NCBVA Bulletin February 2015

February 2015 | NCBVA.ORG 1

President

AMERICAN

CEMETERY SUPPLIES Manufacturer & Distributor of : Cemetery, Funeral Home, Burial Vault, and Cremation Supplies Casket & Vault Lowering Devices Chairs Roller Bars Casket Stands Drapes Tarps Skid & Grave Boards Cocoa Matting Vault Emblems Vault Hardware Monument Yoke & Slings And Much More !

Michael Crummitt Crummitt and Son Vault Company Martins Ferry, OH

President-Elect

Jerry Russell Southern Ohio Vault Company Portsmouth, OH

Secretary/Treasurer Mark Bates Norwalk Wilbert Vault Co. Bridgeport, CT

Immediate Past President

Directors

Edwin Bruns Bruns Norwalk Vault St. Louis, MO Paul Cooper Cooper Wilbert Vault Co. Barrington, NJ Steve Handley Handley Precast Systems Glendale, AZ Greg Tilley Ideal Burial Vault Company Depew, NY

Affiliate Directors

Blake Swinford Trigard/Greenwood Plastics Danville, IL Steve Vincent Doric Products, Inc. Marshall, IL

Terry Whitlock Wilbert Funeral Services, Inc. Broadview, IL

Association Management Kimberly A. Fantaci Executive Director

Ric Kirchner Association Executive

Donald A. Mounce, APR The Bulletin Editor

Richard L. Martin Magazine Production Manager

2 NCBVA.ORG | February 2015

136 South Keowee Street | Dayton, OH 45402 (888) 88-NCBVA | Fax (937) 222-5794 info@ncbva.org | www.ncbva.org

Table of Contents 4

Hubert McQuestion Lake Shore Burial Vault Company Brookfield, WI

Dave Long Eagle Burial Vault Association Joliet, IL

Phone: 800-515-0400

National Concrete Burial Vault Association (NCBVA)

Fax: 757-488-1589

www.acsupplies.com

Poul Lemasters, Esq. Legal Counsel

Legal Focus

Insurance Primer: Five Policies That Are In and Four Policies That You May Want to Add (And Three Other Terms You Should Just Know About Insurance)

By Poul Lemasters, Esq., NCBVA Legal Counsel

11

OSHA Focus

New OSHA Requirements for Reporting Workplace Injuries

By Frost Brown Todd LLC

12

Safety Focus

Wire Rope Sling Inspections and Reject Criteria

By Ron Overton, Overton Safety Training, Inc.

16

Legally Speaking

20

Association Matters

Affordable Care Act Deadlines Near

By Paul Routh and Bob Dunlevey

ON THE COVER

Proper handling is necessary when lowering a load into a gravesite opening, courtesy of Overton Safety Training, Inc. See the safety story by Ron Overton on page 12 of this issue.

ADVERTISING INDEX Accurate................................................18

Holland Supply........................................6

ACS............................Inside Front Cover

Long Machine Co. ......Inside Back Cover

Axis.........................................................8

Overton Safety Training.........................14

Crescent Bronze....................................14

Paws & Remember................................14

D & C Supply.........................................14

RoMix.....................................................5

Doric.....................................................18

Trigard.................................................. 10

Edgmont...............................................16

February 2015 | NCBVA.ORG 3

FOCUS LEGAL

Insurance Primer: Five Policies That Are In and Four Policies That You May Want to Add (And Three Other Terms You Should Just Know About Insurance)

By Poul Lemasters, Esq. NCBVA Legal Counsel

Safety is always important. But as safe as someone or some businesses may be, accidents happen. And when accidents happen, we turn to our business to cover us. So, how do you know if you have insurance to cover you?

Insurance isn’t an easy topic to cover. It’s difficult because many people and businesses do not know what to even ask or where to begin when getting or checking their insurance.

Businesses sometimes lack the basic knowledge of what is and isn’t part of the insurance world. After all, our business is in some facet of deathcare, not insurance.

But, when a business goes to the insurance side, their business is insurance and it isn’t deathcare. The gap between what a business does and what insurance covers can cause problems.

A Claim While the following example is a funeral home claim, think about any time you do anything for a customer –- specifically anytime you may handle human or cremated remains. The example I recently handled was a claim for a funeral home based on transporting human remains.

The issue was not too serious (says the lawyer who didn’t get sued), but it was a big issue to the funeral home. The facts of the case are not important for this example. What was important was the insurance coverage, or 4 NCBVA.ORG | February 2015

rather lack of coverage.

What happened in this case was that the funeral home called the insurance company with the claim, and the insurance company at first said, “No worries. We will handle this for you.” However, the next day the insurance company called and said, “We are sorry, but you have no coverage for this claim.”

The funeral home had selected a policy that they thought covered them for all claims. In fact, the funeral home had chosen a policy that did not include professional liability coverage.

The insurance provider had no true knowledge of the funeral home business, so had no concept of all the claims possible.

Let’s be clear, the funeral home was also trying to save some money on its premium, and the insurance company was trying to help them save some money too. Sadly, and costly, the businesses made a decision about insurance based on cost. Had the business understood a bit more, it would have decided differently.

Coverage Issues While there is no way to cover everything that insurance can cover, this article covers some common and not so common coverage issues.

(See the repetitive use of the word cover; it makes your mind think about coverage. Very sneaky and subliminal!)

This primer on insurance sets out five policies that are common and typically a part of

LEGAL FOCUS any business. It then lists four less common, but very prudent policies, that may be right for your business.

Lastly, there are three terms that anyone should be familiar with, as you read and discuss your insurance policy.

Policies You May Need 1) General Liability, or just liability insurance, is what a business has to cover your business against accidents and injuries with people or property. Keep in mind that this is just basic liability coverage.

Typical claims that are covered under a liability policy include: personal injury (think slip and falls or someone tripping on your carpet and falling); contract claims (think of breach of contract or even advertising claims); and property damage (think of damage your business causes to someone else’s property).

In regard to general liability, one of the biggest problems is a business thinking everything is covered. It isn’t.

This is only general liability and doesn’t cover mistakes – like negligence – that your business may make. (See Professional Liability.)

