CityPlans, Inc. is a pre-need company engaged in the business of establishing, organizing, developing, maintaining, conducting, operating, marketing and selling educational assistance and pension plans, as well as other types of pre-need plans and services, merchandise or any articles necessary or relevant to such plans and services, to be delivered in the future to purchasers, planholders or subscribers; to manage, buy, sell all types of products, merchandise, equipment and/or services in the pursuit of business of the corporation.