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CryOUT! Meeting Script
[Setting: A meeting of CryOUT! a nonprofit, community
organization that opposes
mandatory cryonic burial on religious principals. This should
have the appearance of a
stationary video filming a fairly unstructured, community group
that meets on an
irregular and informal basis. The commentary does not
conform to Robert’s Rules of
Order, rather, everyone speaks their mind.]
Member 1: When are we going to get started? Wheel of
Fortune comes on at 7:30.
Member 2: Why is there a video camera set up?
Member 1: We’re telling the Cryonic Regulatory and Advisory
Commission, or CRAC,
how they should set up there books. Remember? They wrote
CryOUT! into the law to
give them advice on how they should run things.
Member 2: Huh! CRAC and the Cryonic Burial Act, the CBA,
are unconstitutional. It’s
a violation of a citizen’s right of religious freedom, not to
mention privacy and the right
to be free from government interference. Those tree-huggers
over at CryERS are
responsible for this mess! They should be the ones to have to
pay for this nonsense.
CryERS and the whole “Environmental Community” should foot
the bill. But what do
you want to bet it will all come down on the taxpayers?
[Several other members overhearing mumble their agreement]
Member 1: [Addressing everyone] Well, let’s get started.
Remember everyone, we’re
videotaping this to send to the Budget Staff at CRAC so they
can use our ideas when they
write up their budget.
Member 3: Why are we sending a video tape? Why don’t we
send them a letter.
Member 1: Do you have the time to put that all together and
send it over to them?
Member 3: [ringing silence]
Member 1: That’s what I thought. Now, does anyone want to
start off?
Member 4: I agree with what you said earlier. This is
unconstitutional. Cryonic burial
should be voluntary, not mandated by the government and sure
as heck not subsidized or
paid for by the government!
Member 2: Well I think it’s too late for that now. We’ve got to
come up with a way to
preserve religious freedom and still comply with the law. Any
ideas?
Member 5: How about waivers for citizens who have a
religious objection to cryonic
burial?
Member 2: That’s a good idea, but you know, the government
or whatever contractors
they use stand to make a fortune off of this and they won’t want
to let people out through
a loophole. They’ll probably charge a small fortune for a
waiver.
Member 5: Well, then our suggestion is that waivers be
available on the basis of
religious beliefs, and those people shouldn’t have to pay a fine
or anything.
Member 1: OK, that’s a keeper. Let’s keep going with ideas on
how and when CRAC
can spend money and how they plan to make money to pay for
this new mandate.
Member 3: Well, I can tell you right now they shouldn’t be
allowed to increase taxes or
issue bonds and wrack up a bunch of debt just to pay for this
hair-brained notion.
Member 2: I agree. And, since the cryonic burial companies
are going to make a mint on
this, I say CRAC should only get money from those companies
that will profit from the
law. You know, tax all the manufacturers and sellers of the
chemicals used in the cryonic
process. Just like they tax tobacco products to pay for public
medical programs. And
any time one of those cryonic burial companies opens a new
business, they should pay
fees to the government. Maybe the Internal Revenue Service
could make those
companies pay higher taxes too.
Member 1: No there’s some sound thinking. Anyone else?
Member 6: You know, we haven’t talked about all those
undertakers that are going to
lose their jobs. What about those poor folks?
Member 1: Well, that’s not exactly what we’re supposed to be
tal…
Member 6: [interrupting] I don’t care! My brother’s wife’s
second cousin is an
undertaker and he’s going to have to take a job in a fast food
restaurant. If the
government is taking the undertakers’ business away, they
ought to make up for it. Just
like those farmers who get paid not to grow crops, what do they
call those?
Member 3: Subsidies?
Member 6: Yes, that’s it, subsidies! The undertakers should be
given a subsidy.
Member 2: I just can’t get over how everyone was railroaded
into believing that study
that ground burials were the cause of the greenhouse effect. If
the government is setting
up this program, they should have to show us at the end of it all
that they’ve actually
reduced the greenhouse effect. If they haven’t made a
difference, then the whole
program should go away.
