Wills, Trusts & Estates Prof Blog

Senior Citizens Battle Credit Card Debt

The Sloan Center on Aging and Work at Boston College concluded that 30% of unemployed individuals over age 55 have less retirement savings than credit card debt. In addition, the average credit card debt for individuals over 65 is currently $10,235, and this age group outpaces any other age group in new credit card acquisitions. Some of these elderly individuals aren’t afraid to ask for help and designate an agent under a power of attorney. However, most are too embarrassed to ask for help and remain too impoverished to pay off the debt.

Bankruptcy might be a good option in some situations, but the elderly segment of the population tends to feel a moral obligation to repay their debts. Only 9% of all bankruptcy petitioners are senior citizens. Another option is to seek credit counseling. For example, the Institute for Financial Literacy has developed a new course entitled “Senior Financial Safety,” which addresses post-retirement planning, consumer fraud, and money management. Approximately 12,000 seniors around the world are expected to take this course this year.

See Sherisse Pham, Retirements Swallowed by Debt, N.Y. Times, Jan. 26, 2011.

Special thanks to Jim Hillhouse (WealthCounsel) for bringing this to my attention.

ACTEC Announces Mary Moers Wenig 2011 Student Writing Competition

The American College of Trust and Estate Counsel has officially announced the Mary Moers Wenig 2011 Student Writing Competition.

Here are some of the key features of this competition:

• Large cash prizes (first place = $5,000; second place = $3,000; third place = $1,000; honorable mention cash awards may also be made).
• Winners published by ACTEC.
• A broad range of topics in the trusts and estates and related taxation areas.
• Attractive page requirements -- the body of the paper must be 20 double-spaced pages and may not exceed 30 double-spaced pages.
• Use of original (but unpublished) papers, including papers prepared for law school credit.
• June 1, 2011 deadline which will allow for work over two semesters and spring break.
• No limit on the number of Honorable Mention Prizes allowing entrants to have a greater chance of receiving recognition and monetary awards.
• Papers may be coauthored.

The official rules may be found here.

Prof. Charles Galvin Dies

It is with a heavy heart that I report that Prof. Charles "Charley" Galvin died on January 27, 2011.

I had the good fortune to know Charley for many years and to work with him on the Texas Will Manual Service.  He was an outstanding lawyer and wonderful person.  He will be missed.

Below is an excerpt from his obituary.

Born in Wilmington, NC on September 29, 1919, his family moved to Dallas in 1921. Charley graduated from Highland Park High School, received his B.S. in Commerce from Southern Methodist University, an MBA and Juris Doctor from Northwestern University, Doctor of the Science of Law from Harvard, and honorary Doctor of Laws degrees from Capital University and SMU.

From 1947 to 1952, Charles practiced law with the Dallas firm of Leachman, Matthews, and Gardere.

He was professor of law at SMU from 1952-1983 and Dean of the Law School from 1963-1978.

Dr. Galvin was also the Centennial Professor of Law, Vanderbilt University from 1983-1990, and thereafter Centennial Professor Emeritus. He also served as Executive in Residence, Vanderbilt, 1990-1994.

Dr. Galvin has taught at the law schools of Michigan, Harvard, Duke, Pepperdine, Kansas, Texas as well as the Business Schools of Northwestern University and SMU.

He was a Distinguished Professor of Law, Emeritus, SMU Law School and most recently was of counsel to the Dallas law firm, Haynes and Boone, LLP.

Dr. Galvin['s] honors include: * * * the Equal Justice Award of Legal services of North Texas; the John Rogers award from the Southwestern Legal Foundation; and the Outstanding Tax Lawyer of the Year 2010 Award from the State Bar of Texas. Also, in 2004, Dr. Galvin was one of five lawyers honored by the Texas Bar Foundation for 50 years of practice.

Top SSRN Downloads

Here are the top downloads from November 30, 2010 to January 29, 2011 from the SSRN Journal of Wills, Trusts, & Estates Law for all papers announced in the last 60 days.

