If she is still mentally competent, the best way is for her to add him to her accounts, making them joint accounts. That way, as an owner, he can access them after she passes and they will in fact become his accounts on her death (joint accounts with right of survivorship become the surviving owner's accounts on the death of the other owner).Alternately, many funeral homes let you pre-pay for funerals, so she could pay for her own arrangements now.