Member 4: I hate to keep harping on the CBA being
unconstitutional, but CRAC should
know that just because they included our organization in
figuring out how the money
should work, doesn’t mean that we won’t be filing a lawsuit
against them.
Member 1: I’m not sure we want to have that on the ta…
Member 4: [interrupting] We should definitely put it on the
tape! The government
shouldn’t be in the business of burying people – we’re already
buried beneath the weight
of taxation and government intrusion. The only thing that
agency should be doing is
keeping an eye on those companies that do this kind of burial
for people who willingly
want to do it and pay for. All they should be doing is enforcing
the rules of cryonic
burial, not forcing everyone to do it!
Member 6: But what about those people who can’t afford to pay
for a cryonic burial? If
they don’t have a religious reason for betting a waiver, what
happens to them?
Member 4: [Pauses, thinking] Weeeelll…. How about this?
CRAC can only spend
money to give citizens that are dependent on the government a
cryonic burial.
Member 6: What do you mean?
Member 4: If someone is getting welfare, or receiving food
stamps, or is homeless, those
kinds of things. You know, those folks that couldn’t afford a
cryonic burial? CRAC
should only be allowed to spend government money on those
folks’ cryonic burial.
Member 3: I just thought of something else! The government
will probably try to take
over all the cemeteries! A land grab! Just like what happened
to the Native Americans!
Member 2: You’re right! Let’s see, how do we fix that one?
They probably wouldn’t go
for the whole shebang, how about something on a smaller scale?
[Pause] OK, I’ve got
it! Veterans don’t have to have cryonic burials and veterans’
cemeteries can’t be used
for anything other than ground burials. How’s that sound?
Member 3: I suppose it will have to do.
Member 1: I think we’ve pretty much covered everything.
Anyone have anything add?
Member 5: Yeah, just to kind of tie it all up. CRAC shouldn’t
be allowed to go whole
hog and spend a lot of money on this. And they shouldn’t make
the taxpayers pay for
this either. They should start off slow and see where they are
after a year.
Member 1: All right, thank you everybody. I’ll make sure
CRAC gets this videotape.
But right now, I’ve gotta run so I can watch Vanna turn those
letters. See you at the next
meeting.
CCRRYYBBuurr,, IInncc..
22000000 CCOOOOLL WWAAYY
WWAASSHHIINNGGTTOONN,, DD..CC.. 0000000011
I.C. Knott
Executive Director
Cryonic Regulatory and Advisory Commission
1000 Glycol Avenue
Washington, D.C. 00001
Re: Cryonic Regulatory and Advisory Commission Budget
Input
Dear Ms. Knott:
Pursuant to the Cryonic Burial Act (CBA), the following
provides CRYBur, Inc.’s
input to the Cryonic Regulatory and Advisory Commission’s
(CRAC) budget and
fiscal policies.
As the leader in the cryonic burial industry, CRYBur, Inc.
possesses the expertise
and innovation to fulfill all of CRAC’s needs in administering
the CBA on a
national level. We propose that CRAC contract exclusively
with CRYBur, Inc. to
provide turn-key administration of the CBA. This solution
minimizes government
expenditure by reducing the number of salaried government
employees normally
associated with the administration of such far reaching
legislation. Additionally,
CRAC would have the assurance that both the technical and the
administrative
aspects of the legislation are being handled by the leading
experts in the field today.
An finally, the liability for proper cryonic burial would rest
with CRYBur, Inc.
For ease in preparation of CRAC’s financials, the designated
cost per cryonic burial
would be $8,000 per burial. This per burial pricing is inclusive
of CRYBur, Inc.’s
insurance, administrative fees, and hard costs. There are no
hidden or additional
expenses. CRYBur, Inc. will invoice CRAC on a monthly basis
for the number of
burials multiplied by $8,000 for a total invoice amount payable
in 30 days. CRAC
may consider this letter a formal offer and proposal that will not
be rescinded until
after the adoption of CRAC’s budget unless accepted.
For the purposes of preparing CRAC’s budget, you should
estimate the number of
burials anticipated to occur in the fiscal year and budget that
amount multiplied by
$8,000. You will, of course, have your own administrative staff
for which you
would need to budget general expenses, but I’m certain you
would know those
particular costs better than CRYBur, Inc.
