Oklahoma Code § 8-217

Title 8. Cemeteries: Merger, consolidation or reinsurance
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(a) No burial association shall merge, consolidate, or reinsure
all of its business with another burial association, except with the
approval of the Oklahoma State Board of Embalmers and Funeral
Directors.
(b) A copy of the agreement or document effecting such merger,
consolidation, or reinsurance shall be filed with the Oklahoma State
Board of Embalmers and Funeral Directors.

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