Cemeteries - As enacted, specifies that a trustee for an improvement care trust fund may establish a separate trust for each individual cemetery or cemetery company, or a master trust for multiple cemetery companies; specifies that a trustee for pre-need cemetery contracts may establish a separate trust fund for each contract, a single trust fund for all contracts written by an individual cemetery, or a single trust fund for all contracts written by multiple cemetery companies; makes other changes related to the establishment and management of an improvement care trust fund or a trust fund for a pre-need cemetery contract. - Amends TCA Title 35, Chapter 14 and Title 46, Chapter 1, Part 2.