West Virginia Code § 35-5B-7

Corpus of trust account and income to remain in preneed trust account;
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exception.
The corpus of the trust account shall remain intact until the property or goods are delivered
or services performed as specified in the contract: Provided, That the net income from the
preneed trust account may be used to pay any appropriate trustee and Auditor fees,
commissions and costs. The net income from the preneed trust account, afteer payment of any
appropriate trustee and Auditor fees, commissions and costs, shall remain in the account
and be reinvested and compounded. Any trustee fees, commissions andr costs in excess of
income shall be paid by the cemetery company and not from the trust. However, the trustee
shall, as of the close of the cemetery company's fiscal year, upon the written assurance to
the trustee by a certified public accountant employed by the seller, return to the seller any
income in the seller's account which, when added to the corptus of the trust account is in
excess of the current cost requirements for all undelivered property, goods or services
included in the seller's preneed cemetery company contracts including all outstanding
preneed cemetery company contracts entered into prior to July 1, 1993. The seller's cost
requirements shall be based upon wholesale cost and certified in its records by a sworn
affidavit by the compliance agent and shall be determined by the seller as of the close of the
cemetery company's fiscal year.

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