention to provide their own burial vault and not utilize the standard VAprovided receptacle. The cemetery then notifies the VA which willsend the allowance check directly to the deceased’s family.

By Tom Monahan, CAENCBVA Executive Director

Ve t e r a n s ’ Survivors BenefitFrom Increased A l l o w a n c e

Las Vegas’ FamousVenetian Hotel and Casino

is the site of NCBVA’s2004 Convention

February 22-24, 2004See story on page 5

The 71-year-old Tomb of the Unknowns is cracked on all four sides and Arlington National Cemetery officials have decided to replace it. The fissure cuts through Greek figures representing Peace, Victory and Valor. Miners

are searching for matching marble, returning to the old Colorado Yule Quarry site in thecentral part of the state where the original marble was found.

It should take a year to complete the work after the mining operation is finished, saidKerry Sullivan, a spokeswoman for the cemetery.

The crack was first discovered in the 1940s during the Truman administration,repaired in 1989, but has now become more visible again.

Tomb of the Unknowns to Get Refurbishing

TheFabulous

Venetian ResortChosen for 2004 Convention

Continued on page 4

Gondolier on Venetian Canal

900 Fox Valley Drive, Suite 204, Longwood, FL 32779-2552

National Concrete Burial Vault Association, Inc.

FIRST CLASSAddress Correction Requested

Annual Convention • February 22-24, 2004 • Las Vegas, NV

Dear Readers,We at the National Concrete BurialVault Association Bulletin, would love to hear from you. Specifically weare looking for press releases from youso that we can continue to addressissues and topics that are directly facing you.

Do you have an idea for an articleof interest to other manufacturers?

Why don’t you take a few minutesand send us a press release about yourhappenings. We’re interested indetails about special events, individu-als who deserve recognition, awards,new services you are providing. Suppliers: let us know about your newproducts and services. Color or blackand white photos are also welcome.

If you are unsure about how towrite your press release or article,don’t hesitate to give me a call at(407) 788-1996 or e-mail me at jan@camco.biz. It would be mypleasure to assist you.

Looking forward to hearing fromyou,

Jan MonahanEditor

The National Funeral Directors Association (NFDA) is offering funeral service professionals an “oasis” of opportunity in the ever-changing business environment, at its 122nd Annual Convention & Expo, October 19-22, 2003, at the Las Ve g a sConvention Center in Las Vegas, Nev.

N F D A will bookend its convention with two powerful keynote speakers. At the opening session, Al Wa l k e r, CSP, CPAE, will share secrets about small characteristicsthat make a big difference in anyone’s quest for excellence. Wa l k e r’s entertaining andinspiring presentation, “The Gateway to Excellence Is as Big as a Barn,” will provideinsightful ways to achieve success.

Closing session will cap off the convention with NFDA’s most highly-rated keynotespeaker of all time. During his speech, Larry Winget will address the simple principles of success with his laugh-a-minute presentation “Success is Simple, Money is Easy andLife is a Hoot!” Many members still recount the valuable lessons and plunger wearingantics from Wi n g e t ’s first appearance. With his all-new presentation, Winget is back with more laughs and useful tips on what it takes to succeed in this changing society.

Among this year’s professional development offerings is a series of “business-building” topics that address topics such as, Is Your Business Strategy Future-Proof;Exceptional Events: ANew Frontier for Serving Families; and Consumer A t t i t u d e s :U n c o v e r e d .

Attendees won’t want to miss the Political Action Committee (PAC) Silent A u c t i o n .This year’s auction will include an original piece of artwork by sculptor Timothy P.Schmalz, and a number of items donated by state associations, and individuals. This year’stop prize is a sporty 2004 Ford T h u n d e r b i r d .

The NFDA Expo is the largest trade show for funeral service in the world. NFDAmembers have sited the NFDA Expo as the number one reason why they attend the annua lconvention. For information on exhibiting at NFDA’s Annual Convention & Expo, contactChuck Hill, Vice President of Business Development at 800-228-6332, Fax 262-789-6977 ore-mail c h i l l @ n f d a . o rg.

N F D A Plans Oasis of Opportunity in Desert

Vol. 18 ■ No. 3 ■ June 2003

2 NCBVA BULLETIN June 2003 June 2003 NCBVA BULLETIN 19

June 2003 NCBVA BULLETIN 3

National Concrete Burial Vault Association, Inc.900 Fox Valley Drive, Suite 204Longwood, Florida 32779-2552

http://www.ncbva.org(800) 538-1423 Fax: (407) 774-6751

PresidentDan Hicks

Hicks IndustriesMiami, FL

President-Elect J.C. Clifton

Quality Burial Vault Co.Houston, TX

Secretary/TreasurerGraham MacLeod

Detroit Wilbert Vault Co.Detroit, MI

Immediate Past PresidentJack Swihart

Saginaw Wilbert Vault Corp.Saginaw, MI

DirectorsDarren Baxter

Baxter Burial Vault ServiceCincinnati, OH

Marty BegunEagle Burial Vaults

Detroit, MI

Tim BrownBrown-WilbertSt. Paul, MN

Warren ChandlerMaster Grave Service, Inc.

