SEC Extends Effective and Compliance Dates for Amendments to Investment Company Reporting Requirements

The Securities and Exchange Commission today announced a two-year extension of the effective and compliance dates for rule amendments adopted in August 2024 that require many types of registered funds to more frequently report portfolio-related information to the Commission and the public on Form N-PORT. The compliance date for larger fund groups is extended from Nov. 17, 2025, to Nov. 17, 2027, and the compliance date for smaller fund groups is extended from May 18, 2026, to May 18, 2028. The extension is designed to provide time for the Commission to complete its review of the amendments in accordance with a Presidential Memorandum and take any further appropriate actions, which may include proposed amendments to Form N-PORT.