Notice2026-01459

Agency Information Collection Activities; Proposed Collection; Comment Request; Extension

Primary source

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Published
January 26, 2026

Issuing agencies

Federal Trade Commission

Abstract

The Federal Trade Commission ("FTC" or "Commission") is seeking public comment on its proposal to extend for an additional three years the Office of Management and Budget clearance for information collection requirements of its Funeral Industry Practice Rule ("Funeral Rule" or "Rule"). The current clearance expires on May 31, 2026.

Full Text

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<title>Federal Register, Volume 91 Issue 16 (Monday, January 26, 2026)</title>
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[Federal Register Volume 91, Number 16 (Monday, January 26, 2026)]
[Notices]
[Pages 3198-3200]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01459]



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FEDERAL TRADE COMMISSION


Agency Information Collection Activities; Proposed Collection; 
Comment Request; Extension

AGENCY: Federal Trade Commission.

ACTION: Notice.

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SUMMARY: The Federal Trade Commission (``FTC'' or ``Commission'') is 
seeking public comment on its proposal to extend for an additional 
three years the Office of Management and Budget clearance for 
information collection requirements of its Funeral Industry Practice 
Rule (``Funeral Rule'' or ``Rule''). The current clearance expires on 
May 31, 2026.

DATES: Comments must be received on or before March 27, 2026.

ADDRESSES: Interested parties may file a comment online or on paper by 
following the instructions in the Request for Comments part of the 
SUPPLEMENTARY INFORMATION section below. Write ``Funeral Rule PRA 
Comment: FTC File No. P084401'' on your comment, and file your comment 
online at <a href="https://www.regulations.gov">https://www.regulations.gov</a> by following the instructions on 
the web-based form. If you prefer to file your comment on paper, mail 
your comment to the following address: Federal Trade Commission, Office 
of the Secretary, 600 Pennsylvania Avenue NW, Suite CC-5610 (Annex J), 
Washington, DC 20580.

FOR FURTHER INFORMATION CONTACT: Melissa Dickey, Attorney, Division of 
Marketing Practices, Bureau of Consumer Protection, Federal Trade 
Commission, 600 Pennsylvania Avenue NW, Washington, DC 20580, 
<a href="/cdn-cgi/l/email-protection#6508010c060e001c250311064b020a13"><span class="__cf_email__" data-cfemail="b9d4ddd0dad2dcc0f9dfcdda97ded6cf">[email&#160;protected]</span></a>, (202) 326-2662.

SUPPLEMENTARY INFORMATION: 
    Title of Collection: Funeral Industry Practice Rule, 16 CFR part 
453.
    OMB Control Number: 3084-0025.
    Type of Review: Extension of currently approved collection.
    Affected Public: Private Sector: Businesses and other for-profit 
entities.
    Estimated Annual Burden Hours: 152,305.
    Estimated Annual Labor Costs: $5,067,797.
    Estimated Annual Non-Labor Costs: $829,974.

Abstract

    Under the PRA, 44 U.S.C. 3501-3521, Federal agencies must obtain 
Office of Management and Budget (``OMB'') approval for each collection 
of information they conduct or sponsor. ``Collection of information'' 
includes agency requests or requirements to submit reports, keep 
records, or provide information to a third party. 44 U.S.C. 3502(3); 5 
CFR 1320.3(c). As required by section 3506(c)(2)(A) of the PRA, 44 
U.S.C. 3506(c)(2)(A), the FTC is providing this opportunity for public 
comment before requesting that OMB extend the existing clearance for 
the information collection requirements contained in the Funeral Rule.
    The Funeral Rule ensures that consumers who are purchasing funeral 
goods and services have access to accurate itemized price information 
so they can purchase only the funeral goods and services they want or 
need. Among other things, the Rule requires a funeral provider to: (1) 
provide consumers a copy of the funeral provider's General Price List 
that itemizes the goods and services it offers; (2) show consumers a 
Casket Price List and an Outer Burial Container Price List at the 
outset of any discussion of those items or their prices, and in any 
event before showing consumers caskets or vaults; (3) provide price 
information from its price lists over the telephone; and (4) give 
consumers a Statement of Funeral Goods and Services Selected after 
determining the funeral arrangements with the consumer during an 
``arrangements conference.'' The Rule requires that funeral providers 
disclose this information to consumers and maintain records documenting 
their compliance with the Rule.

