# COMAR Title 09 — Maryland Department of Labor

## Subtitle 34 — Office of Cemetery Oversight

### Chapter 02 — Perpetual Care

#### Regulation .04 Realized Capital Gains of a Perpetual Care Trust Fund.

*COMAR 09.34.02.04*

Realized capital gains of a perpetual care trust fund are not income of the perpetual care trust fund and shall be deposited in the perpetual care trust fund as principal.