Rank	Downloads	Paper Title
1	740	2010 Federal Tax Update Samuel A. Donaldson, University of Washington - School of Law, Date posted to database: November 28, 2010 Last Revised: November 28, 2010
2	332	High Volatility, Negative Correlation, Roth IRA Conversions, and the Codified Economic Substance Doctrine Gregg D. Polsky, University of North Carolina (UNC) at Chapel Hill - School of Law, Date posted to database: November 30, 2010 Last Revised: November 30, 2010
3	254	Lady Bird Deeds: A Primer for the Texas Practitioner Gerry W. Beyer, Kerri M. Griffin, Texas Tech University School of Law, Estate Planning and Community Property Law Journal, Date posted to database: January 9, 2011 Last Revised: January 9, 2011
4	236	The Basics of Texas Intestate Succession Law Gerry W. Beyer, Texas Tech University School of Law, Date posted to database: November 20, 2010 Last Revised: November 20, 2010
5	125	Educational Tax Benefits: More Please Bridget J. Crawford, Shamik Trivedi, Kimberly Bliss, Pace University School of Law, Tax Analysts, Pace University School of Law, Date posted to database: January 12, 2011 Last Revised: January 12, 2011
6	114	Analyzing the Impact of the New Health Care Reform Legislation on Older Americans Richard L. Kaplan, University of Illinois College of Law, Date posted to database: January 22, 2011 Last Revised: January 26, 2011
7	87	The Effects of Marital Property Rights, Alimony, Child Support, and Domestic Relations Orders on Top-Hat Plans, Excess Benefit Plans, and Bonus Plans Albert Feuer, Law Offices of Albert Feuer, Date posted to database: December 5, 2010 Last Revised: December 6, 2010
8	68	Caering About the Credit for Prior Transfers Wendy C. Gerzog, University of Baltimore - School of Law, Date posted to database: December 3, 2010 Last Revised: December 3, 2010
9	54	Shades of Gray: Applying the Benefit-the-Beneficiaries Rule to Trust Investment Directives Jeffrey A. Cooper, Quinnipiac University School of Law, Date posted to database: November 16, 2010 Last Revised: January 4, 2011
10	48	Mistaking the Trust Lionel Smith, McGill University - Faculty of Law - Quebec Research Centre of Private and Comparative Law, Date posted to database: November 14, 2010 Last Revised: December 22, 2010

Poetry Foundation Struggles to Spend $185 Million

In 2002, reclusive pharmaceuticals heiress Ruth Lilly gave $185 million to the Poetry Foundation in Chicago. Other than rejection letters for her poems, Lilly had virtually no contact with Poetry Foundation prior to the gift.

John Barr, president of the Poetry Foundation, was unsure what to do with the money. First, he commissioned a $700,000 study to find out who reads poetry and how to attract new people. Next, he commissioned $1 million a year for a website. He then angered critics when he approved a new headquarters building for $21 million.

Lilly’s money seems to be working. The Poetry Foundation, which now has a $7 million annual budget, reached 19 million new poetry readers in 2009. Barr says that they may not see the obvious impact of the gift for ten or twenty years, “but there are hopeful signs.”

Daniel Fisher, No Rhyme or Reason, Forbes, Dec. 30, 2010.

Special thanks to Jim Hillhouse (WealthCounsel) for bringing this to my attention.

Book on How to Deal with Exploitation of Older Adults

Trisha E. Cowart (Visiting Assistant Clinical Professor, Penn State Law) and Katherine C. Pearson (Professor of Law, Penn State Law) recently published their book entitled A Pennsylvania Guide for Older Adults, Families, Counsel & Courts (George T. Bisel Co., Inc. Law Publishers Jan. 2011). The publisher’s description is below:

"An ounce of prevention is better than a pound of cure." As the state with the third highest percentage of older adults, Pennsylvania is often the arena for financial abuse or exploitation. This timely new book presents the legal consequences of financial exploitation, both in criminal and civil terms. By focusing on the law of exploitation, this essential guide will give those who assist older adults and dependent persons, including attorneys, courts, financial advisors, banks, social workers and families, clear guidelines for prevention of financial exploitation. The step-by-step analysis of alternative remedies will be useful to legal advisors, whether in or outside of the Commonwealth, especially when pursuing a timely, full recovery.

GET QUICK ANSWERS TO CRITICAL QUESTIONS

• What is financial exploitation?
• How do you report financial exploitation?
• What civil causes of action apply in an exploitation case?
• What criminal causes of action apply in an exploitation case? 
• How can attorneys, banks, and courts reduce the potential for exploitation?

Many Sample Forms, including Attorney General Complaint forms, sample civil pleadings, sample criminal pleadings and sample correspondence.

