Cemetery Board Position Statements

​​Position Statement Regarding the Withdrawal and Use of Cemetery Care Funds​

This position statement is designed to provide clarity to interested entities as to how the Cemetery Board interprets the applicable Wisconsin law regarding cemetery care funds.   
Two questions have frequently come before the Cemetery Board regarding the treatment of cemetery care funds under Wisconsin law:

Is income earned on a cemetery care fund considered principal, and therefore not able to be withdrawn by the cemetery authority per § 157.11 (9g) (a) 2., Stats? (Approved 5/11/2021)

It is the board’s position that only the principal deposits into the care fund required under § 157.11 (9g) (c), Stats. must remain intact. Any income earned on the care fund account, including capital gains, interest, and dividends, may be withdrawn and used for the lawful purposes specified in § 157.11 (9g) (a) 2., Stats.

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Must a cemetery authority obtain approval from the Cemetery Board before withdrawing income earned from the cemetery care fund? (Approved 5/11/2021)​

​No. A cemetery authority may withdraw cemetery care fund income earned as described above without seeking the express approval of the Cemetery Board. It is worth repeating that the income may only be used for the lawful purposes specified in § 157.11 (9g) (a) 2., Stats., and that the cemetery authority may not withdraw the principal deposits made to the care fund for any reason. It is the responsibility of the cemetery authority to ensure that any withdrawals made from the care fund are lawful.​