You will be responsible to pay any taxes on the interest earned even if you cancel your trust account. Because of the on-going risk that a funeral home takes in guaranteeing prices for you, the funeral home may not be required to return this excess money. It may be deposited in a separate trust account in your name. An amount deposited which is not payment in full may be credited against the cost of merchandise or services contracted for by representatives of the deceased. The use or attempted use of an oral preneed funeral contract or a written preneed funeral contract in a form not approved by the department is a violation of this chapter by the person selling services or merchandise under its provisions; except that minor modifications to a contract form furnished or approved by the department do not invalidate the contract.
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