Special thanks to Neil E. Hendershot (Attorney at Law, Harrisburg, PA) for bringing this to my attention.

Top Ten Estate and Gift Tax Articles of 2009 and 2010

Bridget J. Crawford (Professor of Law, Pace Law School) compiled lists of the top ten estate and gift tax articles of 2009 and 2010. Here is the 2009 list:

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   1.  
      1. Gerry W. Beyer (Texas Tech) & Jonathan P. Wilkerson, Max's Taxes: A Tax-Based Analysis of Pet Trusts, 43 U. Rich. L. Rev. 1219 (2009).
      2. Paul L. Caron (Cincinnati) & James R. Repetti (Boston Colege), The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?, 20 Stan. L. & Pol'y Rev. 153 (2009).
      3. Joseph M. Dodge (Florida State), Replacing the Estate Tax With a Reimagined Accessions Tax, 60 Hastings L.J. 997 (2009).
      4. Wendy C. Gerzog (Baltimore), Families for Tax Purposes: What About the Steps?, 42 U. Mich. J.L. Reform 805 (2009).
      5. David Horton (Loyola-L.A.), Unconscionability in the Law of Trusts, 84 Notre Dame L. Rev. 1675 (2009).
      6. Charles P. Kindregan Jr. (Suffolk), Considering Mom: Maternity and the Model Act Governing Assisted Reproductive Technology, 17 Am. U. J. Gender Soc. Pol'y & L. 601 (2009).
      7. Kristine S. Knaplund (Pepperdine), The Right of Privacy and America's Aging Population, 86 Denv. U. L. Rev. 439 (2009).
      8. Kevin Noble Maillard (Syracuse), The Color of Testamentary Freedom, 62 SMU L. Rev. 1783 (2009).
      9. Paula A. Monopoli (Maryland), Marriage, Property and [In]Equality: Remedying ERISA's Disparate Impact on Spousal Wealth, 119 Yale L.J. Online 61 (2009).
      10. Kent D. Schenkel (New England), Trust Law and the Title-Split: A Beneficial Perspective, 78 UMKC L. Rev. 181 (2009).

 Here is the 2010 list:

1. Paul L. Caron (Cincinnati), Jennifer M. Kowal (Loyola-L.A.) & Katherine Pratt (Loyola-L.A.), Pursuing a Tax LLM Degree: Why and When?, U. of Cincinnati Public L. Research Paper No. 10-11 (2010).
2. Paul L. Caron (Cincinnati), Jennifer M. Kowal (Loyola-L.A.), Katherine Pratt (Loyola-L.A.) & Theodore P. Seto (Loyola-L.A.), Pursuing a Tax LLM Degree: Where, U. of Cincinnati Public L. Research Paper No. 10-18 (2010).
3. Francine J. Lipman (Chapman) &  James E. Williamson (San Diego State), Social Security Benefits Formula 101: A Practical Primer, 29 ABA Section of Taxation News Quarterly (Summer 2010).
4. Andrew B. Delaney (J.D. 2010, Vermont), Taking a Sack: The NFL and Its Undeserved Tax-Exempt Status, U. of Michigan Bus. School, Working Paper No. 98006 (2010).
5. David Joulfaian (Office of Tax Analysis, Treasury Department), The Federal Estate Tax: History, Law, and Economics, Working Paper Series (2011).
6. Ellen P. Aprill (Loyola-L.A.), An Overview of Tax Issues for Synagogues (and Other Religious Congregations), Loyola-LA Legal Studies Paper No. 2010-24 (May 2010). 
7. Samuel A. Donaldson (U. Washington), 2010 Federal Tax Update, Working Paper Series (2010).
8. Michael Hatfield (Texas Tech), The Ethics of Tax Lawyering: An Introduction, Working Paper Series (2010).
9. Paul L. Caron (Cincinnati), The Costs of Estate Tax Dithering, 43 Creighton L. Rev. 637 (2010).
10. Laura E. Cunningham (Cardozo), The FLP, the Transfer Taxes, and the Income Tax, Tax Notes (May 2010).

Bridget J. Crawford, Law Review Articles You Should've Read (but Probably Didn't) in 2009, 126 Tax Notes 397 (Jan. 18, 2010); Bridget J. Crawford, 2010’s Popular Reading for Estate and Gift Tax Professionals, 130 Tax Notes 469 (Jan. 24, 2011).