In closing, I would like to thank you for your attention to the
information contained
in this letter. I look forward to hearing from you in the near
future regarding your
acceptance of CRYBur, Inc.’s proposal to administer the CBA
on behalf of CRAC.
If you have any questions regarding the above, please contact
me.
Best Regards,
I. M. Coldman
I. M. Coldman
President
1
WHITE PAPER
A Structured Framework And Approach For
Funding Cryonic Burial In The United States
Prepared by: The Cryonic Environmental Rights Society
(CryERS)
Enterprise case management
Executive Summary
Government is struggling to develop a national program to
address the green house
effect which is caused by ground burials. The study
underwritten by Greenpeace, the
World Health Organization (WHO), and the United Nations has
empirically proven this
cause and effect, and the United States is poised to become a
world leader in
remediating the devastating consequences to the environment
due to ground burials.
With the passage of the Cryonic Burial Act (CBA) and the
formation of the Cryonic
Regulatory and Advisory Commission (CRAC), the United
States will develop and
administer a mandatory cryonic burial policy to stem the
disastrous effects of ground
burials on the environment. The CBA requires that CRAC
obtain a high level of citizen
participation in crafting its budget and fiscal policies from the
following groups:
CRYOut!, a nonprofit, community organization that opposes
mandatory cryonic burial
on religious principals; CryBur, Inc., the leading corporate
provider of cryonic burial
services in the United States; and
the Cryonic Environmental Rights Society (CryERS), a
nonprofit, community
organization that promotes cryonic burial for environmental
reasons. This white paper
memorializes the budget and fiscal policies that CryERS
endorses for the
implementation of the CBA.
Potential Funding Sources
The United States will labor to keep pace with the volume of
cryonic burials required
under the CBA. As the legislation has far reaching implications
with regard to
government entitlements and service assistance at the State and
Local government
levels, a sustainable revenue source to fund the mandate must
be developed.
Additionally, constitutional issues must be addressed in the
crafting of fiscal policies to
ensure success of the legislation.
2
There are several viable revenue sources that could be utilized
to fund the mandate
including taxation; business licenses and permits; fees for
services; land reuse; and the
transfer of revenues from other government programs.
Taxes
Multiple tax revenue opportunities are available via increases
and/or
reinstatement of federal income tax, healthcare benefits as
earned income, gas tax,
inheritance/death tax, per capita tax, and a cryonic burial
corporation tax. The most
controversial of these taxes, although tax hikes are rarely
popular from a taxpayers
perspective, is the per capita tax. A per capita tax is a set
amount levied per individual.
Per capita tax is a economic form of taxation as the collection
requires few
administrative resources and the number of individuals upon
whom the tax is levied
does not vary significantly to the extent that anticipated
revenues would diminish.
However, the practical result of a per capita tax is that lower
income individuals pay a
higher percentage of their gross income than those individuals
with a higher income
level. As CRAC is the federal agency responsible for
implementing a program that
provides cryonic burial as a government entitlement, a per
capita tax for low income
individuals could be problematic.
Business Licenses, Permits, Franchise Fees, and Fines
These traditional revenue sources are ideal for funding
mandated programs. Business
that provide the services mandated, should be required to obtain
licenses and permits
prior to providing services to the general public. Additionally,
since the cryonic burial
program is widespread, there may be business opportunities for
service providers to
conduct business from more than one facility. In those cases,
franchise fees could be
shared with local or state jurisdictions. Significant fines would
be levied on those
businesses that do not comply with the licensing and permit
requirements.
Transfer of Revenues from Other Government Programs/Funds
Another likely source of revenue is to transfer funding from a
variety of existing
programs and/or agencies such as NASA, the Department of
Defense, open-space and
3
farm subsidies, and other government entitlement programs that
have outlived their
usefulness. The benefits of these existing programs when
compared to the stemming
of the greenhouse effect through cryonic burial justifies the
defunding of these
programs in order to fund CRAC.
