Haw. Code R. § 16-75-2
Definitions of terms found in section 441-1, HRS, shall be adopted by reference. In addition, the following definitions shall be included:
"Board" means the designated board of trustees of the trust fund.
"Commingling" means to mingle or mix, such as deposit of client's funds in the licensee's corporation or personal account or with other trust accounts.
Financial integrity" means the financial soundness or financial responsibility of a cemetery or pre-need funeral authority to engage in business as a cemetery and pre-need funeral authority.
"Provider" means the person obligated to provide the pre-need funeral or interment services and merchandise described in a pre-need contract.
"Trust fund" means the perpetual care and pre-need trust.
"Year" means calendar or fiscal years, whichever is applicable to the closing of the licensee's books.
Haw. Code R. § 16-75-2