2) Property Insurance covers the physical property of a business from a loss. Think of this as the brick and mortar, and physical items that you are insuring, such as buildings, furnishings, and fixtures.

If you suffer a loss or damage, then your insurance kicks in (think damage from a fire, theft, or a storm, maybe even a flood – although flood insurance can be a separate policy). One great question to ask about property insurance is coverage for intangible property (think destruction of accounts receivable records) and also for incidental losses due to property damage or loss (think about loss of profits from not being able to run your business after a fire – this can fall under your property insurance as business interruption coverage).

Lastly, make sure that any property insurance covers everything you have. It is a good idea to list your assets and then make sure you have coverage to replace it.

2.5) Business Owner Policy, also known as a BOP, is typically a package of business property and business liability insurance. It is mentioned here only to identify it as many providers use this instead of separating liability and property. While it is a common package, it is important to know that it does not typically include professional liability coverage.

3) Professional Liability covers your business from claims for failure to perform duties properly (think of every great February 2015 | NCBVA.ORG 5

LEGAL FOCUS

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lawsuit you have heard of in death care such as: wrongful cremation; wrongful burial; and a casket falling in a grave).

Keep in mind that professional liability insurance is also commonly referred to as an “errors and omissions policy.”

Typically these policies provide coverage not only for the defense of covered claims and attorney’s fees, but also for legal damages, such as settlements and jury awards. There are a lot of caveats to this type of policy.

The biggest mistake I see businesses make is fear to talk openly to their carrier.

It seems there is a belief that if a business tells them too much, they may not cover the business.

Or, worse yet, they may just charge a lot more. For professional liability coverage, it is critical for a business to walk through their business and operations and make sure all risks are covered or at least known.

4) Auto insurance is exactly what it sounds like – insurance to cover claims when your cars are involved in an accident. It seems like the simplest of insurance but there can be some serious claims that no one thinks about. (Think about the hearse carrying a body and having an accident – does the auto policy cover claims against the business for emotional damage?)

It is important to understand not only what is covered under your auto insurance but also who is covered. A great question to ask, and to understand, is does your auto insurance follow your vehicles or the drivers. Depending on the circumstances, and the policy, you may or not have coverage.

5) Umbrella Insurance is insurance that extends or adds coverage over existing policies. Umbrella coverage gets its name from the simple analogy that as an umbrella covers more of you in the rain – an umbrella policy covers more of you in an accident.

It is important to look at an umbrella policy as a secondary policy and not

primary insurance. Umbrella kicks in where your other insurance stops. The great thing about umbrella coverage is that it typically wraps over all existing policies, giving you the benefit of more coverage and higher limits.

A great question to ask about with an umbrella policy is what additional liabilities may be covered under it. Some umbrellas actually cover claims that aren’t even covered under your general liability or property insurance.

Policies You May Want 1) Employee Dishonesty Liability, sometimes referred to as a Fidelity Bond, covers fraudulent activities or theft from employees.

But wait, don’t I already have theft insurance under my property insurance?

Theft from outsiders of physical property is most likely covered under property.

However, theft from your employees of, let’s say, accounts receivable is not covered by property. And, even if it is covered, the limits are typically small – say $5,000.

A fidelity bond allows you to insure against potential theft of money from your employees or possibly agent working for you. It’s not a fun thing to think about, but this does happen.

2) Employment Practices Liability covers claims against the business for wrongful employment acts (think wrongful termination, discrimination, or a sexual harassment claim). Most businesses never like to think about these types of claims, but most businesses also think that if they do happen, I am sure my insurance covers it.

In fact, almost all insurance policies exclude such employment practice claims.

A friend of mine recently had a claim – sure…a friend – and found out that his insurance provided no coverage. This means to defend the claim, he would have to hire an attorney and pay all fees out of pocket.

Additionally, he would have been responsible for any award of damages. By February 2015 | NCBVA.ORG 7

LEGAL FOCUS having an employment practices liability alcohol, with 1 dram equaling .125 fluid policy, you at least have coverage against ounces. This means you need 12 drams these types of claims. of whiskey to equal 1 shot of whiskey – 3) Liquor Liability provides coverage for claims that’s 1.5 ounces. You are welcome!) made against a business for injuries or 4) Products Liability covers claims arising damages that are caused by alcohol – ok out of a product that a company either a drunken person. Why is this important? manufacturers or sells. These claims, and Are more people getting drunk at funerals? this coverage, actually may fall under a No, but it seems many providers want to business’s liability policy. add services and this includes providing

What is important here is to understand alcohol to its customers. exactly what is covered and why your

Liquor liability is typically excluded business may need it. In the US, a from general liability policies, and if a products liability claim is not limited to business sells, serves, or furnishes alcohol the manufacturer (think defective casket (basically if a business makes money or outer burial container). The claim is in any way because of alcohol) it can be actually allowed against everyone in the liable. If you serve alcohol, it’s worth the chain, which means the manufacturer, question to see if you have coverage. distributor, and wholesaler.

Also, more and more providers are going (As an aside, and a bit of late night trivia, down the road of importing. The issue liquor liability is based on “dram shop” laws, is that because of the barrier to oversee which exist in almost every state. A dram lawsuits and claims, and a business, as shop is a business that serves alcohol by the sole US provider, can take on the entire the “dram” – a British unit of measure for

8 NCBVA.ORG | February 2015

LEGAL FOCUS claim. Protection for this is available, but it may not happen without your investigating.

because of your negligence.

So, if you lose the cremated remains, and the funeral home is sued, they could file the claim on your policy for coverage.

Additional insured is a great tool and I recommend that in this common scenario listed above, the crematory would also be an additional insured under the funeral home’s policy. It works both ways.

An important item to remember when adding additional insured is to also include an agreement of some sort.

The agreement should list out that the parties are going to include them each as additional insureds and should also list duties and responsibilities of the parties so it is clearer if something goes wrong. n

Terms You May Want to Know 1) Endorsement refers to any addition, removal, changes in limits, or changes in coverage of any insurance policy. Some of the “may want” policies listed above are examples of endorsements.

