In a motion to convert the Wisconsin Master Trust from a preneed trust to a liquidating trust, the Receiver outlined to the court why the trust cannot keep its promises to consumers and comply with Wisconsin’s preneed law. Section 445.125 restricts preneed funeral trusts to depository accounts, and CD returns won’t even pay the Master Trust’s operating expenses (even after the Receiver has dramatically reduced those expenses). The WMT must diversify its investments just to meet its existing obligations, and to do so the Receiver proposes to transform the trust and take it out from underneath Section 445.125. This could mean that the Association may never regain control of the WMT, and that would deprive Wisconsin’s smaller operators a realistic alternative to insurance funding. Legislation is needed to replace Section 445.125 with the Prudent Investor Rule, but the Association faces a hostile cemetery industry and critical independents. It was only two years ago that the Association relied upon WMT fees to fund the fight to defeat cemetery legislation. With the cemetery industry seeking to re-introduce its legislation, the WFDA faces a situation of playing the spoiler role again while needing to explore all possible avenues to legislation that would preserve their ability to regain control of the WMT.