Burden Statement

    Estimated burden hours for the tasks described herein are based on 
the number of funeral providers (approximately 15,401),\1\ the number 
of funerals per year (an estimated 3,279,857),\2\ and the time needed 
to complete the information collection tasks required by the Rule. 
Labor costs associated with the Funeral Rule are derived by applying 
hourly cost figures to the burden hours for each task.
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    \1\ The estimated number of funeral providers is from data 
provided on the National Funeral Directors Association (``NFDA'') 
website. See National Funeral Directors Association, ``Statistics,'' 
available at <a href="http://www.nfda.org/news/statistics">http://www.nfda.org/news/statistics</a> (Sept. 29, 2025).
    \2\ The estimated number of funerals conducted annually is 
derived from the National Center for Health Statistics (``NCHS''), 
<a href="https://www.cdc.gov/nchs/nvss/deaths.htm">https://www.cdc.gov/nchs/nvss/deaths.htm</a>. According to NCHS, 
3,279,857 deaths occurred in the United States in 2022, the most 
recent year for which final data is available. Staff believes this 
estimate overstates the number of funeral transactions conducted 
annually because not all remains go to a funeral provider covered by 
the Rule (e.g., remains sent directly to a crematory that does not 
sell urns, remains sent to a non-profit funeral provider, remains 
donated to a medical school, unclaimed remains handled by a local 
morgue or local government entity, etc.).
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    Recordkeeping: The Rule requires that funeral providers retain 
copies of price lists and statements of funeral goods and services 
selected by consumers for one year. Commission staff estimates that 
providers will spend approximately one hour per provider per year on 
compliance with this task, resulting in a total burden of 15,401 hours 
per year (15,401 providers x 1 hour per year = 15,401 hours).
    Staff anticipates that clerical personnel, at an hourly rate of 
$16.51,\3\ will typically perform these tasks. Based on the estimated 
burden of 15,401 hours, the estimated labor cost for recordkeeping is 
$254,271.
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    \3\ Bureau of Labor Statistics, ``Occupational Employment and 
Wage Statistics Query: Death Care Services: May 2024'' available at 
<a href="https://data.bls.gov/oes/#/industry/812200">https://data.bls.gov/oes/#/industry/812200</a>. Clerical estimates are 
based on the mean hourly wage data for ``receptionists and 
information clerks.''
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    Disclosure: The Rule's disclosure requirements mandate that funeral 
providers: (1) maintain current price lists for funeral goods and 
services, (2) provide written documentation of the funeral goods and 
services selected by consumers making funeral arrangements, and (3) 
provide information about funeral prices in response to telephone 
inquiries.
    1. Maintaining accurate price lists may require that funeral 
providers revise their price lists occasionally to reflect price 
changes. Staff estimates that this task requires 2.5 hours per provider 
per year. Thus, the total burden for covered providers is 38,503 hours 
(15,401 providers x 2.5 hours per year = 38,503 hours).
    Staff estimates that the 2.5 hours required, on average, to update 
price lists consists of approximately 1.5 hours of managerial or 
professional time, at $41.21 per hour,\4\ and one hour of clerical 
time, at $16.51 per hour, for a total annual labor cost of $1,206,283 
for maintaining price lists.
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    \4\ Id. Managerial or professional estimates are based on the 
mean hourly wage data for ``funeral home managers.''
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    2. The rulemaking record indicates that 87% or more of funeral 
providers provided written documentation of funeral arrangements prior 
to the enactment of the Rule and would continue to do so absent the 
Rule's requirements.\5\ Based on this data, staff estimates that 13% of 
funeral providers (typically, small funeral homes) may prepare written 
documentation for funeral goods and services selected by