For the funeral profession, it is common to see a funeral endorsement that covers some basic funeral issues. If something is missing from a policy, typically an endorsement can get it in there.

2) Exclusions are provisions in an insurance policy that remove coverage for something or someone. If you are reading your policy – and yes you should – this About the Author is the one you really want to Poul Lemasters’ professional career covers both funeral look for. service and law. He now operates and is principal of

Your homework is to put Lemasters Consulting, Cincinnati, Ohio, a consulting a little post-it everywhere in business specifically for the funeral industry. your policy where you see He works with funeral home owners, funeral directors/ the word EXCLUSION! If it’s embalmers, cemeteries, and crematory owners and excluded, it means you have operators, and assists in areas of legal, compliance, no coverage. regulatory, and business solutions. Lemasters also serves as ICCFAs (International Cemetery, Crematory and Funeral 3) Additional Insured is a Association) special cremation legal counsel and GPL way of providing coverage compliance advisor. under a business insurance Working in the funeral industry for over 20 years and policy to someone or holding a funeral director’s license and embalmer’s license some business that are in Ohio and West Virginia, Lemasters’ experience includes not named in the original managing both small and large funeral homes, as well as policy. By naming an working with both independent and corporate owned funeral additional insured, they are homes. And he is actively involved in local, state, and now protected under the national funeral and cemetery associations. business policy and can file Lemasters attended Cincinnati College of Mortuary a claim if they are sued due Science, graduating in 1996, and also went on to attend Northern Kentucky University, Chase College of Law, to your fault. graduating in 2003. As an attorney, he is admitted to

Here is the common practice law in both Ohio and Kentucky. example. You, the His law practice began in the area of civil defense work crematory, are asked to and includes serving as corporate counsel for Alderwoods name a funeral home as an during 2005-2006. As its corporate counsel, he advised on additional insured. Now, funeral home, cemetery, crematory, and insurance issues. the funeral home is under He can be reached by phone at (513) 407-8114 and via your policy and can file email at poul@lemastersconsulting.com. Visit his website a claim if they are sued at www.lemastersconsulting.com.

February 2015 | NCBVA.ORG 9

FOCUS OSHA

New OSHA Requirements for Reporting Workplace Injuries On September 11, 2014, the Occupational Safety and Health Administration (OSHA) announced the adoption of new stricter reporting requirements under its record keeping rule. Under the revised rule, employers will continue to be required to notify OSHA of work-related fatalities within eight hours of the employee’s death.

But, employers now will also be required to report any work-related in-patient hospitalization, amputation, or loss of an eye within 24 hours of the incident. This is a significant departure from the current reporting requirements, which only require employers to notify OSHA when there is a workplace fatality or an incident at work that results in the hospitalization of at least three employees.

Because OSHA will be notified of more workplace injuries at the time of the incident, the new reporting requirements may result in increased enforcement activity by OSHA, more OSHA inspections, and more citations issued by OSHA. On a related matter, during a teleconference on the rule revisions, OSHA representatives also announced that the agency plans to make all employer reports of work-related fatalities, hospitalizations, amputations, or eye losses publicly available on OSHA’s website.

The new reporting requirements are scheduled to go into effect on January 1, 2015 for states that are regulated by federal OSHA. States that follow state plans will announce their dates for implementation on their own, but OSHA has encouraged them to adopt the same January 1, 2015 deadline.

10 NCBVA.ORG | February 2015

By Frost Brown Todd LLC

It is important to remember that states that have adopted their own state plans can adopt rules and regulations that are more demanding than the rules promulgated by federal OSHA. Currently, Indiana, Michigan, and Tennessee have the same reporting requirements as federal OSHA. Under Kentucky’s plan, in addition to reporting workplace fatalities and hospitalizations of three or more employees within eight hours, employers are required to report any amputations or the hospitalization of one to two employees within 72 hours following the incident. All of these states will be required to adopt reporting requirements that are at least as strict as the new rules announced by federal OSHA. You can view additional information about the changes to OSHA’s record keeping rule at OSHA’s website at www.osha.gov. n About the Author Frost Brown Todd is a full-service business law firm with offices in Ohio, Kentucky, Indiana, Tennessee and West Virginia.

Attorney Jay Schoeny was one of the primary authors of this information. Please contact their Labor and Employment Practice Group via email at info@fbtlaw.com, or visit their website at www.frostbrowntodd.com for additional contact information if you have questions about the new rule, your reporting or record keeping obligations under OSHA, or any other matter related to OSHA compliance, inspections, or citations.

February 2015 | NCBVA.ORG 11

FOCUS SAFETY

Wire Rope Sling Inspections and Reject Criteria

By Ron Overton

l One of the key 29CFR1910.184

You may not use slings without components to Slings used in General delivering and setting Industry a permanently affixed concrete precast l 29CFR1926.251 identification and rating tag.

materials, vaults, and Slings used in burial vaults safely are Construction Industry your wire rope slings. Too often we take these l 29CFR1926.1400CC connecting devices for granted because, after Rigging Requirements in the Crane Industry all, they are made of steel.

Unfortunately, if these slings are Here are some of the key changes for end overloaded, misused, or the load rating is not what the tag says, this could be a problem due user/employer responsibilities from these revised standards and regulations. This to circumstances that exceed the rejection regards who can use and attach the load to criteria. Then there is a possibility of the the crane with slings. load dropping, Qualified Riggers – Ensure that any time damage to personnel are inside the crane or load fall the load, or zone, only trained and qualified riggers shall even worse… rig the load for the crane, with proof of such an injury to training and qualification required. someone.

To refresh Wire Rope Sling Users -- They shall be your memory, trained in the selection, inspection, effects here are the sources for the regulations and of environment, and rigging practices prior to standards for the use, inspection, rejection using slings. criteria, and training requirements for wire rope slings in the hoisting and lifting industry.

Here are some of the key changes for end These are regardless of whether it is general user/employer responsibilities from these industry or a construction application. revised standards and regulations. They relate to sling usage, inspection, and rejection Standards criteria.