Land Reuse – Tax Increment
Another potential revenue source is the reuse of cemeteries
nation-wide for
other purposes. Former cemeteries could be used as grazing
land, agricultural fields, or
recreational areas. Additionally, cryonic burial facilities could
be located on former
cemetery grounds generating revenue in the form of capital
construction projects. The
increase in the value of the land, in the form of increased
property taxes, could be
utilized to fund CRAC.
Permissible Expenditures at the Federal, State & Local Levels
CRAC should have no limitation on permissible expenditures.
The only exception
being that expenditures and appropriations may not exceed
revenue. The stemming of
the greenhouse effect by mandating cryonic burials is critical
environmental legislation
and CRAC should not be limited in its ability to achieve its
mission. Examples of
permissible expenditures are: Administrative Fees (Federal
Agency & Pass-Through to
State & Local Agencies), Program Reimbursements to State &
Local Agencies, Capital
Expenditures and Fixed Assets for Government Operated
Facilities, Liability Insurance,
Contingency Funding, Fixed Assets, and Contract Services.
Fiscal Policies Relative to the CBA
The following provides the fiscal policies that CRAC should
undertake in order to realize
its all-important environmental mission:
A Cryonic Burial Taxation should be levied on those that can
afford cryonic burial
without government assistance.
4
Cryonic Burial waivers for the wealthy, based on religious
beliefs, can be made available
for a continuing fee to compensate for the impact of the carbon
footprint of the
requested burial.
Indigents who require a waiver of the Cryonic Burial mandate
on the basis of religious
beliefs should receive one without monetary penalty.
Former ground burial professionals and the ground burial
industry in general should
not receive any government compensation due to the loss of
business effected by the
mandate. Additionally, the former industry should be made to
pay the government,
similar to the EPA Superfund, for profiting from ground burials.
This would be an
additional revenue source for CRAC.
Grants should be made available for small and disadvantaged
business operators of
cryonic burial facilities including liability coverage provided by
the federal, state, and
local government cryonic burial providers.
CRAC should not engage in any type of debt financing as the
long term value of cryonic
burial facilities has not yet been determined.
CONCLUSION
Although the goals of CRAC should be measured, it is
immaterial what type of budget
process CRAC utilizes. CRAC should be afforded latitude in its
initial fiscal arrangements
as there is no historical benchmark on which to base budgetary
projections. Rather, by
utilizing the fiscal polices and guidelines set forth in this white
paper, CRAC is assured
of crafting a balanced budget that achieves the goals and
mission of the agency.

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CryOUT! Meeting Script [Setting A meeting of CryOUT!.docx

  • 1. CryOUT! Meeting Script [Setting: A meeting of CryOUT! a nonprofit, community organization that opposes mandatory cryonic burial on religious principals. This should have the appearance of a stationary video filming a fairly unstructured, community group that meets on an irregular and informal basis. The commentary does not conform to Robert’s Rules of Order, rather, everyone speaks their mind.] Member 1: When are we going to get started? Wheel of Fortune comes on at 7:30. Member 2: Why is there a video camera set up? Member 1: We’re telling the Cryonic Regulatory and Advisory Commission, or CRAC, how they should set up there books. Remember? They wrote CryOUT! into the law to
  • 2. give them advice on how they should run things. Member 2: Huh! CRAC and the Cryonic Burial Act, the CBA, are unconstitutional. It’s a violation of a citizen’s right of religious freedom, not to mention privacy and the right to be free from government interference. Those tree-huggers over at CryERS are responsible for this mess! They should be the ones to have to pay for this nonsense. CryERS and the whole “Environmental Community” should foot the bill. But what do you want to bet it will all come down on the taxpayers? [Several other members overhearing mumble their agreement] Member 1: [Addressing everyone] Well, let’s get started. Remember everyone, we’re videotaping this to send to the Budget Staff at CRAC so they can use our ideas when they write up their budget. Member 3: Why are we sending a video tape? Why don’t we send them a letter.
  • 3. Member 1: Do you have the time to put that all together and send it over to them? Member 3: [ringing silence] Member 1: That’s what I thought. Now, does anyone want to start off? Member 4: I agree with what you said earlier. This is unconstitutional. Cryonic burial should be voluntary, not mandated by the government and sure as heck not subsidized or paid for by the government! Member 2: Well I think it’s too late for that now. We’ve got to come up with a way to preserve religious freedom and still comply with the law. Any ideas? Member 5: How about waivers for citizens who have a religious objection to cryonic burial?
