Page 1



Judge Rules That Town Monopolized Sale of Vaults Cambridge—A key ruling has been issued in the town of Lexington's five year legal battle over its rule banning the town's competitors from supplying burial vaults and grave boxes in Lexington. Siding with consumers and small businesses in the burial vault and grave box business, Middlesex Superior Court Judge Regina Quinlan overruled the town's claims that it was immune from antitrust laws because it acted under the authority of applicable state statues. In an unusually blunt ruling, the judge found that the town lacked "any authority" to mandate that its cemetery customers had to buy burial vaults or grave boxes only from the town. Judge Quinlan rebuked town officials for having "gone beyond the powers contemplated by the legislature." Rejecting all antitrust arguments by the town, the judge ruled that the town could sell grave boxes, but chastised town officials that "monopolizing that business is an entirely different issue." Stephen Lofgren of the Massachusetts Burial Vault Association, whose small business owners supply burial vaults and grave boxes, hailed the court's ruling. "We've fought the town through years of very expensive litigation, more than our members could really afford. It's gratifying to have the court ultimately say that the town doesn't have any right to set itself up as a monopolist. I'm happy for our member companies but also happy for the families who will now have a choice of products." While the judge's ruling does make an end to the town's exclusivity rule more likely, the town still has the right to ask for a jury Continued on pate 3


Vol. 13


No, 2


April 1998

Museum Collection is Tnbute To Funeral Industry's History If you ever get to Houston, Texas, plan includes an 1832 horse-drawn hearse, 1888 enough time during your stay to visit the widow's carriage, funeral sleighs, ornately National Museum of Funeral History. Its handcrafted motorized hearses, a one of a collection of artifacts, valued at well over kind funeral bus built by Packard in 1916, $3 million, is a trib the original 12 ute to an industry fantasy coffins which dates back from Guiana, to the funeral diWest Africa that rectors and emhave been feabalmers of Ancient tured throughEgypt. The muout the world, seum is a treasure and much more. chest of social and In addition to exechnic funeral trahibits, intimate ditions, mores and theaters feature facts. Members of professionally the Funeral and produced vidMemorialization eos that offer an 1860s horse drawn hearsefound in Germany Industry Councilunparralleled including Jim history of the Wiens toured the education facility during American funeral service industry and the their recent meeting. value of the funeral rules and ceremonies The 20,000 square foot facility houses still practiced today. the nation's largest collection of funeral serThe National Museum of Funeral Hisvice memorabilia and exhibits that range from tory is a rich learning collection of great iman authentic replica of King Tutankhamen's portance to our past and future that honors gilded sarcophagus to early 19th century a profession that has perpetuatued the forcoffins, civil war practices to modern day mal funeral ceremony and rituals of exprescelebrity memorials and original 19th and sion as prescribed by laws and customs. 20th century preparation practices. The reThe non-profit museum is supported by creation of a 1920's era funeral home embalm- memberships and financial contributions ing facility and Victorian display of a home from more than 38,000 funeral service profuneral arrangement are also on display. An fessionals in North America. It was founded outstanding collection of vintage vehicles in 1992 by Robert L. Waltrip.

Mark Your Calendar! NCBVA 1998 Annual Convention June 25-27 Doubletree Hotel & Conference Center St. Louis, Missouri Program-at-a-Glance....Page 6

IEE MAY BE THE WORLD'S LEADING MANUFACTURER OF CREMATION EQUIPMENT... BUT WE'LL NEVER BE FIRST it7ittismi The Reason We'll Never Be First Is Because, We Pride Ourselves In Putting Our Clients First By focusing on our clients' needs, we've built an organization based on customer satisfaction. From an extensive array of services to manufacturing the most durable, cost-efficient equipment on the market, we put our clients first. Client First Dedication With all the technologically advanced products we offer, we wouldn't consider a sale successful without total service to our clients. That's why we believe our responsibilities begin by supplying potential clients complete information prior to their making a decision, and continue far beyond the sale of our cremation equipment.

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In Mexico Contact Lucas DePalacio Mexico, D.E. Phone 598-9111 • FAX 563-1493

Investment Analysis This free analysis will indicate if a crematory is a profitable venture for you. We consider your individual circumstances and evaluate vital information on costs, depreciation, tax savings and estimated profits. We also offer a space and placement evaluation for the possible installation of a cremator within your new or existing facility. Environmental Permits And Zoning Made Easy We guarantee that our equipment will comply with your state environmental regulations. We'll even assist with local zoning approvals and complete the paperwork for you. If your existing cremators aren't in compliance, we can help there too. We'll design and propose upgrades to modernize them to meet compliance standards. Complete Follow Through After your crematory is installed, we'll send a In Canada Contact Bill Bowes The Eckels Company • Guelph, Ontario, Canada Phone 519-824-8020 • FAX 519-824-7161

Polar-Pak 3 Body Cooler

technician to inspect each unit and train your personnel how to operate and care for it. You'll receive a complete owner's manual, and we'll assign you a customer service representative who will remain your personal link to TEE. We also offer a toll-free service hotline, should you need assistance with problems on our cremation equipment or any other make or model. Quality equipment, unsurpassed service before and after the sale, and our "client first" policy— IEE keeps working for you.

