Whose name must appear on the statement of goods and services for prearranged services?

The correct answer is the funeral establishment's name must appear on the statement of goods and services for prearranged services. This is crucial because the statement is a formal document that outlines the services and goods provided by the funeral establishment to the client. It serves as a written record of the arrangements made and ensures transparency in the transaction.

Having the funeral establishment’s name on the statement helps to identify the entity responsible for providing those services and goods. It also assures compliance with regulations governing funeral services, which generally require that documentation be clear and accurate to protect consumers' rights. This clarity is particularly important in prearranged services, as clients often enter into long-term financial commitments based on these statements.

In contrast, the other names mentioned would not serve this purpose fully. While the funeral director may oversee the arrangements, it's the establishment that holds liability and is the contractual party in the arrangement. The client's name might appear in other documents but isn’t the entity providing the services. Likewise, the insurance company plays a role in the financial aspect but does not deliver the funeral services directly. Thus, having the funeral establishment's name is key for both legal and consumer protection reasons.