Cemetery & Prepaid Funeral Businesses

Perpetual Care Cemeteries (PCC), and  Prepaid Funeral Contract Sellers (PFC)



A PCC must have a certificate of authority issued by the Department to operate in Texas, with the exception of the following cemeteries: community cemeteries not larger than 10 acres; cemeteries not operated for profit that are owned by an unincorporated association of plot owners; and, cemeteries owned and operated by municipalities, cities, and churches. A PCC must collect a perpetual care fee for each burial right sold in the cemetery and must deposit the funds into an established perpetual care trust account.

A PFC seller must hold a permit issued by the Department to sell PFCs. In Texas, a PFC can be funded by a trust or by insurance.  The Department is responsible to ensure funds collected for PFCs will be available at the time of need and that the beneficiary of the PFC receives the funeral goods and services purchased on the PFC.


Perpetual Care Cemeteries (PCC)

Cemeteries established after September 1, 1993, are required to be licensed through the Department as a perpetual care cemetery, if the cemetery does not meet one of the exceptions as outlined in Chapter 712 of the Texas Health & Safety Code.

A cemetery operating with a Certificate of Authority issued by the Department means that a perpetual care fund for its maintenance has been established in conformity with the laws of the State of Texas. The Department is responsible to ensure trust funds are properly deposited and that only the income from the trust is withdrawn to pay for the general maintenance and care of the cemetery property.

Forms for Perpetual Care Cemeteries
Includes Basic forms, as well as forms for Recordkeeping and Monthly Trust Requirement Recapitulations.

PCC Enforcement Orders
Chapters 711 and 712 of the Health and Safety Code empower the banking commissioner of Texas to issue certain enforcement orders

Frequently Asked Questions providing interpretation of the Texas Statutes

PCC Assessments


Regulations Governing Perpetual Care Cemeteries

The Law & Guidance Manual includes select statutes, rules, legal opinions, supervisory memorandums, and regulatory guidance applicable to perpetual care cemeteries.

Prepaid Funeral Contracts

Any funeral home or cemetery that sells prepaid funeral merchandise or services in Texas must either have a trust-funded or insurance-funded permit issued by the Department; or sell through a licensed third-party insurance-funded permit holder.

Prepaid funeral merchandise and services is defined as goods sold on a prepaid basis directly to the public for use in connection with funeral services. Prepaid funeral merchandise also includes opening and closing of the grave and outer-burial containers. The term does not include a grave, marker, monument, tombstone, crypt, niche, plot, or lawn crypt unless it is sold in contemplation of trade for a funeral service or funeral merchandise.

Forms for Prepaid Funeral Contracts
Includes Trust Funded Forms, Insurance Funded Forms, Preneed to At-Need Comparison Worksheet Forms and Miscellaneous Forms

Examination Manual
An outline of the ways that permit holders and the Department can develop a consistent, effective and efficient examination process.

Guaranty Fund Advisory Council (GFAC)
The Guaranty Fund Advisory Council is charged with supervising the operation and maintenance of these prepaid funeral benefit contract funds.

PFC Assessments


Informational Brochure

The statute requires a seller to provide an informational brochure to each potential purchaser of a prepaid funeral contract beginning June 1, 2010

PFC Enforcement Orders
Finance Code Chapters 154, empower the banking commissioner of Texas to issue certain enforcement orders.

Texas Prepaid Funeral Contracts Website
Visit the Prepaid Funeral Contract Consumer Information Website

Frequently Asked Questions providing interpretation of the Texas Statutes


Regulations Governing Prepaid Funeral Contract Sellers

The Law & Guidance Manual includes select statutes, rules, legal opinions, supervisory memorandums, and regulatory guidance applicable to prepaid funeral contract sellers.


Ransomware Self-Assessment Tool (R-SAT)

Ransomware has become one of the most visible cyber threat to our nation’s networks. Due to advancements in ransomware and its potentially devastating consequences, nonbank financial service providers should review and update its security controls. The R-SAT is a brief questionnaire that walks you through key measures to protect your business and can assist management and your Board (as applicable) in evaluating preparedness. Ransomware preparedness will help to minimize the risk of total loss of records.

Communication with Other Regulatory Agencies

Questions Concerning the Funeral Service or Funeral Director should be directed to the Texas Funeral Service Commission at their toll-free number (888) 667-4881.

Questions Concerning an Insurance Policy sold in conjunction with a PFC should be directed to the Texas Department of Insurance at their toll-free number (800) 252-3439.


Cemetery Brokers

S.B. 614 repealed statutory provisions requiring a cemetery broker to register with the Department of Banking, effective September 1, 2019.


Communication with the Department

ZIX Secure Message Center
To send/retrieve secure messages to/from the Department of Banking. First time users should review the ZIX Instructions before beginning.

File a Complaint
How to file a complaint against a perpetual care cemetery, a prepaid funeral contract seller, or cemetery broker.

Boards of directors or executives of perpetual care cemeteries (PCC) and prepaid funeral contract sellers (PFC) can file a request for reconsideration of examination finding (REF).

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