Exemption From Exchange Act Rule 13f-2 and Related Form SHO

The Securities and Exchange Commission today provided a temporary exemption from compliance with Rule 13f-2 under the Securities Exchange Act and from reporting on Form SHO. As a result of the exemption, filings on initial Form SHO reports from institutional investment managers that meet or exceed certain specified thresholds will be due by Feb. 17, 2026, for the January 2026 reporting period. The effective date for Rule 13f-2 and Form SHO was Jan. 2, 2024, and the compliance date for such rule and form was Jan. 2, 2025, with initial Form SHO filings originally due by Feb. 14, 2025. Rule 13f-2 requires institutional investment managers that meet or exceed certain specified thresholds to file Form SHO with the Commission within 14 calendar days after the end of each calendar month with regard to certain equity securities via the Commission’s Electronic Data Gathering, Analysis, and Retrieval System (EDGAR).