National Industry Standards Sling Load Rating Tables -- They have been l ASME B30.9 Safety Standard for Slings removed from the regulations, as they were outdated. Regulations now state employers Federal Laws are prohibited from loading slings in excess (both were updated on July 8, 2011) 12 NCBVA.ORG | February 2015

of the recommended safe working load as shown on the permanently affixed identification markings.

Slings must have tags on them so you know the load rating.

Proper use and inspection of your wire rope slings is paramount to hoisting and lifting safety. Ensure your slings are tagged, are inspected prior to use each day by a qualified person, and your employees do not use slings that meet or exceed rejection criteria.

Sling Markings – (generic to all slings) Employers now must use only slings with permanently affixed identification markings that show the maximum load capacity for each sling. You may not use slings without a permanently affixed identification and rating tag.

Wire-Rope Sling Use -- Employers must use only wire-rope slings that have permanently affixed and legible identification markings as prescribed by the manufacturer, and that indicate the recommended safe working load for the type(s) of hitch(es) used, the angle upon which it is based, and the number of legs if more than one.

At What Frequency do the Wire Rope Slings Need to be Inspected Sling inspection can be broken down into three inspection classifications: Initial or New l Prior to use, all new, altered, modified, or repaired slings shall be inspected by a designated qualified person to verify compliance.

Frequent l A visual inspection for damage shall be performed by the user or other designated/ qualified person each day or shift that the sling is used. l

Written records are not required.

Periodic l A complete inspection for damage to the sling shall be made by a designated person.

SAFETY FOCUS Periodic inspections shall be done at least every 12 months. This may be more frequent due to the type of sling use and the loads applied.

l

Documentation of the most recent overall periodic inspection must be maintained. Written inspection records of individual slings are not required. l

What is the Rejection/Removal Criteria for Wire Rope Slings?

A wire rope sling shall be removed from service if conditions such as the following are present: l Missing or illegible sling identification and rating tag. l

Broken wires meeting removal criteria (strand laid slings): m 5 broken wires in one strand in one rope lay rotation or distance. m 10 broken wires in all strands in one rope lay rotation or distance. l

Broken core wires protruding between strands.

l

Severe localized abrasion or scraping.

l

Kinking, crushing, birdcaging, or other damage resulting to damage to rope structure.

l

Evidence of heat or weld spatter or weld damage.

l

End attachments that are cracked, deformed, or worn to the extent that the strength of the sling is affected.

l

Severe corrosion on the rope, end attachments, or fittings (light rust does not affect sling strength).

l

Attached or integral hooks that meet the ASME B30.10 removal criteria.

February 2015 | NCBVA.ORG 13

SAFETY FOCUS

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l

Safety Training, Inc.

Providing professional operator safety training, qualification and certification services since 1991.

National Certification Prep Training & Testing Rigging & Signaling Classes Courses meet WA & national requirements 7 accredited NCCCO examiners Specializing in the Burial Vault and Precast industries

l

TRAININg & CeRTIfICATIoN AVAIlABle ThRough: On-site Classes Open-Enrollment Classes Materials for In-House Training

Any condition, including visual damage that would cause doubt as to the continued use of the sling.

One of the key components to delivering and setting concrete precast materials, vaults, and burial vaults safely are your wire rope slings. Too often we take these connecting devices for granted because, after all, they are made of steel.

l

Sling eyes are formed by misapplication of wire rope clips.

l

Wire rope slings shall not be made from rotation resistant wire rope.

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Attached or integral rigging hardware that meets the ASME B30.26 removal criteria.

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Rejection Criteria Examples: A. Rotation Resistant wire rope used.

Crushed with one use in sling eye. No tag.

B. Wire rope clips used

incorrectly, spacing wrong, defective clip.

No tag.

C.

Core wires protruding between strands.

Severely broken wires in one strand.

D. Clips on backward, extreme number of broken wires on end of eye.

E. Fiber core protruding between strands.

F. Duct tape solves all problems?

Remember

Examples of Wire rope Sling Meeting/Exceeding rejection Criteria

P.O. Box 6297 Aloha, OR 97007-0297 (503) 356-0403 • Fax (503) 356-0401 • Toll Free (866) 531-0403 www.overtonsafety.com

Proper use and inspection of your wire rope slings is paramount to hoisting and lifting safety. Ensure your slings are tagged, are inspected prior to use each day by a qualified person, and your employees do not use slings that meet or exceed rejection criteria.

Training and proper use of equipment reduces accidents and injuries, improves down time and missed work days, reduces damage to goods you produce or deliver, and ensures proper use of company equipment. This promotes a more skilled work force.

Take care and work safely! n ABOUT THE AUTHOR Ron Overton, a NCCCO Certified Mobile Crane Operator and Accredited Practical Examiner, is the President, Owner, and an Instructor for OVERTON Safety Training, Inc. of Beaverton, Oregon. OVERTON Safety Training has been providing professional services and materials for the safe operation of forklifts, heavy equipment, aerial/scissor lifts, rigging and signaling, personnel lifts, loaders, and cranes on a worldwide basis since 1991. For additional information, contact Ron at (866) 531-0403 or ron@overtonsafety.com, or visit the company website at www.overtonsafety.com. These insights are the opinions of the author, and not necessarily those of the NCBVA. February 2015 | NCBVA.ORG 15

SPEAKING LEGALLY

Affordable Care Act Deadlines Near

By Paul Routh and Bob Dunlevey

There are three important deadlines right around the corner regarding the Affordable Care Act. Start preparing now!

1. Health Care Reform Reporting There are three main components or pieces to health care reform - (1) the individual mandate; (2) the employer shared responsibility provisions also called the play or pay rules; and (3) the health care exchanges or marketplaces.

The individual mandate requires most people to have health coverage or pay a penalty. The employer-shared responsibility, or play or pay rules, require large employers to offer full-time employees quality/affordable health coverage or pay a penalty.

The health care exchanges or marketplaces are where people can go to get health coverage. Individuals may, depending on their household income, be eligible for government subsidies to help pay for their health coverage through the exchanges or marketplaces.

Sections 6055 and 6056 of the Internal Revenue Code obligate most employers to provide certain information to the government and the employees. The government will use the information to determine (1) which individuals are eligible for subsidies under the exchanges or marketplaces and (2) whether the employer owes a penalty under the employer shared responsibility provision or play or pay rules. The employees will use the information when they complete their personal

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LEGALLY SPEAKING tax returns (i.e. Form 1040s).

