The Master Trust Program:
Interment Trust Services Master Trust Program provides participating funeral homes with the services needed for offering funeral pre-planning packages.

Interment Trust Services:
Interment Trust Services (ITS) is a division of Access Financial Group, Inc. (AFG). Interment Trust Services was established in 1967 to service the trust needs of the interment industry. The Interment Trust Services Master Trust Program is designed to offer a complete and relatively safe trust program. Victor Chigas and Richard Konst are the managing directors of the ITS Master Trust Program. With their combined experience of 60 years, an in-depth knowledge of the death care industry has been developed to meet the needs of each participating funeral home. Major responsibilities of ITS include the management of deposits and withdrawals of trusted funds, the generation of reports, tax work and accounting.

Operating Procedures:
ITS has standardized formats for establishing new participant accounts, receiving deposits and distributing funds from the master trust to pay for services performed. The participating funeral director may contact ITS for a current participant value 24 hours a day/365 days a year. These established procedures expedite the flow of information between the participating funeral home and ITS.

Account Summaries:
The participating funeral home is sent a monthly trust valuation summary detailing participants' deposits, withdrawals and income. Quarterly, the funeral home receives a detailed report updating the value of all participants. A summary and journal is sent at year end recapping transactions for the previous twelve months.

Account & Tax Preparation:
Accounting and tax issues are reviewed by a certified public accounting firm. In conjunction with ITS, the accounting firm provides state and federal trust tax filings, reviews current tax laws and answers all Internal Revenue Service correspondence. ITS uses this necessary information in preparation of federal and state tax filings. In accordance with generally accepted auditing standards, an annual audit is conducted of the internal accounting controls of ITS.

Legal Counsel:

ITS utilizes its in house legal counsel and various law firms recognized as qualified to render opinions concerning funeral industry issues. Both assist ITS in reviewing legal information involving the Master Trust Program.

Endorsements:
ITS is endorsed by numerous state associations and an international funeral directors association.