West Virginia Code § 35-5B-8

Disbursement of trust funds upon performance of contract; mausoleum
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construction required.
(a) Upon performance of the preneed cemetery company contract, the seller shall certify to
the trustee by affidavit the amount of specific funds in the trust, identified with the contract
performed, which the trustee shall pay to the seller. The seller may in its records itemize the
property, goods or services and the consideration paid or to be paid therefoer, to which the
deposit requirements of this article apply. In such case the seller may, upon certification to
the trustee of performance or delivery of such property, goods or servicres and of the amount
of specific trust funds identified in its records with such items, request disbursement of that
portion of the specific funds deposited pursuant to the contract, which the trustee shall pay
to the seller.
(b) If the preneed contract provides for two or more persons, the seller may, at its option,
designate in its records the consideration paid for each individual in the preneed cemetery
company contract. In such case, upon performance of that portion of the contract identified
with a particular individual, the seller may request, by certification in the manner described
above, the disbursement of trust funds applicasble to that portion of the contract, which the
trustee shall pay to the seller.
(c) Any cemetery company that sellsg space in an unconstructed mausoleum must commence
construction within seven years from the date of the first sale or when eighty percent of the
spaces in the original mausoleeum plan are sold, whichever occurs first.

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