I find it doubtful that the distinction is so clear-cut. Low-temperature surgery (which involves perfusion with cold saline to lower body temperature and stop the heart) is not considered embalming.
Is there any form of embalming which takes place while people are still legally alive?
http://www.alcor.org/blog/?p=2716
Previously on LW: Aug 18, Aug 25, Aug 27, Jan 22.