Previous Rules


461-145-0040    Effective 10/01/18
Burial Arrangements and Burial Funds

  1. The following definitions apply to this rule:

    1. "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, or a burial fund (see subsection (b) of this section).

    2. "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, or a burial arrangement (see subsection (a) of this section).

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

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

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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.

    3. In the OSIP, OSIPM, and QMB-DW programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. 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.

    5. 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 and, as applicable, subsection (b) of this section.
    6. 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 treated in accordance with subsection (c) of this section.

  3. A burial fund is treated as follows:

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

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

      2. 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.

      3. A burial fund may be established if the countable (see OAR 461-001-0000) 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. 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.

          2. 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).

      5. 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.

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

    3. 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Statutory/Other Authority: ORS 329A.500, 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685
Statutes/Other Implemented: ORS 329A.500, 409.010, 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685, 414.839


461-145-0040    Effective 07/01/17
Burial Arrangements and Burial Funds

  1. The following definitions apply to this rule:

    1. "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, or a burial fund (see subsection (b) of this section).

    2. "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, or a burial arrangement (see subsection (a) of this section).

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

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

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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.

    3. In the OSIP, OSIPM, and QMB-DW programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. 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 and, as applicable, subsection (b) of this section.
    6. 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 treated in accordance with subsection (c) of this section.

  3. A burial fund is treated as follows:

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

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

      2. 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.

      3. A burial fund may be established if the countable (see OAR 461-001-0000) 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. 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.

          2. 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).

      5. 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.

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

    3. 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 329A.500, 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685
Stats. Implemented: ORS 329A.500, 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685, 414.839


461-145-0040    Effective 09/01/16
Burial Arrangements and Burial Funds

  1. The following definitions apply to this rule:

    1. "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 makes allowance for burial costs. A "burial arrangement" does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund (see subsection (b) of this section).

    2. "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, or a burial arrangement (see subsection (a) of this section).

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

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

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In the OSIP, OSIPM, and QMB-DW programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

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

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

      2. 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.

      3. A burial fund may be established if the countable (see OAR 461-001-0000) 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

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

    3. 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685
Stats. Implemented: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685, 414.839


461-145-0040    Temporary Effective 07/01/16 through 08/31/16
Burial Arrangements and Burial Funds

  1. The following definitions apply to this rule:

    1. "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 makes allowance for burial costs. A "burial arrangement" does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund (see subsection (b) of this section).

    2. "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, or a burial arrangement (see subsection (a) of this section).

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

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

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In the OSIP, OSIPM, and QMB-DW programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

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

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

      2. 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.

      3. A burial fund may be established if the countable (see OAR 461-001-0000) 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

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

    3. 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685
Stats. Implemented: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685, 414.839


461-145-0040    Effective 01/01/16
Burial Arrangements and Burial Funds

  1. The following definitions apply to this rule:

    1. "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 makes allowance for burial costs. A "burial arrangement" does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund (see subsection (b) of this section).

    2. "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, or a burial arrangement (see subsection (a) of this section).

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

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

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In the GA, GAM, OSIP, OSIPM, and QMB-DW programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

    1. In the GA, GAM, OSIP, OSIPM, and QMB-DW programs:

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

      2. 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.

      3. A burial fund may be established if the countable (see OAR 461-001-0000) 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

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

    3. 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685
Stats. Implemented: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685, 414.839


461-145-0040    Effective 01/01/14
Burial Arrangements and Burial Fund

  1. The following definitions apply to this rule:

    1. A burial arrangement is 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 makes allowance for burial costs. A burial arrangement does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund.

    2. A burial fund is 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, or a burial arrangement.

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

    1. In the ERDC, REF, REFM, SNAP, and TANF programs, the equity value (defined in OAR 461-001-0000) of one prepaid burial arrangement for each member of the filing group is excluded.

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In the GA, GAM, OSIP, OSIPM, and QMB programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

    1. In the GA, GAM, OSIP, OSIPM, and QMB programs:

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

      2. 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.

      3. A burial fund may be established if the countable 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

    2. In all programs not listed in subsection (a) 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049
Stats. Implemented: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049


461-145-0040    Temporary Effective 10/01/13 through 03/30/14
Burial Arrangements and Burial Fund

  1. The following definitions apply to this rule:

    1. A burial arrangement is 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 makes allowance for burial costs. A burial arrangement does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund.

    2. A burial fund is 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, or a burial arrangement.

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

    1. In the ERDC, REF, REFM, SNAP, and TANF programs, the equity value (defined in OAR 461-001-0000) of one prepaid burial arrangement for each member of the filing group is excluded.

