Arbor Memorial Services Inc. Declares Dividend

    TSX ABO.A and ABO.B

    TORONTO, Dec. 18 /CNW/ - ARBOR MEMORIAL SERVICES INC. today announced
that the Board of Directors declared a quarterly cash dividend of $0.11 per
share. The quarterly dividend will be paid on January 28, 2009 to shareholders
of Class A and B shares of record as at January 14, 2009.
    The dividend is designated as an "eligible" dividend for the purpose of
the Income Tax Act (Canada).

    Arbor Memorial Services Inc. owns 41 cemeteries, 26 crematoria, 4
reception centres located on cemetery premises, and 87 funeral homes in eight
provinces of Canada.

    %SEDAR: 00007478E

For further information: Brian D. Snowdon, President and CEO; Laurel L.
Ancheta, Vice President and CFO, Phone: (416) 763-4531