A funeral director acting as a custodian must manage which of the following properly?

A funeral director acting as a custodian has a critical responsibility regarding the management of the personal effects of the deceased. This role requires careful handling and safeguarding of any possessions the deceased may have left behind, such as jewelry, clothing, and personal belongings. The funeral director must ensure these items are secured, documented, and returned to the appropriate parties, adhering to legal and ethical standards.

Proper management is vital not only for respecting the deceased and their family but also for preventing potential disputes or accusations of misappropriation. In many cases, personal effects may have sentimental or financial value, making it essential to handle them with care and transparency.

The other responsibilities, while important in the overall management of a deceased individual's affairs, fall outside the specific custodial duties of a funeral director. Beneficiary distributions relate to estate management rather than direct custodial care, tax obligations pertain to financial planning or estate settlement, and property acquisition involves real estate issues that are not directly related to the duties of a funeral director managing the deceased's personal items.