Bogart, GA

Linda Darby SempsrottGreenwood Plastics

Phoenix, AZ

Bob DonatelliBaumgardner Products Co.

Akron, OH

Kelly PellicanoGraffius Burial Vault Co.

Reading, PA

Steve VincentJ.P. Vincent & Son, Inc.

Galena, IL

Curt ZamecWilbert Funeral Services, Inc.

Forest Park, IL

Executive DirectorThomas A. Monahan, CAE

Certified Association ManagementCompany

Longwood, FL

Legal CounselJ. Scott Calkins, Esq.

Publications DirectorJan Monahan

Membership & BookkeepingSonia Medina

VA U LT MARKETING PROGRAM ORDER FORM

Company Name_______________________________________________________

Billing Street Address or PO Box _________________________________________

City________________________ State ________________ Zip_____________

Shipping Street A d d r e s s _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

City________________________ State ________________ Zip_____________

Phone # _____________________________________________________________

Contact Person________________________________________________________

A D V E RT I S E M E N T - “ T h ree Reasons to Consider a Lined Concrete Burial Va u l t ”______ I would like a copy of the advertisement to run in my local publications

(NO CHARGE)

______ Please personalize the ad (NO CHARGE)

______ Use Company Name as listed above

Personalization address___________________________________________

_______ Do not personalize

BROCHURE - Reasons to Consider a Lined Concrete Burial Vault

______ Quantity ($25 P E R H U N D R E D, M I N I M U M O F 1 0 0)

______ Yes, personalize ($40 P E R S O N A L I Z AT I O N F E E)

______ Use Company Name as listed above

Personalization address_________________________________________

______ Do not personalize

Check is enclosed for $_______Credit Card: ______ V I S A ______ MasterCard ______ American ExpressCard Number: ___________________________ Expiration: __________Signature: _______________________________

If paying by credit card, fax this order form to: (407) 774-6751.

O r mail along with payment to:National Concrete Burial Vault A s s o c i a t i o n900 Fox Valley Drive, Ste 204 - Longwood, FL 3 2 7 7 9 - 2 5 5 2Phone: (407) 788-1996

National Concrete Burial Vault Association

18 NCBVA BULLETIN June 2003

National Concrete Burial Vault Association“Serving the death care industry with the very best”

APPLICATION FOR MEMBERSHIP

Key Contact____________________________________Nickname_______________

Title _________________________________________________________________

Company Name ________________________________________________________

Street Address __________________________________________________________

City _____________________ State _________________ Zip ___________________

Phone ___________________________ Fax _________________________________

E-mail _______________________________________________________________

Company Web Site _____________________________________________________

❐ Check here if you prefer to have your mail sent to your home.Home street Address _________________________________________City _____________________ State ______________ Zip ___________Home Phone _________________ Home Fax ______________________

COMPANY INFORMATION❐ Burial Vault Manufacturer ❐ Funeral Director

❐ Crematory ❐ Cemetery

❐ Doric ❐ Wilbert ❐ Eagle ❐ Trigard

❐ Con-O-lite ❐ Other ❐ Provide Graveside services

❐ Metal Vaults ❐ Plastic Vaults ❐ Fiberglass Vaults

Offer sizes for ❐ Children ❐ Adults ❐ Oversize

❐ Associate Member: Tell us in 25 words of less about your product/services

❐ Please enroll me in NCBVA today!Signature indicates that you have read and agree to abide by NCBVA’s Code of Ethicsand the rules which govern the National Concrete Burial Vault Association. Signa-ture is required before this application can be processed.

_________________________________________ ___________(Signature) (Date)

Dues Schedule

❐ Manufacturer MemberDues are based on total units sold forall locations of the company.

Please check appropriate level:❐ 1-999 Units ........$170

❐ 1000 - 1999 ........$260

❐ 2000 - 3499 ........$350

❐ 3500 - 4999 ........$435

❐ 5000 and more ....$525

❐ Associate Member ....$150

❐ Franchise Group........$600

Payment InformationInclude payment with this completedform. We accept Visa, MasterCard andAmerican Express

❐ Check is enclosed

Please charge my❐ Visa ❐ MasterCard ❐ Amex

Account #_____________________Expiration date _________________

Mailing Information

NCBVA900 Fox Valley Drive Suite 204

Longwood, FL 32779-2552(800) 538-1423

Fax: (407) 774-6751

www.ncbva.org

We believe that concrete is an ideal material for the construction of burial vaults for the interment of human remains and that aproperly constructed concrete burial vault is worthy of acceptance by the public. Our sales and advertising policies will begoverned by standards acceptable by the public and the funeral profession and by principles advocated by the National Concrete

Burial Vault Association, Inc. We pledge fair trade practices to our competitor whose product we will not disparage. We shall conduct our business on sound business principles, striving to build a relationship of respect and confidence for the burial vaultindustry with the public, with the funeral director and with the cemeteries management. We will abide by the rules and regula-tions of the National Concrete Burial Vault Association, Inc., thereby contributing to a stronger and greater national industry.

