Okla. Stat. tit. 8, § 8-217
Merger, consolidation or reinsurance
(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.