The IRS has released, in draft format, the forms (with the accompanying instructions) that employers have to complete to comply with these reporting requirements. There are four forms and the employer’s size and whether the employer’s group health plan is insured or self-funded dictate which forms and what sections of the forms the employer has to complete.

Employers may, but are not required to, report data for 2014 which will be due early in 2015. It is doubtful many employers will report 2014 information.

However, employers must start gathering the information beginning January 1, 2015, and will have to submit the forms to the IRS and provide the information to the employees early in 2016. The following is a brief summary of the rules.

parts of IRS Forms 1094-C plus Form 1095-C and submit both forms to the IRS and provide the employees a copy of Form 1095-C.

A. Small Employer – Fully Insured Health Plan If the employer has less than 50 full-time (i.e. employees working 30 hours or more per week) and full-time equivalent employees, and the employer sponsors a fully-insured health plan, the employer need not prepare and file any reports with the IRS or distribute anything to the employees.

http://www.irs.gov/pub/irs-dft/f1094c--dft.pdf

B. Small Employer – Self Funded Health Plan If the employer has less than 50 full-time (i.e. employees working 30 hours or more per week) and full-time equivalent employees, but sponsors a self-funded health plan, then the employer has to complete IRS Forms 1094B and 1095-B and submit both forms to the IRS and provide a copy of Form 1095-B to the employees.

C. Large Employer – Fully Insured Health Plan If the employer has at least 50 full-time (i.e. employees working 30 hours or more per week) and full-time equivalent employees and sponsors a fully-insured health plan, the employer has to complete only the top two

D. Large Employer – Self Funded Health Plan If the employer has at least 50 full-time (i.e. employees working 30 hours or more per week) and full-time equivalent employees, and sponsors a self-funded health plan, the employer has to complete all three parts of IRS Forms 1094-C plus Form 1095-C and submit both forms to the IRS and provide the employees a copy of Form 1095-C to the employees.

Here are links to all four forms and the instructions. It is important to determine which forms you have to complete and to start gathering the data starting January 1, 2015. http://www.irs.gov/pub/irs-dft/f1094b--dft.pdf http://www.irs.gov/pub/irs-dft/i109495b--dft. pdf http://www.irs.gov/pub/irs-dft/f1095b--dft.pdf http://www.irs.gov/pub/irs-dft/f1095c--dft.pdf http://www.irs.gov/pub/irs-dft/i109495c--dft. pdf There are special transitional rules that provide simplified reporting methods for the 2015 calendar year. However, now is the time to start preparing for the reporting requirements.

2.

HPID (Health Plan Identifier)

Almost everyone agrees the US health care system is not very efficient. To help streamline the system, group health plans will have to obtain and use a health plan identifier or HPID. The HPID is a uniform identification number health plans will use to receive and transmit data.

If the employer sponsors a fully-insured health plan, the insurance carrier will get the HPID. However, if the employer sponsors a selfFebruary 2015 | NCBVA.ORG 17

funded health plan, the employer will have to get the HPID. If the self-funded health plan is considered a large plan, the due date to register and get the HPID is November 5, 2014. The due date for a small self-funded health plan is November 5, 2015. A self-funded health plan is considered large for these purposes if the self-funded health plan paid at least $5 million in claims during the previous calendar year.

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Graphics Available for Personalization

Quality Support and Marketing Materials

3.Transitional Reinsurance Fee As previously mentioned, one of the main components of health care reform is the marketplaces or exchanges where individuals can go to get health coverage. It is anticipated that the carriers participating in these exchanges or marketplaces will experience adverse selection. In other words, initially there will be a lot of sick and unhealthy people signing up for coverage under the exchanges or marketplaces and their premiums probably will not cover all the claims.

As a result, all group health plans have to pay a transitional reinsurance fee to help stabilize the premiums for the products being offered through the health care exchanges or marketplaces. In short, the transitional reinsurance fee is designed to help compensate the carriers participating in the marketplaces or exchanges.

The reinsurance fee is only in place for 2014, 2015 and 2016. The annual rate for 2014 is $63 per person covered under the

LEGALLY SPEAKING plan and for 2015 the annual rate per person is $44. The rates have not been released for 2016.

In the case of a fully-insured health plan, the carrier will pay the reinsurance fee but, not surprisingly, the fee has been built into the premiums. In the case of a self-funded health plan, the employer has to report and pay the reinsurance fee. The employer has to report the number of people participating in the self-funded health plan to the government by November 15, 2014.

The government will then invoice the employer for the transitional reinsurance fee.

The fee has to be paid electronically and can be paid in either one or two installments. If the employer wants to pay the entire amount in one installment, the payment of $63 per person is due January 15, 2015.

If the employer wants to pay the fee in two payments, the first payment of $52.50 per person is due January 15, 2015, and the second installment of $10.50 per person will be due November 15, 2015. Here is the link to the government’s webpage listing the transitional reinsurance fee rules. http://www.cms.gov/CCIIO/Programs-andInitiatives/Premium-Stabilization-Programs/ The-Transitional-Reinsurance-Program/ Reinsurance-Contributions.html The government is still in the process of developing the reporting forms but, if you sponsor a self-funded health plan, now is the time to starting gathering the information. As a final note, the IRS has ruled the transitional reinsurance fee is tax deductible and the Department of Labor has ruled that employers can require the employees to pay some or all the transitional reinsurance fee without violating ERISA. n ABOUT THE AUTHOR Paul Routh and Bob Dunlevey are with the law firm of Dunlevey, Mahan & Furry in Dayton, Ohio. For more information, contact Routh, who is the Benefits Law Group Manager, at 1 (937) 223-6003.

