The Difference Between GPL and Itemized Statement: FTC Compliance Requirements
The FTC Funeral Rule requires both GPL and itemized statements, but they serve different purposes. Learn when each applies and how to structure your pricing disclosures correctly.
Key Takeaways
• GPL is a standard reference price list; itemized statement is a family-specific proposal• GPL must be provided to all inquiries; itemized statement given when services are selected• GPL shows services separately; itemized statement can bundle services if family chooses• Non-compliance with either requirement carries significant liability and regulatory risk
The GPL vs Itemized Statement: What's the Difference?
Many funeral home staff confuse the GPL (General Price List) with the itemized statement. While both are required by the FTC Funeral Rule, they serve fundamentally different purposes.
GPL: A standardized document showing your funeral home's prices for all services and merchandise, presented as a reference guide.
Itemized Statement: A customized document prepared for a specific family, showing only the services and merchandise they selected with their prices.
GPL: The Universal Price List
GPL Requirements:
- Must be provided to ALL inquiries (phone, in-person, online)
- Must show all available services with prices
- Must show all available merchandise (caskets, urns, flowers) with prices
- Must disclose pricing for different service types (direct cremation, graveside, memorial, etc.)
- Must be provided free of charge
- Can be posted online or mailed
Itemized Statement: The Family-Specific Proposal
Itemized Statement Requirements:
- Prepared AFTER services and merchandise selections are made
- Must show ONLY items selected by the family
- Must clearly identify each service and its price
- Must disclose total cost
- Must be provided BEFORE payment is collected
- Family must receive a copy
Key Differences: A Side-By-Side Comparison
| Aspect | GPL | Itemized Statement |
|---|---|---|
| Purpose | Reference price list for all services | Customized proposal for selected services |
| When Provided | On all inquiries (before family decides) | After family makes selections |
| Content | ALL services and merchandise | ONLY selected services and merchandise |
| Bundling | Must be itemized (unbundled) | Can reflect family's choices (unbundled) |
| Format | Standardized reference document | Invoice-style document |
| Signature Required | No | Yes (family approval) |
Common Compliance Mistakes
❌ Mistake: Providing only an itemized statement
Some funeral homes skip the GPL and go straight to family-specific proposals. This violates FTC requirements that ALL inquiries receive a GPL.
❌ Mistake: Bundling services on the GPL
The GPL must show individual service prices separately. "Funeral Package: $5,000" violates FTC rules. Must itemize: "Facilities: $1,500, Embalming: $800, etc."
❌ Mistake: Charging for GPL
Some funeral homes charge $25 or require families to purchase a "price brochure." The FTC requires GPL be provided free.
❌ Mistake: Not providing itemized statement before payment
Families must review and approve itemized statements BEFORE paying. Post-payment disclosures violate FTC requirements.
Best Practices for Both Documents
GPL Best Practices
- Update prices quarterly at minimum
- Post online and provide in-person copies
- Include all merchandise options with images
- Show pricing for different service levels (basic through premium)
- Disclose any required or unavoidable charges
- Use clear, professional formatting
Itemized Statement Best Practices
- Generate after all selections confirmed
- Show each item's price clearly
- Calculate total cost accurately
- Include family signatures before payment
- Provide a copy to the family
- File copy in case record
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