Iowa has a very large number of cemeteries and burial sites. Most cemeteries and burial sites are not required to register with the Iowa Insurance Division and some are exempt from the requirements and provisions of the Iowa Cemetery Act located at Iowa Code Chapter 523I.
Perpetual Care Cemeteries
A perpetual care cemetery is a cemetery which has established an irrevocable trust fund for the general care and maintenance of the cemetery.Perpetual care cemeteries must submit a report to the Iowa Insurance Division pursuant to Iowa Code § 523I.813 by April 30 of each year.
Filing the Annual Report in OPTins
The Division requires the use of OPTins (Online Premium Tax for Insurance) for the submission of the perpetual care cemetery annual report. OPTins is a secure Web application which facilitates the submission of premium tax, surplus lines, and other state-specific filings and payments to participating states.
Registration
If you do not have an OPTins account:
Go to the OPTins content page, scroll down to the Implementation Forms section, and select the Standard Implementation Paperwork to download the PDF.
After completing the paperwork, add it as an attachment on a new email to the OPTins Marketing Team at [email protected].
If you have questions about the paperwork, please email the OPTins Marketing Team or call 816-783-8787 and leave a message. Setup of a new account may take 7-10 business days.
You may be asked by the OPTins implementation team to complete a short tutorial and quiz that will provide instructions on completing different tasks within OPTins.
Avoid sending emails securely or encrypted to OPTins, as their system may not receive the email.
Please check your spam, junk, or promotions folder for emails from the OPTins implementation team, coming from the NAIC.org domain.
If you already have an OPTins account, just enter your username and password at OPTins User Login.
Filing
In OPTins, you will be able to:
Access and complete the annual report by logging into your OPTins account and entering your username and password at OPTins User Login.
All annual reports must be filed under the perpetual care cemetery name.
Training Webinar
Please watch the recorded webinar hosted by the Division on February 24, 2026, which demonstrates the steps for completing and filing the annual report through OPTins. Instructions for completing the OPTinsStandard Implementation Paperwork begin at 53 minutes and 50 seconds into the recording.
Frequently Asked Questions
Enter the name of the perpetual care cemetery filing the annual report.
Choose "Not Required to File" from the dropdown selection.
Prior Year Annual Reports
Prior year annual reports will remain available in the RIU filing portal through June 30, 2026.
Financial institutions are encouraged to download and retain copies of prior filings before that date, as the RIU portal will no longer be accessible after June 30, 2026.
Government Cemeteries
List items for Government Cemeteries Frequently Asked Questions
Regulation of Government Cemeteries Frequently Asked Questions
House File 2634 took effect on July 1, 2026.
Yes, government cemeteries are required to complete and file an annual report with the Division for the time period of January 1, 2026 to June 30, 2026.
Government cemeteries are still regulated by the Division under Chapter 523I, and all provisions of the chapter apply to government cemeteries, unless stated otherwise in the chapter. After enactment of House File 2634, the following provisions do not apply to government cemeteries:
Iowa Code Chapter 523I, Subchapter III, Section 523I.312, Subsection 1
Iowa Code Chapter 523I, Subchapter VIII, Sections 523I.801 through 523I.814
Below is a non-comprehensive list of some of the most prominent requirements of Iowa Code Chapter 523I, Subchapter VIII that no longer apply to government cemeteries.
No longer required to establish and maintain their care fund(s) as an irrevocable trust administered under the jurisdiction of the district court. Government cemeteries may choose to petition the district court to end the supervision of their existing trust(s).
No longer required to “set aside” and deposit in the care fund a set amount of moneys received for each sale of interment rights after July 1, 2026.
No longer required to pay an examination fee for each certificate of interment rights.
No longer required to submit an annual report to the Division.
No longer required to apply to the Division for approval to withdraw funds from the government cemetery’s care fund.
Yes, the Division intends to update Iowa Administrative Code Chapter 191–101 to reflect the updated provisions in Iowa Code Chapter 523I. Where there is a conflict between the provisions of Chapter 523I and IAC Chapter 191–101, Chapter 523I takes precedence.
Governmental subdivisions are encouraged to consult with their legal counsel to ensure that they are compliant with all applicable provisions of Chapter 523I and IAC Chapter 191–101 .
Yes, cemeteries are required under Iowa Code section 523I.312 to make certain disclosures to consumers in their agreement for interment rights. The law updates one disclosure, related to the contact information for the Iowa Insurance Division, that must be provided to the consumer. The updated required disclosure reads as follows and should be included in all interment rights agreements:
“This agreement is subject to rules administered by the Iowa insurance division. You may contact the Iowa insurance division with inquiries or complaints at iid.iowa.gov.”
Cemeteries are expected to make this update in the disclosure section of their interment rights agreements as soon as possible.
No, the Division will be able to make the distinction internally without any formal action by the governmental subdivision. If a governmental subdivision owns, operates, or controls a government cemetery that hasn’t been disclosed to the Division, they should do so immediately.
Existing perpetual care funds must be used for the perpetual care of the designated cemetery in accordance with the contracts entered into between the government cemetery and Iowa consumers.
Perpetual care funds maintained by government cemeteries may be transferred to another existing cemetery fund, but must be treated as separate funds for accounting purposes.
No. After July 1, 2026, government cemeteries may choose to continue operationally as a perpetual care cemetery, or they may choose to write new contracts, collect different fees, and maintain new funds. Regardless of the government cemetery’s choice, the provisions of Iowa Code Chapter 523I, Subchapter VIII will not apply to their operations after July 1, 2026.
Questions and other regulation-related items should be directed to the Division’s Product Regulation Bureau at [email protected].
Questions
For technical questions related to the OPTins system:
OPTins Product Assistance Help Desk Email: [email protected] Phone: 816-783-8500
For questions related to the contents of the annual report:
