This is a trust often required by the state to provide for the future and long term or perpetual care and maintenance of the grounds within the cemetery or memorial park.

Deposits to the fund are normally based on a portion of the sales price of burial property. This money is deposited and managed by a trustee. Funds are distributed by the trustee until all burial property has been sold. The funds are then allocated as needed to provide for lawn care, road maintenance and other foundational needs.