4 NCBVA BULLETIN June 2003

BURIAL VAULTS

Solving P roblems for Families and Funeral Direc tors when Details Mean the Most...

Quality Lined, Concrete Burial VaultsArtfully crafted Olympian Bronze and

Stainless Steel Premium VaultsCremation Urns and Urn Vaults

“Daisy” Infant CombinationsQuality, dependable graveside service

Find out more about being a Doric “Problem Solver”

800-457-0671www.doric-vaults.com

American Cemetery Supplies, Inc.

1-800-515-0400 Fax (757) 488-1589

Your Total Vault Supplier

High Quality

Low Prices

Manufacturer of:Tents • Grass • Chair Covers • Tarps

Drapes • Lowering Devices Casket Roller Bars

Casket Stands and Cremation Standsand many other items

Distributor of:Flags • Chairs

Frigid Lowering Devices

FOR SALEFor Sale: Double interment burial vault, with shelf andcover molds. All brand new, never used. Manufactured atNorwalk Precast molds. For more information contact KeithBullock, 631-252-6160. Classified Adv.

The rectangular memorial, sitting on a Virginia hill overlook-ing Washington, solemnly tells visitors: “Here Rests in HonoredGlory An American Soldier KnownBut to God.”

The tomb has been at the sitesince 1921, more than a decadelonger than the memorial, when anunidentified soldier from WorldWar I was buried there. SculptorThomas Hudson Jones carved thememorial with wreaths, the threeGreek figures and the inscription.

While unknown soldiers from World War II and Korea also areburied at the site, remains from the Vietnam War were disinterredin 1998 after DNA testing identified them.

Members of the Old Guard regiment provide security at thetomb 24 hours a day, their dress uniforms, polished buttons andchanging-of-the-guard ceremony watched by 4 million annual ceme-tery visitors.

Once the new marble is located, a master carver will have tocopy the original design by architect Lorimer Rich.

Unknown, Continued from page 1

June 2003 NCBVA BULLETIN 17

National Concrete Burial Vault Association, Inc.Member Application for Plant Inspection

Name of Plant __________________________________________

Plant Mailing Address_____________________________________

Plant Street Address______________________________________

Plant Telephone__________________________________________

Fax Phone Number_______________________________________

Owner’s Name___________________________________________

Evening Telephone_______________________________________

Plant Manager/Contact Person_______________________________

Evening Phone__________________________________________

Types of Outer Burial Receptacles Produced❐ Top Seals ❐ Air Domes ❐ SectionalsOther________________________________________________

Please return this application with full payment to:

The National Concrete Burial Vault Association, Inc.900 Fox Valley Drive, Suite #204Longwood, FL 32779-2552(800) 538-1423Fax (407) 774-6751

As an NCBVA member in good standing, the total of yourPlant Certification Inspection will be $995 (Recertification, $495). Full payment should be enclosed with your application.

Shenandoah Valley Vaults, Inc.Dayton, VA

S h o re Vault & Precast Co.Exmore, VA

Simerly Concrete Products, Inc.Bristol, TN

Simerly Vaults, Inc.Knoxville, TN

Southern Ohio Vault Co.Portsmouth, OH

Southern Vault ServiceBlakely, GA

Spoerr Precast ConcreteSandusky, OH

Sunnycrest, Inc.Auburn, NY

SuhorIndustriesCedar Hill, TX

SuperiorBurial Vaults, Inc.Salt Lake City, UT

Superior Vault Co.Bryantown, MD

Superior Vault Co. Charlestown, IN

Superior Vault Co. DBAIndividual Mausoleum Co.

Lawrenceburg, INSuperior Vault Company LTD

Mississauga, Ontario, CanadaSwan’s Concrete Products

Westbrook, METennessee Vault & Grave, Inc.

Dechard, TN Tucker Vault Co.

Farmington, MOTurner Vault Company

Toledo, OHVanden Boomen Burial Vaults Inc.

Appleton, WIVanden Boomen Burial Vaults Inc.

Wausau, WIVault Service

Griffin, GAWashington WilbertVault Works Inc.

Laurel, MDWarga Concrete Products Inc.

Fort Wayne, INWatts Vault & Monument Co.

Montezuma, IAWayne Burial Vault Co., Inc.Indianapolis, IN

Welte Vault Co.Danbury, IA

West Plains Vault & Mfg. Co.Pomona, MO

Whitman Vault Co.Whitman, MA

Wicomico Vault Co., Inc.Salisbury, MD

WieserPrecastStewartville, MN

Wilbert Burial Vault Co.Atlanta, GA

Wilbert Burial Vault (The James Co.)Waycross, GA

WilbertVault of Houston, Inc.Houston, TX

Williams Vault CompanyEmporia, VA

WillmarPrecast Co.Willmar, MN

Zeiser Eilbert Vault Co.Elmira, NY

June 2003 NCBVA BULLETIN 5

If you’re looking for a once in a lifetime experience, don’t miss next year’s NCBVA Conference February 22-24, 2004 at the

Venetian Resort Hotel Casino in LasVe g a s .