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Toll Free 1-800-327-2831

April 1998


National Concrete Burial Vault Association, Inc. 926 Great Pond Drive Suite 1002 Altamonte Springs, Florida 32714 (800) 538-1423 Fax: (407) 774-6751 President Jim Wiens Doric Concrete Vaults, Inc. Newton, KS President-Elect and District 5 Director Hugh McQuestion Lakeshore Burial Vault Co., Inc. Brookfield, WI Secretary/Treasurer Warren Chandler Master Grave Services, Inc. Bogart, GA Immediate Past President William Clementz Fort Myers Vault Service Fort Myers, FL Directors, District 1 Robert D. Brouse Ringtown Wilbert Vault Works Ringtown, PA Robert Hardy Hardy Doric, Inc. Chelmsford, MA Directors, District 2 Warren Chandler Master Grave Services, Inc. Bogart, GA Dan Hicks Carlton Wilbert Vault, Inc. Miami, FL Directors, District 3 Bob DonateIli Baumgardner Products Co. Akron, OH Holly Baxter Bridgers Baxter Burial Vault Service Cincinnati, OH Directors, District 4 Timothy Brutsche Brutsche Concrete Products Battle Creek, MI Jack Swihart Saginaw Wilbert Vault Corp Siginaw, MI Director, District 5 Richard Cooper Central Burial Vaults, Inc. Tulsa, OK Executive Director Thomas A. Monahan, CAE Certified Association Management Company Altamonte Springs, FL Legal Counsel J. Scott Calkins Calkins & Campbell Harrisburg, PA


President's Message By Jim Wiens

NCBVA President My schedule has been busy recently with a DORIC meeting in Terre Haute, IN and the Funeral and Memorialization Industry Council (FAMIC) meeting in Houston, TX. It has been a good experience to visit with some of you while attending these meetings. The pace of change in the death care industry continues to quicken as consolidations and consumers change how business is done. Many of you may have seen the recent US News and World Report article on recent developments in the Catholic Cemeteries in Los Angeles and elsewhere. These developments should be watched in your own local area for possible impact on your business. Mark Minnick, chairman of the government relations committee, has been working with the Veterans Benefit Administration (VBA) concerning outer burial containers in the National Cemeteries. A regulation is being written to allow the vault dealer to bill the National Cemetery system for an amount yet to be determined and the vault dealer will credit the funeral provider. The funeral provider will allow this credit to the family. Mark indicated that several individuals within VBA have handled the regulation writing process and this has resulted in some delays. He is hopeful that it will be completed by October 1998. Hugh McQuestion, Tom Monahan and I attended the FAMIC meeting. We toured a Forest Park Funeral Home and Cemetery, which is owned by SCI. We also toured a monument company that is privately owned. We heard a presentation from Tommie Metcalf of SCI. While in the area I visited NCBVA member, J.C. Clifton of Quality Burial Vault and Hugh and I visited Wilbert Vault of Houston. Marietta Brutsche recently underwent surgery in Florida and Earl reports that she is feeling much better. Please take time to remember Marietta and the Brutsche family in your thoughts and prayers. Final details are being worked out for the 1998 Conference July 25-27 in St. Louis, MO. We have a great meeting planned for those attending. Suppliers will be able to visit with us not only at the hotel, but also at the tour of Bruns Norwalk Vault in St. Louis. Invited speakers include Steve Saltzman of ABN/AMRO, Fred Watson of the National Cemetery System and Jeff Spahn, safety consultant. If you did not receive your convention program in the mail please contact NCBVA headquarters at (800) 538-1423. See you in St. Louis! Continued from page one trial on technical antitrust issues not addressed by Judge Quinlan's ruling. Lexington is the only municipality in the United States with an exclusivity rule. Gerry Hardy of Hardy Doric, the Chelmsford family business that supplied most grave enclosures in Lexington before the town's exclusivity rule was passed in 1992, commented, "this brings us a step closer to competition which is the American way. When a town gets in a commercial undertaking, it should play on a level playing field with everybody else." While the recent ruling did strongly favor the two widows named as plaintiffs as well as local grave box suppliers, the ruling also relieved the town from one consumer protection allegation that potentially exposed the town to triple damages and attorney fees.

