(a) A trustee may take and hold property transferred to the trustee in trust in order to apply the principal, proceeds, or income of the property for any purpose consistent with the terms of the trust and the purpose of a corporation's perpetual care cemetery, including:
(1) the improvement or embellishment of any part of the perpetual care cemetery;
(2) the erection, renewal, repair, or preservation of a monument, fence, building, or other structure in the perpetual care cemetery;
(3) planting or cultivating plants in or around the perpetual care cemetery; or
(4) taking special care of or embellishing a plot, section, or building in the perpetual care cemetery.
(b) Except as provided by this subsection, the assets of a trust established under this section are not considered assets of the fund. If a gift in trust is specifically intended to serve the same general purpose as the fund, the trust may be merged with the fund.