If you haven’t had the opportunityto experience Las Vegas, here’s some inside information you won’t find in many travel brochures. The sheer size of the convention venue, the Venetian Hotel and

Resort, is mind-boggling. Last year’s host hotel, Disney’s Contemporary Resort atWalt Disney World ®, had 1053 sleeping rooms. The Venetian Hotel and Resort is 400 per cent larger With 4,039 sleeping rooms, it is one of the largest hotels in theUnited States. The hotel is relatively new with over 1,000 of the sleeping roomsexpected to be completed in June of 2003. The hotel has some historical significance(if there is such a thing in Las Vegas); It was built on the site of the demolished SandsHotel, home of the legendary “rat pack” which included Frank Sinatra, Dean Martin,and Sammy Davis, Jr., among others.

Las Vegas hotels provide you with a complete city within the confines of theirp r o p e r t y. The Venetian is unique with its “Canal Shops” simulating the famous canals of Venice, complete with gondolas and singing gondoliers. . It features aselection of merchandise unlike any seen in most malls in the country. Shopping is

fast becoming the second favorite pastime in Las Vegas so there’s a lot to choose from. In a recent documentary on pop entertainer, Michael Jackson, the reporteraccompanied him on a shopping spree during which Jackson dropped over $6 millionin an afternoon at one of the Canal Shops at the Venetian.

If you’re looking for fine dining or just a last minute snack you can find it at theVenetian. The Venetian has fast food as well as the finest cuisine from such famouschefs as Emeril and Wolfgang Puck. If all of this isn’t enough, you’re within walkingdistance of five other mega hotels boosting their own fine restaurants and activities.The Venetian is located in the middle of the famous Las Vegas strip, where all theaction happens.

At the Venetian you will enjoy an oversized hotel room that includes a well-decorated living area, a large sleeping area and large bathroom. Guiness Book ofWorld Records calls them the largest hotel rooms in the world!

NCBVA Room Rate: $199 single/double ($35 each additional person per night)

Room Block Cutoff: January 23, 2004

Call for Reservations: (877) 857-1861

Three people lost their lives in a killer stormthat swept through Stockton, Missouri. Oneof those men definitely died a hero. W h e nthe storms started through Stockton, 34-year old Mark Wilcox was safe at home.But then he got a call from his friend Mary.She was home with her two kids and sheasked Mark to come over and take them tos a f e t y. He did and he saved their lives, buthe died in the process.

As hundreds of people worked to cleanup the mess left behind by the tornado anddeal with the destruction, the Wilcox famil ytried to deal with the death of their lovedone. Mark had five kids of his own andseven brothers and sisters. The Nor- D o nVault Company, an NCBVA member c o m p a n y, payed for the burial.

S t a t e ’s Lottery Games Will Benefit Ve t e r a n sThe state’s Veterans hospitals and cemeterysystem will benefit from special lotterytickets that went on sale May l in Kansas. Itis projected that the sales will raise about $2 million by the end of 2004. A s i m i l a rveterans lottery game has been under wayin West Vi rginia for about two years. Halfof the proceeds will be earmarked for veterans homes and for the veterans cemetery system. The other half will go tothe National Guard scholarship assistancef u n d .

The “new” concrete continues to gainacceptance in many of our members’p l a n t s .I would call your attention to the April 2003issue of The Concrete Pro d u c e r. There wasan excellent article on “The Future ofConcrete” (pages 24-28). Two other articlesin this issue are also worth noting: “GrayWater Recycling,” and “Proprietary MixDesigns.”

If you are not currently receiving thispublication, it is available at no charge fromConcrete Producer, PO Box 3244,Northbrook, IL 60065-9698. __Earl J. Brutsche,N C B VAPlant Inspector

Nor-Don Helps FamilyBury Community Hero

Informative Articles InConcrete Magazine

TheFabulous

Venetian ResortChosen for 2004 Convention

With the largest standardhotel rooms in the world,The Venetian Resort and

Casino takes on anirridescent glow

at sundown.

16 NCBVA BULLETIN June 2003

For information on NCBVA’s exclusive Plant Inspection and Certification Program, pleasecontact NCBVAHeadquarters at 1-800-538-1423 or use application form on adjacent page. continued . .

.

For information on NCBVA’s exclusive Plant Inspection and Certification Program, pleasecontact NCBVAHeadquarters at 1-800-538-1423 or use application form on adjacent page. continued . .

.

