191—105.4 (523A,82GA,SF559) Annual reports.
	 105.4(1) Annual reports by preneed sellers. A licensed preneed seller shall file a completed annual report form with the commissioner on or before April 1 each year. The form and instructions may be obtained through the commissioner’s Web site. The report shall include a list of contracts sold during the year covered by the report, including the date of each contract, the total purchase price, the name of the purchaser, the name of the beneficiary and, for each contract sold after July 1, 2007, the number assigned to the contract. Along with the report, the preneed seller shall submit a filing fee of $10 per purchase agreement, as set forth in 2007 Iowa Acts, Senate File 559, section 11.
	 105.4(2) Annual reports by sales agents. A licensed sales agent shall file a completed annual report form with the commissioner on or before April 1 each year, pursuant to 2007 Iowa Acts, Senate File 559, section 18. The form and instructions may be obtained through the commissioner’s Web site. The report shall include the following:
	  a.   	 Names of applicable licensed preneed sellers and their license numbers; and
	  b.   	 A list of contracts sold during the year covered by the report, including the date of the contract, the total purchase price, the name of the purchaser and the name of the beneficiary and, for each contract sold after July 1, 2007, the number assigned to each contract. If the sales agent was appointed by more than one preneed seller, the list of contracts required by this paragraph should be divided according to each preneed seller.
	 105.4(3) Failure to file timely. If a preneed seller or sales agent fails to file an annual report as required by this subrule on or before the date the annual report is due, the penalties of 191—subrule 106.2(3) shall apply. Additional sanctions pursuant to rule 105.6(523A,82GA,SF559) and 191—Chapter 106 also may be imposed.