February 2015 | NCBVA.ORG 19

Sunnycrest Inc., Wayne Burial Vault Company, Ostwalt Vault Company, S.E. Cemeteries of West Concord, NC, Virginia, Inc., Auburn, NY NCBVA Certified Vault Manufacturing PlantsIndianapolis, IN Prosperity, WV Superior Vault Company, Welte Vault Company, Inc., Palm Vault Co., (Continued) Danbury, IA Ada, OK Saginaw, Bryantown, MD Superior Burial Vaults, Inc. Saline Saginaw, Vault Co. MI Whitman Vault Co. Pennsylvania Concrete Vault Co. Superior VaultCity, Company, West Whitman, Plains Vault & Mfg. Panhandle Vaults, Salt Lake UT Sweet Springs, MO MA Greensburg, PA Company, Pomona, Amarillo, Saline Vaults Vault Company, Charlestown, Superior Vault Co.IN Santeiu Inc. Wicomico Vault Co., Inc.MO Perfection Vault TX Bryantown, MD Sweet Springs, MO, Livonia, MI Salisbury, MD Woodson, IL & Precast, Superior Vault Company, Ltd., Whitman Vault Co., Patriot Vault Superior Vault Co. Sexton WilbertVault Corporation Wieser PrecastMA PhenixPark VaultHills, MO Whitman, Sam Green Company, Mississauga, ON Charlestown, IN Bloomington, IN Stewartville, MN Phenix City, AL Lynchburg, VA Temple Vault, Inc., Wicomico VaultVault Company, Inc., Pennsylvania Concrete Vault Superior Vault Co., Ltd. Sheldon Vault Co. Wieser Doric Co. Pioneer Vault, Inc. Mississauga, Salisbury, Company, Santeiu Inc., Central City,Ont., ARCanada Sheldon,Vaults, IA LaCrescent,MD MN Doylestown, PA Johnstown, PA Swan’s Concrete Products Shore Vault & Precast Wilbert Burial Vault Co. Livonia, MI Co. Poplar Bluff Concrete, Doric Vaults, Inc. Tim White Vaults and Wieser Doric Vault Co., Perfection Westbrook, ME Exmore, VA Atlanta, GA Poplar Bluff, MO Monuments, Stewartville, MN Vandalia, IL Shore Vault & Precast Company, Turner Vault Company Simerly Concrete Products, Inc. Wilbert Burial Vault Co. Precast Concrete Products, Inc. Crestview, Exmore, Toledo, OH FL Wilbert BurialGA Vault Co., Phenix Vault, Bristol, TN VA Waycross, Blissfield, MI Phenix City, AL Vanden Boomen Burial Vaults Inc. Simerly Inc. Products, Wilbert Burial Vault Precision PrecastCo, Inc.Inc, Traverse City, MICo. SimerlyVaults, Concrete Turner Vault Company, Pioneer Vault Appleton, WI Knoxville, TN Muskegon, MI Pittsfield, MA Inc., Bristol, TN Northwood, OH Doylestown, PA of North Texas, Vanden Boomen Burial Vaults Inc. Wilbert Southern Ohio Vault Co. Wilbert Burial Vault Co. Quality Burial Vault Co. Vanden Boomen Grapevine, TX Vault, Wausau, WI Burial Vaults Precast Concrete Products, Inc., Simerly Portsmouth, OHInc., Traverse City, MI Houston, TX Vincent & Son, Inc.WI Knoxville, TN Inc., Appleton, Southern Vault Service Wilbert Services Rex Vault ServiceMI Wilbert Vaults of Houston, Inc., Blissfield, Galena, IL Blakely, GA Lancaster,TX NY Newton, IL Vanden Boomen Burial Vaults, Houston, Southern Ohio Vault Company, Precision Precast Inc., Washington Wilbert Spoerr Precast Concrete Wilbert Vaults of Houston, Inc. Rocky Mountain Monument/Vault Portsmouth, OH Inc., Kronenwetter, WI Williams VaultTX Company, Pittsfield, MA Vault Works Inc. Sandusky, OH Houston, Sandy, UT Laurel, Vincent, J.P.MD & Sons Inc., Emporia, VA Products Vault Services, Inc., SISouthern Funeral Services Willbee Concrete Roland-Wilbert Vault Co. Rex Vault & Mausoleum Warga Concrete CedarBlakely, Hill, TXGA Jackson, MI Company, Galena, IL Products Inc. Clinton, IA Inc., Newton, IL Willmar Precast Service, Fort Wayne, IN SI Funeral Services Williams Wilbert Roland-Wilbert Vault Co. Willmar, MN Warga Concrete Products,Co. Precast Concrete, Inc., Rocky Monument & Spoerr Watts Vault & Monument Gerard, PA Des Moines, IA Marion,Mountain IA FortMoines, Wayne,IA IN Sandusky, Des Wimmer Manufacturing, Vault, Sandy, UT SI Funeral ServicesOH Williams Vault Company Saginaw Wilbert Vault Corp.

Wayne Burial VaultVault Co., Inc. Parsons, Emporia, VA IN New Castle, Washington Wilbert St. Louis KS Wilbert Vault Saginaw, MI Roland Wilbert Vault Co., Inc., Indianapolis, SI Funeral ServicesSt. Louis, MO Willmar Precast Co. Sam Green VaultIA Corp.

Works, Inc., IN Laurel, MD Company, Youngstown Burial Vault Marion, Welte Vault Co. San Antonio, TX Willmar, MN Lynchburg, VA Watts Vault & Monument Company, Suhor Industries, Danbury, IA Rooks Vault & Monument, Sunnycrest, Inc. Zeiser Wilbert Vault Co. St. Louis Wilbert Vault Co. West Plains Vault Mfg. Co.IA Company, Des&Moines, Youngstown, OH Cedar Auburn, NYHill, TX Elmira, NY St. Louis, MO GA Fort Valley,



Abel Vault & Monument Co., Pekin, IL American Concrete Industries, Bangor, ME American Vault Company, Cleveland, OH American Wilbert Company, Bridgeview, IL Arnold-Wilbert Company, Goldsboro, NC Arrow Vault Company, Lafayette, IN Atlas Concrete Products, Inc., Orlando, FL Babylon Vault Company, New Windsor, MD Badger Burial Vault Co., Eau Claire, WI Baumgardner Products Company, Akron, OH Baxter Burial Vault Service, Inc., Cincinnati, OH, Baxter Vault Company, Baxter Springs, KS Beck Vault Company, Rome, NY Bell Vault & Monument Inc., Miamisburg, OH Brewster Vault and Monuments, Millville, NJ Bruns-Doric Vault Company, St. Louis, MO Brutsche Concrete Products, Inc., Battle Creek, MI Buckeye Vault Service, Mansfield, OH C & M Precast, Kerrville, TX Carolina Doric, Inc., Florence, SC Cemex Callaway R/M Precast, Delray Beach, FL 20 NCBVA.ORG | February 2015