NCBVA proudly recognizes the following companies asCertified Vault Manufacturing Plants ÑÑ

Abel Vault & Monument Co.Canton, IL

Abel Vault & Monument Co.Pekin, IL

American Concrete IndustriesBangor, ME

American Vault Co. Cleveland, OH

American Vault & Concrete Pro d .Detroit, MI

American Wi l b e rt Vault Corp.Forest Park, IL

Arnold-Wilbert Corp.Goldsboro, NC

Arrow Vault Co., Inc.Lafayette, IN

Atlas Concrete Products, Inc.Orlando, FL

Automatic WilbertVault Tacoma, WA

Babylon Vault Co.New Windsor, MD

BaumgardnerProducts Co.Akron, OH

BaxterBurial VaultCincinnati, OH

Baxter Vault Co.Baxter Springs, KS

Beck Vault Co.Rome, NY

BeierBurial VaultsColumbus, WI

Brewster Vaults & MonumentsMillville, NJ

Brown-Wilbert, Inc.Fargo, ND

Brown-Wilbert, Inc.Morris, MN

Bruns Norwalk Vault Co.Saint Louis, MO

Brutsche Concrete ProductsBattle Creek, MI

Brutsche Concrete ProductsBenton Harbor, MI

Buckeye Vault ServiceMansfield, OH

Buck Simmons Vault Srvcs. Inc.Roanoke, VA

Bush Concrete Products, Inc.Muskegon, MI

C & M PrecastKerrville, TX

Calumet WilbertVault Co. Inc.Gary, IN

Carolina-Doric, Inc.Effingham, SC

Carolina-Doric, Inc.Florence, SC

Central Burial Vaults, Inc.Marlow, OK

Central Burial Vaults, Inc.Oklahoma City, OK

Central Burial Vaults, Inc.Tulsa, OK

Central New York Vault Co.Cortland, NY

CenturyVault Co., Inc.Barnstable, MA

Cheboygan Cement Products Co.Cheboygan, MI

Chesapeake Burial Vault Co.Ingleside, MD

Christy Vault Co., Inc.Colma, CA

Clinton WilbertVaults, Inc.Clinton, IA

Cooper WilbertVault Co.Barrington, NJ

Cooper WilbertVault Co.Middletown, DE

CordeiroVault Co., Inc.Vallejo, CA

Costello VaultsSmith Falls, Ontario, Canada

Creter Vault Corp.Flemington, NJ

Crummitt & Son Vault Corp.Martins Ferry, OH

D.G. Robertson, Inc.Williston, VT

Dardanelle Vault & Monument Dardanelle, AR

Delaware Valley Vault Co.,Philadelphia, PA

DePue Wilbert VaultSavannah, GA

Deihl Vault & Precast Co.Orangeville, PA

Detroit WilbertVault Corp.Detroit, MI

Doody Burial Vaults, Inc.Winchendon, MA

Doric Concrete Vaults Inc.Garden City, KS

Doric Concrete Vaults, Inc.Great Bend, KS

Doric Concrete Vaults Inc.Osage City, KS

Doric Huntingburg Vault Co.Huntingburg, IN

Doric of Kansas VaultGray Bros. Iola, KS

Doric of Nashville, Inc.Nashville, TN

Doric of Northeast ArkansasJonesboro, AR

Doric of South TexasElsa, TX

Doric Concrete VaultsLimon, CO

Doric Concrete Vaults, Inc.Newton, KS

Doric Manufacturing Co.Boaz, AL

Doric Mississippi, Inc.Vicksburg, MS

Doric-South, Inc.Demopolis, AL

Doric Vault of Eastern NY, Inc.Hudson, NY

Doric Vault of Western NY, Inc.Depew, NY

Doric Vault Co.Griffin, GA

Doric Vault Co. of S. IllinoisMarion, IL

Eagle Burial Vault Co. of LARuston, LA

Eagle Burial VaultsPerry, GA

Esterly Burial Vault Co.West Reading, PA

Evans Eagle Vaults, Inc.Leola, PA

Everlasting Vault Co.Randallstown, MD

Florida Wilbert, Inc.Jacksonville, FL

Fond Du Lac WilbertVault Fond Du Lac, WI

Forsyth Bros.Fithian, IL

Forsyth Bros. Concrete Prod.Terre Haute, IN

Gettysburg Burial Vault Co.Gettysburg, PA

Grable Vault Co.Logansport, IN

Graffius Burial Vault Co.Sinking Springs, PA

Granite State DoricNewport, NH

Gray Bros., Inc.Kansas City, KS

Hairfield Vault Co.Hickory, NC

Hardy Doric, Inc.Chelmsford, MA

Harn Vault ServiceMassillon, OH

Harris PrecastLaporte, IN

Heilman – Wirtz, Inc.Cedar Hill, TX

Hicks Industries, Inc.Alachua, FL

Hicks Industries, Inc.Miami, FL

Hicks Industries, Inc.Mulberry, FL

Hydraulic Dolly, Inc.Altoona, PA

J.P.Vincent & Son, Inc.Galena, IL

Jacson, Inc.Henderson, TX

Jefferson Concrete Corp.Watertown, NY

Josten WilbertVault Co.Sioux Falls, SD

Lakeshore Burial Vault Co.Brookfield, WI

Lavaca Vault Co.Lavaca, AK

Louisell-Davis Vault ServiceChattanooga, TN

Ludlow Burial Vault Co.Ludlow, MA

Lycoming Burial Vault Co. Inc.Montoursville, PA

Marion Vault WorksMarion, IN

Markham Burial Vault ServicesRichmond, VA

Markham-Carter Vault ServiceSmithfield, VA

MasterGrave ServiceAthens, GA

Memphis Burial Vault Co.Memphis, TN

Mercer Vault CompanyFredericksburg, VA

