NY A09089

Cemetery corporations must obtain approval from the cemetery board prior to merging with other cemetery corporations organized under New York law.

Cemetery corporations may merge with other cemeteries within a 50-mile radius of the surviving corporation's principal place of business without acreage limitations, provided they demonstrate sufficient assets to maintain properties and operations.

Cemetery corporations with $10 million or more in total financial assets may merge with cemeteries located more than 50 miles away, subject to providing the cemetery board with detailed financial controls, operational plans, record access procedures, and notice protocols for lot owners.

All cemetery mergers, property acquisitions, or donations that occurred on or before January 1, 2020 are deemed ratified and exempt from additional provisions or further cemetery board review.

Cemetery corporations may merge with crematory operations regardless of location, and surviving corporations must amend their certificates of incorporation within 90 days to list all locations and file with applicable county clerks.