Operating Profit of $9,364,000 for the year ended December 31,
2004 is expected to increase approximately 30% for the year ended December
31, 2005(b). Primarily as a
result of this operating performance, the Company was able to increase its
quarterly distribution per unit from $.

These adjustments have no effect on the Company's net cash flow or
distributions to unitholders.

When considering forward-looking statements, you should keep in mind the
risk factors and other cautionary statements set forth in our Annual Report
on Form 10-K and our Quarterly Reports on Form 10-Q filed with the SEC.

donors funerals

Under an agreement with the Tarrant County Medical
Examiner's office, the newly formed Fort Worth Eye Bank will assess a
decedent's eligibility to be an eye and tissue donor. Brett Ramsey, the eye bank's executive director, said
that donating tissues could empower families at a time when they are
powerless.

Extension of Time to File Annual Report on Form 10-K

Management of the Company has not completed its assessment of internal
control of financial reporting as required by Section 404 of the
Sarbanes-Oxley Act of 2002 (the partnership is a first-time accelerated
filer), the Audit Committee has not completed its investigation, discussed
below, of the Company's recognition of pre-need burial vault revenue, and
the Company's 2005 financial statements have not been completed.

-- The Company's regional administrators and maintenance personnel are
required to perform random cemetery audits to test and verify burial vault
installations on a monthly basis at cemeteries located outside of their
regions., please visit
StoneMor's website, and the Investor Relations section, at
http://stonemor.

arranging decided

The Fort Worth Eye Bank was established in 2004 as a nonprofit
organization dedicated to fighting blindness through transplantation
and research. The following percentage increases were noted for the
quarter and year ended December 31, 2005:

Fourth Quarter Year
-------------- ----
Number of Interments +7. The correction
of the advanced revenue recognition is expected to result in the Company
recording additional deferred revenue in "Deferred cemetery revenue, net"
and adjusting "Partners' Equity" on the Company's condensed consolidated
balance sheets as of the end of each of first three quarters of 2005 and
adjusting "Cemetery revenues," "Cost of goods sold, merchandise " and
"Selling expenses" in the Company's condensed consolidated statements of
income for each of the periods then ended. The cumulative effect of these
adjustments during the first three quarters of 2005, based on the results
of the investigation to date, would be a reduction in Cemetery revenues of
$534,000 compared to reported revenues for the nine months ended September
30, 2005 of $71 ,549,000 and a reduction in Net Income of $351,000 compared
to reported Net Income for the nine months ended September 30, 2005 of
$3,027,000.

About StoneMor Partners L.

medicaid funeral

"
Eye tissues recovered under the program by the Forth Worth Eye
Bank will be evaluated and placed with transplant recipients by the
Rocky Mountain Lions Eye Bank in Denver, Colorado.2%
Number of Pre-Need Contracts Written +11.

A material weakness is a control deficiency, or a combination of control
deficiencies , that results in more than a remote likelihood that a material
misstatement of the annual or interim financial statements will not be
prevented or detected. StoneMor is the only publicly traded deathcare
company focused almost exclusively on cemeteries and is the only publicly
held deathcare company structured as a master limited partnership.

funerals funeral

"While
donation may not make their grief any less bearable , the prospect that
another will benefit can make the death less harsh or less final for
many families . The Rocky Mountain
Lions Eye Bank is one of the country's largest. These results are considered
preliminary due to the need for additional time to finalize the Company's
year-end results.

Total Revenues of $89,258,000 for the year ended December 31, 2004 are
expected to increase approximately 11% for the year ended December 31,
2005(b). completed its first acquisition
by acquiring 22 cemeteries and 6 funeral homes for approximately $7.
While management has not yet completed its assessment of the Company's
internal control over financial reporting in connection with the
preparation of its annual report on Form 10-K, it has concluded that due to
the pre-need burial vaults not being installed the following material
weakness existed as of December 31, 2005:

The Company did not maintain effective internal control procedures
related to the recognition of revenue from pre-need burial vaults., headquartered in Bristol, Pennsylvania, is an owner
and operator of cemeteries in the United States, with 154 cemeteries and 14
funeral homes in 13 states. These forward -looking statements are made
subject to certain risks and uncertainties that could cause actual results
to differ materially from those stated, including, but not limited to, the
following: uncertainties associated with future revenue and revenue
growth; the impact of StoneMor's significant leverage on its operating
plans; the ability of StoneMor to service its debt; StoneMor's ability to
attract , train and retain an adequate number of sales people; uncertainties
associated with the volume and timing of pre-need sales of cemetery
services and products; variances in death rates; variances in the use of
cremation; changes in the political or regulatory environments, including
potential changes in tax accounting and trusting policies; StoneMor's
ability to successfully implement a strategic plan relating to producing
operating improvement, strong cash flows and further deleveraging;
uncertainties associated with the integration or the anticipated benefits
of the acquisition of assets in November 2005, information disclosed within
this press release; the results from the completion of management 's
assessment of internal control of financial reporting; and various other
uncertainties associated with the deathcare industry and StoneMor's
operations in particular.

