Decedent’s parents, who are divorced, each filed petitions seeking control over their son’s remains pursuant to N.J.S.A. 45:27-22. Decedent’s father wished his son’s remains to be buried, while decedent’s mother wished her son’s remains to be cremated. Decedent was unmarried and died without issue, without a will, and without any written directive regarding his funeral or disposition of remains. While the Statute provides the order of persons to be granted the right to control the funeral arrangements and disposition of human remains, and the court is empowered to resolve disputes, there is no guidance in the Statute, or in New Jersey case law, on how to resolve a dispute that arises between even numbers of next-of-kin of equal statutory standing (i.e., surviving adult children, parents, siblings or other next-of-kin according to the degree of consanguinity). Finding that the statutory intent of the Statute is to adhere to the wishes and desires of the decedent, the court held that where next-of-kin of equal statutory standing find themselves in dispute over funeral arrangements and/or disposition of remains, the court should consider the following factors when selecting the person in control under N.J.S.A. 45:27-22: (1) Who is more likely to abide by the wishes and desires of the decedent as expressed through communications with another, to the extent the decedent made those communications; (2) Who established a closer relationship to the decedent and is thereby in a better position to surmise the decedent’s desires and expectations upon death; (3) Who is more likely to adhere to the religious beliefs and/or cultural practices of the decedent, to the extent that funeral arrangements and/or disposal of remains are addressed by such beliefs and practices, and to the extent that those beliefs and practices are relevant to inform the court as to the wishes, desires and expectations of the decedent upon death; and (4) Who will ultimately be designated administrator(s) of the estate and act in the best interests of the estate to: (a) determine the costs of funeral arrangements and/or disposition of human remains; (b) assess the ability of the estate to pay for the costs of funeral arrangements and/or disposition of human remains; and (c) arrange for alternative funding and/or resources to effectuate the funeral and/or disposition in the event that the estate does not have the ability to pay for the costs of human remains (i.e., locating funding from other next-of-kin, charities, fraternal organizations, religious institutions, governmental agencies, etc.). If material facts are in dispute, an expeditious plenary hearing should be held. When rendering its decision, the court should conduct a qualitative analysis of each factor, giving due weight to each as appropriate. Upon review of all relevant factors, the court granted relief to decedent’s father who had been the next-of-kin with a closer relationship, as he had lived with the decedent for several years up until his death.