S 9468 New York Senate · 2025 Regular Session

Relates to disclosure of amounts in trust for the perpetual care of cemetery lots

This bill requires individuals who manage trusts for cemetery lot care to report the balance of funds to the relevant cemetery association at least every two years. It also clarifies that funds designated for maintaining cemeteries and burial grounds are valid charitable purposes and allows cemetery associations to act as trustees for these funds within their local counties. Additionally, the law mandates that new trusts be disclosed to the cemetery association within 60 days of creation, with a specific deadline for existing trusts to report by December 31, 2027. These changes aim to increase transparency regarding how money set aside for the upkeep of burial sites is being managed and reported.

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2026

Committee Review

Floor Vote

Governor

Introduced Mar 16, 2026 Last action Jun 5, 2026

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What changed between versions

S9468 → S9468A · 6 edits

MODERATE

The bill was amended to significantly broaden its scope from handling only 'dormant' cemetery trusts to addressing the perpetual care of all cemetery trusts. The legislation now requires trustees to disclose fund balances to cemetery associations and allows cemetery associations to act as trustees for lots within their county, including those outside their specific property boundaries.

Scope change

The bill's scope expanded from a narrow focus on dormant trusts with no known trustees to a comprehensive framework for all cemetery perpetual care trusts, including active ones.

SCOPE

The act title and text were changed to include amendments to the estates, powers and trusts law, expanding the bill's reach beyond just the not-for-profit corporation law.

DEFINITION

The specific definition of a 'dormant lot-specific trust' and the detailed procedures for determining dormancy were removed.

REQUIREMENT

New requirements were added mandating that executors and trustees disclose trust fund balances to cemetery associations at least every two years.

ELIGIBILITY

Cemetery associations were granted the authority to act as trustees for cemetery lots located within their county, even if those lots are outside the association's own property limits.

TIMELINE

Specific deadlines were established for existing trusts to make initial disclosures to cemetery associations by December 31, 2027.

ENFORCEMENT

Provisions regarding judicial review for disputes and rights of claim by descendants were removed from the bill.

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Full legislative history

Actions timeline

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Key actions

Committee

Amendments

Jun 5, 2026

Committee

COMMITTED TO RULES

upper

Jun 1, 2026

Upper · Passed

AMENDED ON THIRD READING (T) 9468A

upper

Mar 16, 2026

Committee

REFERRED TO CORPORATIONS, AUTHORITIES AND COMMISSIONS

upper

1 primary · 0 co-sponsors