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In the GA, GAM, OSIP, OSIPM, and QMB programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

    1. In the GA, GAM, OSIP, OSIPM, and QMB programs:

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

      2. 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.

      3. A burial fund may be established if the countable 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

    2. In all programs not listed in subsection (a) 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049
Stats. Implemented: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049


461-145-0040    Effective 07/01/10
Burial Arrangements and Burial Fund

  1. The following definitions apply to this rule:

    1. A burial arrangement is 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 makes allowance for burial costs. A burial arrangement does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund.

    2. A burial fund is 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, or a burial arrangement.

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

    1. In the ERDC, MAA, MAF, OHP, REF, REFM, SAC, SNAP, and TANF programs, the equity value (defined in OAR 461-001-0000) of one prepaid burial arrangement for each member of the filing group is excluded.

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In the GA, GAM, OSIP, OSIPM, and QMB programs, the amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

    4. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    5. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

    1. In the GA, GAM, OSIP, OSIPM, and QMB programs:

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

      2. 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.

      3. A burial fund may be established if the countable 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

    2. In all programs not listed in subsection (a) 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049
Stats. Implemented: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049


461-145-0040    Effective 01/01/10 - Technical Amendment
Burial Arrangements and Burial Fund

  1. The following definitions apply to this rule:

    1. A burial arrangement is 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 makes allowance for burial costs. A burial arrangement does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund.

    2. A burial fund is 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, or a burial arrangement.

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

    1. In the ERDC, MAA, MAF, OHP, REF, REFM, SAC, SNAP, and TANF programs, the equity value (defined in OAR 461-001-0000) of one prepaid burial arrangement for each member of the filing group is excluded.

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    4. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

    1. In the GA, GAM, OSIP, OSIPM, and QMB programs:

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

      2. 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.

      3. A burial fund may be established if the countable 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

    2. In all programs not listed in subsection (a) 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.816, 412.049
Stats. Implemented: ORS 411.060, 411.070, 411.816, 412.049, 414.042


461-145-0040    Effective 07/01/07
Burial Arrangements and Burial Fund

  1. The following definitions apply to this rule:

    1. A burial arrangement is 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 makes allowance for burial costs. A burial arrangement does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund.

    2. A burial fund is 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, or a burial arrangement.

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

    1. In the ERDC, FS, MAA, MAF, OHP, REF, REFM, SAC, and TANF programs, the equity value (defined in OAR 461-001-0000) of one prepaid burial arrangement for each member of the filing group is excluded.

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) of this section, a burial arrangement is treated in the manner as the program treats a burial fund under section (3) of this rule.

    4. Burial insurance that has cash surrender value is considered life insurance and is treated in accordance with OAR 461-145-0320 and, as applicable, subsection (b) of this section.

  3. A burial fund is treated as follows:

    1. In the GA, GAM, OSIP, OSIPM, and QMB programs:

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

      2. 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.

      3. A burial fund may be established if the countable 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

    2. In all programs not listed in subsection (a) 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 --

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.816, 418.100
Stats. Implemented: ORS 411.060, 411.070, 411.816, 414.042, 418.100


461-145-0040    Effective 10/01/06
Burial Arrangements and Burial Fund

  1. The following definitions apply to this rule:

    1. A burial arrangement is 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 makes allowance for burial costs. A burial arrangement does not include a burial space, which is covered in OAR 461-145-0050, or a burial fund.

    2. A burial fund is 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, or a burial arrangement.

  2. A burial arrangement is treated as follows:

    1. In the ERDC, FS, MAA, MAF, OHP, REF, REFM, SAC and TANF programs, the equity value (defined in OAR 461-001-0000) of one prepaid burial arrangement for each member of the filing group is excluded.

    2. For grandfathered OSIP and OSIPM clients (see OAR 461-125-0330(2), 461-125-0370(1)(b), and 461-135-0771), 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 is over $1,000 is counted as a resource.

    3. In all programs not listed in subsection (a) of this section and for OSIP and OSIPM clients not covered by subsection (b) 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:

    1. In the GA, GAM, OSIP, OSIPM, and QMB programs:

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

      2. 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.

      3. A burial fund may be established if the countable 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.

      4. The following calculation determines the exclusion for a burial fund:

        1. Up to $1,500 of a burial fund may be excluded from resources for each of the following:

          1. The client.

          2. The client's spouse.

        2. The amount in subparagraph (i) of this paragraph is reduced by the total of the following amounts:

          1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

      5. 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.

