A tray assembly may be used in a rental casket system that ncludes a casket with a recessed side panel for ease of viewing. The casket includes a removable end piece which is one embodiment is located within grooves formed in the side panels of the casket. The grooves widen near the upper portion of the side panels and are partially covered by a top panel. The tray assembly that may be used as part of a cremation casket. The tray has short side walls and an inner assembly that prevents contact with a deceased when handholds in the tray assembly are used to move the tray assembly. The tray assembly includes side walls that are movably attached to end walls. Lids are provided with the tray so that the tray may also be used as an identification tray.