Donating Organs Can Provide Comfort

Andrew, 13, and his sister Erin, 16, died on their way to school in a car accident. Their parents donated their organs and tissues and find comfort in the fact that their children saved the lives of others.

James Rodrigue, a psychologist in Boston, says that parents agree to donate their child’s organs 2/3 of the time compared to family members agreeing to it about half the time when the deceased is an adult. He says parents have a great sense of urgency to find some meaning in this premature death, and they are accustomed to making decisions for their children. Further, parents want to help other parents avoid going through the experience of losing a child, so they’re more inclined to donate organs.

See Rita Rubin, Transplants Offer Solace in Time of Heartache, USA Today, Jan. 23, 2011.

The Unwanted Inheritance of a Whole Lot of Nothing

Children of hoarders are burdened with far more than probate, funeral arrangements, and grief. They also must deal with overwhelming piles of stuff their parents accumulated over the years.

Greg Martin was forced to return to his childhood home when his mother passed away, only to find six-foot stacks of stuff everywhere. He took a leave of absence from his job, estimating that he would need six months to clean out the house. It’s now been eight, and he’s not even close to finishing.

The problem is that the hoarder is the only one who knows how things are “organized.” Children may find diamonds amid a pile of junk jewelry or stock certificates amid old receipts. The stress of going through it all may outweigh the potential of finding sentimental or valuable items.

There is help, but it’s expensive. Hoarding-remediation specialists typically charge between $5,000 to $20,000 for a home cleanup. Crews sometimes recover valuable items to help with the cost of the cleanup, but most of the time it’s a whole lot of nothing.

Hoarders believe that they’re leaving behind their treasures for their family members, but most of the time the family just wants to walk away. “For many who inherit the hoard, there’s simply no room left to grieve.”

Hannah Buchdahl, An Unwanted Inheritance, Newsweek, Jan. 26, 2011.

Special thanks to Karen Boxx (Associate Professor of Law, University of Washington School of Law) for bringing this to my attention.

Funeral Operator Sentenced for Stealing from the Deceased

Kevin Riley ran a funeral home in Coventry, Connecticut. He had himself appointed administrator of the estates of dead people with no relatives. Afterward, he and Yolanda Faulkner stole paintings, jewelry, and money from their homes and sold the items at an auction house where Faulkner did the bookkeeping.

On Tuesday, Riley was sentenced to eight months in prison and three years of probation. He was also ordered to pay $63,000 to victims’ families and state agencies. Faulkner was sentenced to probation for three years and 300 hours of community service.

See Dave Collins, Conn. Funeral Operator Gets 8 Months for Stealing, The Washington Post, Jan. 25, 2011.

Family Battle Over $1.7 Billion Stake in Casinos

Stanley Ho owned a controlling 18% stake in SJM Holdings Ltd., which owns twenty casinos, two hotels, and four slot-machine lounges, and is worth approximately $9.6 billion. Mr. Ho has acknowledged 17 children from four women, and he became sick in 2009 and underwent brain surgery. These are the perfect ingredients for one massive family estate battle.

Mr. Ho recently split his SJM stake roughly in half, with slightly more going to his third wife and the rest going to the children of his second wife. Mr. Ho then told his attorney, Gordon Oldham, that his family had robbed him and that he was very disappointed and distressed. Mr. Oldham knew that Mr. Ho had always intended to leave his stake in SJM in equal shares to his family members.

Only a few hours later, Mr. Ho wrote a letter to the family members in question stating that he voluntarily made the transaction after careful consideration and that he was in good health. Mr. Ho also fired Mr. Oldham, claiming that attorneys don’t belong in family matters. Whether Mr. Ho wrote the letters himself is currently undetermined.

There has been concern about Mr. Ho’s succession plan for some time now, and it seems that these concerns might unleash a chain of lawsuits soon.

See Shai Oster & Kate O’Keeffe, Family Feud Grips Ho Casino Empire, W.S.J., Jan. 26, 2011; Bettina Wassener, Battle Over Hong Kong Tycoon’s Casino Assets, N.Y. Times, Jan. 25, 2011.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) and Jim Hillhouse (WealthCounsel) for bringing this to my attention.

