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ANNUAL REPORT FILING INSTRUCTIONS
FOR PERPETUAL CARE CEMETERIES
Regulated Industries Unit (RIU)
Iowa Insurance Division (IID)
Iowa Department of Insurance and Financial Services
1963 Bell Avenue, Suite 100
Des Moines, IA 50315
Telephone: (515) 654-6600 Option 5
Facsimile: (515) 654-6500
https://iid.iowa.gov
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TABLE OF CONTENTS
1. General Instructions …………………………………………….…………..……..3
2. Steps To Access The Filing Portal To File The Annual Report........5
3. Cautions!…………………………………………………..……………………….……..6
4. Excel File Upload Instructions ……….………..……………………….……….7
5. Definitions and Terms ………………..…………………………….……….……14
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General Instructions
The Iowa Insurance Division (IID) is pleased to welcome you to our Regulated Industries Unit
(RIU) electronic filing process. If you have any problems with the electronic filing process, please
send your inquiries to: [email protected].
The electronic filing of the Perpetual Care Cemetery Annual Reports is due by April 30
th
.
Before you log into the RIU Portal, have these items ready:
1. Using the Perpetual Care Cemetery Excel template on the IID website via the link
https://iid.iowa.gov/regulated-entities/other/preneed-sales create the data submission
portion of your Annual Report. Then save the template in Excel using the required file-
naming convention: 20XX PCC ANRPT Cemetery Name.
2. Additional documents should be scanned and ready to be uploaded such as bank
statements, interment rights agreement, total return distribution documents, if
applicable, and other optional documents you want to provide for review. Use a
descriptive file name for each document uploaded.
3. Fees are paid electronically. You will need the nine-digit bank routing number that
appears on the bottom of your checks and the account number. The system does not
currently accept Credit/Debit card payments. The amount due must be paid via an
electronic check. For your payment to properly process, please provide the following
Originating ID number to your bank so the bank can release any debit blocks present:
L426004579. This should be done prior to completing the payment process.
4. Payment Process. The Division utilizes a payment platform called Gov2Go. Gov2Go is a payment
application exclusively used by government agencies. Gov2Go allows a person to create an
account and store payment methods, such as ACH information, with the ability to access these
methods at a later time for payment of fees. You will not be required to create a Gov2Go
account to pay your fees, but it will be offered as an option. After completing all required
annual report tasks, you will be allowed to pay your fees. Once you review all fees in the first
shopping cart, you will push the Payment button and be automatically redirected to the new
platform. Select the Pay Now button. You will then follow the prompts using the ACH/E-Check
button to pay one-time. Follow the screen prompts to complete payment. You will receive two
receipts: one from the filing portal system and one from Gov2Go.
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5. If the fees assessed on your account appear incorrect to you, please notify our office via
email at [email protected] prior to paying because our office cannot issue refunds for
incorrect amounts paid.
You can access the RIU Filing Portal via this link:
https://iid.force.com/CustomCommunityLogin
Bookmark this page for future reference.
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STEPS TO ACCESS THE FILING PORTAL TO FILE THE ANNUAL REPORT
1. Go to the RIU Filing Portal System Information Web page:
https://iid.iowa.gov/regulated-entities/other/preneed-sales. All the filing information
regarding the submission of the annual report can be found on this page, including:
instructions, checklists, Excel templates, forms, codes and lists.
2. Use the Google Chrome browser when logging into the Filing Portal, as other browsers
may not be supported.
3. Select the account.
4. Select ‘View Account Information’. Update your account information and select the ‘Go
To Home Page’ button at the bottom of the page. If you want to change your Business
5. Select ‘View Contact Information’. Update your contact information and select the ‘Go
To Home Page’ button at the bottom of the page. If you want to change your Contact
6. Select ‘View Annual Reports’.
7. Select the link for the Current Annual Report.
8. The next screen has several buttons. Select each button:
a. Instructions - Check the button to confirm you have read the instructions.
b. Submit Checklist – answer the questions and save.
c. Additional File Submission - upload documents such as, bank statements,
interment rights agreement, total return distribution documents, and any
other optional documents you want to provide for review.
d. Attestation – complete the attestation.
9. If applicable, Pay Fees – click on “Payment “, then you will be directed to a secure
payment page. Otherwise, move to step 12.
10. Pay the amount due, via an electronic check. Follow prompts on each page to complete
payment and receive an emailed confirmation receipt.
11. Return to “Home Page”.
12. Submit the report.
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Cautions!
