An irrevocable contract must be used solely for the purpose of paying for funeral expenses. Most people choose to make their pre-funding irrevocable because they want to ensure that the money will be there to pay for their funeral in the future. Irrevocable funds cannot be withdrawn for any reason prior to the death of the person for whom the pre-arrangement was made. Once withdrawn, the money can only be spent on funeral expenses. Any refunds or over-payments cannot be kept by the survivors, but will be returned to the state.