NY S07155

Amends not-for-profit corporation law to require cemetery board approval prior to merger of cemetery corporations, removing previous exemptions from consent requirements.

Permits cemetery corporations to merge with other cemeteries within a 50-mile radius of the surviving corporation's principal place of business upon cemetery board approval and compliance with article requirements.

Allows cemetery corporations with $10 million or more in total financial assets to merge with cemeteries located more than 50 miles away, subject to providing the cemetery board with detailed financial controls, asset documentation, record access procedures, and lot owner notification plans.

Exempts all cemetery property purchases, abandonments, donations, and mergers that occurred on or before January 1, 2020 from new approval requirements, deeming them ratified regardless of prior cemetery board authorization.

Permits cemetery corporations to merge with crematory operations regardless of location and requires the surviving corporation to amend its certificate of incorporation within 90 days to list all cities, villages, towns, and counties where merged cemetery properties are located.