An equitably entitled person's funds used to pay burial expenses may consist of:
The individual's own money;
Money in a joint account with the employee or another individual;
Money paid to an individual who was named beneficiary to receive the money;
A promissory note; or
Money which several people placed into a pooled fund.
Payment is made to equitably entitled persons in the following order:
The person who paid the funeral home expenses;
The person who paid the grave opening and closing expenses;
The person who provided the burial plot; and
The person who paid any type of expenses not listed in paragraphs (b)(1) through (3) of this section.