What Steve indicated is also the way they fill in old cisterns. Make sure you have plenty of holes punched in the bottom. Having worked in the oilfields, when we buried old concrete and iron, etc., we buried it below plow depth which is 3 feet. Three feet is more than plenty to grow grass, crops, and other landscaping over the pool and still allow the soil to drain enough that it won't harbor excess bacteria. That should be deep enough for a tree also.