# COMAR Title 09 — Maryland Department of Labor

## Subtitle 34 — Office of Cemetery Oversight

### Chapter 02 — Perpetual Care

#### Regulation .02 Definition.

*COMAR 09.34.02.02*

A. In this chapter, the following term has the meaning indicated.

B. Income of a Perpetual Care Trust Fund.

  (1) “Income of a perpetual care trust fund” means interest or dividends earned on the perpetual care trust fund.

  (2) “Income of a perpetual care trust fund” does not include realized capital gains of a perpetual care trust fund.