Which pricing model is considered the keystone of the funeral rule?

The general price list (GPL) is considered the keystone of the funeral rule because it establishes a standard that funeral service providers must adhere to in their pricing practices. The GPL is a written document that itemizes the financial options available to consumers, allowing them to understand and compare prices for various funeral services and merchandise offered by a funeral home.

By mandating that funeral homes provide a GPL, the rule ensures transparency in pricing and gives consumers the ability to make informed choices during a sensitive time. This approach helps to protect consumers from unexpected costs and allows for better financial planning when dealing with funeral arrangements. The requirement for a GPL empowers consumers and promotes fairness in the industry's pricing practices, making it a fundamental component of the funeral rule.

The other options, while important aspects of financial statements, do not carry the same significance in promoting transparency and informed consumer choice as the GPL does.