medicaid sciencecare

Operating results prior to September 20, 2004 reflect
the operating results of Cornerstone Family Services, Inc.6% +0.5% +0. A reconciliation between preliminary
estimated net cash provided by operating activities (the GAAP financial
measure the Company believes is most directly comparable to distributable
free cash flow) and preliminary estimated distributable free cash flow for
the quarter and year ended December 31, 2005 follows:

Three Months Year
Ended Ended
December 31, 2005 December 31, 2005
--------------- -- -----------------
(in thousands) (in thousands)

Net cash provided by
operating activities $5,983 $17,589
Maintenance capital expenditures
not funded by the public
offering proceeds (922 ) (2,121)
Annual payment of corporate bonuses
for 2004 paid in March 2005 1,588
Payment of state taxes related to
conversion of MLP 142
----------------- -----------------

Distributable free cash flow $5,061 $17,198
====== =======

Acquisitions

On November 1, 2005, StoneMor Partners L. Prior to the filing of its annual report on Form 10-K for the year
ended December 31, 2005, the Company intends to restate its condensed
consolidated financial statements for the quarterly periods ended March 31,
June 30, and September 30, 2005 on amended Forms 10-Q for those periods.

StoneMor Partners L.

For additional information about StoneMor Partners L.

sympathy dignified

offs aarp

In 2004, it placed
donated corneas with transplant recipients in 9 countries and 32
states , including Texas.
StoneMor Partners L.

To remediate this material weakness, the Company has implemented a cemetery
maintenance audit procedure pursuant to which:

-- Each of the Company's cemetery superintendents is required to
personally inspect, verify, and certify in writing as to each vault
installation at the superintendent's cemetery.

meaningful dignified

"The FDA
regulations are sweeping and as a new eye bank, it is more cost
effective and efficient for us to channel donations from these donors
to an eye bank with the infrastructure and regulatory procedures in
place to find recipients," Ramsey said.P.
(b) These estimated preliminary results are subject to change in
connection with the completion of the financial statements.4% +4.

personalizing sciencecare

1%
Average Dollar Amount per Pre-Need Contract +7.5%

All increases pertain to the same period in the prior year and increases in
number of interments and number of contracts primarily result from the
November 2005 acquisition.

Forward-Looking Statements

Certain statements contained in this press release, including, but not

limited to, information regarding the status and progress of StoneMor's
operating activities, the plans and objectives of StoneMor's management,
assumptions regarding StoneMor's future performance and plans, and any
financial guidance provided, as well as certain information in other
filings with the SEC and elsewhere, are forward-looking statements within
the meaning of Section 27A(i) of the Securities Act of 1933 and Section
21E(i) of the Securities Exchange Act of 1934.

offs sympathy

Non-Profit Writers/Business Editors

FORT WORTH, Texas----Families of
those whose loved ones die outside of a hospital setting in Tarrant
County may now have the opportunity to donate needed tissues for
transplantation.

Until the Company's 2005 financial statements are completed, there can be
no assurance that there will not be additional errors discovered that may
affect the periods indicated above, which may impact management's
determination of the effect of the adjustments necessary to correct any
misstatements, or that may affect any other fiscal periods.

ftc funeral

If eligible, the
eye bank's staff will contact the next-of-kin to offer the option and
if consent is given, the eye bank will facilitate the recovery of
transplantable eye tissues. Ramsey at the Fort Worth Eye Bank
or with sources at the Rocky Mountain Lions Eye Bank. Please see the reconciliation to GAAP
measures within this press release.0 million in partnership units.

expenses expensive

P.

7%
Number of Contracts Written +7.8%
Average Dollar Amount per Contract +7.4750, which was paid in
February 2006.

tombstones eulogy

Ramsey said the relationship with the Rocky
Mountain Lions Eye Bank simply makes sense given new stringent FDA
regulations concerning the transplant of eye tissues.4625 to $. In accordance with SAB 104, the Company recognizes
pre-need burial vault revenue when the vaults are installed in the ground.

meaningful medicaid

Editor: the Rocky Mountain Lions Eye Bank 's public relations
department will take media inquiries related to this release and
can arrange interviews with Mr.

PRESS RELEASE StoneMor Partners L.P. Announces Preliminary Selected 2005 Year-End Estimated Results

We expect a net profit of approximately $4,000,000 for the
year ended December 31, 2005(b) compared to a Net (Loss) of ($3,838,000)
for the year ended December 31, 2004. Net Cash provided by Operating
Activities of $7,485,000 for the year ended December 31, 2004 is expected
to be approximately $17,589,000 for the year ended December 31, 2005(b).3% +4.0
million in cash and $6.P.

decided funeral

(a) This is a non-GAAP financial measure, as defined by the Securities
and Exchange Commission.com.

directives gathers

ftc medicaid

-- The Company's Internal Audit Department is required to conduct
periodic surprise field audits to test and verify burial vault
installations.
StoneMor 's cemetery products and services, which are sold on both a
pre-need (before death) and at-need (at death) basis, include: burial
lots, lawn and mausoleum crypts, burial vaults, caskets, memorials , and all
services which provide for the installation of this merchandise. Distributable free cash flow is a significant
liquidity metric that we believe is an indicator of our ability to generate
cash flow during any quarter at a level sufficient to pay the minimum
quarterly cash distribution to the holders of our common units and
subordinated units and for other purposes such as repaying debt and
expanding through strategic investments.

sympathy meaningful

Distributable Free Cash Flow(a) for the year ended December 31, 2005(b) is
expected to be approximately $17,198,000.9% +1.

