A seller shall provide the buyer with: A general price list of all goods and services for the buyer to keep; A statement of goods and services that are reasonably expected to be required at the time of need, but are not included in the preneed contract; Information concerning cancellation and refund rights under Health Occupations Article, §7-405(d), Annotated Code of Maryland; A receipt for all monies received and a copy of the completed forms signed and executed by the seller and the buyer; and A copy of the deposit slip showing the amount of preneed funds deposited into an interest-bearing escrow or trust account with an FDIC insured account under Regulation .04A of this chapter. The seller shall perform the contract according to the contract's terms and at the agreed upon price. The seller shall substitute comparable merchandise when the specified merchandise is unavailable. The seller is not responsible for those events which are beyond the seller's control, such as changes in cemetery requirements. Nothing in this regulation shall prohibit a funeral home from its rights to transfer escrow or trust accounts from one institution to another FDIC insured banking institution. The funeral home shall provide the new account information to the buyer along with a copy of the deposit slip within 30 days after transferring preneed funds. The funeral establishment and the establishment's supervising mortician shall be responsible for providing the services contracted. In the case of a funeral establishment owned by a corporation licensed under Health Occupations Article, §7-309, Annotated Code of Maryland, the supervising mortician and the corporation shall be responsible for the services contracted.