Central Burial Vaults, Inc., Tulsa, OK Central Burial Vaults, Inc., Oklahoma City, OK Century Burial Vault, Oxford, MA Charleston Wilbert Vault Co., Summerville, SC Cheboygan Cement Products, Cheboygan, MI Chesapeake Burial Vault Company, Barclay, MD Christy Vault Co., Daly City, CA Concrete Vaults, Inc., Newton, KS Cordeiro Vault Co., Inc., Vallejo, CA Costello and Company, Smiths Falls, ON Creter Vault Corporation, Flemington, NJ Crummitt & Son Vault Corp., Martins Ferry, OH D of K Vaults, Inc./Gray Brothers, Columbus, OH D of K Vaults, Inc./Gray Brothers, Iola, KS D. G. Robertson, Inc., Williston,VT Dardanelle Vault & Monument Co., Dardanelle, AR Deihl Vault & Precast Inc., Orangeville, PA Detroit Wilbert Vault Corp., Detroit, MI Doody Burial Vaults, Inc., Winchendon, MA, Doric Manufacturing Company, Boaz, AL Doric Mississippi Inc., Clinton, MS

Doric of Northeast Arkansas, Jonesboro, AR, Doric of Tennessee, Inc., Nashville, TN, Doric Vault Co. of Central GA, Griffin, GA, Doric Vault of Eastern New York, Inc., Hudson, NY, Doric Vault of Western New York, Inc., Buffalo, NY, Doric-South, Inc., Demopolis, AL, Esterly Burial Vault Company, West Reading, PA, Evans Eagle Burial Vaults, Leola, PA, Everlasting Vault Company, Randallstown, MD, Fond du Lac Wilbert Vault Corp, Fond du Lac, WI, Forsyth Brothers Concrete Products, Fithian, IL, Forsyth Brothers Concrete Products, Terre Haute, IN, Gettysburg Burial Vault, Inc., Gettysburg, PA, Golden Eagle Vault Services, LLC, Rocky Mount,VA, Grable Burial Vault Service, Logansport, IN, Hairfield Vault Company, Morganton, NC, Hardy Doric, Inc., Chelmsford, MA, Harn Vault Co., Massillon, OH, Harris Precast, Inc., La Porte, IN, Huntingburg Vault Company, Huntingburg, IN, Ideal Burial Vault Company, Inc., Depew, NY,

Jacson, Inc., Henderson, TX, James Co., Inc., Waycross, GA Jefferson Concrete, Watertown, NY Lake Shore Burial Vault Company, Brookfield, WI Lindquist Concrete Products, Ogden, UT Lycoming Burial Vault Company, Inc., Montoursville, PA Master Grave Service, Inc., Bogart, GA McDowell Vault Co., Fletcher, NC Memphis Vault Company, Memphis, TN Mercer Vault Company, Fredericksburg,VA Minchew Sand & Concrete Products, Inc, Waycross, GA Minnick Services, Inc., Fort Wayne, IN Montgomery Vaults, Rockville, MD Neher Burial Vault, Springfield, OH NOR-DON Vault Company, Inc., Strafford, MO Northern Precast, Hudson Falls, NY Northwest PA Burial Svc., Inc., Cochranton, PA Norwalk Vault Company, Bridgeport, CT Odon Vault Company, Inc., Odon, IN Omaha Wilbert Vault, Omaha, NE



Pomona, MO

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

Name of Plant ___________________________________________________________________________ Plant Mailing Address______________________________________________________________________ Plant Street Address_______________________________________________________________________ Plant Telephone_________________

Fax Number_______________________________________

Owner’s Name_____________________________ Evening Phone______________________________ Plant Manager/Contact Person__________________ Evening Phone_______________________________ Types of Outer Burial Receptacles Produced  Top Seals  Air Domes  Sectionals Other________________________________________________ Please return this application with full payment to: The National Concrete Burial Vault Association, Inc. P.O. Box 917525 136 South Keowee Street Longwood, FL 32791 Dayton, OH 45402 (888) 88-NCBVA (888)88-NCBVA Fax (407) 774-6751

For a NCBVA member in good standing, the Plant Certification Inspection fee is $1295.

Fax (937) 222-5794 20

NCBVA.ORG l December 2012

February 2015 | NCBVA.ORG 21

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

Dues Schedule

APPLICATION FOR National Concrete Burial VaultMEMBERSHIP Association

 Manufacturer Member Dues are based on total units sold at Dues Schedule this location.

Key Contact____________________________________Nickname_____________

    

 Manufacturer Member level: Please check appropriate Dues are based on total units sold at 1-999 Units .........$225 this location.

1000 - 1999 .........$350 Please check appropriate level: 2000 - 3499 .........$430  1-999 Units .........$225 3500 - 4999 .........$580  1000 - 1999 .........$350 5000 and more ....$700

 2000 - 3499 .........$430  3500 - 4999 .........$580  Associate Member.....$300  5000 and more ....$700

 Franchise .......$1000 AssociateGroup Member .....$300  Franchise Group .......$1000 Payment Information

Include payment with this completed Payment Information form. We accept Visa, MasterCard and Include payment American Express with this completed form. We accept Visa, MasterCard and American Express

 Check is enclosed

 Check is enclosed

Please charge my Please charge my  Visa MasterCard  Visa MasterCard

 American Express Account #_____________________ Expiration _________________ Accountdate #_____________________ Expiration date _________________

