Home / Agencies / SEC / 2026-03459
Final Rule

Investment Company Names Form N-PORT Reporting; Extension of Compliance Date

Agency
Document Number
2026-03459
Published
February 23, 2026
Effective Date
March 25, 2026

Abstract

The Securities and Exchange Commission (the "Commission") is extending the compliance date for the amendments to Form N-PORT that were adopted on September 20, 2023 and relate to the rule under the Investment Company Act of 1940 (the "Investment Company Act") that addresses certain broad categories of investment company names that are likely to mislead investors about an investment company's investments and risks. The compliance dates for those Form N-PORT amendments are extended to November 17, 2027, for fund groups with net assets of $10 billion or more as of the end of their most recent fiscal year; and to May 18, 2028, for fund groups with less than $10 billion in net assets as of the end of their most recent fiscal year.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

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Frequently Asked Questions

What is the 2026-03459 Federal Register document?
Document 2026-03459 is a Final Rule published by the Securities and Exchange Commission in the Federal Register on February 23, 2026, with an effective date of March 25, 2026. The Securities and Exchange Commission (the "Commission") is extending the compliance date for the amendments to Form N-PORT that were adopted on September 20, 2023 and relate to the rule under the Investment Company Act of 1940 (the "Investment Company Act") that addresses certain broad categories of investment company names that are likely to mislead investors about an investment company's investments and risks. The compliance dates for those Form N-PORT amendments are extended to November 17, 2027, for fund groups with net assets of $10 billion or more as of the end of their most recent fiscal year; and to May 18, 2028, for fund groups with less than $10 billion in net assets as of the end of their most recent fiscal year. View the original at https://www.federalregister.gov/documents/2026/02/23/2026-03459/investment-company-names-form-n-port-reporting-extension-of-compliance-date.
Is document 2026-03459 an economically significant rule?
No. Document 2026-03459 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.
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