(a) The seller of a trust-funded prepaid funeral benefits contract may withdraw money from earnings on an account described by § 154.253 to pay:
(1) reasonable and necessary trustee‘s fees or depository fees;
(2) the examination fee for one examination by the department each calendar year; or
(3) the expense of preparation of financial statements required by the department, including those financial statements required by the department instead of an examination.
(b) With the department’s prior approval, the seller may withdraw money from earnings on an account to pay:
(1) any tax incurred because of the existence of the account; or
(2) an assessment under Subchapter H.