2009 Iowa Code
Title 13 - Commerce
Subtitle 1 - Insurance and Related Regulation
CHAPTER 523I - IOWA CEMETERY ACT
523I.811 - USE OF DISTRIBUTIONS FROM CARE FUND.

        523I.811  USE OF DISTRIBUTIONS FROM CARE FUND.
         1.  Care fund distributions may be used in any manner determined
      to be in the best interests of the cemetery if authorized by a
      resolution, bylaw, or other action or instrument establishing the
      care fund, including but not limited to the general care of
      memorials, memorialization, and any of the following:
         a.  Cutting and trimming lawns, shrubs, and trees at
      reasonable intervals.
         b.  Maintaining drains, water lines, roads, buildings, fences,
      and other structures.
         c.  Maintaining machinery, tools, and equipment.
         d.  Compensating maintenance employees, paying insurance
      premiums, and making payments to employees' pension and benefit
      plans.
         e.  Paying overhead expenses incidental to such purposes.
         f.  Paying expenses necessary to maintain ownership, transfer,
      and interment records of the cemetery.
         2.  The commissioner may, by rule, establish terms and conditions
      under which a cemetery may withdraw capital gains from the care fund.
      

         2005 Acts, ch 128, §66