There has to be some reason for burying her there, of all places. The article says "at the time of this writing" there's no conceivable tax breaks, but that won't stop him from finding some way to get around it. Remember what he said in the debates when Hillary said he doesn't pay taxes: "that's cuz I'm smart."
Newsweek added another interesting tidbit:
"Cemetery property is exempt from sale for collection of judgments. Cemetery trust funds and trust income are exempt from tax and exempt from sale or seizure for collection of judgments against the cemetery company."
That last sentence is crucial because the Trump Family Trust did indeed have a cemetery company authorized by the New Jersey State Cemetery Board in 2016.
Maybe it's about protecting the property from getting seized when Trump finally gets convicted of his multitude of crimes. https://www.newsweek.com/donald-trump-ivanas-burial-tax-breakwhat-we-do-know-what-we-dont-1730396