Milan Burial Vault, Inc.Milan, MI

Milwaukee Wilbert Vault Co.Milwaukee, WI

Minnick Services Corp.Fort Wayne, IN

MooreWilbertVault Co.Evans, GA

Neher Burial Vault Co.Springfield, OH

Nor-Don Vault Co. Inc.Strafford, MO

North Central Mich. Vault Srvc.Cadillac, MI

Norwalk Vault Co.Johnstown, PA

Odon Vault Company, Inc.Odon, IN

Omaha Wilbert Vault, Inc.Omaha, NE

Ostwalt Vault Co.Concord, NC

Palm Vault Co.Ada, OK

Panhandle VaultsWellington, TX

Peoria Vault Co.Peoria, IL

Pennyslvania Concrete Vault Co.Greensburg, PA

Perfection VaultWoodson, IL

Phenix VaultPhenix City, AL

Pioneer Vault, Inc.Doylestown, PA

Pope Concrete ProductsWaycross, GA

Poplar Bluff Doric Vaults, Inc.Poplar Bluff, MO

Precast Concrete Products, Inc.Blissfield, MI

Precision Precast Inc.Pittsfield, MA

Quality Burial Vault Co.Houston, TX

Rex Vault ServiceNewton, IL

Rocky Mountain Monument/VaultSandy, UT

R o l a n d - Wi l b e rt Vault Co.Marion, IA

Roosburg Va u l tP r i m g h a r, IA

Saginaw Wi l b e rt Vault Corp.S a g i n a w, MI

Sam Green Vault Co.Ly n c h b u rg, VA

Saline Vault Co.Sweet Springs, MO

Santeiu Vaults Inc.Livonia, MI

continued . . .

6 NCBVA BULLETIN June 2003

F o rt a ’s Fiber D i s p e n s e rForta Corporation has been named theexclusive representative and distributor ofthe new Big Shot™ fiber transport and dispenser system. This patent-pending fiberaddition system was designed and developed to quickly and safely move synthetic fibers from ground-level storageto upper-level trucks and batching systems.The Big Shot™ provides a simple and cost-saving way to add pre-weighed bags or e v e nloose fiber to almost any concrete batchingor mixing system, and requires minimalparts, installation labor, and maintenance.

Wi c k e r C o ffins Sales Tr i p l eAn undertaker in England who provideshand-woven wicker coffins says he hastripled his sales after pop star Adam Faithwas buried in a basketwork casket. Demandsoared after newspapers showed Faith’swicker coffin covered in flowers, said JohnMallatratt of Peace Funerals in Sheff i e l dwhere wickerwork coffins cost 409 pounds,around twice the price of the solid pineoption. “Every time there’s a funeral with awicker coffin more people see them andthey fall in love with them,” Mallatratt saidon Tu e s d a y. “They really like the imageryof it, being a softer image and the way youcan decorate it with flowers,” he said at hisfuneral parlor, which also offers woodlandburials and ceremonies on vintage steamtrains. The wicker coffins take two days ofskilled work to craft, and with only 40

weavers left in Britain, supply was limited.“Of those 40 not all want to make coff i n s ,o b v i o u s l y,” said Mallatratt. But demandwas growing and Mallatratt’s parlor nowsupplied the funeral trade with the coff i n s— a sign of people’s changing attitude todeath.

Funerals on the Internet Anew company is broadcasting funerals onthe Internet, giving friends and relativeswho can’t make the service a chance to paytheir respects. ”Those who can’t get to thefuneral also will be able to sign the electronic guest book and e-mail condolences to the family,” said RossJ o h n s o n , p r o m o t i o n a l director forChapelview Online,based in RapidC i t y, South Dakota.The company captures funeralswith a digital camera and broadcasts themlive for sevenfuneral homes inSouth Dakota. Noteveryone is sold onthe idea. Will itcome to: ‘Hey,M o m ’s funeral got40,000 hits?’”

Fla. Mort u a ry Company Settles LawsuitA mortuary company has settled a class-action lawsuit in which customers at itsMiami cemetery complained of high feesand hidden finance charges. S e r v i c eCorporation International largest operatoradmitted no wrongdoing or liability butagreed to lower a processing fee and stopusing the disputed contracts. U.S. DistrictJudge Donald Graham gave preliminaryapproval to the settlement and will consider objections July 16. Customersclaimed SCI’s Memorial Plan charged illegally high processing fees, skipped consumer disclosures on finance charg e s ,amounts financed and annual interest rates.