  • 4. Member 2: That’s a good idea, but you know, the government or whatever contractors they use stand to make a fortune off of this and they won’t want to let people out through a loophole. They’ll probably charge a small fortune for a waiver. Member 5: Well, then our suggestion is that waivers be available on the basis of religious beliefs, and those people shouldn’t have to pay a fine or anything. Member 1: OK, that’s a keeper. Let’s keep going with ideas on how and when CRAC can spend money and how they plan to make money to pay for this new mandate. Member 3: Well, I can tell you right now they shouldn’t be allowed to increase taxes or issue bonds and wrack up a bunch of debt just to pay for this hair-brained notion. Member 2: I agree. And, since the cryonic burial companies are going to make a mint on
  • 5. this, I say CRAC should only get money from those companies that will profit from the law. You know, tax all the manufacturers and sellers of the chemicals used in the cryonic process. Just like they tax tobacco products to pay for public medical programs. And any time one of those cryonic burial companies opens a new business, they should pay fees to the government. Maybe the Internal Revenue Service could make those companies pay higher taxes too. Member 1: No there’s some sound thinking. Anyone else? Member 6: You know, we haven’t talked about all those undertakers that are going to lose their jobs. What about those poor folks? Member 1: Well, that’s not exactly what we’re supposed to be tal… Member 6: [interrupting] I don’t care! My brother’s wife’s second cousin is an undertaker and he’s going to have to take a job in a fast food restaurant. If the
  • 6. government is taking the undertakers’ business away, they ought to make up for it. Just like those farmers who get paid not to grow crops, what do they call those? Member 3: Subsidies? Member 6: Yes, that’s it, subsidies! The undertakers should be given a subsidy. Member 2: I just can’t get over how everyone was railroaded into believing that study that ground burials were the cause of the greenhouse effect. If the government is setting up this program, they should have to show us at the end of it all that they’ve actually reduced the greenhouse effect. If they haven’t made a difference, then the whole program should go away. Member 4: I hate to keep harping on the CBA being unconstitutional, but CRAC should
  • 7. know that just because they included our organization in figuring out how the money should work, doesn’t mean that we won’t be filing a lawsuit against them. Member 1: I’m not sure we want to have that on the ta… Member 4: [interrupting] We should definitely put it on the tape! The government shouldn’t be in the business of burying people – we’re already buried beneath the weight of taxation and government intrusion. The only thing that agency should be doing is keeping an eye on those companies that do this kind of burial for people who willingly want to do it and pay for. All they should be doing is enforcing the rules of cryonic burial, not forcing everyone to do it! Member 6: But what about those people who can’t afford to pay for a cryonic burial? If they don’t have a religious reason for betting a waiver, what happens to them? Member 4: [Pauses, thinking] Weeeelll…. How about this?
  • 8. CRAC can only spend money to give citizens that are dependent on the government a cryonic burial. Member 6: What do you mean? Member 4: If someone is getting welfare, or receiving food stamps, or is homeless, those kinds of things. You know, those folks that couldn’t afford a cryonic burial? CRAC should only be allowed to spend government money on those folks’ cryonic burial. Member 3: I just thought of something else! The government will probably try to take over all the cemeteries! A land grab! Just like what happened to the Native Americans! Member 2: You’re right! Let’s see, how do we fix that one? They probably wouldn’t go for the whole shebang, how about something on a smaller scale? [Pause] OK, I’ve got it! Veterans don’t have to have cryonic burials and veterans’ cemeteries can’t be used for anything other than ground burials. How’s that sound?
