[Code of Federal Regulations] [Title 20, Volume 1] [Revised as of April 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR234.14] [Page 494] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 234_LUMP-SUM PAYMENTS--Table of Contents Subpart B_Lump-Sum Death Payment Sec. 234.14 Payment to an equitably entitled person. (a) An equitably entitled person's funds used to pay burial expenses may consist of: (1) The individual's own money; (2) Money in a joint account with the employee or another individual; (3) Money paid to an individual who was named beneficiary to receive the money; (4) A promissory note; or (5) Money which several people placed into a pooled fund. (b) Payment is made to equitably entitled persons in the following order: (1) The person who paid the funeral home expenses; (2) The person who paid the grave opening and closing expenses; (3) The person who provided the burial plot; and (4) The person who paid any type of expenses not listed in paragraphs (b)(1) through (3) of this section.