Bus. & Prof. Code 7735 requires a funeral establishment to hold money it has received pursuant to a preneed agreement, and “any agreement collateral thereto,” in trust until the funeral establishment performs the contract.  This decision holds that the statute requires even money paid for services or merchandise furnished immediately upon payment to be held in trust if the contract for the services or merchandise is collateral to the preneed agreement.  Here, Trident’s contracts provided for some merchandise and services to be delivered immediately, but the court holds the money paid for those services and merchandise had to be held in trust since the agreement for them was collateral to the preneed agreement since it was entered into at the same time and as part of a single “standard plan.”  And the services and merchandise were worthless apart from the preneed agreement.