It happened at Rathass graveyard in Tralee this morning.
Local Gardaí say the man was pronounced dead at the scene, and his remains have been removed to University Hospital Kerry.
The scene is sealed off to facilitate a technical examination by forensic investigators.
Barry Roche, from The Irish Times, says a woman was also seriously injured in the incident:
"A man and woman who were attending a funeral in Tralee today were attacked in Rathass graveyard on the Killarney side of town. The man was rushed to Kerry General Hospital which is just across the road, less than with a few hundred yards away, but tragically he passed away. The woman we understand has serious injuries. Our understanding is that they're both man and wife. We believe they're from Killarney."