SEC Releases New Extension Dates for Form N-PORT and N-CEN Reporting on Open-End Fund Liquidity Risk

April 21, 2025

The SEC announced the adoption of amendments to reporting requirements for Forms N-PORT and N-CEN  in its final rule relating to certain registered investment companies. Investment trusts, registered closed-end funds, and registered open-end funds are among the impacted companies. The SEC has extended the effective date for the amendments to N-PORT. The revised dates are listed below:

N-PORT:

• For fund groups with net assets of $1 billion or more as of the end of their most recent fiscal year, the effective and compliance date for N-PORT moved from November 17, 2025, to November 17, 2027.
• For fund groups with less than $1 billion in net assets as of the end of their most recent fiscal year, the effective and compliance date for N-PORT moved from November 17, 2025, to May 18, 2028.

N-CEN:

• The effective date and compliance date for N-CEN was not moved by the Commission and remains November 17, 2025.

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