WAG 07-02-08-e
As an ongoing administrative expense, the funeral home is entitled to 5% of the principal (onetime only) and 5% of the annual interest. Only allow an administrative expense deduction from the value of the burial fund if they are being charged by the funeral home.
If the client defaults on a revocable contract with the funeral home prior to death, the funeral home is entitled to 25% of the amount withdrawn, or $35, whichever is larger. The actual amount the client receives after the funeral home's deduction is a nonexempt asset that is applied to the asset limit.