Memorial forests may be istituted in several ways: (i) A new forest in the name of an individual or an institution with a fee per tree or per ha.; (ii) An existing forest not older than 15 years old could be allocated as a memorial forest to an individual or an institution with a fee per ha.; and (iii) an existing forest could be allocated as a memorial forest for a statesman, and/or other personalities. Such memorial forests are instituted free of charge, and age limitation shall not apply. The