Distributable Free Cash Flow

The Company defines distributable free cash flow as net cash provided by
operating activities before appropriate reserves, if any, adjusted for
expenditures related to its initial public offering, less maintenance
capital expenditures and debt payments not funded by the proceeds of that
offering, and other expenditures not related to normal operating activities
during the period presented.P. The Company believes that the operations of these
properties will continue to improve.
Because the Company has not yet completed its assessment of internal
control over financial reporting, the Company's management may ultimately
identify additional control deficiencies that may constitute additional
material weaknesses, which it would also include in Management's Report on
Internal Control over Financial Reporting in the Form 10-K.

-- The Company's administrative and maintenance personnel are required to
undergo additional training with respect to the foregoing audit procedures
and the importance of the Company's internal controls. The revenue and net earnings that the Company should not have
recognized in 2005 are expected to be recognized in the first quarter of
2006.

Non-GAAP Financial Measures

Distributable Free Cash Flow

We present distributable free cash flow because management believes this
information is a useful adjunct to net cash provided by operating
activities under GAAP.

sympathy expenses

(NASDAQ: STON) today
announced preliminary selected estimated operating results for the fourth
quarter and year ended December 31 , 2005., the predecessor
to StoneMor Partners L.

Distributable free cash flow is similar to quantitative standards of free
cash flow used throughout the deathcare industry and to quantitative
standards of distributable cash flow used throughout the investment
community with respect to publicly traded partnerships, but is not intended
to be a prediction of the future.

directives gathers

Since 1998 , hospitals receiving Medicare funds have operated under
federal rules mandating all deaths be evaluated for donation
eligibility and that, if eligible, the next-of-kin is given the option
to make an eye, organ or tissue donation.

Material Weakness in Internal Control

Following an internal and external inspection of its cemetery locations,
the Company determined that some of the pre-need burial vaults that it
previously believed to have been installed in the ground during 2005 had
not been installed.
Specifically, the Company did not design and maintain controls to
ensure proper revenue recognition of pre-need burial vault
installations.

The Company 's management believes that the procedures described above will
serve to remediate the material weakness identified.P.

expenses communicates

More Tarrant County Families Able to Donate Tissues for Transplant; Rocky Mountain Lions Eye Bank Partners with Fort Worth Eye Bank

"We can more successfully
serve the Forth Worth community by focusing on making sure every
eligible family has the option and then ensuring the eye tissue is
recovered." Ramsey said the relationship with the eye bank in Colorado
ensures that the donor 's wish to help another is fulfilled by finding
a suitable recipient, no matter where in the world that might be.

Operating Statistics

The Company uses its operating data as an additional method for evaluating
its performance.P. The words "believe," "may,"
"will," "estimate," "continues ," "anticipate," "intend," "project,"
"expect," "anticipate," "predict," and similar expressions identify these
forward-looking statements. We
assume no obligation to publicly update or revise any forward -looking
statements made herein or any other forward-looking statements made by us,
whether as a result of new information, future events or otherwise.

sciencecare directives

Contact
information is found below. The
Company intends to file a Form 12b-25 requesting an automatic extension of
time to file its Form 10-K. However, our calculation of
distributable free cash flow may not be consistent with calculations of
free cash flow, distributable cash flow or other similarly titled measures
of other companies .

directives meaningful

On March 14, 2006, the Audit Committee retained independent legal counsel
to advise the Audit Committee with respect to this matter and to further
investigate the circumstances giving rise to the erroneous recognition of
revenue.

The independent investigation by counsel for the Audit Committee has just
commenced. The Company's management believes that, based on all errors
identified to date, the quarterly reports on Form 10-Q for each of the
three quarters ended September 30, 2005 will be restated.

decided funeral

If a person died outside of
a hospital under the jurisdiction of the medical examiner , such as in
a car accident, there was no routine mechanism to ensure families had
that option . "These are people whose loved ones most likely died under
very tragic and unexpected circumstances ," Ramsey said. The operating
performance of these cemeteries and funeral homes for November and December
2005 was significantly better than Company expectations.

Result of Existence of Material Weakness

As a result of the existence of the material weakness identified above, the
Company 's management expects to conclude that in the annual report on the
Form 10-K for fiscal 2005 that , as of December 31, 2005, the Company's
internal control over financial reporting as it relates to the recognition
of revenue from the sale of pre-need burial vaults was not effective based
upon the criteria in Internal Control-Integrated Framework issued by the
Committee on Sponsoring Organizations of the Treadway Commission (COSO). Distributable free cash flow is not a measure of
financial performance and should not be considered as an alternative to
cash flows from operating, investing or financing activities.

expenses directives

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- - kjjkjk

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