The cost of an adult funeral exceeds $9,000. Funerals are expensive and death is not considered an appropriate time to bargain shop. The consumer generally lacks expertise and is vulnerable due to bereavement. Decisions are time-pressured and perceived as irreversibly final.  

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The death care industry benefits from the uninformed consumer. Consumer protection in this marketplace requires a reversal of the current norm of at-need (after death) purchasing in favor of pre-need (before death) planning and prepayment. This Article proposes a tax incentive that will allow consumers to pay for pre-tax earnings through Internal Revenue Code Section 125 (or the taxpayer’s flexible spending account).