Setting the Yahrtzeit

Q: When is the first yahrtzeit: on the day of death or the day of the burial?
A: In Israel, the maximum time between the death and burial is a day. Therefore, the first Yahrtzeit should also be on the day on the death. Outside of Israel, there is sometimes a delay of three days for various reasons. If this is the case, the first Yahrtzeit should be observed on the day of the burial. If there was only a day or two between the death and burial, it is considered close to the death and the Yahrtzeit should be on the day of the death.