All funeral providers must submit a separate completed Pre-Need Trust Fund Report Cover Sheet for each location annually. The Pre-Need Trust Fund Report must include all funds held in trust by the funeral provider as required by Minnesota Statutes 149A.97, subd. 2. Funds held in insurance or annuity products are exempt from the reporting requirement.
Submission Deadline. You must file a Pre-Need Trust Fund Report by March 31st each year.
If a location has pre-need funds to report:
- Submit a fee of $25 for each location with funds to report. Please make checks payable to: Commissioner of Finance. You may write one check for multiple locations.
- Use one of the following ledger methods to report accounts:
- Pre-Need Trust Ledger.
- Customized Pre-Need Form. You may submit your own form if the information is consistent with that required on the enclosed ledger form. However, even if you use your own form, you must complete the box in the bottom left corner of the MDH Pre-Need Trust Ledger. If you do not complete the box on the MDH ledger, your paperwork will be returned.
- Pre-Need Excel Spreadsheet. To use this method, complete the spreadsheet and after saving the file for your records, print the "Summary Sheet" from the spreadsheet and mail along with the Pre-Need Trust Fund Cover Sheet and any fees to the Mortuary Science Section.
- Total all accounts correctly, complete the box in the lower left corner, sign and have notarized where indicated. If you fail to follow these instruction, your forms will be returned to you.
- You must still complete and submit the Pre-Need Trust Fund Report Cover Sheet for each location
- Check the "No" box and complete information to identify the funeral establishment.
- You do not have to pay a filing fee.
- You may fax or email your cover sheet to us.
If a location has no pre-need funds to report: