FAA4.D Other Assets (OTAS) : 03 Other Asset Types : B Burial or Cemetery Plots
B Burial or Cemetery Plots
One burial or cemetery plot for each participant is NOT countable.
 
When the value of a burial plot(g) cannot be determined separately from the value of the burial plan or funeral agreement, count the entire amount as a burial plan.
 
Key the burial or cemetery plot, when not combined with a burial plan or funeral agreement, on OTAS using the CB Other Assets Code.