Mailing Mailing Information

Information NCBVA

136 South Keowee Street NCBVA P.O. Box 917525 P.O. Box 917525 Dayton, OH 45402 Longwood, FL 32791 Longwood, FL 32791 (888)88-NCBVA (888) 88-NCBVA (888) 88-NCBVA Fax (937) 222-5794 Fax: (407) Fax: (407)774-6751 774-6751

www.ncbva.org www.ncbva.org

CODE OF ETHICS

“Serving the death care industry with the very best”

APPLICATION FOR MEMBERSHIP Title ______________________________________________________________

Company Name _____________________________________________________ Key Contact____________________________________Nickname_____________ Street Address _______________________________________________________ Title City______________________________________________________________ _____________________ State _______________ Zip __________________ Company Name _____________________________________________________

Phone ___________________________ Fax ______________________________

Street Address _______________________________________________________

E-mail ____________________________________________________________

City _____________________ State _______________ Zip __________________

Company Web Site ___________________________________________________

Phone ___________________________ Fax ______________________________ E-mail ____________________________________________________________

NCBVA.ORG l December 2012

THE VAULT INDUSTRY’S PREMIER VAULT TRAILER

BUILT TO ACCOMMODATE YOUR NEEDS

 Check here if you prefer to have your mail sent to your home.

OUR STANDARD VAULT-MASTER CAN PERFORM YOUR ENTIRE VAULT HANDLING JOBS.

Home street Address _________________________________________ _____________________ Statemail ______________ City Check here if you prefer to have your sent to your home.Zip ___________ Home Phone _________________ Home Fax ______________________ Home street Address _________________________________________ City _____________________ State ______________ Zip ___________ Home Phone _________________ Home Fax ______________________

 

COMPANY INFORMATION  Burial Vault Manufacturer  Funeral Director COMPANY INFORMATION  Crematory  Cemetery  Burial Vault Manufacturer  Funeral Director

 Crematory

 

 Cemetery

 Doric  Wilbert  Eagle  Trigard Doric Trigard Services Con-O-lite  Wilbert  Other  Eagle Provide  Graveside  Con-O-lite

 Other

OFF LOADING VAULTS FROM TRUCKS SETTING VAULTS STRAIGHT OR CROSSWAYS DISINTERMENTS OPERATING ON STEEP TERRAIN. (3Point Hydraulic Leveling)

Provide Graveside Services

Metal Vaults  Plastic Vaults  Fiberglass Vaults

Metal Vaults  Plastic Vaults  Fiberglass Vaults  Adults  Oversize Offer sizes for  Children Offer sizes for  Children  Adults  Oversize Associate Member: 25 words lessyour about your product/services Associate Member: Tell Tell us inus 25 in words or less or about product/services

Please Please enroll in NCBVA today!  enroll meme in NCBVA today!

Signature indicates thatthat you you have have read and abidetobyabide NCBVA’s Code of Ethics Signature indicates readagree andtoagree

by NCBVA’s Code of Ethics and the rules that govern the National Concrete Burial Vault Association.

Signature and the rules that govern the National Concrete Burial Vault Association.isSignature is required before thisthis application can becan processed. required before application be processed. _________________________________________ _________________________________________ (Signature)

(Signature)

___________ (Date) ___________

(Date)

properlythat constructed burial vault is for worthy acceptance by public.

Our for salesthe andinterment advertising We abelieve concreteconcrete is an ideal material the of construction ofthe burial vaults ofpolicies humanwill remains and that be governed by standards acceptable by the public and the funeral profession and by principles advocated by the National a properly constructed concrete burial vault is worthy of acceptance by the public. Our sales and advertising policies will Concrete Burial Vault Association, Inc. We pledge fair trade practices to our competitor, whose product we will not disparbe governed by standards the business public and the funeral profession by principles advocated by thefor National age. We shall conduct ouracceptable business onby sound principles, striving to build a and relationship of respect and confidence Concrete Burial Vault Association, Inc. We pledge fair trade practices to our competitor, whose product we will not the burial vault industry with the public, with the funeral director and with the cemetery’s management. We will abide by the disparage.rules We shall conduct our business sound Burial business principles, striving to build a relationship of respect and confidence for and regulations of the Nationalon Concrete Vault Association, Inc., thereby contributing to a stronger and greater the burial industry with the public, with the funeral director and with the cemetery’s management. We will abide by the nationalvault industry. rules and regulations of the National Concrete Burial Vault Association, Inc., thereby contributing to a stronger and greater national industry.

22 NCBVA.ORG | February 2015

Ph (828) 428-2648 Fax (828) 428-8606 longmc@charter.net

Company Web Site ___________________________________________________

CODE OF ETHICS We believe that concrete is an ideal material for the construction of burial vaults for the interment of human remains and that

18

Long Machine Company

WE ALSO OFFER A FIXED BOOM UNIT WITH ALL THE FEATURES OF OUR STANDARD UNIT

A LARGE SELECTION OF OPTIONS IS AVAILABLE ON ALL OUR UNITS ALL OUR UNITS CAN BE BUILT TO ACCOMMODATE OVERSIZED VAULTS

We set the standards for vault handling equipment. We DO NOT copy anyone.

We are always looking to the future.

LET US CUSTOM BUILD YOUR NEXT VAULT TRAILER

February 2015 | NCBVA.ORG 23

NCBVA|136 South Keowee Street|Dayton, OH 45402-2241

The Bulletin The Bulletin is the bi-monthly publication of the National Concrete Burial Vault Association. We would very much be interested in hearing from you!

Make sure to add us onto you mailing list for news releases about your company, special events, staff promotions or additions, and new products and services that would be of interest to the association and its members.

We would also look forward to receiving any photos of products or installations you have, either color or black & white. If they are at least 300 dpi and 1 mg at 8 x 10 inch format, we will even consider them for the cover!

And, we are also interested in receiving any thought leadership articles on industry trends and techniques, along with case study stories that promote the high standards of the association. (Or, if you just have an idea, let us know and we can write it for you or with you!)

Please contact me at any time!

Don Donald A. Mounce, APR | The Bulletin Editor National Concrete Burial Vault Association (NCBVA) 136 South Keowee Street | Dayton, OH 45402 (888)88-NCBVA | Fax (937) 222-5794 info@ncbva.org | www.ncbva.org 24 NCBVA.ORG | February 2015