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consumers specifically due to the Rule's mandate. Staff estimates that 
these smaller funeral homes arrange, on average, approximately 20 
funerals per year and that it would take about three minutes to record 
prices for each consumer on the standard form. This yields a total 
annual burden of 2,002 hours ((15,401 funeral providers x 13%) x (20 
statements per year x 3 minutes per statement) = 2,002 hours).
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    \5\ See 82 FR 12602, 12603 n.3 (2017). In a 2002 public comment, 
the National Funeral Directors Association asserted that nearly 
every funeral home had been providing consumers with some kind of 
final statement in writing even before the Rule took effect. 
Nonetheless, staff retains its estimate that 13% of funeral 
providers may provide written disclosures solely due to the Rule's 
requirements based on the original rulemaking record.
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    Staff anticipates that managerial or professional staff will 
typically perform these tasks, at an hourly rate of $41.21 per hour. 
Based on the estimated burden of 2,002 hours, the associated labor cost 
would be $82,502.
    3. The Funeral Rule also requires that funeral providers provide 
information about funeral prices in response to telephone inquiries. 
The rulemaking record indicates that approximately 12% of funeral 
purchasers request funeral prices through telephone inquiries, with 
each call lasting an estimated 10 minutes.\6\ Assuming that the average 
purchaser who makes telephone inquiries places one call per funeral to 
determine prices,\7\ the estimated burden is 65,597 hours (3,279,857 
funerals per year x 12% x 10 minutes per inquiry = 65,597 hours).
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    \6\ 82 FR 12602, 12603 (2017).
    \7\ Although consumers who pre-plan their own arrangements may 
comparison shop and call more than one funeral home for pricing and 
other information, consumers making ``at need'' arrangements after a 
death are less likely to take the time to seek pricing information 
from more than one home. Many do not seek pricing information by 
telephone. Staff therefore believes that an average of one call per 
funeral is an appropriate estimate.
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    Staff understands that managerial or professional time is typically 
required to respond to telephone inquiries about prices, at an hourly 
rate of $41.21 per hour.\8\ Based on the estimated burden of 65,597 
hours, the associated labor cost is $2,703,252.
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    \8\ Although some funeral providers may permit staff who are not 
funeral directors to provide price information by telephone, the 
great majority reserve that task to a licensed funeral director. 
Since funeral home managers are also licensed funeral directors in 
most cases, FTC staff has used the mean hourly wage for ``funeral 
home managers'' for this calculation.
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    Compliance Training: Staff believes that annual training burdens 
associated with the Rule are minimal because compliance training is 
typically included in continuing education for state licensing and 
voluntary certification programs. Staff estimates that four employees 
per firm would each require one half-hour, at most, per year, for 
training attributable to the Rule's requirements.\9\ Thus, the total 
estimated time for required training is 30,802 hours (15,401 providers 
x 4 employees per firm x 0.5 hours = 30,802 hours).
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    \9\ Funeral homes, depending on size and other factors, may be 
run by as few as one owner, manager, or other funeral director or 
multiple directors at various compensation levels. Extrapolating 
from past NFDA survey input, staff has estimated that the average 
funeral home employs approximately four employees (funeral home 
manager, funeral director, funeral service worker, and clerical 
receptionist) that may require training associated with Funeral Rule 
compliance. Compliance training for other employees (e.g., drivers, 
maintenance personnel, attendants) would not be necessary.
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    FTC staff further estimates labor costs for employee time required 
for compliance training as follows: (a) a funeral home manager ($41.21 
per hour); (b) a funeral arranger ($26.96 per hour); (c) a funeral 
service worker ($22.00 per hour); and (d) a clerical receptionist or 
administrative staff member ($16.51 per hour).\10\ This amounts to 
$821,489, cumulatively, for all funeral homes (for each of the four 
types of employees: per hour rate x 0.5 hours x 15,401 providers).
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    \10\ Bureau of Labor Statistics, ``Occupational Employment and 
Wage Statistics Query: Death Care Services: May 2024'' available at 
<a href="https://data.bls.gov/oes/#/industry/812200">https://data.bls.gov/oes/#/industry/812200</a> (mean hourly wages for 
funeral home managers; morticians, undertakers, and funeral 
arrangers; funeral service workers; and receptionists and 
information clerks).
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    Capital and other non-labor costs: Staff estimates that the Rule 
imposes minimal capital costs and no current start-up costs. Funeral 
homes already have access, for ordinary business purposes, to the 
ordinary office equipment needed for compliance, so the Rule likely 
imposes minimal additional capital expense.
    Compliance with the Rule, nonetheless, does entail some expense to 
funeral providers for printing and duplication of required disclosures. 
Assuming, as required by the Rule, that one copy of the general price 
list is provided to consumers for each funeral arrangement conducted, 
at a cost of 25[cent] per copy,\11\ this would amount to 3,279,857 
copies per year at a cumulative industry cost of $819,964 (3,279,857 
funeral arrangements per year x 25[cent] per copy). In addition, small 
funeral providers that furnish consumers with a statement of funeral 
goods and services solely because of the Rule's mandate \12\ will incur 
printing and copying costs. Assuming that those 2,002 providers (15,401 
funeral providers x 13%) use the standard two-page form shown in the 
compliance guide, at 25[cent] per copy, at an average of twenty 
funerals per year, the added cost burden would be $10,010 (2,002 
providers x 20 funerals per year x 25[cent]). Thus, estimated non-labor 
costs total $829,974 ($819,964 + $10,010).
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    \11\ Although copies of the casket price list and outer burial 
container price list must be shown to consumers, the Rule does not 
require that they be given to consumers. Thus, the cost of printing 
a single copy of these two disclosures to show consumers is de 
minimis, and is not included in this estimate of printing costs.
    \12\ See footnote 5.
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Request for Comments

