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News & Resources: Flash Reports

Flash Reports
14 Feb, 2024

Three Takeaways from the SEC’s Tailored Shareholder Reports Frequently Asked Questions

As most funds are in the throes of preparing for compliance with the new Tailored Shareholder Report (TSR) rules, the Securities and Exchange Commission (SEC) released a set of Frequently Asked Questions (FAQs) to help provide clarity on some questions the commission has received over the past several months.

Flash Reports
29 Jun, 2023

General Filing Deadlines and SEC Calendar Holidays

General filing deadlines and the SEC’s Holiday Calendar.

Flash Reports
26 Jun, 2023

Modernization of Beneficial Ownership Reporting

On February 10, 2022, the SEC proposed amendments to certain rules that govern beneficial ownership reporting. The amendments include revising filing deadlines for initial and amended reports filed on Schedules 13D and 13G, clarifying and affirming rules as applied to two or more persons that form a group under the Securities Exchange Act of 1934, and requiring submissions to be in XML format.

Flash Reports
24 May, 2023

Share Repurchase Disclosure Modernization for Listed Closed-End Funds

On May 3, 2023, the SEC adopted amendments to an issuer’s repurchase program and its share repurchases, requiring the filing of daily quantitative repurchase data either quarterly or semi-annually.

Flash Reports
15 May, 2023

The SEC’s Draft Open-End Fund Taxonomy Guide: What You Need to Know

On May 4, 2023, the U.S. Securities and Exchange Commission shared a draft version of the Open-End Fund (OEF) taxonomy and taxonomy guide to provide additional guidance on this aspect of the Tailored Shareholder Reports (TSR) rule.

Flash Reports
12 Jan, 2023

EDGAR Filing Requirements and Form 144 Filings

As part of the U.S. Securities and Exchange Commission’s Final Rule on Updating EDGAR Filing Requirements and Form 144 Filings, reporting companies are required, with compliance dates beginning on January 11, 2023, to submit certain documents electronically, including “glossy” annual reports, notices of exempt solicitations and preliminary roll-up communications, and notices of sales of securities of certain issuers.

Flash Reports
15 Dec, 2022

Amendments to Form 13F

The SEC recently adopted amendments to Form 13F, and the changes go into effect in less than a month, on January 3, 2023.

Flash Reports
12 Oct, 2022

Disclosure and iXBRL Tagging Requirements for Pay versus Performance

As part of the U.S. Securities and Exchange Commission’s Final Rule on Pay versus Performance, reporting companies are required to include certain additional language and tabular disclosures in Schedule 14A and Schedule 14C filings, using machine-readable interactive data files (iXBRL format) with compliance dates beginning for fiscal years ending on or after December 16, 2022.

Flash Reports
14 Jun, 2021

The SEC’s Recent Statements on Burgeoning Investments

As new disclosure protocols are finalized and existing ESG guidelines become more prominent, questions remain in some areas of regulation.

Flash Reports
20 May, 2021

The SEC’s Bitcoin Futures Warning for Mutual Funds

Market participants have pushed for cryptocurrency ETFs in recent years, with no sign the SEC will approve these products in the near future.

Flash Reports
22 Dec, 2020

Use of Derivatives

The Securities and Exchange Commission (the “SEC”) adopted Rule 18f-4 (the “Rule”) under the Investment Company Act of 1940 (the “1940 Act”), including rule and form amendments, to provide an updated approach to the regulation of funds’ use of derivatives and certain other transactions.