Mortuary Science Preneed Information

All funeral providers must electronically submit a completed preneed trust fund report for each location annually. If you do not have preneed funds to report you will follow the instructions in the “How to Report No Preneed Funds” below. The Preneed 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 Preneed Trust Fund Report by March 31 each year.

How to report preneed funds

Log in to the Minnesota Department of Health (MDH) Licensing System.  

To report preneed arrangements, click on Minnesota Department of Health Licensing System Preneed Reporting. Then select ‘apply’.

You may use one of three methods to report accounts:

1. Preneed Trust Fund Ledger Spreadsheet (MS Excel) 
   Download the spreadsheet from the attachments page, complete all required fields, and upload the completed file to the same attachments area.
2. Preneed Trust Fund Ledger (MS Word) 
   Download the Word document from the attachments page, complete all required fields, and upload the completed file to the same attachments area.
3. Using your own report form 
   You may submit a customized report form if it includes all information required on the MDH-provided report forms and follows the same reporting structure and content requirements. The submitted form must clearly and accurately reflect all required preneed trust account details. If you have questions on what information is required, please visit our website for further guidance.

You will be directed to make payment of a $25 filing fee for each location with preneed funds to report. All fees are non-refundable. 

Using Your Own Report Form

You may submit a customized report form if it includes all information required on the MDH-provided report forms and follows the same reporting structure and content requirements. The submitted form must clearly and accurately reflect all required preneed trust account details listed below.

The itemized list of accounts and the summary page must include:

• Reporting year
• Establishment name; and
• Establishment license number

The itemized list of accounts must include:

• Beneficiary name (first, middle, last)
• Balance on January 1 of reporting year
• Deposits from the reporting year
• Interest earned from the reporting year
• Withdrawals from the reporting year
• Account number
• Account location (financial institution)

The establishment’s signed and notarized summary page must include:

• Total of all accounts beginning balance for the reporting year
• Total of all accounts ending balance for the reporting year
• Authorized representative notarized signature 

How to report no pre-need funds

To report NO preneed arrangements, click on Minnesota Department of Health Licensing System Preneed Reporting. Then select ‘apply’.

1. Fill out Establishment information.
2. Select ‘No’ if the establishment does not have preneed trust funds.
3. Review the affirmation then click the check box if you agree and sign.  
4. Click on Create Record in the bottom right of the screen.  

You do not have to pay a filing fee.

Contact information

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