Act of 1958 which is operated as a wholly-owned subsidiary of the business development company. [46 FR 16674, Mar. 13, 1981] PART 271-INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT COMPANY ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER Opinion of the Commission that "Equity Funding," "Secured Funding," or Statement of the Commission setting the date of May 1, 1966 after which fil- Statement of the Director of the Commission's Division of Corporate Regulation re the filing of supplements to investment company prospectuses under the Securities Act of 1933 as a result of changes in stock exchange rules effective December 5, 1968 relating to "customer-directed give ups". Interpretative positions of the Division of Corporate Regulation on questions relating to Rule 22c-1 which was adopted Oct. 16, 1968; text of questions and answers. Statement of the Commission setting forth emergency procedures adopted Subject Commission's statement that disclosure requirements set forth in release of Statement of the Commission reminding reporting companies of obligation re Commission's views relating to important questions re the accounting by reg- Publication of the Commission's procedure to be followed if requests are to First in a series of statements by the Commission alerting registered compa- Second in a series of statements by the Commission calling attention to Third in a series of statements by the Commission on problems arising under Commission's statement on amendments contained in Pub. L. 91-547 con- 6026 6295 Commission's issuance of guidelines for additional disclosures for contractual plan prospectuses concerning new refund and election provisions of the Investment Company Amendments Act of 1970 (Pub. L. 91-547). Commission's guidelines relating to checking accounts established by investment companies having bank custodians. Commission endorses the establishment by all publicly held companies of Commission's statement and policy on misleading pro rata stock distributions to shareholders. Commission's guidelines prepared by the Division of Corporate Regulation for use in preparing and filing registration statements for open-end and closed-end management investment companies on Forms S-4 and S-5. Guidelines prepared by the Commission's Division of Corporate Regulation for use in preparation and filing of registration statements for both openend and closed-end management investment companies on Form N-8B-1. Commission's guidelines on independence of certifying accountants; example cases and Commission's conclusions. Commission's decisions on advisory committee recommendations regarding commencement of enforcement proceedings and termination of staff investigations. Subpart A-Registration Statements 274.5 Form N-5, for registration statement of small business investment company under the Securities Act of 1933 and the Investment Company Act of 1940. 274.10 Form N-8A, for notification of registration. 274.11 Form N-1, registration statement of open end management investment companies. 274.11A Form N-1A, registration statement of open-end management investment companies. 274.11a-1 Form N-2, registration statement of closed end management investment companies. 274.11b Form N-3, registration statement of separate accounts organized as management investment companies. 274.11c Form N-4, registration statement of separate accounts organized as unit investment trusts. 274.12 Form N-8B-2, registration statement of unit investment trusts which are currently issuing securities. 274.13 Form N-8B-3, registration statement of unincorporated management investment companies currently issuing periodic payment plan certificates. 274.14 Form N-8B-4, registration statements of face-amount certificate companies. 274.15 Form N-6F, notice of intent to elect to be subject to sections 55 through 65 of the Investment Company Act of 1940. 274.24 Form 24F-2, annual filing of securities sold pursuant to registration of certain investment company securities. 274.51 Form N-18F-1, for notification of election pursuant to §270.18f-1 of this chapter. 274.53 Form N-54A, notification of election to be subject to sections 55 through 65 of the Investment Company Act of 1940 filed pursuant to section 54(a) of the Act. 274.54 Form N-54C, notification of withdrawal of election to be subject to sections 55 through 65 of the Investment Company Act of 1940 filed pursuant to section 54(c) of the Investment Company Act of 1940. 274.101 Subpart B-Forms for Reports Form N-SAR, semi-annual report of registered investment companies. 274.102-274.126 [Reserved] 274.127d-1 Form N-27D-1, accounting of segregated trust account. 274.127e-1 Form N-27E-1, notice to periodic payment plan certificate holders of 18month surrender rights with respect to periodic payment plan certificates. 274.127f-1 Form N-27F-1, notice of periodic payment plan certificate holders of 45day withdrawal right with respect to periodic payment plan certificates. 274.200 Form N-17D-1, report filed by small business investment company (SBIC) registered under the Investment Company Act of 1940 and an affiliated bank, with respect to investments by the SBIC and the bank, submitted pursuant to paragraph (d)(3) of §270.17d-1 of this chapter. Subpart C-Forms for Other Statements 274.201 Form N-23C-1, statement by registered closed-end investment company with respect to purchases of its own securities pursuant to Rule 23c-1 during the last calendar month. 274.202 Form 3, initial statement of beneficial ownership of securities. 274.203 Form 4, statement of changes in beneficial ownership of securities. 274.218 Form N-8F, application for deregistration of certain registered investment companies. 274.219 Form N-17f-1, cover page for each certificate of accounting of securities and similar investments of a management investment company in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1. 274.220 Form N-17f-2, cover page for each certificate of accounting of securities and similar investments in the custody of a registered management investment company, filed pursuant to rule 17f-2. 274.221 Form N-23c-3, Notification of repurchase offer. Subpart D-Forms for Exemptions 274.301 Notification of claim of exemption pursuant to Rule 6e-2 or Rule 6e-3(T) under the Investment Company Act. 274.302 Form N-271-1. notice of right of withdrawal and refund for variable life insurance contractholders required pursuant to Rule 6e-2 (§ 270.6e-2 of this chapter). 274.303 Form N-271-2, notice of withdrawal right and statement of charges for variable life insurance contractholders required pursuant to Rule 6e-2 (§ 270.6e-2 of this chapter). Subpart E-Forms for Electronic Filing 274.401 Form ET, transmittal form for electronic format documents on magnetic tape or diskette to be filed on the EDGAR system. 274.402 Form ID, uniform application for access codes to file on EDGAR. 274.403 Form SE, form for submission of paper format exhibits by electronic fil ers. 274.404 Form TH-Notification of reliance on temporary hardship exemption. AUTHORITY: 15 U.S.C. 77f, 77g. 77h, 77j, 77s, 78c(b), 781, 78m, 78n, 780(d), 80a-8, 80a-24, and 80a-29, unless otherwise noted. SOURCE: 33 FR 19003, Dec. 20, 1968, unless otherwise noted. § 274.0-1 Availability of forms. (a) This part identifies and describes the forms prescribed for use under the Investment Company Act of 1940. (b) Any person may obtain a copy of any form prescribed for use in this part by written request to the Securities and Exchange Commission, 450 Fifth Street, NW., Washington, DC 20549. Any person may inspect the forms at this address and at the Commission's regional and district offices. (See §200.11 of this chapter for the addresses of SEC regional and district offices) [46 FR 17757, Mar. 20, 1981, as amended at 47 FR 26820, June 22, 1982; 59 FR 5946, Feb. 9, 1994] Subpart A-Registration $274.5 Form N-5, for registration statement of small business investment company under the Securities Act of 1933 and the Investment Company Act of 1940. This form shall be used for the registration statement under both sections 6 and 7 of the Securities Act of 1933 (15 U.S.C. 77f, 77g) and section 8(b) of the Investment Company Act of 1940 (15 U.S.C. 80a-8(b)), by a small business investment company which is licensed as such under the Small Business Investment Act of 1958 or which has received preliminary approval of the Small Business Administration and has been notified by that Administration that it may submit a license application. EDITORIAL NOTE: For FEDERAL REGISTER citations affecting Form N-5, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO Access. |