239 Mass. Reg. 4.05
If any funeral good or service which was selected by the Buyer and identified in a Pre-need Funeral Contract at the time that contract was created is unavailable at the time of the death of the Beneficiary of that contract, the Licensed Funeral Establishment which is responsible for performing that Pre-need Funeral Contract shall provide the Beneficiary of the contract with a good or service selected by the Buyer, or if the Buyer is unavailable, the Beneficiary's next-of-kin, whose fair market value is equal to or greater than the value of the good or service which is now unavailable. Where the Pre-need Funeral Contract was a Cost-protected Pre-need Funeral Contract, as defined in 239 CMR 4.01, the substituted good or service shall be provided to the contract Beneficiary at no additional cost. Where a Pre-need Funeral Contract is not cost protected, the goods and services selected were identified by the Buyer as being Irrevocable, and the costs of the goods and services exceeds funds provided by the Pre-need Funeral Contract, the estate of the Beneficiary may elect to cancel excess goods and services in lieu of providing additional funding.
239 CMR 4.05