Siman 358
Presented here for study, not as a practical ruling. The Shulchan Aruch rules by Sephardi custom, the Rema's glosses by Ashkenazi custom, and the Kitzur follows Ashkenazi custom. For a practical question, ask your rabbi.
א נוֹשְׂאֵי הַמִּטָּה, וְחִלּוּפֵיהֶן, וְחִלּוּפֵי חִלּוּפֵיהֶן, בֵּין אוֹתָם שֶׁהֵם לִפְנֵי הַמִּטָּה בֵּין אוֹתָם שֶׁל אַחֲרֶיהָ, מֵאַחַר שֶׁלַּמִּטָּה צֹרֶךְ בָּהֶם, פְּטוּרִים מִקְּרִיאַת שָׁמַע; וּשְׁאָר הַמְּלַוִּין אֶת הַמֵּת, שֶׁאֵין לַמִּטָּה צֹרֶךְ בָּהֶם, חַיָּבִים. וְעַיֵּן בא"ח סִימָן ע"ב.
1 They who carry the bier and they who relieve them and they who relieve these, both they who go before and they who follow the bier, — [the law is that] they who are needful for the bier are exempt ( from reciting the Shema), and the others who follow the corpse, who are not needful for the bier, are not exempt.
ב אֵין מוֹצִיאִין אֶת הַמֵּת סָמוּךְ לִקְרִיאַת שְׁמַע, כָּל שֶׁאֵין שְׁהוּת לְהוֹצִיאוֹ לְקִבְרוֹ קֹדֶם שֶׁיַּגִּיעַ זְמַן קְרִיאַת שְׁמַע; וְאִם הִתְחִילוּ לְהוֹצִיאוֹ, אֵין מַפְסִיקִין כְּדֵי לִקְרוֹת. הַגָּה: וְיֵשׁ לְהַמְתִּין מִלְּקָבְרוֹ עַד שֶׁיּוּכְלוּ לְשַׁעֵר שֶׁכְּבָר הִתְפַּלְּלוּ רֹב הַקָּהָל; וְאֵין חִלּוּק בָּזֶה בֵּין קְרִיאַת שְׁמַע שֶׁל שַׁחֲרִית לִקְרִיאַת שְׁמַע שֶׁל עַרְבִית. וְיֵשׁ מְקִלִּין בְּשֶׁל עַרְבִית, הוֹאִיל וּזְמַנָּהּ כָּל הַלַּיְלָה (מְבֹאָר בא"ח סִימָן ע"ב).
2 The corpse is not brought out [for burial] close to [the prescribed period] for the reading of the Shema whenever there is no time to bring him out [and] to bury him before the time for the reading of the Shema arrives; but if they had [already] commenced to bring him out, they do not desist in order to read [the Shema ]. Rema: One must wait with the burial until it may be estimated that the majority of the community had recited the Tefillah; and there is no distinction in this [ respect ] between the reading of the morning or the evening Shema. Some are lenient regarding the evening [ Shema ] since its [ prescribed ] time extends throughout the night.
ג בְּמָקוֹם שֶׁיֵּשׁ כַּתָּפִים מְיֻחָדִים לָשֵׂאת אֶת הַמִּטָּה, אֲסוּרִים בִּנְעִילַת הַסַנְדָּל, שֶׁמָּא יַפְסִיק סַנְדָּלוֹ שֶׁל אֶחָד מֵהֶם, וְנִמְצָא מִתְעַכֵּב מֵהַמִּצְוָה. הַגָּה: יֵשׁ מְקוֹמוֹת שֶׁנָּהֲגוּ שֶׁהָאֲבֵלִים יוֹצְאִים רִאשׁוֹן מִן הַבַּיִת, וְהַקְּרוֹבִים וְהַמִּטָּה אַחֲרֵיהֶם, וְהָרְחוֹקִים נוֹתְנִין הַמֵּת עַל הַמִּטָּה, וְלוֹקְחִים הָאֲבֵלִים וְהַקְּרוֹבִים הַמִּטָּה עַל כִּתְפֵיהֶם, וְאַחַר כָּךְ שְׁאָר הָעָם (כָּל בּוֹ). יֵשׁ אוֹמְרִים כְּשֶׁמַּגִּיעִים עִם הַמֵּת לַקְּבָרוֹת, מַעֲמִידִים אוֹתוֹ כָּל ד' אַמּוֹת קֹדֶם שֶׁנִּקְבַּר (שָׁם וּב"ז); וְכֵן נָהֲגוּ הָאִדָּנָא לְהַעֲמִידוֹ ב' ג' פְּעָמִים קֹדֶם שֶׁאוֹמְרִים עָלָיו צִדּוּק הַדִּין, וּבְיָמִים שֶׁאֵין אוֹמְרִים צִדּוּק הַדִּין אֵין צָרִיךְ לְהַעֲמִיד אוֹתוֹ (מ"כ בְּשֵׁם מהרי"ל).
3 In a locality where there are appointed pall-bearers to carry the bier, they [the pall-bearers] are forbidden to put on sandals lest [a thong] of one's sandal break with the result that he is prevented from [observing] the religious act. Rema: There are localities where it is customary that the [ immediate ] mourners leave the house first and [ then ] the relatives and the bier after them, and the strangers place the corpse on the bier, and the [ immediate ] mourners and the relatives take the bier on their shoulders and afterwards [ this is done by ] the rest of the people. Some say that when they arrive with the corpse at the graveyard, they make halts with him [ the corpse ] every four cubits before he is buried. Thus is the common practice today,— to make halts with him two or three times before they recite Ẓidduk Haddin for him; and on days when Ẓidduk Haddin is not recited it is unnecessary to make halts with him.