    2. In all programs not listed in subsection (a) 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 ---

    1. Cancels an excluded burial arrangement; or

    2. 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.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.816, 418.100
Stats. Implemented: ORS 411.060, 411.070, 411.816, 418.100


461-145-0040 Effective 4/01/04
Burial Arrangement

  1. Burial arrangements may include funeral agreements, burial insurance, and trust funds that make allowance for burial costs. Burial arrangements do not include a burial space. A funeral agreement is a prepaid arrangement made with a licensed funeral director.

  2. For ERDC, MAA, MAF, OHP, REF, REFM, SAC and TANF exclude the equity value of all prepaid burial arrangements.

  3. For FS, exclude the value of one bona fide funeral agreement per household menber, provided that the agreement does not exceed $1,500 in equity value. If the agreement exceeds $1,500 in value, the value above $1,500 is counted as a resource. Exclude the value of irrevocable burial arrangements.

  4. For grandfathered OSIP and OSIPM clients, exclude up to $1,000 combined equity value of burial arrangements with a licensed funeral director (plus accrued interest) and life insurance policies. Count the amount of combined cash and equity value of all life insurance and burial arrangements that is over $1,000 as a resource.

  5. For GA, GAM, OSIP, OSIPM, and QMB:

    1. A burial fund includes revocable burial contracts, burial trusts (or other burial arrangements) and any other identifiable funds set aside for a client's burial costs. A burial fund:

      1. Cannot be excluded if it is commingled with nonburial-related assets. The amount set aside for burial must be in a separate account to be considered excluded from resource consideration.

      2. May be established only from financial means such as cash, burial contracts, bank accounts, stocks, bonds or life insurance policies. No overpayment or ineligibility results if the client or their representative agrees to establish the burial fund.

      3. May be established if the countable resources of the client exceeds allowable limits.

      4. Exclusion applies only if the burial fund makes the client ineligible due to excess resources.

    2. Exclude up to $1,500 of a burial fund for each of the following:

      1. The client.

      2. The client's spouse.

    3. Subtract both the following from the amount each client may set aside for a burial fund:

      1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

    4. Exclude all interest earned on excluded burial funds or increases in the value of excluded burial arrangements if left in the fund.

    5. There is no penalty if a client uses excluded burial funds for any purpose other than burial costs. No overpayment is determined and future OSIP/Title XIX benefits will not be reduced.

Stat. Auth.: ORS 411.060, 411.816
Stats. Implemented: ORS 411.060, 411.816


461-145-0040 Temporary Effective 11/01/03 through 3/31/04
Burial Arrangement

  1. Burial arrangements may include funeral agreements, burial insurance, and trust funds that make allowance for burial costs. Burial arrangements do not include a burial space. A funeral agreement is a prepaid arrangement made with a licensed funeral director.

  2. For ERDC, MAA, MAF, OHP, REF, REFM, SAC and TANF exclude the equity value of all prepaid burial arrangements.

  3. For FS, exclude the value of one bona fide funeral agreement per household member, provided that the agreement does not exceed $1,500 in equity value. If the agreement exceeds $1,500 in value, the value above $1,500 is counted as a resource. Exclude the value of irrevocable burial arrangements.

  4. For grandfathered OSIP and OSIPM clients, exclude up to $1,000 combined equity value of burial arrangements with a licensed funeral director (plus accrued interest) and life insurance policies. Count the amount of combined cash and equity value of all life insurance and burial arrangements that is over $1,000 as a resource.

  5. For GA, GAM, OSIP, OSIPM, and QMB:

    1. A burial fund includes revocable burial contracts, burial trusts (or other burial arrangements) and any other identifiable funds set aside for a client's burial costs. A burial fund:

      1. Cannot be excluded if it is commingled with nonburial-related assets. The amount set aside for burial must be in a separate account to be considered excluded from resource consideration.

      2. May be established only from financial means such as cash, burial contracts, bank accounts, stocks, bonds or life insurance policies. No overpayment or ineligibility results if the client or their representative agrees to establish the burial fund.

      3. May be established if the countable resources of the client exceeds allowable limits.

      4. Exclusion applies only if the burial fund makes the client ineligible due to excess resources.

    2. Exclude up to $1,500 of a burial fund for each of the following:

      1. The client.

      2. The client's spouse.

    3. Subtract both the following from the amount each client may set aside for a burial fund:

      1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

    4. Exclude all interest earned on excluded burial funds or increases in the value of excluded burial arrangements if left in the fund.

    5. There is no penalty if a client uses excluded burial funds for any purpose other than burial costs. No overpayment is determined and future OSIP/Title XIX benefits will not be reduced.