  • 9. Member 3: I suppose it will have to do. Member 1: I think we’ve pretty much covered everything. Anyone have anything add? Member 5: Yeah, just to kind of tie it all up. CRAC shouldn’t be allowed to go whole hog and spend a lot of money on this. And they shouldn’t make the taxpayers pay for this either. They should start off slow and see where they are after a year. Member 1: All right, thank you everybody. I’ll make sure CRAC gets this videotape. But right now, I’ve gotta run so I can watch Vanna turn those letters. See you at the next meeting. CCRRYYBBuurr,, IInncc.. 22000000 CCOOOOLL WWAAYY
  • 10. WWAASSHHIINNGGTTOONN,, DD..CC.. 0000000011 I.C. Knott Executive Director Cryonic Regulatory and Advisory Commission 1000 Glycol Avenue Washington, D.C. 00001 Re: Cryonic Regulatory and Advisory Commission Budget Input Dear Ms. Knott: Pursuant to the Cryonic Burial Act (CBA), the following provides CRYBur, Inc.’s input to the Cryonic Regulatory and Advisory Commission’s (CRAC) budget and fiscal policies. As the leader in the cryonic burial industry, CRYBur, Inc.
  • 11. possesses the expertise and innovation to fulfill all of CRAC’s needs in administering the CBA on a national level. We propose that CRAC contract exclusively with CRYBur, Inc. to provide turn-key administration of the CBA. This solution minimizes government expenditure by reducing the number of salaried government employees normally associated with the administration of such far reaching legislation. Additionally, CRAC would have the assurance that both the technical and the administrative aspects of the legislation are being handled by the leading experts in the field today. An finally, the liability for proper cryonic burial would rest with CRYBur, Inc. For ease in preparation of CRAC’s financials, the designated cost per cryonic burial would be $8,000 per burial. This per burial pricing is inclusive of CRYBur, Inc.’s insurance, administrative fees, and hard costs. There are no
  • 12. hidden or additional expenses. CRYBur, Inc. will invoice CRAC on a monthly basis for the number of burials multiplied by $8,000 for a total invoice amount payable in 30 days. CRAC may consider this letter a formal offer and proposal that will not be rescinded until after the adoption of CRAC’s budget unless accepted. For the purposes of preparing CRAC’s budget, you should estimate the number of burials anticipated to occur in the fiscal year and budget that amount multiplied by $8,000. You will, of course, have your own administrative staff for which you would need to budget general expenses, but I’m certain you would know those particular costs better than CRYBur, Inc. In closing, I would like to thank you for your attention to the information contained in this letter. I look forward to hearing from you in the near future regarding your acceptance of CRYBur, Inc.’s proposal to administer the CBA
  • 13. on behalf of CRAC. If you have any questions regarding the above, please contact me. Best Regards, I. M. Coldman I. M. Coldman President 1 WHITE PAPER A Structured Framework And Approach For Funding Cryonic Burial In The United States Prepared by: The Cryonic Environmental Rights Society (CryERS)
  • 14. Enterprise case management Executive Summary Government is struggling to develop a national program to address the green house effect which is caused by ground burials. The study underwritten by Greenpeace, the World Health Organization (WHO), and the United Nations has empirically proven this cause and effect, and the United States is poised to become a world leader in remediating the devastating consequences to the environment due to ground burials. With the passage of the Cryonic Burial Act (CBA) and the formation of the Cryonic Regulatory and Advisory Commission (CRAC), the United States will develop and administer a mandatory cryonic burial policy to stem the disastrous effects of ground burials on the environment. The CBA requires that CRAC obtain a high level of citizen participation in crafting its budget and fiscal policies from the following groups: CRYOut!, a nonprofit, community organization that opposes mandatory cryonic burial
  • 15. on religious principals; CryBur, Inc., the leading corporate provider of cryonic burial services in the United States; and the Cryonic Environmental Rights Society (CryERS), a nonprofit, community organization that promotes cryonic burial for environmental reasons. This white paper memorializes the budget and fiscal policies that CryERS endorses for the implementation of the CBA. Potential Funding Sources The United States will labor to keep pace with the volume of cryonic burials required under the CBA. As the legislation has far reaching implications with regard to government entitlements and service assistance at the State and Local government levels, a sustainable revenue source to fund the mandate must be developed. Additionally, constitutional issues must be addressed in the crafting of fiscal policies to ensure success of the legislation.
