October 7, 2024
Earlier this year, on January 2, 2024, the Securities and Exchange Commission (“SEC”) published to the Federal Register a new rule (Rule 13f-2) and a new form (Form SHO), pursuant to the Securities Exchange Act of 1934 and the Dodd-Frank Wall Street Reform and Consumer Protection Act. According to an SEC fact sheet, Rule 13f-2 requires institutional investment managers that meet or exceed certain prescribed reporting thresholds to report on Form SHO certain short position and short activity data for equity securities. The SEC will then aggregate and publish certain data collected from Form SHO.
The compliance date for Rule 13f-2 and Form SHO is January 2, 2025 (12 months after the effective date).
If you have questions or need assistance preparing for and filing Form SHO, FilePoint can help. Contact us today to get started.