1. If you exit the system before you submit your report, the system will save your
information until April 30
th
. Any partial filings that have not been submitted will
automatically be deleted.
2. If you are in the portal and there is NO activity for 45 minutes, the system will save your
progress and log you out. The system will not save unanswered Checklist questions.
3. You MUST use the Perpetual Care Cemetery Excel Template, provided on the RIU Filing
Portal System Information Page. The template can be used on a Windows or Macintosh
operating system. This template is the Perpetual Care Registry, required to be
uploaded under “Additional files submission” button on the Filing Portal.
4. The data file should be named as follows: 20XX PCC ANRPT Cemetery Name.
5. The system will only allow one submission of each annual report. If you need to amend
or supplement a report that has already been submitted, you will have to contact us at:
6. When entering dates, the format of the date is MM/DD/YYYY. The date may
automatically appear as ######, but it is simply the Excel file shrinking the columns, but
the data is still there.
Note: Leading zeros in the month may drop off; however, the leading zeros in the
day must remain (e.g. 3/04/2017).
7. Contract numbers may automatically change to a date format in Excel. If this occurs, you
will need to change this column to text format. This should only be done in this column
in the Excel file.
8. When the payment process is completed the report maybe automatically submitted.
You should log back into the portal to confirm the submission is complete. You should
also receive an emailed confirmation receipt from the filing portal.
9. The Account Principal Balance of Perpetual Care Trust should be reported at “Cost
Basis” rather than “Market Value” on the Checklist question.
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Perpetual Care Cemetery
EXCEL File Upload Instructions
Getting Started
Using Excel, open the ‘Perpetual_Care_Cemetery.xlsx’ template
file. https://iid.iowa.gov/regulated-entities/other/preneed-sales. This is the file you will use to
enter your annual report information, which pertains to the Perpetual Care Registry.
Special Notes
When you fill in the template file, only add the data/information requested. Do not change anything in
the column headers of the Excel sheet provided by IID. If any of the prefilled column headers is changed,
deleted or doesn’t appear as expected, IID will not accept your file and your annual report will be
considered incomplete.
Please do not:
• add formulas
• add additional columns
• skip rows or columns
• change the names of the columns in the header row (row 1)
• change the order of the header rows
• add formatting (e.g. bold, larger font, etc.)
• delete the header row (row 1) or any columns
• add any additional sheets to the Excel file. Keep everything on Sheet 1.
• exceed row 2000
• insert commas or special characters
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Filling out the Excel File
These instructions outline how to create the File using the IID Excel template. Enter your data in
all columns in the Perpetual_Care_Cemetery.xlsx file per the instructions given below.
Column A (Purchaser Name):
- This is a Mandatory field to be entered for every row of data you have. This field is frequently the
“title holder.” First Name followed by Last Name (any combination of upper or lower case letters
are acceptable for this column). Enter the Purchaser Name.
Column B (Date of Contract):
- This is a Mandatory field to be entered for every row of data you have. Enter Date of Contract
using the format MM/DD/YYYY.
Column C (Contract Number):
- This is not a Mandatory field. Enter the contract number you have assigned to the contract. If the
contract number automatically corrects to a date format, see Cautions! on page 6 of these
instructions.
Column D (Contract Amount):
- This is a Mandatory field to be entered for every row of data you have. Enter the Contract
Amount. Do not include symbols such as "$" or “,”. Enter the numbers in the format “XXXX.XX".
Don’t be concerned if trailing zeros drop off.
Column E (Number of Interment Spaces Sold):
- This is a Mandatory field to be entered for every row of data you have. Enter the number of
spaces sold for each interment rights agreement. For example, if there was one interment rights
agreement issued for three (3) actual spaces, you would enter “3” in this column. Do not include
special characters, only enter numerical values.
Column F (Amount of Perpetual Care Deposited in Trust):
- This is a Mandatory field to be entered for every row of data you have. Enter the dollar amount of
perpetual care deposited in trust. This amount would be equal to or greater than $50.00 or 20%
of the gross selling price received by the cemetery for each sale of interment rights, whichever is
greater. Do not include symbols such as "$" or “,”. Enter the numbers in the format “XXXX.XX".
Don’t be concerned if trailing zeros drop off.
Column G (Date Funds Deposited in Trust):
- This is a Mandatory field to be entered for every row of data you have. Enter the date the funds
were deposited into the Trust Account, using the format MM/DD/YYYY.
Column H (Bank Routing Number):
- This is not a Mandatory field. Enter a valid Bank Routing Number. CD’s, checking or savings trust
accounts must enter a Bank Routing Number.
