# Ark. Code Ann. § 20-17-904: Perpetual care trust > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-904 ## Section - **Citation:** Ark. Code Ann. § 20-17-904 - **Heading:** Perpetual care trust - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 20 / Chapter 17 / Subchapter 9 / Section 20-17-904 ## Text (a) By trust instrument or will, any person may establish a trust fund in perpetuity with the income from the trust fund to go to the upkeep of certain specified burial lots or plots in one (1) or more cemeteries or burial grounds in the State of Arkansas. (b) (1) No amount placed in trust pursuant to subsection (a) of this section by any one (1) trustor or testator shall be in excess of the sum of two hundred thousand dollars ($200,000). (2) The trust fund shall be: (A) Invested in state, municipal, or federal obligations; (B) Deposited for interest into a savings and loan association whose funds are insured by the Federal Deposit Insurance Corporation; or (C) Placed on interest-bearing time deposit in a bank whose funds are guaranteed by the Federal Deposit Insurance Corporation. (3) The trust fund shall be so invested or deposited as directed by the circuit court of the county in which are located the burial grounds specified in the trust instrument of the trustor or will of the testator. (c) The trustee of the fund shall file an annual report in the circuit court of the county in which the burial grounds are located showing the receipts and disbursements from the trust fund. (d) The provisions of subsections (a)-(c) of this section are in addition to any other laws relating to cemeteries and trust funds. (e) No rule against perpetuities shall apply to property or funds set aside or trust created for the perpetual care of burial lots in cemeteries. Acts 1939, No. 122, § 1; 1965, No. 445, §§ 1-4; 1985, No. 597, § 1; A.S.A. 1947, §§ 50-108, 82-427 -- 82-430; Acts 2003, No. 766, § 1; 2007, No. 240, § 2. (a) By trust instrument or will, any person may establish a trust fund in perpetuity with the income from the trust fund to go to the upkeep of certain specified burial lots or plots in one (1) or more cemeteries or burial grounds in the State of Arkansas. (b) (1) No amount placed in trust pursuant to subsection (a) of this section by any one (1) trustor or testator shall be in excess of the sum of two hundred thousand dollars ($200,000). (2) The trust fund shall be: (A) Invested in state, municipal, or federal obligations; (B) Deposited for interest into a savings and loan association whose funds are insured by the Federal Deposit Insurance Corporation; or (C) Placed on interest-bearing time deposit in a bank whose funds are guaranteed by the Federal Deposit Insurance Corporation. (3) The trust fund shall be so invested or deposited as directed by the circuit court of the county in which are located the burial grounds specified in the trust instrument of the trustor or will of the testator. (1) No amount placed in trust pursuant to subsection (a) of this section by any one (1) trustor or testator shall be in excess of the sum of two hundred thousand dollars ($200,000). (2) The trust fund shall be: (A) Invested in state, municipal, or federal obligations; (B) Deposited for interest into a savings and loan association whose funds are insured by the Federal Deposit Insurance Corporation; or (C) Placed on interest-bearing time deposit in a bank whose funds are guaranteed by the Federal Deposit Insurance Corporation. (A) Invested in state, municipal, or federal obligations; (B) Deposited for interest into a savings and loan association whose funds are insured by the Federal Deposit Insurance Corporation; or (C) Placed on interest-bearing time deposit in a bank whose funds are guaranteed by the Federal Deposit Insurance Corporation. (3) The trust fund shall be so invested or deposited as directed by the circuit court of the county in which are located the burial grounds specified in the trust instrument of the trustor or will of the testator. (c) The trustee of the fund shall file an annual report in the circuit court of the county in which the burial grounds are located showing the receipts and disbursements from the trust fund. he trust fund shall be so invested or deposited as directed by the circuit court of the county in which are located the burial grounds specified in the trust instrument of the trustor or will of the testator. (c) The trustee of the fund shall file an annual report in the circuit court of the county in which the burial grounds are located showing the receipts and disbursements from the trust fund. (d) The provisions of subsections (a)-(c) of this section are in addition to any other laws relating to cemeteries and trust funds. (e) No rule against perpetuities shall apply to property or funds set aside or trust created for the perpetual care of burial lots in cemeteries. Acts 1939, No. 122, § 1; 1965, No. 445, §§ 1-4; 1985, No. 597, § 1; A.S.A. 1947, §§ 50-108, 82-427 -- 82-430; Acts 2003, No. 766, § 1; 2007, No. 240, § 2. ## Nearby sections - [Ark. Code Ann. § 20-17-901 Registration required](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-901.md) - [Ark. Code Ann. § 20-17-902 Burial in registered cemetery required - Records](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-902.md) - [Ark. Code Ann. § 20-17-903 Application to locate or extend boundaries](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-903.md) - [Ark. Code Ann. § 20-17-904 Perpetual care trust](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-904.md) - [Ark. Code Ann. § 20-17-905 Abandonment - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-905.md) - [Ark. Code Ann. § 20-17-906 Disposition of abandoned cemetery lots - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-906.md) - [Ark. Code Ann. § 20-17-907 County abandoned cemetery registration boards](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-907.md) - [Ark. Code Ann. § 20-17-908 Responsibilities of county abandoned cemetery registration boards](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-908.md) - [Ark. Code Ann. § 20-17-909 Minimum maintenance for petitioned abandoned cemeteries](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-909.md) - [Ark. Code Ann. § 20-17-910 Abandoned cemeteries on private property](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-910.md) - [Ark. Code Ann. § 20-17-911 Minimum maintenance providers](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-911.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S9_S20-17-904. Check the current official text before relying on it. Not legal advice.