Cal. HSC § 8726
This is the official text of Cal. HSC § 8726, part of California’s Health and Safety Code — covers public health, hospitals, controlled substances, and environmental health standards.
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Official statutory text
(a) The principal of all funds for endowment care shall be invested and the income only may be used for the care, maintenance, and embellishment of the cemetery in accordance with the provisions of law and the resolutions, bylaws, rules, and regulations or other actions or instruments of the cemetery authority and for no other purpose. Endowment and special care funds shall be maintained separate and distinct from all other funds and the trustees shall keep separate records thereof.
(b) For purposes of this article, the following definitions shall apply:
(1) “Income” means distribution under either the net income distribution method or the unitrust distribution method.
(2) “Unitrust distribution method” means an income distribution method where the net income amount, known as the unitrust amount, is no more than 5 percent of the fair market value of the trust assets.
(b) For purposes of this article, the following definitions shall apply:
(1) “Income” means distribution under either the net income distribution method or the unitrust distribution method.
(2) “Unitrust distribution method” means an income distribution method where the net income amount, known as the unitrust amount, is no more than 5 percent of the fair market value of the trust assets.
Status: in_force · Read it on the official government site
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