When Ivana Trump died unexpectedly in 2022, few imagined her final resting place would be a golf course.

But her burial at Trump National Golf Club in Bedminster, New Jersey, has since drawn attention not only for its location, but for the long-standing plans and tax strategies it may represent.

Ivana, Donald Trump’s first wife, passed away at age 73 from accidental blunt impact injuries sustained during a fall at her Upper East Side home. Emergency responders found her unresponsive at the base of a staircase and she was pronounced dead at the scene.

Her children—Donald Jr., Ivanka, and Eric—issued a heartfelt statement, calling her “an incredible woman — a force in business, a world-class athlete, a radiant beauty, and caring mother and friend.”

She was soon laid to rest in a quiet corner of Trump’s Bedminster golf course, near the first tee. Though modest and tucked away, the site carries more significance than it may seem.

While it appeared to be a personal family decision, Ivana’s burial also aligned with Donald Trump’s long-running interest in using the property for cemetery purposes — and the tax benefits that could come with it.

As early as 2012, Trump had floated plans to be buried at Bedminster himself, starting with ideas for a mausoleum and later shifting toward a private family cemetery, then a 284-plot public cemetery.