For people who have just died, when I give my Compassion/Lovingkindness wish, I just put a little prepositional phrase in the beginning, "If rebirth is true may so and so... find peace of mind". So as far as a special wish to someone who's already died is concerned, I'd add that on the front because we personally don't know if they still exist. But if rebirth is true then they are now existing in another body. Now, as for somebody who is dying, I don't change my Compassion/Lovingkindness wish because I feel my wish is a universal wish that'll go for everyone.