A prepaid burial contract, even when not technically irrevocable, may have conditions
attached to its liquidation or revocation. If either of the following conditions exists,
the contract is not a resource.
Significant hardshipmay result from the conditions required for selling or revoking a contract. Significant
hardship means an unrealistic demand on the buyer; e.g., having to move out of state.
If an adjudicator determines that such would be the case, the file must contain a
determination to that effect.
State law or contractual terms may require mutual consent of buyer and seller in order to sell or revoke a contract. If the seller will not
consent, or will consent only under conditions that would pose a significant hardship
to the buyer,the file must reflect those facts.
NOTE:If a condition creating hardship or some other obstacle to liquidation is not evident
on the face of the contract,assume it is revocable or salable and,therefore, a resource.
The burden is on the claimant/ recipient to provide evidence to the contrary.