Mr. Jim Wiens President National Concrete Burial Vault Assoc. 926 Great Pond Drive #1003 Altamonte Springs, FL 32714-7244 Dear Mr. Wiens: Enclosed, please find the ruling rendered by Judge Regina Quinlan on the Lexington Massachusetts litigation. It is a result of five long years of pursuit by our Massachusetts Burial Vault Association. Without the help of NCBVA, Eagle, Doric, and Wilbert organizations, this might never have been accomplished. Our heartfelt thanks for your wonderful support. Very truly yours, Stephen Lofgren President Massachusetts Burial Vault Assoc.


April 199ti


IRS Rules That Preneed Trusts Are Governed by Rule 87-127 By J. Scott Calkins, Esq. NCBVA Legal Counsel

NCBVA proudly recognizes the following companies which have a current standing in the Plant Certification Program Arnold Wilbert Corp.

Omaha Wilbert Vault, Inc.

Goldsboro, NC

Omaha, NE

Automatic Wilbert Vault

Tacoma, WA

Ostwalt Vault Co.

Concord, NC

Babylon Vault Co., Inc.

New Windsor, MD

Peoria Vault Co.

Peoria, IL

Baxter Burial Vault

Quality Burial Vault Co.

Cincinnati, OH

Houston, TX

Binghamton Burial Vault

Binghamton, NY

Rex Vault & Mausoleum Svc.

The Internal Revenue Service (IRS) has ruled that purchasers of preneed cemetery merchandise and services are grantors of preneed cemetery trusts and that the purchasers will be taxed on income earned by the trusts (LTR 98-01027:Doc.98-420). In addition, the recently issued IRS Guidelines interpreting the new preneed law (IRC Section 685) includes the following statement: "preneed cemetery merchandise trusts are substantially similar to preneed funeral trusts and therefore the analysis in Revenue Rule 87-127 applies to them. Preneed funeral trusts and preneed cemetery trusts that meet one of the situations under Revenue Rule 87-127 are grantor trusts and the purchasers of the contracts giving rise to the trusts are the owners of the trusts. "This is the first time that the IRS has officially acknowledged that preneed cemetery trusts are governed by Revenue Rule 87-127.

Newton, IL

Brown — Wilbert, Inc.

Riefler Concrete Products

Fargo, ND

Hamburg, NY

Brown Wilbert Vault, Inc.

St. Paul, MN

Ringtown Wilbert Vault Works

Ringtown, PA

Chandler Wilbert Vault, Inc.

LaCrosse, WI

Roland — Wilbert Vault Co.

Marion, IA

Childs Eagle Vault Co.

Anderson, SC

Saginaw Wilbert Vault Corp.

Saginaw, MI

Clinton Wilbert Vaults, Inc.

Clinton, IA

Scranton Wilbert Vault

Jessup, PA

Cooper Wilbert Vault Co.

Barrington, NJ

Suhor Industries, Inc.

Oklahoma City, OK

Doric Concrete Vaults, Inc.

Newton, KS

Superior Burial Vaults, Inc.

Salt Lake City, UT Wieser Precast

Eagle Burial Vaults

LaCrescent, MN

Perry, GA

Wilbert Burial Vault Co.

Hardy Doric, Inc.

Atlanta, GA

Chelmsford, MA

Winchester Building Supply

Heilman — Wirtz, Inc.

Cedar Hill, TX

Winchester, VA

Jefferson Concrete Corp.

Watertown, NY

Zeiser Wilbert Vault

Elmira, NY

Masters Grave Service

Athens, GA

For information on NCB VA's exclusive Plant Inspection and Certification Program please contact NCB VA headquarters:


AARP Preneed Survey The AARP conducted a phone interview of 620 randomly chosen people over the age of 50 and asked them questions regarding preneed. The results are as follows: 80% have bought a cemetery plot, mausoleum or niche. 41% have signed a funeral home preneed contract. 26% out of the funeral home preneed customers, lump sum pay ments are made. 43% of the time, cemeteries get lump sum payments. 40% of those interview reported being contacted about making preneed funeral or burial arrangements. 28% have actually prepaid some or all of their funeral/burial expenses. 35% of the people who made pre-arrangements earned between $15,000-$39,000. AARP stated that 35% of the people over the age of 70 preplanned, while only 18% of the people between the ages of 50-59 have. Short lines! U.S. Catholic bishops permit funeral masses in the presence of cremated remains. Vatican approval gave the final clearance. Now it is up to the bishops to determine whether use of the permission is pastorally appropriate in their diocese.

