A cemetery owner is required to provide memorial care whether or not the cemetery owner charges a memorial care fee. Memorial care is to be considered improvement care within the meaning of T.C.A. § 46-1-102(12), and improvement care is an obligation of the cemetery owner to be paid from the earnings of the improvement care trust fund.
Tenn. Comp. R. & Regs. 0780-05-09-.08
Authority: T.C.A. §§ 46-1-102(12) and (18) and 46-1-301(b).