1. (1) The proceeds of any prearrangement funeral service contract for which money paid is required to be deposited in a trust, including money required to be deposited in a trust under RCW 18.39.250, is presumed abandoned three years after the earlier of the following:

   1. (a) The date of death of the contract beneficiary.

      1. (i) The date of death of a contract beneficiary may be documented through any source, including a declaration of death, a death certificate, a comparison of the contract seller's records against the United States social security administration death master file, or other equivalent resource.
      2. (ii) A funeral establishment may but is under no duty to compare its records to the United States social security administration death master file, or other equivalent resource;
   2. (b) The date the contract beneficiary, if living, would have attained the age of 107 years;
   3. (c) 50 years from the date that the contract was executed.

2. (2) For purposes of this section:

   1. (a) The amount reportable for an abandoned prearrangement funeral service contract is determined under the laws of the state where the contract was executed. For contracts entered under the laws of this state, the amount reportable for an abandoned prearrangement funeral service contract is the trust balance, inclusive of accrued interest or income, less any amounts authorized by law under RCW 18.39.250.
   2. (b) The apparent owner of an unclaimed prearrangement funeral service contract is determined under the laws of the state where the contract was executed.

   3. (c)

      1. (i) "Contract beneficiary" means the person for whom the prearrangement funeral service contract is purchased and will be the recipient of the funeral merchandise or services at the time of the person's death.
      2. (ii) "Contract purchaser" means the person who purchases the prearrangement funeral service contract either on the person's behalf or on behalf of the contract beneficiary.
      3. (iii) "Funeral establishment" means a place of business licensed in accordance with RCW 18.39.145 that provides for any aspect of the care, shelter, transportation, embalming, preparation, and arrangements for the disposition of human remains and includes all areas of such entity and all equipment, instruments, and supplies used in the care, shelter, transportation, preparation, and embalming of human remains.
      4. (iv) "Prearrangement funeral service contract" means any contract under which, for a specified consideration, a funeral establishment promises, upon the death of the person that is named or implied in the contract, to furnish funeral merchandise or services.

[ 2025 c 29 s 2.]

Notes:

Application—2025 c 29 ss 1 and 2: See note following RCW 18.39.370.