OAR 461-145-0040
Burial Arrangements and Burial Fund

Retroactively effective July 6, 2020:

(1)

The following definitions apply to this rule:

(a)

“Burial arrangement” means an agreement with an entity — such as a funeral agreement (which means an arrangement made with a licensed funeral provider), burial insurance, or a burial trust designating a funeral director as the beneficiary that establishes provisions for payment of an individual’s burial costs. A “burial arrangement” does not include a burial space, which is covered in OAR 461-145-0050 (Burial Space and Merchandise), or a burial fund (see subsection (b) of this section).

(b)

“Burial fund” means an identifiable fund set aside for a client’s burial costs. A “burial fund” does not include a burial space, which is covered in OAR 461-145-0050 (Burial Space and Merchandise), or a burial arrangement (see subsection (a) of this section).

(c)

In all programs except OSIP, OSIPM, and QMB-DW, burial insurance is considered a form of life insurance and treated in accordance with OAR 461-145-0320 (Life Insurance).

(2)

Except as provided in subsection (e) of this section, a burial arrangement is treated as follows:

(a)

In the ERDC, REF, REFM, SNAP, and TANF programs, the equity value (see OAR 461-001-0000 (Definitions for Chapter 461)) of one prepaid burial arrangement for each member of the filing group (see OAR 461-110-0310 (Filing Group; Overview)) is excluded.

(b)

For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330 (Blindness as the Basis of Need)(2), 461-125-0370 (Disability as the Basis of Need)(1)(b), and 461-135-0771 (Eligibility for OSIPM Under “Grandfathering” Provision)), up to $1,000 in combined equity value of each burial arrangement with a licensed funeral director (plus accrued interest) and life insurance policies are excluded. The amount of combined cash and equity value of all life insurance and burial arrangements that exceeds $1,000 is counted as a resource.

(c)

In the OSIP, OSIPM, and QMB-DW programs:

(A)

The amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

(B)

Burial insurance that does not generate a cash surrender value or generates cash surrender value to which the owner does not have access, is considered an irrevocable arrangement and excluded.

(C)

Burial insurance that generates a cash surrender value to which the owner has access is considered life insurance and is treated in accordance with OAR 461-145-0320 (Life Insurance) and, as applicable, subsection (b) of this section.

(d)

Except as provided in subsections (b) and (c) of this section, in all programs not listed in subsection (a) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

(3)

A burial fund is treated as follows:

(a)

In the OSIP, OSIPM, and QMB-DW programs:

(A)

A burial fund may be established only from financial means such as cash, burial contracts, bank accounts, stocks, bonds, or life insurance policies.

(B)

A burial fund is counted as a resource if it is commingled with assets unrelated to a burial. The amount set aside for burial must be in a separate account to be excluded from resource consideration.

(C)

A burial fund may be established if the countable (see OAR 461-001-0000 (Definitions for Chapter 461)) resources of a client exceed allowable limits. A burial fund is excluded from the resource calculation to the extent allowed in paragraph (D) of this subsection.

(D)

The following calculation determines the exclusion for a burial fund:
(i)
Up to $1,500 of a burial fund may be excluded from resources for each of the following:

(I)

The client.

(II)

The client’s spouse.
(ii)
The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

(I)

The face value of life insurance policies owned by the client that have already been excluded from resources. This does not include term life insurance policies that do not generate a cash surrender value.

(II)

The amount in an irrevocable burial trust or any other irrevocable arrangement designated to cover burial costs, including the face value of burial insurance considered an irrevocable arrangement (see subsection (2)(f) of this rule). Burial costs do not include burial spaces or merchandise (see OAR 461-145-0050 (Burial Space and Merchandise)).

(E)

All interest earned on an excluded burial fund or increases in the value of an excluded burial arrangement if left in the fund is excluded from income.

(b)

In the QMB-BAS, QMB-SMB, and QMB-SMF programs, a burial fund is excluded as a resource.

(c)

In all programs not listed in subsections (a) or (b) of this section, a burial fund is counted as a resource.

(4)

There is no overpayment for the time period during which the burial arrangement or burial fund existed if a client:

(a)

Cancels an excluded burial arrangement; or

(b)

Uses an excluded burial fund for any purpose other than burial costs.

(5)

If an asset originally used as a burial arrangement or burial fund is converted to other uses, the asset is treated under the other applicable rules.

Source: Rule 461-145-0040 — Burial Arrangements and Burial Fund, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=461-145-0040.

