(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.

(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.