Just a few comments to clarify this question. Firstly, I believe that any entity offering a pre-need agreement/plan MUST be properly licensed in the state they are in. (Check the link I have included below)
Smart Cremation only has about 4-5 locations and they are all west coast, so not much use if you live anywhere else in the US.
Neptune Society is now owned by SCI, which is the largest funeral corporation in the US, so not sure about SC's allegiance here!
Check out this useful link with a state-by-state guide to pre-need funeral contracts: http://assets.aarp.org/rgcenter/consume/d17093_preneed.pdf
There has been controversy about prepaid funeral/cremation plans, so do make sure you thoroughly check out what you are getting, what your refund/transfer options are and what happens to any interest accrued.