The story begins with Leonard (Martin Balsam) visiting a mortuary to prepay for a funeral. There, he arranges for a very expensive and wonderful funeral.
When he arrives home, you see that Leonard isn't rich nor does he have an especially nice life. He's married to a bedridden woman who is very demanding and quite the nag. One of the things she nags him about is his job and money....and she insists that he demands a raise. It also turns out while bedridden, she really is choosing this sort of life, as doctors have advised her to get out of bed and exercise...which she refuses to do. You now can see why he's prepared for a funeral!
"Final Arrangements" is about the darkest episode I've seen of this show...and I've seen about 80% of the episodes. It's hard to enjoy it in some ways because it is so dark and sad. But it is well made and earns a 7 for this and Martin Balsam's fine acting.