SEC Announces Proposed Amendments to Form N-PORT Reporting; Extends Compliance Dates for Names Rule Reporting

March 3, 2026

What Happened?

The SEC recently announced two updates regarding Form N-PORT. First, the SEC announced on Feb. 20, 2026, that it is proposing amendments to reporting requirements on Form N-PORT that would apply some relief to certain registered investment companies, including registered open-end funds, registered closed-end funds, and certain exchange-traded funds. The SEC also announced that it extended the compliance dates for amendments to Form N-PORT that relate to the rule under the Investment Company Act of 1940.

The SEC proposed amendments to certain registered investment company reporting requirements on Form N-PORT to:

• Provide funds with an additional 15 days to file monthly reports of portfolio-related information
• Reduce the publication of reports from monthly to quarterly
• Streamline or remove certain reported information
• Require certain additional information for funds, including certain identifying information and information about funds with share classes that operate as ETFs

The compliance dates for those Form N-PORT amendments are extended to November 17, 2027, for fund groups with net assets of $10 billion or more as of the end of their most recent fiscal year; and to May 18, 2028, for fund groups with less than $10 billion in net assets as of the end of their most recent fiscal year.

The proposing release is published on the SEC’s website and will be published in the Federal Register. The comment period will remain open for 60 days after the Federal Register publication date.

Resources:

• To view the SEC’s fact sheet on the proposed amendments and the extension of compliance dates for Names Rule reporting, click here.
• To review the full proposing release, click here.
• To review the SEC’s final Investment Company Names Rule, click here.

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