The VA provides memorial headstones and markers with "In Memory Of" as the first line of inscription, to memorialize those whose remains have not been recovered or identified, were buried at sea, donated to science or cremated and scattered. Eligibility is the same as for regular headstones and markers. There is no fee when the "In Memory Of" marker is placed in a national cemetery. All installation fees at private cemeteries are the responsibility of the applicant.