Section 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.