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Reporting Requirements

Certificate Holder Semi-Annual Reporting

(June 30th Filing due by August 14th and Dec 31st Filing due by February 14th)

Certificate Holders* must file reports semi-annually, within 45 days of June 30th and December 31st. Reports should be submitted for each Certificate Holder as well as each Branch Registrant. Reports are due August 14th and February 14th. The semi-annual report includes, but is not limited to, the balances of trusts, the value of insurance, and the number of contracts written, fulfilled, or cancelled.

The June 30th semi-annual filing is due by August 14th which covers January 1st through June 30th of the reporting period. The online reporting portal will open August 1st. You will need to upload your semi-annual statements (or combination of quarterly statements) through DOCUMENT UPLOAD.

The December 31st semi-annual filing is due by February 14th which covers July 1st through December 31st of the reporting year. The online reporting portal will open February 1st of the following year.

The December 31st semi-annual filing must be accompanied by the following:

  • An annual statement of trust activity from the trustee(s) for each merchandise and services trust account for the preceding calendar year for each Certificate Holder or Branch Registrant. If the trustee(s) changed during the reporting period, then a statement of trust activities from the new trustee as well as the old trustee should be submitted.
  • A policy listing showing the policy activity for the preceding calendar year should be included from each insurer used by the Certificate Holder and/or Branch Registrant to fund post-law preneed contracts.
  • Any Certificate Holders and/or Branch Registrants funding preneed with a Letter of Credit or Surety Bond should submit a detailed listing of the outstanding contract liability under each Letter of Credit or Surety Bond.

If a certificate holder twice defaults in complying with the Semi-Annual reporting requirements the commissioner may require the certificate holder to report quarterly within 45 days after the end of each calendar quarter. Defaults need not be consecutive.

*COAs that do not have preneed, but branches only, must submit a semi-annual report with the total preneed from all of its branches.

Statements are required to be submitted electronically by the following methods:

ATTENTION: The certificate holder is responsible for submitting the supporting documentation for its funding records (and those of its branches). Your filing is not considered complete until the Department receives the funding statements.

The Certificate Holder should submit the Certificate Holder – Semi-Annual Report and Branch Registrant – Semi-Annual Report(s) for any of its Branch Registrants through Preneed Online Reporting. For detailed information on how to complete the online filing, please see the Semi-Annual Online Reporting Instructions. See the slide presentations, Semi-Annual Report and Branch Registrant Report, for a step-by-step guide for submitting the online report.

It is imperative that your funding statements be submitted with your filing. The filing is not considered complete until the Department has received those statements. The Department cannot review your filing without those statements.

Inactive Report

If a Certificate Holder becomes inactive for any reason (surrender, expiration, etc.) then the Inactive Certificate Holder – Annual Report must be filed annually, so long as the Inactive Certificate Holder has at least one unfulfilled preneed contract. If the Inactive Certificate Holder has ever funded preneed contracts by trust and has one or more trust funded contracts outstanding/unfulfilled in the reporting year, then the Inactive Certificate Holder must file a statement of trust activities for each merchandise and services trust for the reporting year (January 1st – December 31st) with the Inactive Certificate Holder – Annual Report. The report and the statement from the trustee(s) regarding all trust activities (if applicable) is due within 90 days of the end of the reporting period, January 1st – December 31st (due April 1st). If the Certificate Holder has contracts funded by insurance, then a detailed statement from the insurer showing policy activity must accompany the report. Statements are required to be submitted electronically. See the Documentation section below for more details. See the slide presentation for a step-by-step guide for the submitting the online report. Inactive Online Report

Please see the slide presentation Inactive Report (Paper) for instructions on how to complete the paper form. Inactive Report (Paper)

Inactive – Annual Reports must be submitted online through ALDOI - Preneed Online.

Annual Report of Endowment Care

Endowment Care Reports are due by April 1 annually. No Cemetery Authority applying to renew its Preneed Certificate of Authority, will be renewed until such time as its Annual Endowment Care Report and the related Annual Endowment Care Trust Statement has been received. Please visit the Certificate of Authority & Branch Registration Renewal for further information regarding renewals.

All Endowment Care Cemeteries, whether licensed to sell preneed or not, must file a report and trust statement from the trustee on the trust’s activities for the reporting year, annually and within 90 days of the end of the reporting year (due April 1st). The report includes the annual trust statement provided by the trustee and if applicable a copy of each board member’s bond. At the Department’s discretion, the cemetery property sales log may be required to accompany the report as well. Trust statements are required to be submitted electronically. See the Documentation section below for more details as well as a list of trustees, who have agreed to electronically submit the required trust statements on behalf of their clients.

Please review the Filing Instructions for the Annual Report of Endowment Care prior to filing to ensure the information provided is accurate and as requested. See the slide presentation for a step-by-step guide for submitting the online report. ECC Annual Online Report

Please review the slide presentation ECC Annual Report (Paper) for instructions on how to complete the paper form. ECC Annual Report (Paper)

Quarterly Reporting

Quarterly reports are due on the following dates:

Due Date Reporting Period
February 14th October 1 - December 31
May 15th January 1 - March 31
August 14th April 1 - June 30
November 14th July 1 – September 30


Documentation

The required trust statements, policy listings and liability reports should be submitted electronically. The department will not contact insurers or trustees to request the required documentation.

DOCUMENT UPLOAD