As of October 2023, the NH DOJ CTU has elected to make a change to the MS-9 reporting requirements for cemetery perpetual care funds: it is no longer required for you to report each individual perpetual care fund on your MS-9, provided that you instead report your "main" cemetery fund(s) and upload documentation that itemizes the perpetual care funds contained within them.
If you would like assistance with removing the individual perpetual care funds from your MS-9 ledger - without having to go and delete each of them yourself - please send us a support ticket and we will be happy to assist you.
Can I continue itemizing instead of uploading documentation?
Yes - you may continue to report your perpetual care funds individually, if you wish. This reporting method is entirely optional.
What format should the documentation be in?
Microsoft Excel (XLSX) spreadsheets are the preferred format. The use of other file formats (e.g., PDF, DOCX) may delay the review of your MS-9.
What should the documentation contain?
At minimum, the documentation should contain all of the information that is on the MS-9 report:
- Fund Name
- Creation Date
- Principal Beginning of Year Balance
- Principal New Funds
- Principal Realized Gains
- Principal Capital Gains Distributions
- Principal Withdrawals
- Principal End of Year Balance
- Income Beginning of Year Balance
- Income Earned
- Income Expended
- Income End of Year Balance
- Market End of Year Value
How do I upload the documentation?
On your MS-9 ledger, click on the "main" cemetery fund record to expand the details, then click on "Instruments":
On the next page, click on "Add Instrument":
This will bring you to a screen where you will (1) browse your computer for the file you wish to upload and (2) provide a brief description of the file (e.g., "2023 Cemetery Perpetual Care Funds"). Finally, click "Save" (3).
