Tenn. Code Ann. § 46-1-201: Purpose of part

It is the purpose of this part to require cemetery companies in the state to carry at all times a sufficient improvement care trust fund to maintain, keep up and beautify the cemeteries, without commercializing the operation of the cemeteries, and to maintain a pre-need merchandise and services trust fund to ensure that the pre-need sale of cemetery merchandise and services is properly accounted for and administered.