3570                                         LAWS OF MARYLAND                                     Ch. 765

THE CLOSE OF EACH CALENDAR OR OTHER FISCAL YEAR CHOSEN BY THE
SELLER, A REPORT UPON FORMS PRESCRIBED BY THE SECRETARY,
CERTIFIED BY A CERTIFIED PUBLIC ACCOUNTANT EMPLOYED BY THE
SELLER, WHICH SHALL IDENTIFY THE NAME AND EACH LOCATION OF THE
SELLER; THE AMOUNT OF FUNDS RECEIVED BY THE SELLER DURING THE
PRIOR YEAR THAT ARE SUBJECT TO THE DEPOSIT REQUIREMENTS OF THIS
SECTION; THE AMOUNT OF FUNDS ACTUALLY DEPOSITED; THE NAME AND
ADDRESS OF THE TRUSTEE; AND WHICH SHALL BE ACCOMPANIED BY A FEE
OF $25. EACH SELLER WHICH INTENDS TO DISCONTINUE THE SALE OF
PRENEED GOODS AND SERVICES SHALL ADVISE THE SECRETARY WHEN FILING
THE REQUIRED REPORT FOR THE YEAR IN WHICH SUCH SALES ARE
DISCONTINUED.

(E)  ANY TRUST CREATED PURSUANT TO THIS SECTION SHALL BE A
SINGLE PURPOSE TRUST. TRUST FUNDS SHALL NOT BE AVAILABLE TO ANY
CREDITOR AS ASSETS OF THE SELLER.

(F)  THE TRUSTEE MAY RELY UPON ALL CERTIFICATIONS MADE
PURSUANT TO OR REQUIRED BY THE PROVISIONS OF THIS SECTION, AND
SHALL NOT BE LIABLE TO ANY PERSON FOR SUCH RELIANCE.

(G)  THE SELLER, UPON NOTIFICATION IN WRITING TO THE
TRUSTEE, AND UPON THE TERMS AND CONDITIONS AS THE AGREEMENT
BETWEEN THEM MAY SPECIFY, MAY TRANSFER THE SELLER'S ACCOUNT TO
ANY OTHER TRUSTEE QUALIFIED UNDER THE PROVISIONS OF THIS SECTION
TO ADMINISTER THE TRUST FUNDS. THE TRUSTEE, UPON NOTIFICATION IN
WRITING TO THE SELLER, AND UPON THE TERMS AND CONDITIONS AS THE
AGREEMENT BETWEEN THEM MAY SPECIFY, MAY TRANSFER THE SELLER'S
ACCOUNT TO ANY OTHER TRUSTEE QUALIFIED UNDER THE PROVISIONS OF
THIS SECTION TO ADMINISTER THE TRUST FUNDS.

(H) A PRENEED BURIAL CONTRACT SHALL BE EXECUTED IN
DUPLICATE, DATED, AND A SIGNED COPY GIVEN TO THE PURCHASER. THE
CONTRACT SHALL CONTAIN THE NAMES OF THE PURCHASER, THE SELLER,
AND ANY OTHER INDIVIDUAL, IF OTHER THAN THE PURCHASER, WHO IS TO
RECEIVE THE GOODS AND SERVICES CONTRACTED FOR AND A DESCRIPTION
OF THE GOODS AND SERVICES AND THE AMOUNT OF THE PURCHASER'S
FINANCIAL OBLIGATION. A PRENEED BURIAL CONTRACT MAY PROVIDE THAT
DELIVERY OF GOODS MAY BE ACCOMPLISHED BY ANY OF THE FOLLOWING:

(1)  THE TRANSFER OF PHYSICAL POSSESSION OF IDENTIFIED
GOODS TO THE PURCHASER OR AN INDIVIDUAL DESIGNATED BY THE
PURCHASER;

(2)  THE AFFIXING OR ATTACHING OF IDENTIFIED GOODS TO
A DESIGNATED INTERMENT SPACE;

(3)  THE SELLER HAS PAID FOR AND IS STORING SUITABLY
IDENTIFIED GOODS MARKED WITH THE NAME OF THE. BUYER AND SUPPORTED
BY VERIFIABLE RECORDS OF THE SALE AT THE CEMETERY OR OTHER
LOCATION OF THE SELLER UNTIL NEEDED; OR

(4)  THE SUPPLIER OF THE IDENTIFIED GOODS HAS CAUSED
TITLE TO SUCH GOODS TO BE TRANSFERRED TO THE PURCHASER OR AN
INDIVIDUAL DESIGNATED BY THE PURCHASER AND AGREED IN WRITING TO