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Data / Federal rules / 2025-06861

Form N-PORT and Form N-CEN Reporting; Guidance on Open-End Fund Liquidity Risk Management Programs; Delay of Effective and Compliance Dates

The Securities and Exchange Commission published this final rule in the Federal Register on April 22, 2025. It takes effect on November 17, 2027.

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What the agency says

The Securities and Exchange Commission ("Commission") is delaying the effective date for the amendments to Form N-PORT that were published on September 11, 2024, from November 17, 2025, to November 17, 2027. The Commission is also delaying the effective date of the amendments to the rule under the Investment Company Act of 1940 ("Investment Company Act") associated with Form N-PORT reporting requirements. In addition, the Commission is delaying the compliance dates for these amendments related to Form N-PORT reporting requirements. The effective and compliance date for the amendments to Form N-CEN contained in the same release published on September 11, 2024, will remain November 17, 2025.

Key facts

Document number
2025-06861
Type
Final rule
Action
Final rule; delay of effective and compliance dates
Agency
Securities and Exchange Commission
Published
April 22, 2025
Takes effect
November 17, 2027
Dates
Effective dates: As of April 22, 2025, the effective date for the amendments to Form N-PORT and amendatory instruction 2 to 17 CFR 270.30b1-9, published at 89 FR 73764 on September 11, 2024, are delayed to November 17, 2027. As of April 22, 2025, the effective date for amendatory instruction 3 to 17 CFR 270.30b1-9, published at 89 FR 73764 on September 11, 2024, is delayed to May 18, 2028. The effective date for the amendments to Form N-CEN, published at 89 FR 73764 on September 11, 2024, will remain November 17, 2025.
Docket
Release No. IC-35538; File No. S7-26-22
Code of Federal Regulations
17 CFR 270; 17 CFR 274
Pages
3

The document on federalregister.gov PDF

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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.