The Cremation Society of Wisconsin will place the funds in a trust account in a federally insured bank.  The account is between the Society and yourself.  In accordance with Wisconsin law, this money is considered your asset and you will receive a 1099 interest statement by January 31st of each year.  If you file income taxes you will be required to pay the tax on the interest earned.  At the time of death, the Society retains the principle plus interest in consideration for your lifetime guarantee.