Skip to Primary Navigation

SEC Staff publishes additional Names Rule FAQs

Wall Street and one way signs in Lower Manhattan, New York City.
Photo: IanGoodPhotography/Getty Images

This article provides a brief historical background of the Names Rule and a summary of the current obligations of registered funds.

On February 18, 2026, the Staff of the SEC published four new frequently asked questions (FAQs) providing further guidance on the 2023 amendments to Rule 35d-1 (Names Rule) under the Investment Company Act of 1940.

How did we get here?

Section 35(d) of the 1940 Act, as amended in October 1996 by the National

As adopted,