Industry Clippings

August 2-6 NFD&MAAnnual Convention & ExpoSheraton Birmingham Hotel,Birmingham, AL

August 13-16 Cremation Association of North America Convention, Fairmont Hotel, Chicago, IL

September 23-28 Selected Independent Funeral HomesPhoenician Hotel, Scottscale, AZ

October 19-22 NFDAAnnual Convention and ExpoLas Vegas Hilton, Las Vegas, NV

November 3-4 CFSAFall Conference and Trade ShowHoliday Inn Crowne Plaza, Indianapolis

Industry Calendar of Events

June 2003 NCBVA BULLETIN 15

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June 2003 NCBVA BULLETIN 714 NCBVA BULLETIN June 2003

8 NCBVA BULLETIN June 2003

By J. Scott Calkins, Esq.N C B VA Counsel

Second of Two A r t i c l e s

In the previous issue of T h e B u l l e t i n, I outlined the basic essentials of a solid estate plan and indicated that all these requirements can be accomplished with a revocable trust. I thenposed the question, “Why a revocable trust?”

The answer is: a revocable trust provides privacy, control, taxplanning, ease of administration and flexibility.

A trust gives you privacy. Unlike a will, your trust does nothave to be filed with the court. Therefore, the trust property heldin your trust can pass to your heirs with only your trustee’s and b e n e f i c i a r i e s ’ knowledge. Your plan is not subject to public s c r u t i n y. Since assets held in trust do not go through the probateprocess, they may escape many fees that would be associated witha probate estate—savings that can be passed along to your family.

S e c o n d l y, you retain ultimate control, even from beyond thegrave. During your lifetime, you retain complete control of theassets held in your trust. The terms of your trust will determinewho will receive your assets and when they will receive them.Should you feel that one or more of your family members is notcapable of managing his or her intended inheritance, or if a familymember has a special need, then you can require that the assets beretained in the trust for a specific period of time, and distributedunder certain terms and conditions. You can also direct that assetsbe held in trust for more than one generation. Language can alsobe provided to protect these assets from creditors of your beneficiaries. Using a revocable trust can also allow you to fully

utilize your applicable exclusion amount. This feature is increasingly important with the sweeping changes in estate tax lawsthat are now under way in Congress.

Upon your death or incapacity, asuccessor trustee (whom you havechosen and named in the trust document) steps in to continue themanagement of your trust assets. I nthe case of incapacity or disability, the successor trustee is responsible forthe assets until such time that yourcapacity is regained. This simpleprovision can eliminate a lengthyguardianship proceeding.

F i n a l l y, as the term “revocable”implies, as your individual and familyneeds change, you can amend or completely terminate the entiretrust. A revocable trust provides the ultimate in flexibility for ani n d i v i d u a l ’s estate plan.

With all of these advantages, the real question would be, “whynot a revocable trust?”

When you are discussing estate planning with an attorney experienced in the drafting of such plans, ask whether a revocabletrust would be beneficial for you. Knowing your family and financial situation, he would be able to advise you.

Wilbert Inc. was exonerated in a Kentucky lawsuit in which a w o m a nsued after her husband’s burial vault was found cracked following an exhumation.

K e n t u c k y ’s appellate panel upheld a Circuit Court decision infavor of the burial vault company and the Cemetery.

The woman sued the company that sold the vault and Wi l b e r tInc., for product liability claims, negligence and breach of expressand implied warranties. She also sued the cemetery, claiming it mishandled her husband’s corpse.

The body of the woman’s husband was exhumed as part of thediscovery process in a medical malpractice suit. When the vault was unearthed, workers found a crack in the vault, and an unidentified liquid inside the vault and casket.

According to an article in The Courier Journal, the j u d g e ’s decision said it was unclear what caused the crack and whether theliquid was ground water or body fluids. ‘’While the record clearlydemonstrates that the vault housing the corpse was damaged at some point, nowhere in the record does evidence exist for a findingof maliciousness, wantonness or gross negligence against the cemetery or Combs-Wi l b e r t , ’’ Judge Matthew Baker wrote in thec o u r t ’s decision.

Vault Lawsuit Rejected

Many Advantages of Revocable TrustJune 2003 NCBVA BULLETIN 13

The Four Plans of Succession

Strategic Business Planning• Vision & Mission statements• Setting goals & objectives• Assigning responsibilities• A c c o u n t a b i l i t y• C o m p e n s a t i o n• Team building• Regular meetings for:

- management & employees- advisors- planning committee- board of directors

Family Planning• Form the family council• Design rules of operation• Schedule meetings/retreats• Set goals & how to achieve• Develop policies:

- Family employment- Compensation- Positions & titles

- Address relationships- Communications- Time spent at work- Leadership preparation

Business Succession Plan• Family career planning• Successor training• Leadership development• Choosing the next leader(s)• Letting go policy• Financial security for seniors• Asset/control transition• Role of non-family employees

Estate Planning• Making or updating wills/trusts• Creating justice for family• Durable powers of attorney/health• Life insurance• Buy/sell agreement• E m e rgency plans

We encourage owners and their families not to expect toomuch too fast. These challenges are not easy and mostchange comes slowly, consequently, getting the proper support for the planning process is critical.

Mike Henning is a consultant and speaker on family businessissues. This article appeared in Mike Henning’s Family FirmAdvisor newsletter.