461–145–0000
Achieving a Better Life Experience (ABLE) Act 461–145–0001
Adoption Assistance 461–145–0005
Agent Orange Disability Benefits 461–145–0008
Alaska Permanent Fund Dividend 461–145–0010
Animals 461–145–0020
Annuities 461–145–0022
Annuities 461–145–0025
Approved Accounts 461–145–0030
Bank Account 461–145–0035
Black Lung Benefits 461–145–0040
Burial Arrangements and Burial Fund 461–145–0050
Burial Space and Merchandise 461–145–0060
Cash 461–145–0080
Child Support and Cash Medical Support 461–145–0086
Contributions 461–145–0087
Coronavirus Aid, Relief, and Economic Security (CARES) Act 461–145–0088
Corporations and Business Entities 461–145–0089
Corporations and Other Business Entities 461–145–0090
Disability Benefit 461–145–0100
Disaster Relief 461–145–0105
Disqualifying Income 461–145–0108
Dividends, Interest and Royalties 461–145–0110
Domestic Volunteer Services Act (VISTA, RSVP) and Small Business Act (SCORE, ACE) 461–145–0120
Earned Income 461–145–0130
Earned Income 461–145–0140
Earned Income Tax Credit (EITC) 461–145–0143
Economic Recovery Payment 461–145–0145
Educational Account 461–145–0150
Educational Income 461–145–0170
Energy Assistance Payments 461–145–0175
Family Abuse Prevention Act (FAPA) Payments 461–145–0184
Filipino Veterans Equity Compensation Fund 461–145–0185
Floating Homes and Houseboats 461–145–0190
Food Programs Other Than the SNAP program 461–145–0200
Foster Care Payments and Guardianship Assistance Benefits 461–145–0210
Gifts and Winnings 461–145–0220
Home 461–145–0230
Housing and Urban Development 461–145–0240
Income-Producing Sales Contract 461–145–0250
Income-Producing Property 461–145–0252
Income-Producing Property 461–145–0255
Youth Transitions Program Subsidies 461–145–0259
Indian (Native American) Benefits 461–145–0260
Indian (Native American) Benefits 461–145–0261
Individual Development Account (IDA) 461–145–0270
Inheritance 461–145–0280
In-Kind Income 461–145–0285
Japanese-American Restitution Payments 461–145–0290
Job Corps 461–145–0300
Workforce Investment Act 461–145–0310
Life Estate 461–145–0320
Life Insurance 461–145–0330
Loans and Interest on Loans 461–145–0340
Lodger Income 461–145–0343
Manufactured and Mobile Homes 461–145–0345
Military Income 461–145–0348
Mineral Rights 461–145–0360
Motor Vehicle 461–145–0365
National and Community Services Trust Act (NCSTA), including AmeriCorps (other than AmeriCorps VISTA) 461–145–0370
Older Americans Act 461–145–0380
Pension and Retirement Plans 461–145–0390
Personal Belongings 461–145–0400
Personal Injury Settlement 461–145–0405
Plan for Self-support 461–145–0410
Program Benefits 461–145–0415
Radiation Exposure Compensation Act 461–145–0417
Railroad Retirement Payments 461–145–0420
Real Property 461–145–0430
Real Property Excluded under an Interim Assistance Agreement 461–145–0433
Recreational Vehicles 461–145–0435
Refunds 461–145–0440
Reimbursement 461–145–0455
Resettlement and Placement (R&P) Grants 461–145–0460
Sale of a Resource 461–145–0470
Shelter-in-Kind Income 461–145–0490
Social Security Benefits 461–145–0500
Social Secuirty Death Benefit 461–145–0505
Spousal Support 461–145–0510
SSI 461–145–0520
Stocks, Bonds and Other Securities 461–145–0525
Strikers’ Benefits 461–145–0530
Tax Refund 461–145–0540
Trusts 461–145–0550
Unemployment Compensation Benefit 461–145–0560
Uniform Relocation Act 461–145–0570
USDA Meal Reimbursement 461–145–0580
Veterans’ Benefits 461–145–0582
Victims’ Assistance 461–145–0583
Virtual Currency or Cryptocurrency 461–145–0585
Vocational Rehabilitation Payment 461–145–0590
Workers Compensation 461–145–0600
Work-Related Capital Assets, Equipment, and Inventory 461–145–0810
Deemed Assets 461–145–0820
Deemed Assets 461–145–0830
When to Deem the Assets of a Sponsor of a Noncitizen and How Income is Deemed 461–145–0860
Deemed Assets, Parent of Minor Parent 461–145–0910
Self-Employment 461–145–0915
Self-Employment 461–145–0920
Self-Employment 461–145–0930
Self-Employment 461–145–0931
Additional Exclusions for Farming Costs
Last Updated

Jun. 8, 2021

Rule 461-145-0040’s source at or​.us