Archive:February 20, 2026

1
United States: But Wait, There’s More–Names Rule FAQ
2
United States: From Fast Track to Fine-Tuned: How the SEC’s New Form N-PORT Amendments Refine the Rules for Fund Reporting

United States: But Wait, There’s More–Names Rule FAQ

By: Thoreau A. Bartmann and Christine Mikhael

On 19 February 2026, the United States Securities and Exchange Commission (SEC) published additional FAQs regarding Rule 35d-1 of the Investment Company Act of 1940, as amended (Names Rule). As you may recall, the SEC adopted the Names Rule amendments in September 2023, extended the compliance date in March 2025, and have published multiple rounds of FAQs. In tandem with these new FAQs, the SEC has delayed compliance with certain N-PORT amendments that related to the Names Rule. More information on the N-PORT amendments can be found in our Blog Post.

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United States: From Fast Track to Fine-Tuned: How the SEC’s New Form N-PORT Amendments Refine the Rules for Fund Reporting

By: Thoreau A. Bartmann and Christine Mikhael

On 19 February 2026, the SEC proposed further amendments to Form N-PORT (2026 Proposal). In August 2024, the SEC adopted amendments to Form N-PORT that required more frequent and accelerated reporting for registered investment companies (the 2024 Amendments). The 2024 Amendments would have required registered investment companies to file monthly Form N-PORT reports within 30 days of month-end and would have required information related to the newly amended Investment Company Act Names Rule (Names Rule).

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