20 CFR §234.14

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