Transparency

Sources &
Methodology.

Every legal claim, statistic, and procedural instruction on MORTL is sourced directly from primary sources. State statutes, federal law, and official government agencies. This page documents every source we use, what we use it for, and how often we review it.

Last reviewed: July 1, 2026

Primary sources only

We do not cite secondary sources without verifying the underlying primary source. If a statistic appears in a news article, we find the original study or government report and cite that instead.

Commercial relationships disclosure

MORTL may earn revenue through featured listings in our provider directory, sponsored content, employer benefit partnerships, reader subscriptions, and other commercial arrangements. Any sponsored or featured content is clearly labeled as such. Our editorial content is produced independently. Commercial relationships do not influence factual accuracy or editorial conclusions. Nothing on this site constitutes legal, financial, or medical advice.

Review cadence

Death law changes constantly. We review our State Guides periodically and after known statutory changes, and update federal tax thresholds each tax year. Every substantive change is logged in the state’s change log and on /updates.

Corrections policy

Errors are corrected promptly and noted at the top of the affected page. Email corrections to feedback@mortl.com. Wrong legal information causes real harm, so we fix it fast.

federal law

Federal Law & Regulation

All federal statutes, regulations, and agency guidance that govern estate planning, end-of-life care, and death administration in the United States.

Internal Revenue Service (IRS)

Estate tax exemptions, gift tax rules, step-up in basis, inherited IRA rules, and federal tax treatment of inherited assets.

Review cadence

Annually (tax year updates)

Estate taxGift taxInherited IRAsStep-up in basis
Federal Trade Commission. Funeral Rule (16 CFR Part 453)

The FTC Funeral Rule requires funeral providers to give itemized price lists and prohibits deceptive practices. MORTL cites this rule when covering consumer rights at funeral homes.

Review cadence

As amended

Funeral pricingConsumer rightsFuneral home regulation
Social Security Administration (SSA)

Survivor benefits, lump-sum death payment ($255), reporting a death to Social Security, and benefit continuation rules.

Review cadence

Annually

Survivor benefitsDeath reportingLump-sum death payment
Centers for Medicare & Medicaid Services (CMS)

Medicare hospice benefit, Medicaid estate recovery rules, and coverage for end-of-life care.

Review cadence

Annually

Hospice benefitMedicaid estate recoveryEnd-of-life care coverage
U.S. Department of Veterans Affairs (VA)

Burial benefits for veterans, national cemetery eligibility, and survivor benefit programs.

Review cadence

As updated

Veteran burial benefitsNational cemeteriesSurvivor benefits
Health and Human Services. HIPAA

HIPAA rules governing access to a deceased person's medical records and what family members can obtain.

Review cadence

As amended

Medical records accessHIPAA after deathFamily access rights

state law

State Statutes & Vital Records

MORTL maintains state-specific legal data for 50 states and Washington DC and Washington D.C. Each guide is sourced directly from the state's official statutes and vital records office.

State Vital Records Offices (50 states and Washington DC)

Official state vital records offices for death certificate procedures, fees, ordering timelines, and authorized requestor rules.

Review cadence

Annually per state

Death certificatesVital recordsState procedures
State Probate Statutes (50 states and Washington DC)

State probate codes governing intestate succession, probate thresholds, simplified procedures, and executor duties. MORTL cites the specific statute section for each state.

Review cadence

Annually per state

Probate thresholdsIntestate successionExecutor duties
Uniform Law Commission. Uniform Probate Code

Model probate legislation adopted (in whole or part) by many states. Used as the baseline for comparing state probate rules.

Review cadence

As amended

Model probate lawInterstate consistencyExecutor powers
State Bar Associations (50 states and Washington DC)

State bar association resources on estate planning, probate, and elder law. Used to verify attorney referral standards and legal procedure accuracy.

Review cadence

As updated

Estate planning lawProbate proceduresAttorney referrals
State Department of Health. Advance Directive Forms

Official state-approved advance directive, healthcare proxy, and POLST forms. MORTL links to the official state form for each guide.

Review cadence

Annually per state

Advance directivesHealthcare proxyPOLST/MOLST forms

industry data

Industry Research & Statistics

Statistical data and research from the primary industry bodies and government agencies we rely on across death care, healthcare, and financial planning.

National Funeral Directors Association (NFDA)

Annual cremation and burial report, funeral cost surveys, and industry statistics. The NFDA is the primary source for funeral cost data in the United States.

Review cadence

Annually (report release)

Funeral costsCremation ratesBurial statisticsIndustry trends
Centers for Disease Control and Prevention (CDC). NCHS

National death statistics, leading causes of death, life expectancy data, and mortality trends from the National Center for Health Statistics.

Review cadence

Annually

Death statisticsLife expectancyCause of death dataMortality trends
Caring.com. Annual Wills & Estate Planning Survey

Annual survey of American adults on will completion rates, estate planning attitudes, and barriers to planning. Primary source for the "67% of Americans have no will" statistic.

Review cadence

Annually (survey release)

Will completion ratesEstate planning attitudesPlanning barriers
Kaiser Family Foundation (KFF)

Healthcare policy research including hospice utilization, end-of-life care spending, and Medicare/Medicaid data.

Review cadence

As published

Hospice utilizationEnd-of-life spendingHealthcare policy
American Association of Retired Persons (AARP)

Research on family caregiving, estate planning attitudes among older adults, and end-of-life planning surveys.

Review cadence

As published

Caregiving researchEstate planning surveysOlder adult planning
National Alliance for Grieving Children

Research on childhood grief, talking to children about death, and age-appropriate grief support.

Review cadence

As published

Childhood griefTalking to kids about deathGrief support

digital legacy

Digital Legacy & Technology

Sources covering digital estate planning, social media after death, and technology-specific end-of-life considerations.

Meta (Facebook/Instagram) Memorialization Policy

Official Meta policy on memorializing accounts, legacy contacts, and account removal after death.

Review cadence

As updated

Facebook after deathInstagram memorializationLegacy contacts
Google Inactive Account Manager

Google's official policy and tools for managing accounts after death, including data download and account deletion.

Review cadence

As updated

Google account after deathGmail inheritanceGoogle data access
Apple Digital Legacy

Apple's Digital Legacy feature for designating legacy contacts who can access iCloud data after death.

Review cadence

As updated

Apple Digital LegacyiCloud after deathiPhone inheritance
Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA)

Model legislation (adopted by 47 states) governing fiduciary access to digital assets. Primary legal source for digital estate planning guidance.

Review cadence

As amended; state adoption tracked annually

Digital estate planningFiduciary accessDigital assets law

medical clinical

Medical & Clinical Sources

Clinical and medical sources for hospice care, palliative care, and end-of-life medical decision-making.

CaringInfo (National Alliance for Care at Home, formerly NHPCO)

Hospice and palliative care guidance from the National Alliance for Care at Home (formerly NHPCO): eligibility, advance care planning, and end-of-life care.

Review cadence

Annually

Hospice eligibilityPalliative careEnd-of-life care standards
American Bar Association. Commission on Law and Aging

Legal resources on advance directives, healthcare decision-making, and elder law.

Review cadence

As published

Advance directivesHealthcare decision-makingElder law
Death with Dignity National Center

State-by-state tracking of medical aid in dying (MAID) laws, eligibility criteria, and legislative updates.

Review cadence

As legislation changes

Medical aid in dyingDeath with dignity lawsMAID eligibility

Found an error?

Death law changes constantly. If you find outdated information, a broken source link, or a factual error on any MORTL page, please tell us. We correct errors promptly and credit the person who caught it.

Submit a Correction →

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