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Column I (Bank Account Number):
- This is not a Mandatory field. Enter a valid Bank Account Number, if applicable. CD’s, checking or
savings trust accounts must enter an Account Number.
Column J (Comments):
- This is not a Mandatory field to be entered for every row of data you have. Enter any comments
for the specific contract or simply state “no comments” in the column. You may enter up to 200
characters including spaces and periods.
Do not leave any blank/empty rows in between the data. Start entering the data on row 2, then row
3, etc.
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Saving the Excel File
Once all the data has been entered save the Excel file on your desk top or any drive you can access easily.
To save the file follow these steps:
Step 1): Click “FILE” on the top left corner of Excel form. Other versions of Excel may appear slightly
different.
Step 2): Then Click on “Save As”.
Step 3): Select a location to save your file.
Step 4): Select Browse to choose your folder where you will save the file.
Step 5): Enter the name to save the file in this format. (20XX PCC ANRPT Cemetery Name)
Uploading the EXCEL File
You are now ready to upload your file through the RIU Filing Portal
https://iid.force.com/CustomCommunityLogin
Step 6) Select ‘Additional file submission’ from the filing portal.
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Step 7) Select ‘Upload’ in front of Perpetual Care Registry.
Step 8) Select ‘Choose File’.
Step 9) Complete the following in the order given below:
- Locate where you saved your Excel file (example Desktop).
- Select the 20XX PCC ANRPT Cemetery Name file for the year you are reporting.
- Select ‘Open’.
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Step 10) Select ‘Upload’.
Step 11) The Excel File you uploaded should appear as an attachment as shown on the following
screen. You have now uploaded the annual report. Return to step 7 to upload other required or
optional documents.
Step 12) Now that you have attached the required and any optional documents, select ‘Done’ to
submit.
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Step 13) Select “Attestation” and confirm. Then select “Pay Fees” and follow the directions. Once your
fees are paid, confirm your Annual Report is submitted.
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Definitions and Terms
1. Account Holder: The individual or entity who is the owner of an account at a financial institution
who is authorized to control and perform transactions on behalf of the account.
2. Care Fund: Means funds set aside for the care of a perpetual care cemetery.
3. Cemetery Merchandise: Means foundations, grave markers, tombstones, ornamental
merchandise, memorials, and monuments sold under a purchase agreement that does not
require installation within twelve months of the purchase.
4. Certificate of Interment Rights: Means the legal document evidencing the conveyance of
exclusive rights of interment, upon payment in full of the purchase price, and identifying the
owners of all interment rights sold under the purchase agreement. A Certificate of Interment
Rights may convey more than one Interment Space.
5. Contract Amount: Means the aggregate amount a purchaser is obligated to pay for Interment
Rights conveyed by a Certificate of Interment Rights, exclusive of any finance charges.
6. Contract Owner: Means any natural person specified or included in a purchase agreement, upon
whose future death interment rights are provided under the purchase agreement.
7. Date of Contract: The calendar date, in MM/DD/YYYY format, which the contract occurred.
8. Financial Institution: Means a state or federally insured bank, savings association, credit union,
trust department thereof, or a trust company that is authorized to do business within this state
that holds care funds.
9. Interment Rights: Means the right to place remains in a specific location for use as a final resting
place or memorial.
10. Interment Rights Agreement: Means an agreement to furnish Interment Rights.
11. Interment Space: Means a space used or intended to be used for the interment of remains,
including but not limited to a grave space, lawn crypt, mausoleum crypt, and niche.
12. Purchaser: Means the person identified in the Interment Rights Agreement as the individual
purchasing the Interment Rights.
13. Transaction: Means a deposit at a financial institution, a withdrawal at a financial institution, an
assignment of insurance policy or annuity proceeds, a transfer of ownership of an insurance
policy or annuity, the issuance of a burial or final expense insurance policy.
14. Trustee: Means an individual person or member of a board given control or powers of
administration of property in trust with a legal obligation to administer it solely for purposes
specified.
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15. Total Return Distribution: Means an income distribution method under which a perpetual care
cemetery treats net appreciation, realized and unrealized, in the fair value of the assets of their
care fund as if it were net income of the trust for purposes of determining the amount available
for distribution. A perpetual care cemetery using the Total Return Distribution Method
distributes a percentage, not to exceed 5%, of the fair market value of the care fund as of the last
day of the trust fiscal year immediately preceding the distribution year. The election to use a
Total Return Distribution Method must be approved by the Iowa Insurance Division.
