On February 18, 2026, the Staff of the US SEC extended the compliance date for Form N-PORT reporting requirements related to Rule 35d-1 under the Investment Company Act of 1940 (Names Rule) and proposed a series of targeted amendments to Form N-PORT (Proposal), which would, among other things, eliminate Names Rule-related reporting requirements
SEC Staff proposes N-PORT amendments and extends compliance dates
If adopted, the amendments in the Proposal would remove Names Rule-related reporting requirements previously adopted in 2023.