Mortuary Science Pre-Need Information

All funeral providers must submit a separate, completed Pre-Need Trust Fund Report Cover Sheet (PDF) 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, section 149A.97, subdivision 2. Funds held in insurance or annuity products are exempt from the reporting requirement.

Deadline

You must file a Pre-Need Trust Fund Report by March 31 each year.

How to report pre-need funds

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: Minnesota Department of Health. You may write one check for multiple locations.

Use one of the following ledger methods to report accounts:

• You may use the Pre-Need Trust Ledger template (Excel) provided. To use the provided report form, complete the spreadsheet, print and send all supporting documentation (itemized list of accounts if separate from Excel spreadsheet) to the Mortuary Science section.
• Using your own report form
  You may submit your own form if the information is consistent with that required on the provided report form.

No matter which option you select, your pre-need report must include the itemized list of accounts and be totaled correctly. Complete the beginning and ending balance section; include the license number, reporting year, and name of facility; have it signed and notarized where indicated. If these forms do not contain this information, your forms will be returned to you.

How to report no pre-need funds

If a location has no pre-need funds to report:

• You still must 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 coversheet to MDH.

Contact information

If you have questions, contact the MDH Mortuary Science Section at 651-201-4200 or health.mortsci@state.mn.us.