June 2003 NCBVA BULLETIN 912 NCBVA BULLETIN June 2003

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By Mike HenningThere is no greater threat to a successful business than failingto plan its long term future. Failure rates have been documente dfor those private companies and their owners who fail to develop a succession plan. Generally speaking, for every twofamily businesses that continue into the second generation, four do not. More over, of the two that succeed, only one survives into the third generation.

Renowned consultant Peter Drucker states, “The rewards ofsuccession planning is indeed the final test of greatness for the business owner. If it is present in your organization, it willhardly be noticed. If it is not present, it will destroy your company and may cause your family extreme financial loss and hardship.”

The primary problems are many and are predictable. Forexample, most owners are male and good business people whoknow what it takes to make a profit; however, their skills atbuilding relationships, conducting open and frank communications and taking the time to plan for their own exits from the business are clearly below par. Other examplesinclude the deferring of the family relationship challenges,management and leadership development in favor of tax savingdevices and written estate planning documents.

Doing It RightPlanning for the business, family and the total successionprocess takes time, skills and money. Small and large companies alike understand the need for succession planning, but most will not take the time to deal with the o rganizational development issues, relationship problemsbetween siblings, in-laws or generations. Most do not havethe skills to plan for potential successor development or forthe perils involved with planning for the senior generation’sdeparture from the company. In fact, most will turn to matters of tax savings schemes or business problem solving.

Our observation in today’s business world is that the top 20 percent of companies in most industries regularly performstrategic planning for the company. Surveys indicate that ifowners of a company are willing to spend the time and energ yto plan for their company’s future, they are most likely to planfor the succession of its management, leadership, ownershipand control. Of course, this is an important lesson for the 80percent who fail to plan, thus living and working on a day-to-day basis. For some who are lucky, it might work out, but forthe vast majority, their companies and dreams meet their d e m i s elong before it is necessary.

For those who plan in an orderly and timely manner, theywill address the four areas listed in the adjacent sidebar (page13). They will hold the participants accountable, and there willbe clearly stated consequences for unsatisfactory performance or productivity, no excuses.

The Perils of Being CaughtWithout a Succession Plan

Since its introduction, the Aegean and the Aegean Elite hasbecome one of the finest burial vaults in the industry. Both Aegean linesconsist of therm o f o rmed faux finished polymers that surround a concre t ec o re to offer the ultimate in strength and long lasting protection. To com -pliment any casket, both the Aegean and the Aegean Elite are availablein traditional cherry, white marble, black marble, natural wood, andgray granite.

For a more refined look, The Aegean Elite Series consist of addi -tional handcrafted metal accents in stainless steel, copper or bronze thatenhance the beauty and strength of the interior as well as the exterior.Outside accents are also available to coordinate with the intricate mold -ings and decorative corner columns.

In 2001, Trigard expanded the Aegean concept to its cremationline of burial vaults. Like all Aegean products from Trigard, thermo -

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When you combine personal service with Tr i g a rd ’s standards ofexcellence, you will discover the Aegean Family of vaults will deliver theq u a l i t y, durability and strength your customers expect and deserv e .

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10 NCBVA BULLETIN June 2003 June 2003 NCBVA BULLETIN 11

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Tent TipsFrom Del

Your tent must be clean andcompletely dry before applying awater repellent. This will takeapproximately one gallon of silicon waterproofing and a garden hand pump spray.Begin by applying the solutionfrom the top toward the bottom. Thoroughly saturate the seams. Allow the top to drycompletely before storing it.

Waterproofing Tops

Del Dolman is Owner, A m e r i c a nC e m e t e ry Supplies, Inc., a supplier oftents and other funeral service equipment and an Associate Memberof NCBVA. Watch for more tips in thenext issue of “The Bulletin.”

Ashes Gone A s t r a yCremated Ashes Found in Fast-Food Drive-ThroughWorkers at a Kentucky Fried Chicken restaurant in San Antonio, Texas discovered the cremated ashes of a man who died last December — in the drive-through takeout lane.How the ashes got there is a mystery, police said. An employee noticed a suspicious boxsitting in the middle of the drive-through lane. Officers who investigated found a certificate of cremation on top of the box. Inside, they found a plastic bag containing a man’s ashes.The papers identified the man and police were able to contact his daughter who told themthe box and the ashes had been inside a bronze urn in her home, which had been stolen.Police said the urn’s thief or thieves probably tossed the box out of a car. Officers had nosuspects.

Man Brings Ashes to Prove Wife Is Dead Newly widowed Londoner John Walker could not believe it when bailiffs wrote to demandthat his wife pay a series of parking fines. He wrote back to tell them his wife had died inJanuary and had sold her car for scrap more than two years before. But the threatening letters kept coming. When a demand for 90 pounds (US$144) arrived, Walker respondedd r a m a t i c a l l y. Carrying the urn containing his wife’s ashes and her death certificate, hemarched into the offices of York Council and laid them on the desk of a startled official. “I had already rung them and sent a letter with a copy of her death certificate which theysaid they didn’t receive and the bailiffs still said they were coming to take items of property from the house,” Walker said. “That’s when I flipped my lid so I took the casketdown to show them.” When the official saw the casket, said Wa l k e r, he became “veryapologetic.”

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