Movie About Physician-Assisted Suicide in Oregon

Most screenings at the Sundance Film Festival are jam-packed with film lovers rushing to find a seat. But when How to Die in Oregon was on display on Sunday, there were empty seats. Sheila Nevins, president of HBO Documentary Films, thinks it’s because so many people don’t want to face death.

How to Die in Oregon, produced by Peter Richardson, is a documentary about Cody Curtis, her struggles with cancer, and her ultimate decision to take her own life with the assistance of her doctor, oncologist Katherine Morris. This movie arrives just in time for another round of the debate over physician-assisted suicide.

In Oregon and Washington, doctors may prescribe a lethal dose of barbiturate for terminally ill patients, but the patient must administer it without the physician’s assistance. Montana, and possibly Vermont, will soon consider whether to join Oregon and Washington in allowing physician-assisted suicide.

For those who can make it through the film will see that it is ultimately uplifting. Stan Curtis, Cody’s husband, says that his wife understood the meaning of life and that the movie “seems like a story about dying, but actually it is very much a story about living.”

Brooks Barnes, Unflinching End-of-Life Moments, N.Y. Times, Jan. 24, 2011.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this to my attention.

The Right Way to Help Someone Grieve

Comforting someone who is grieving the death of a loved one takes skill. Many people don’t know how to handle the situation, and some even avoid the grieving person because they are uncomfortable with all the emotions. Some tips for handling this situation are below:

You Should:

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    • Listen. Let the grieving person share what is important and follow his lead.
    • Send personalized messages or gifts, such as a poem that fits the situation or a link to a fitting song.
    • Share a fond memory or something you liked about the loved one.
    • Offer practical help, such as assistance with the funeral planning, mowing the lawn, bringing food, or babysitting.
    • Let him know you’re sorry to hear the news and that you’re thinking about him. It’s ok to admit that you don’t know what to say.
    • Follow his lead on Facebook or other social networking sites. If he hasn’t posted about the death, neither should you. If he has, simply share a memory or express your condolences.
    • Don't expect a response, and let him know it's ok to not respond.  Promise to be there in the following weeks or months, and keep your promise.

You Shouldn’t:

• Avoid acknowledging his loss altogether.
• Make cliché statements such as “he was so young,” “good things come from bad,” or “he’s at peace now.”
• Make inquiries about the death, causing the grieving person to relive the pain.
• Launch into a detailed story of your loss of a loved one or tell him you know how he feels. Briefly mentioning that you lost your mother too is alright, followed by “I can only imagine what you’re going through.”
• Tell the grieving person to move on. Avoid words such as “should,” “need,” and “ought.”
• Share your religious beliefs unless the grieving person shares first. Simply saying that you’re keeping the family in your prayers is OK.

See Elizabeth Bernstein, When a Friend Grieves, How to Get Sympathy Right, W.S.J., Jan. 25, 2011.

Special thanks to Jim Hillhouse (WealthCounsel) for bringing this to my attention.

Webcasting Funerals for Mourners Too Far

People live online now more than ever, so it was inevitable that live web-streaming funerals for loved ones and friends would come next. For those who are too far away to attend a funeral, viewing it online can be better than not attending at all.

FuneralOne, an online memorial site, says that the number of funeral homes that offer webcasts increased from 126 in 2008 to 1,053 in 2010. Although the technology for funeral webcasts has been around for a long time, it’s taken this long for it to catch on due to the sensitive and private nature of the funeral industry. Some funeral directors are hesitant because they don’t want a solitary digital experience to replace what has traditionally been a communal one, and they don’t want a poor-quality video to reflect inadequately on the funeral home. Funeral directors are also hesitant to bring up the possibility of an online funeral due to some families being wary of technology or extremely private. However, families can restrict access to the online service through the use of a password in order to keep it private.

For more information about webcasting funerals, including many success stories, see Laura M. Holson, For Funerals Too Far, Mourners Gather on the Web, N.Y. Times, Jan. 24, 2011.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this to my attention.

Estate Planning Zits Comic

This economy has everyone concerned about their financial future, and many hope for an inheritance to save them. Yesterday’s Zits comic portrayed this sentiment, featuring a son giving his parents the information for a probate attorney so that they could set up a trust fund for him. To view the comic, click here.

See Jerry Scott & Jim Borgman, Zits, ArcaMax Publishing, Jan. 26, 2011.

