What is the protocol for the flag presentation during a military funeral?

During a military funeral for a member of the U.S. Armed Forces, an American flag is draped over the coffin of the deceased. The exact position of the flag on the casket depends on whether the coffin is open or closed.

The flag does not go into the burial plot with the deceased. During the playing of "Taps" as the ceremony concludes, the flag is taken off the casket and held by the pallbearers. Once the playing of "Taps" is complete, the flag is folded into a triangle. A representative of the deceased's service branch then hands the flag to the next of kin as a keepsake.