* * *

Oklahoma's State Attorney General says casket stores are illegal in his state and wants them out. Oklahoma law requires casket companies to sell directly to funeral homes and that casket salespeople must be licensed.

April 1998

NCBVA BULLETIN Crescent Bronze Powder Co., Inc.


VIM Welcomes New Members. . . .


Buckeye Vault Service Inc 2253 Stiving Rd. Mansfield, OH 44903

Gerald Will Shenandoah Valley Vaults Inc. Rt. 1, Box 152 A Hinton, VA 22831

Faith Deihl Deihl Vault & Precast Co. RD 1, Box 141 Orangeville, PA 17859

Guy J. Doughty Shore Vault & Precast Co. 3457 S. Main St. Exmore, VA 23350

Richard Jernigan, Jr. Doric of Northeast Arkansas 5400 South Caraway Rd, PO Box 171 Jonesboro, AR 72404

Craig K. Watts Watts Vault & Monument Co. PO Box 22, Hwy 63 North Montezuma, IA 50171

Donald Neighbors


VAULT MASTER New Improved Water Base Formula

METALLICS WHITE AND BLACK WE OFFER SAME-DAY SERVICE ALSO • Glitter Metallic Powders and Pastes Bronzing Liquids - Spray Cans Non-Bleeding Black Sealer

Tim Welte Welte Vault Company Inc. 102 Highway 175 Danbury, IA 51019

Richard Ward Montgomery Vault PO Box 1486 14901 Dover Rd Rockville, MD 20850


Willis Van Rokel Pipestone Monument & Vault RR 1, Box 205 Pipestone, MN 56164

SAMPLES FURNISHED UPON REQUEST Crescent Bronze Powder Co. Inc. 1-800-445-6810 2400 N. Avondale Chicago, II 60618-5433 Fax: (773) 539-1131

Roger Marshell West Plains Vault & Mfg. Co. 5598 U.S. Highway 63 Pomona, MO 65789 Gordon Williams Inc. PO Box 6 Emporia, VA 23847

Williams Vault Co.


Excellence in Metallics Copper, Gold, Silver Powders Bronzing Vehicles Quality Glitters

Water Base Coatings Matching Spray Cans

New for 1998: Spray can matching colors for Orchid, Russett and Dark Bronze

1-888-EDGMONT EDGMONT METALLIC PIGMENT COMPANY, INC. Post Office Box 405 Bryn Mawr, PA 19010

Plant 203 Garfield Avenue West Chester, PA 19380



April 1998

NC BVA 1998 Annual Convention Program-at-a-Glance Thursday, June 25

Friday, June 26

Saturday, June 27

8:00 am - 5:00 p.m. Board Meeting

7:00 - 8:00 a.m.


7:00 - 8:00 a.m.


9:00 a.m. - 5:00 p.m. Registration

8:15 - 9:30 a.m.

Opening General Session Steve Saltzman ABN/AMRO/Chicago

8:00 - 9:00 a.m.

Annual Meeting

Noon - 5:00 p.m.

Exhibitor Setup

5:00 - 7:00 p.m.

Welcome Reception & Registration

10:00 - 10:50 a.m. Breakout Sessions

7:00 - 10:00 p.m.

Evening at Six Flags

1100- 11:50 a.m.

Breakouts Repeated

11:00- 11:50 a.m. General Sessions

12:00 Noon

Lunch on your own

Noon - 1:30 p.m. Luncheon and Speaker

2:00 - 5:00 p.m.

Plant Tour

5:00 - 8:00 p.m.

Barbecue Dinner

9:00- 10:30 a.m. Second General Session

Jeff Spahn Safety Consultant

Fred Watson National Cemetery Systeir 2:00 - 2:50 p.m.

Breakouts Repeated

3:30 - 4:30 p.m.

Breakout Sessions

7:00 p.m..

Installation Reception

8:00 p.m

Installation Dinner

For a complete conference brochure or exhibitor and sponsor information contact NCBVA (800)538-1423 Brave enough for the Ninja at Six Flags?

