In this chapter, the following terms have the meanings indicated. Terms Defined. “At need” means funeral arrangements made after the death of an individual by one authorized to make those arrangements. “Beneficiary” means the individual on whose behalf the preneed contract is purchased. “Board” means the State Board of Morticians and Funeral Directors. “Buyer” means an individual who agrees to buy certain mortuary science services and merchandise in a preneed contractual arrangement. “Casket vault” means a combination casket and outer burial enclosure. “Contract” means preneed contract. “Irrevocable trust” means an arrangement, which cannot be revoked after its creation, by which property is transferred with the intention that it be administered by a trustee for another's benefit. “Licensee” means an individual who has been issued either a mortician, funeral director, or surviving spouse license by the Board. “Preneed addendum form” means the form provided by the Board to show the allocation of preneed funds. “Preneed contract” means an agreement entered into by a licensed mortician, a licensed funeral director, or holder of a surviving spouse license with a buyer in advance of the death of that individual or beneficiary. “Seller” means a licensed mortician, licensed funeral director, or a holder of a surviving spouse license who agrees to sell certain mortuary science services or merchandise in a preneed contractual arrangement between a buyer and a funeral establishment. “Trustee” means the seller of preneed mortuary services or merchandise selected under the terms of an irrevocable trust arrangement established on behalf of the beneficiary for the purpose of eligibility for Social Security or other governmental benefits. “Unable to perform” means that the seller has died or become disabled, or that the funeral service business has discontinued.