  • 16. 2 There are several viable revenue sources that could be utilized to fund the mandate including taxation; business licenses and permits; fees for services; land reuse; and the transfer of revenues from other government programs. Taxes Multiple tax revenue opportunities are available via increases and/or reinstatement of federal income tax, healthcare benefits as earned income, gas tax, inheritance/death tax, per capita tax, and a cryonic burial corporation tax. The most controversial of these taxes, although tax hikes are rarely popular from a taxpayers perspective, is the per capita tax. A per capita tax is a set amount levied per individual. Per capita tax is a economic form of taxation as the collection requires few administrative resources and the number of individuals upon
  • 17. whom the tax is levied does not vary significantly to the extent that anticipated revenues would diminish. However, the practical result of a per capita tax is that lower income individuals pay a higher percentage of their gross income than those individuals with a higher income level. As CRAC is the federal agency responsible for implementing a program that provides cryonic burial as a government entitlement, a per capita tax for low income individuals could be problematic. Business Licenses, Permits, Franchise Fees, and Fines These traditional revenue sources are ideal for funding mandated programs. Business that provide the services mandated, should be required to obtain licenses and permits prior to providing services to the general public. Additionally, since the cryonic burial program is widespread, there may be business opportunities for service providers to conduct business from more than one facility. In those cases, franchise fees could be
  • 18. shared with local or state jurisdictions. Significant fines would be levied on those businesses that do not comply with the licensing and permit requirements. Transfer of Revenues from Other Government Programs/Funds Another likely source of revenue is to transfer funding from a variety of existing programs and/or agencies such as NASA, the Department of Defense, open-space and 3 farm subsidies, and other government entitlement programs that have outlived their usefulness. The benefits of these existing programs when compared to the stemming of the greenhouse effect through cryonic burial justifies the defunding of these programs in order to fund CRAC. Land Reuse – Tax Increment Another potential revenue source is the reuse of cemeteries nation-wide for
  • 19. other purposes. Former cemeteries could be used as grazing land, agricultural fields, or recreational areas. Additionally, cryonic burial facilities could be located on former cemetery grounds generating revenue in the form of capital construction projects. The increase in the value of the land, in the form of increased property taxes, could be utilized to fund CRAC. Permissible Expenditures at the Federal, State & Local Levels CRAC should have no limitation on permissible expenditures. The only exception being that expenditures and appropriations may not exceed revenue. The stemming of the greenhouse effect by mandating cryonic burials is critical environmental legislation and CRAC should not be limited in its ability to achieve its mission. Examples of permissible expenditures are: Administrative Fees (Federal Agency & Pass-Through to State & Local Agencies), Program Reimbursements to State & Local Agencies, Capital
  • 20. Expenditures and Fixed Assets for Government Operated Facilities, Liability Insurance, Contingency Funding, Fixed Assets, and Contract Services. Fiscal Policies Relative to the CBA The following provides the fiscal policies that CRAC should undertake in order to realize its all-important environmental mission: A Cryonic Burial Taxation should be levied on those that can afford cryonic burial without government assistance. 4 Cryonic Burial waivers for the wealthy, based on religious beliefs, can be made available for a continuing fee to compensate for the impact of the carbon footprint of the requested burial. Indigents who require a waiver of the Cryonic Burial mandate on the basis of religious
  • 21. beliefs should receive one without monetary penalty. Former ground burial professionals and the ground burial industry in general should not receive any government compensation due to the loss of business effected by the mandate. Additionally, the former industry should be made to pay the government, similar to the EPA Superfund, for profiting from ground burials. This would be an additional revenue source for CRAC. Grants should be made available for small and disadvantaged business operators of cryonic burial facilities including liability coverage provided by the federal, state, and local government cryonic burial providers. CRAC should not engage in any type of debt financing as the long term value of cryonic burial facilities has not yet been determined. CONCLUSION
  • 22. Although the goals of CRAC should be measured, it is immaterial what type of budget process CRAC utilizes. CRAC should be afforded latitude in its initial fiscal arrangements as there is no historical benchmark on which to base budgetary projections. Rather, by utilizing the fiscal polices and guidelines set forth in this white paper, CRAC is assured of crafting a balanced budget that achieves the goals and mission of the agency.