1. A. The annual report concerning prearranged funeral sales and trust account activities filed by funeral establishments pursuant to A.R.S. § 32-1391.15 shall contain the information indicated by the annual report format in Appendix E of 4 A.A.C. 12, Article 5. If a funeral establishment does not offer or sell prearranged funerals on or after January 1, 1985, it shall annually provide to the Department the information required by Appendix E of 4 A.A.C. 12, Article 5, concerning:

   1. 1. Each prearranged funeral trust account established before January 1, 1985, and in existence during any portion of the preceding calendar year; and
   2. 2. Trust account deposits, withdrawals and service fees during the preceding calendar year.

2. B. If a funeral establishment offers or sells prearranged funeral agreements on or after January 1, 1985, it shall annually provide to the Department the information required by Appendix E of 4 A.A.C. 12, Article 5, concerning:

   1. 1. Each prearranged funeral trust account established before January 1, 1985, and in existence during any portion of the preceding calendar year;
   2. 2. Each prearranged funeral agreement sold after January 1, 1985, and in existence during any portion of the preceding calendar year; and
   3. 3. Trust account deposits, withdrawals, and service fees during the preceding calendar year.

Historical Note

New Section R9-9B-308 recodified from R4-12-561 and amended at 32 A.A.R. 177 (January 9, 2026), effective January 1, 2026 (Supp. 25-4).