WAG 07-02-09
Burial space(s) intended for the use of a 
person, their spouse, or any other member of their immediate family are exempt, regardless of value.
NOTE: Immediate family members are a person's minor and adult children, including adopted children and stepchildren. It also includes a person's brothers, sisters, parents, adoptive parents, and their spouses. To be considered an immediate family member, the person does not have to be dependent on the customer or living with the customer.
Burial spaces are defined as:
- conventional gravesites;
- crypts;
- mausoleums;
- urns;
- caskets;
- vaults;
- burial plot;
- niches; and
- other places that are customarily and traditionally used for the burial of deceased persons.
In addition, burial spaces purchased by contract if paid in full or otherwise held for the person's use are exempt.
Also exempt are any additions to or improvements on burial spaces such as:
- vaults;
- headstones;
- markers;
- plaques;
- burial containers; and
- arrangements for opening and closing the gravesite.
This does not include such items as prayer cards and visitors registration.
The person may actually own the burial item or may have money in a prepaid burial agreement for a specific item. Money held in a prepaid burial agreement for a specific item that is exempt, is an exempt resource. The money prepaid for burial space may be separate or may be part of a prepaid agreement for funeral and burial expenses.
