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ARTICLE · 15 MARCH 2019

SEC Modifies Form N-PORT Filing Timeline

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In what will be a welcome reprieve, the Securities and Exchange Commission eased compliance burdens for most mutual funds, ETFs and closed-end funds to file portfolio holdings reports on Form N-PORT.

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In what will be a welcome reprieve, the Securities and Exchange Commission eased compliance burdens for most mutual funds, ETFs and closed-end funds to file portfolio holdings reports on Form N-PORT. The SEC pushed back the compliance deadline for funds to make initial filings of Form N-PORT to dates between May 1, 2019 and July 1, 2019. The actual deadline depends on the filer's quarter end. Compliance dates as late as 2020 continue to apply to smaller fund firms. The SEC also permitted funds to file all Form N-PORT reports quarterly within 60 days instead of monthly within 30 days. Firms still must prepare the monthly reports within the originally required 30 days, but will hold those reports to be reported all at once on a quarterly basis.

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