All Funeral Establishments with a prearranged funeral sales endorsement must file an Annual Trust Report with the Arizona State Board of Funeral Directors and Embalmers on or before May 1st.
The Annual Trust Report can be filled out online prior to notarizing.
Instructions: Click on the instructions below to complete the annual trust report.
How to Submit:
Log into your establishments e-licensing account. Click on the “Service Request” tab located at the top of your dashboard.
For “Select a License” select the funeral establishment sales endorsement license number.
For “Service Request Type” select “Annual Trust Filing Report” from the drop down.
Attach the completed trust report and click submit. You will automatically be redirected to the payment screen.
Click the “Pay Now” button and complete the required fields to complete the payment of the filing fees.
*You will receive an automatic confirmation email.
Payment & Fees: Payment for your annual trust report is completed online as part of the submitted service request.
Pursuant to A.R.S. § 32-1309 (E) (9) and A.A.C. R4-12-108 (A) (1):
1. For each funeral establishment that has a prearranged funeral trust account and files an annual trust report in the time and manner required in A.R.S. § 32-1391.16, $150.00.
Pursuant to A.R.S. § 32-1309 (E) (10) and A.A.C. R4-12-108 (A) (2):
2. For each funeral establishment that has a prearranged funeral trust account and files an annual trust report late or incomplete, $200.00.
For each establishment which does not have a prearranged funeral trust account established after January 1, 1985 but has contractual prearranged funeral agreements, fixed or non-fixed, and files timely and complete, $150.00.
For each establishment which meets the criteria in subparagraph C of A.R.S.§ 32-1391.16. but files late, incomplete or otherwise inconsistent with A.R.S. § 32-1309 (E) (10) and A.A.C. R4-12-108 (A) (2), $200.00.
This is a statutory requirement and failure to file could result in disciplinary action against the establishment license and/or the endorsement to that license.
Pursuant to A.R.S. § 32-1391.16.A, “On or before May 1, each funeral establishment holding a prearranged funeral sales endorsement shall file an annual report with the board concerning its prearranged funeral sales and trust account activities during the preceding calendar year.”
Additionally, A.R.S. § 32-1391.16.D states,” Each funeral establishment that does not offer or sell prearranged funerals funded by trust or hold a prearranged funeral sales endorsement shall file with the board the annual report described in subsection C of this section concerning all prearranged funeral trust accounts established before January 1, 1985 and in existence during the preceding calendar year on or before May 1. For the purposes of this subsection, "prearranged funeral trust account" includes all prearranged funeral trust accounts or funds established pursuant to laws in existence before January 1, 1985.”
PLEASE NOTE: All prearranged funeral sales contracts must be reported whether there are any existing trust accounts handled or controlled by the funeral home, certain securities, including stocks, bonds, debentures, or insurance, or any other agreement or combination of agreements under which a payment is made or is to be made to the mortuary before the death of the intended beneficiary for funeral goods and services to be delivered or performed after the death of the beneficiary.
Certain prearrangements which are not contractual and where the mortuary has not received, or does not have the legal right to receive monies, are not prearranged funeral sales contracts and need not be reported. These include a prearrangement whereby an individual consumer establishes a savings account or individual trust account with a financial institution payable at death (P.O.D.) to the mortuary, as long as the funds and the trust account documents are under the sole control of the beneficiary during his lifetime.