Making Sure Your Pets are Cared For

Are you concerned about who will care for your pets should they outlive you? To prepare for your pets’ lives after you’re gone, you could:

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    • Make an informal arrangement with a trusted friend, family member, or neighbor to assume care of your pets. It’s a good idea to also provide financial help to this person, ideally in a will or trust. Many organizations, such as the SPCA, have “guardian care” programs if you don’t have a specific person in mind.
    • Create a pet trust, naming a trustee to care for your pet. This option provides more assurance and supervision over your pets’ long-term care, but it is more expensive.
    • Donate to a program such as the TLC for Pets Program at the University of California, Davis, School of Veterinary Medicine. Such programs allow pet owners to provide for an adoptive home and veterinary care for their pets.

See Claudia Buck, Personal Finance: Legal Trusts Provide for Pets After Owner Dies, The Sacramento Bee, Oct. 31, 2010. For more information on planning for your pets, see Gerry W. Beyer & Barry Seltzer, Fat Cats & Lucky Dogs – How to Leave (Some of) Your Estate to Your Pets (2010).

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this to my attention.

17th Annual Advanced Estate Planning Strategies Course

TexasBarCLE is sponsoring the 17th Annual Advanced Estate Planning Strategies Course in San Diego, CA on March 31-April 1, 2011. Program highlights are below:

A highly interactive conference among expert panelists and attendees, Advanced Estate Planning Strategies will address four high-level estate planning topics you grapple with in your daily practice. We anticipate only the most advanced discussion of complex topics, such as:

• Fixing 2010 - Do we have any idea yet what the heck we should be doing?
• 2011 and Beyond - Back to the Future
• Strategic Charitable Planning Techniques
• Keeping Your Plan From Getting Waylaid in Administration

Register now! Attendance is limited and the course is expected to sell out.

Michael Jackson's Doctor Files for Bankruptcy

Dr. Arnie Klein, Michael Jackson’s longtime dermatologist and confidante, filed for Chapter 11 in Los Angeles last Thursday, claiming debts between $1 and $10 million. Klein, whose clientele includes Elizabeth Taylor, Cher, and Dolly Parton, owes $2.6 million to City National Bank, $127,000 to the IRS, $50,000 to a lawyer, $115,000 to the doctor who shares his office space, among several other debts.

See Michael Jackson’s Doctor Files for Bankruptcy, TMZ, Jan. 25, 2011.

Special thanks to David S. Luber (Attorney at law, Florida Probate Attorney Wills and Estates Law Firm) for bringing this article to my attention.

Health Care Reform and Older Americans

Richard L. Kaplan (Peer and Sarah Pedersen Professor of Law, University of Illinois College of Law) recently published his article entitled Analyzing the Impact of the New Health Care Reform Legislation on Older Americans, 18 Elder L. J. No. 213 (2011). The abstract available on SSRN is below:

This Article analyzes the impact on older Americans of the major changes enacted in the Patient Protection and Affordable Care Act. It begins with Medicare’s treatment of prescription medications, explaining the origin of the coverage gap known colloquially as the "doughnut hole" and then examining how this gap will be filled over the coming decade. It also considers changes affecting employer-provided drug plans for retirees and the new income-based surcharges on higher-income enrollees.

The Article next analyzes long-term care, addressing first the new voluntary entitlement program known as Community Living Assistance Services and Supports (CLASS) and then the newly mandated disclosures regarding nursing homes. It then considers the expansion of Medicare’s preventative services and the changes to Medicare’s managed care program. Finally, the Article addresses early retirees who are not yet age-eligible for Medicare.

Budget Cuts Prevent States from Performing Pauper Burials

Budget cuts across the nation are causing states to rethink burials provided for the indigent or unidentified, otherwise known as pauper burials. In order to save money, many states are switching to cremation unless the indigent individual’s religion bars it. Their remains would be commingled and poured into a deep vault.

In Detroit, state budget cuts allow the medical examiner’s office to bury about half the bodies that need to be buried, and some of his 185 bodies have been in the morgue since 2008. After negotiating with a local crematorium, each cremation costs $170 compared to $750 for each burial. This expense cut allowed him to cremate an additional 50 bodies last year.

The deliberations over the switch to cremations across the nation are getting heated as states are forced to balance monetary considerations with moral considerations.

See Kate Linebaugh, Even in Death, Budget Cuts Take a Toll, W.S.J., Jan. 24, 2011.