A prepaid burial contract purchased in Alaska may be either revocable or irrevocable. If the contract states that it cannot be liquidated (is irrevocable), it is not a resource. If the contract is silent regarding irrevocability or is labeled revocable, assume it can be liquidated as a resource. (Alaska Statute § 47.07.020 (2002))

A burial contract may be irrevocable only if stated on the contract. Otherwise, assume it is revocable. (Idaho Code § 54-1135(B)(2002))

Burial contracts are irrevocable if so written. An individual can change a revocable contract to irrevocable after he/she becomes eligible for public assistance. (Oregon Revised Statute § 97.939(4)(2002))

Individuals may designate prepaid burial contracts irrevocable. A revocable contract purchased by an individual before eligibility for public assistance may be designated irrevocable following the date of eligibility for public assistance. Because state law requires a 30 day right to cancel, the irrevocable election is not effective for 30 days from the date of purchase. When a pre-existing burial contract is later designated irrevocable, the 30 day right of cancellation does not apply. (Washington Statute § 18.39.240 (2002))