Stat. Auth.: ORS 411.060, 411.816
Stats. Implemented: ORS 411.060, 411.816


461-145-0040 Effective 4/01/00
Burial Arrangement

  1. Burial arrangements may include funeral agreements, burial insurance, and trust funds that make allowance for burial costs. Burial arrangements do not include a burial space. A funeral agreement is a prepaid arrangement made with a licensed funeral director.

  2. For ERDC, MAA, MAF, OHP, REF, REFM, SAC and TANF exclude the equity value of all prepaid burial arrangements.

  3. For FS, exclude the value of one bona fide funeral agreement per household menber, provided that the agreement does not exceed $1,500 in equity value. If the agreement exceeds $1,500 in value, the value above $1,500 is counted as a resource. Exclude the value of irrevocable burial arrangements.

  4. For GA and GAM, count the equity value of burial insurance policies as a resource. Count the total value of all other burial arrangements as a resource.

  5. For grandfathered OSIP and OSIPM clients, exclude up to $1,000 combined equity value of burial arrangements with a licensed funeral director (plus accrued interest) and life insurance policies. Count the amount of combined cash and equity value of all life insurance and burial arrangements that is over $1,000 as a resource.

  6. For OSIP, OSIPM, and QMB:

    1. A burial fund includes revocable burial contracts, burial trusts (or other burial arrangements) and any other identifiable funds set aside for a client's burial costs. A burial fund:

      1. Cannot be excluded if it is commingled with nonburial-related assets. The amount set aside for burial must be in a separate account to be considered excluded from resource consideration.

      2. May be established only from financial means such as cash, burial contracts, bank accounts, stocks, bonds or life insurance policies. No overpayment or ineligibility results if the client or their representative agrees to establish the burial fund.

      3. May be established if the countable resources of the client exceeds allowable limits.

      4. Exclusion applies only if the burial fund makes the client ineligible due to excess resources.

    2. Exclude up to $1,500 of a burial fund for each of the following:

      1. The client.

      2. The client's spouse.

    3. Subtract both the following from the amount each client may set aside for a burial fund:

      1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

    4. Exclude all interest earned on excluded burial funds or increases in the value of excluded burial arrangements if left in the fund.

    5. There is no penalty if a client uses excluded burial funds for any purpose other than burial costs. No overpayment is determined and future OSIP/Title XIX benefits will not be reduced.

Stat. Auth.: ORS 411.060
Stats. Implemented: ORS 411.816


461-145-0040
Burial Arrangement

  1. Burial arrangements may include prepaid arrangements made with a licensed funeral director, burial insurance, and trust funds that make allowance for burial costs. Burial arrangements do not include a burial space.

  2. For ADC, ADCM, ERDC, OHP, REF and REFM, exclude the equity value of all prepaid burial arrangements.

  3. For FS, count the equity value of all prepaid, revocable burial arrangements as a resource. Exclude irrevocable burial arrangements.

  4. For GA and GAM, count the equity value of burial insurance policies as a resource. Count the total value of all other burial arrangements as a resource.

  5. For grandfathered OSIP and OSIPM clients, exclude up to $1,000 combined equity value of burial arrangements with a licensed funeral director (plus accrued interest) and life insurance policies. Count the amount of combined cash and equity value of all life insurance and burial arrangements that is over $1,000 as a resource.

  6. For OSIP, OSIPM, and QMB:

    1. A burial fund includes revocable burial contracts, burial trusts (or other burial arrangements) and any other identifiable funds set aside for a client's burial costs.

      1. Burial funds cannot be excluded if they are commingled with nonburial- related assets. The amount set aside for burial must be in a separate account to be considered excluded from resource consideration.

      2. The burial fund may be established only from financial means such as cash, burial contracts, bank accounts, stocks, bonds or life insurance policies. No overpayment or ineligibility results if the client or their representative agrees to establish the burial fund.

      3. A burial fund may be established if the countable resources of the client exceeds allowable limits.

      4. A burial fund exclusion applies only if the burial fund makes the client ineligible due to excess resources.

    2. Exclude up to $1,500 of a burial fund for each of the following:

      1. The client.

      2. The client's spouse.

    3. Subtract both the following from the amount each client may set aside for a burial fund:

      1. The face value of life insurance policies owned by the client that have already been excluded from resources.

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

    4. Exclude all interest earned on excluded burial funds or increases in the value of excluded burial arrangements if left in the fund.

    5. There is no penalty if a client uses excluded burial funds for any purpose other than burial costs. No overpayment is determined and future OSIP/Title XIX benefits will not be reduced.