# 2026-03459: SEC Extends Deadlines for Investment Fund Name Compliance Rules

2026-03459, Investment Company Names Form N-PORT Reporting; Extension of Compliance Date, is a Federal Register rule from Securities and Exchange Commission published 2026-02-23, effective 2026-03-25 (as of 2026-06-11).

- Canonical: https://policyrisk.com/federal-register/2026-03459
- As of: 2026-06-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-03459
- Title: Investment Company Names Form N-PORT Reporting; Extension of Compliance Date
- Type: Rule
- Agencies: Securities and Exchange Commission
- Citation: 91 FR 8379
- Published: 2026-02-23
- Effective: 2026-03-25
- Comments close: not stated
- Significant: no
- Touches household money: no
- Regulation identifier numbers: 3235-AM72
- Last updated: 2026-06-11

## In one line

SEC Extends Deadlines for Investment Fund Name Compliance Rules

## Summary

The SEC is giving big investment funds more time to follow new rules about how they report their names and investments. Funds with $10 billion or more now have until November 17, 2027, and smaller funds get until May 18, 2028, to comply. This extension helps funds avoid rushing and keeps investors clear about what their money is really doing.

## Abstract

The Securities and Exchange Commission (the "Commission") is extending the compliance date for the amendments to Form N-PORT that were adopted on September 20, 2023 and relate to the rule under the Investment Company Act of 1940 (the "Investment Company Act") that addresses certain broad categories of investment company names that are likely to mislead investors about an investment company's investments and risks. 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.

## Effects PRIA read

- Compliance Dates Pushed Back: mixed, high. The SEC pushed back when funds must follow new Form N-PORT name-reporting rules. Fund groups with $10 billion or more in net assets now must comply by November 17, 2027, and fund groups with less than $10 billion must comply by May 18, 2028.
- What Form N-PORT Must Report: mixed, medium. When the rules apply, funds required to adopt an 80% investment policy must report on Form N-PORT: (1) definitions of terms used in the fund's name; (2) the value of the fund's 80% basket as a percentage of the fund's assets; and (3) whether each portfolio investment is in the fund's 80% basket.
- Estimated Aggregate Cost Savings: benefit, high. The SEC estimates that postponing the Form N-PORT names reporting will save affected registered funds about $90,154,622 in aggregate over the extension period. The release also states the extension could allow additional avoided initial costs of up to $76,569,164 if the Commission later removes the…

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## Sources
- [2026-03459 on federalregister.gov](https://www.federalregister.gov/documents/2026/02/23/2026-03459/investment-company-names-form-n-port-reporting-extension-of-compliance-date)
- [2026-03459 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-02-23/pdf/2026-03459.pdf)

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Source: PRIA, https://policyrisk.com/federal-register/2026-03459 (as of 2026-06-11).