Which of the following individuals cannot borrow from the prearrangement trust funds?

The rationale behind this answer lies in the strict regulations that govern prearrangement trust funds within Washington's legislative framework. Prearrangement trusts are established to ensure that funds intended for funeral services are used strictly for that purpose, protecting consumers' interests and preventing misuse of the funds.

Individuals such as officers or directors of the funeral establishment, beneficiaries of the trust, and trustees of the prearrangement trust are all prohibited from borrowing from these funds. This prohibition helps to maintain the integrity and purpose of the trust, ensuring that the funds are available for the intended beneficiaries upon their passing and cannot be diverted for other uses.

By specifically preventing these groups from accessing the funds through loans, the law safeguards against potential conflicts of interest, self-dealing, or financial mismanagement. This maintains the trust's role as a secure, dedicated source of financing for funeral services as anticipated by the individuals who set up the arrangements.

Thus, all listed individuals cannot borrow from the prearrangement trust funds, which confirms the correctness of the answer that states "All of the above" are prohibited from accessing these funds in a borrowing capacity.