Delaware Administrative Code
Title 5 - Banking
3400 - Funeral Contracts
3401 - Operating Regulation
Section 3401-7.0 - Disclosure Requirements for the Irrevocable Trust Documents

7.1.1 A provision expressly stating that the trust is irrevocable ;

7.1.2 A provision that upon the discontinuation of business or the inability to provide the contracted goods or services by the original trustee, the funds held in the trust shall be transferred to either a specified successor trustee or a successor trustee selected by either the contract beneficiary, or an appropriate representative of the beneficiary;

7.1.3 A provision that if funds held by the trust are inadequate, at the death of the contract beneficiary, to cover the beneficiary's funeral expenses, the trustee shall contribute all trust funds toward payment of those expenses;

7.1.4 A provision that if the funds held by the trust exceed the beneficiary's funeral expenses, the excess funds shall be paid to the beneficiary's estate ;

7.1.5 A provision that the trustee may, from time to time, accept monetary contributions to the trust; and

7.1.6 A provision stating "In no event shall the principal amount of the trust exceed $15,000, excluding accrued interest."