Lease-Purchase Plan Now Available

The VAULT-MASTER has variable speed hydraulic drive, hydraulicly raised and lowered front steering axle, roll-back CraneWay beam with adjustable support legs, and an 9,000 lb hydraulic vault lifting hoist. Will handle straight or cross grave settings. The Crane-Way beam is a 5" I-Beam and is 14 long with heavy-duty, adjustable support legs. The beam is carried on large flat rollers with heavy duty bearings. There is a hand crank system to roll beam back and forth. The vault lifting winch is swivel-mounted to the beam trolley. This prevents trolley wheel binding due to sideways shifts of the load. Hand operated back winch at the rear of the Crane-Way beam allows safe loading of a vault from a truck or trailer bed onto the Vault Handling Trailer. Rear hydraulic leveling jacks enable easy leveling of the whole machine on almost any terrain They make off-loading a vault from a truck bed easier and safer. We have a long list of options and will do custom options. For more information contact: Don Long Long Machine Co. 519 N. Main Ave Maiden, NC 28650 (Ph) 704-428-2648 (Fax) 704-428-8606

April 1998



NCBVA St Louis - Registration Form June 25-27, 1998 - The Doubletree Hotel, St. Louis, Missouri

Name of Company Mailing Address City, State, Zip Code Telephone Number Fax Number

Registrants: (List only those paying full registration fee; see Registration Fee information on reverse side) First Name

Last Name

Nickname (for name badge)

Registration fees per person (Indicate number of registrants per rate) Before May 1

After May 1

Member Adult Member's Child Non-member* Adult

x$300 x$200 x$400

x$350 x$225 x$450

Non-member's Child



Session Choices To help us accommodate everyone comfortably, please indicate the number of registrants and their choice of breakout sessions in the appropriate boxes. Friday, June 26



















11 #4

a.m. - 10:50 a.m.

Friday, June 26

*Non-members who join NCB VA within 30 days of the convention may apply the $100 non-member difference toward their annual dues.

11:00 a.m. - 11:50 a.m. Friday, June 26


Plant Tour Total Registration Fees

PAYMENT INFORMATION -- in order to process your registration, we need

Saturday, June 27 11:00 a.m. - 11:50 a.m.

either a check for payment in full or credit card information. All NCBVA credit card charges are processed by Certified Association Management Co., which will appear on your statement. I hereby authorize NCBVA to process my registration for the NCBVA Convention on the credit card listed below.

2:00 p.m.- 2:50 p.m.

CI Check (Make check payable to NCBVA, mail with this completed form) CI MasterCard CI Visa (Credit card registrations may be faxed)

3:00 p. m. - 4:30 p.m.

Card Number

Saturday, June 27

Saturday, June 27





El El #1






11 #2


11 #4

Expiration Date:

Print Name (As It Appears on Card) Special Needs



It is important to us that you enjoy NCBVA's conference. If you have any special needs, please check below and we will do our best to assist you. El Please send me accessibility information CI Please arrange for my special dietary needs (attach to this form)

Hotel arrangements should be made directly with the St Louis Doubletree Hotel by June 1, 1998

Please be sure to mention that you are attending the NCBVA Convention in order to get the convention rate. PLEASE CONTACT THE HOTEL DIRECT

(314) 532-5000 Ask for Reservations Dept.

Mail or fax (credit card registration only) this form to: NCBVA* 926 Great Pond Dr. #1003, Altamonte Springs, FL 32714 * Phone: (407) 788-1996 * Fax: (407) 774-6751

First Class Mail U.S. Postage PAID PERMIT #20 APOPKA, FL


National Concrete Burial Vault Association, Inc. 926 Great Pond Dr. #1003, Altamonte Springs, FL 32714-7244

DORIC Dealers meet for Winter/Spring Sales Seminar In February, a majority of DORIC 's nationwide dealers met in Terre Haute, IN for DORIC's winter/spring Sales Seminar. Keynote speaker was Valerie Wages of Sessions group. Valerie has more than 20 years experience in funeral service. She has written seven Reputation Builder employee development programs for funeral service. These programs are utilized throughout the United States and Europe. DORIC also had a panel of DORIC dealers speak on their own selling techniques. Those participating were: Carl Chastain-Superior Vault, Charlestown, IN; Richard Cooper, Central Burial Vaults, Speaker, Valerie Wages Tulsa, OK; Jeff Hardy, Hardy Doric Inc., Chelmsford, MA; Steve Hairfield, Hairfield Vault Co., Hickory, NC; and Steve Keller, Rex Vault and Mausoleum, Newton, IL. Following the speakers there was a tour of local vault plant, Forsyth Brothers Concrete Products. On Saturday, DORIC had their annual product sale.

Industry Calendar and Key Dates June 25-27 NCBVA Annual Convention, Doubletree Hotel, St. Louis, MO

August 19-22

Cana, Westin, Seattle, WA

September 20-23 Wilbert Manufacturers' Assn., Loews Coronado Hotel, San Diego, CA

October 4-7

Doric 43rd Annual Meeting NFDA Convention Sir Francis Drake Hotel San Francisco

Bulletin 1998 April  

Bulletin of the National Concrete Burial Vault Association

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