Indiana Code § 23-14-51-2

Investment and reinvestment of money and assets
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Sec. 2. After June 14, 1939, a cemetery to which IC 23-14-48 applies shall invest and reinvest: (1) all money in the perpetual care fund of the cemetery; and (2) all other assets held in trust by the cemetery; in property or securities that qualify for trust investments under IC 30-4-3-3 (c).

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