Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 10-14-6: Commerce and Trade — O.C.G.A. § 10-14-6
What this law says, in plain English
Georgia law requires cemeteries to establish irrevocable trust funds for perpetual care, with initial deposits of $10,000 held in FDIC-insured financial institutions. Trust income is calculated as either net trust income minus expenses or 4% of average net asset value.
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