At my last job (2200 employees), bereavement leave was negotiated as part of the union contract. Three paid days were given for every relationship down to cousins, but it was specified that the leave was to attend the funeral/memorial service, and documentation was required. The three days had to be consecutive.
Additional unpaid days would be given at the manager’s discretion, and they were generous, especially for spouses, parents, children. I think it would have been more fair to give more paid days for the closest relationships, and just one or two for aunts, uncles, and cousins, and it was brought up in negotiations (by management), but nothing was ever changed.
Hijack: I remember when one employee’s father died, he asked if he could work and get the bereavement pay. He said he hated his father and had no intention of attending the funeral. We told him no, and he ended up working. A few years later, the employee died. His son showed up at the plant the next day to ask about his dad’s life insurance. I gave him the papers to fill out. He then asked about his dad’s locker. I told him his dad’s foreman would clean it out and he could come back the next day to pick up the tools. He said no, he was leaving town. “You won’t be here for the funeral?” “No.” Jeebus.
ETA: I should add that bereaved employees who had vacation days could use them, as many as they had available. This was the only time that vacation days could be scheduled without regard to seniority.