    Pursuant to section 3506(c)(2)(A) of the PRA, the FTC invites 
comments on: (1) whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility; (2) the 
accuracy of the agency's estimate of the burden of the proposed 
collection of information, including the validity of the methodology 
and assumptions used; (3) ways to enhance the quality, utility, and 
clarity of the information to be collected; and (4) ways to minimize 
the burden of maintaining records and providing disclosures to 
consumers. All comments must be received on or before March 27, 2026.
    You can file a comment online or on paper. For the FTC to consider 
your comment, we must receive it on or before March 27, 2026. Write 
``Funeral Rule PRA Comment: FTC File No. P084401'' on your comment. 
Your comment--including your name and your state--will be placed on the 
public record of this proceeding, including the <a href="https://www.regulations.gov">https://www.regulations.gov</a> website.
    If you prefer to file your comment on paper, write ``Funeral Rule 
PRA Comment: FTC File No. P084401'' on your comment and on the 
envelope, and mail your comment to the following address: Federal Trade 
Commission, Office of the Secretary, 600 Pennsylvania Avenue NW, Mail 
Stop H-144 (Annex E), Washington, DC 20580.
    Because your comment will become publicly available at <a href="https://www.regulations.gov">https://www.regulations.gov</a>, you are solely responsible for making sure that 
your comment does not include any sensitive or confidential 
information. In particular, your comment should not include any 
sensitive personal information, such as your or anyone else's Social 
Security number; date of birth; driver's license number or other state 
identification number, or foreign country equivalent; passport number; 
financial account number; or credit or debit card number. You are also 
solely responsible for making sure that your comment does not include 
any sensitive health information, such as medical records or other 
individually identifiable health information. In addition, your comment 
should not include any ``trade secret or any commercial or financial 
information

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which . . . . is privileged or confidential''--as provided by Section 
6(f) of the FTC Act, 15 U.S.C. 46(f), and FTC Rule 4.10(a)(2), 16 CFR 
4.10(a)(2)--including in particular competitively sensitive information 
such as costs, sales statistics, inventories, formulas, patterns, 
devices, manufacturing processes, or customer names.
    Comments containing material for which confidential treatment is 
requested must be filed in paper form, must be clearly labeled 
``Confidential,'' and must comply with FTC Rule 4.9(c). In particular, 
the written request for confidential treatment that accompanies the 
comment must include the factual and legal basis for the request, and 
must identify the specific portions of the comment to be withheld from 
the public record. See FTC Rule 4.9(c). Your comment will be kept 
confidential only if the General Counsel grants your request in 
accordance with the law and the public interest. Once your comment has 
been posted publicly at <a href="https://www.regulations.gov">https://www.regulations.gov</a>, we cannot redact 
or remove your comment unless you submit a confidentiality request that 
meets the requirements for such treatment under FTC Rule 4.9(c), and 
the General Counsel grants that request.
    The FTC Act and other laws that the Commission administers permit 
the collection of public comments to consider and use in this 
proceeding, as appropriate. The Commission will consider all timely and 
responsive public comments that it receives on or before March 27, 
2026. For information on the Commission's privacy policy, including 
routine uses permitted by the Privacy Act, see <a href="https://www.ftc.gov/site-information/privacy-policy">https://www.ftc.gov/site-information/privacy-policy</a>.

Josephine Liu,
Assistant General Counsel for Legal Counsel.
[FR Doc. 2026-01459 Filed 1-23-26; 8:45 am]
BILLING CODE 6750-01-P


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Indexed from Federal Register on January 26, 2026.

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