Lapas attēli
PDF
ePub

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

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]
[blocks in formation]

Opinion of the Commission that "Equity Funding," "Secured Funding," or
"Life Funding" constitutes an investment contract and when publicly of-
fered is required to be registered under the Securities Act of 1933.
Statement of the Commission advising all registered investment companies
to divest themselves of interest and securities acquired in contravention of
the provisions of section 12(d)(3) of the Investment Company Act of 1940
within a reasonable period of time.
Statement of the Commission advising any closed-end investment company
contemplating repurchase of its own shares to consult with the Division of
Corporate re nature of disclosure to be made to security holders.
Opinion and statement of the Commission in regard to proper reporting of
deferred income taxes arising from installment sales.
Statement of the Commission to clarify the meaning of "beneficial ownership
of securities" as relates to beneficial ownership of securities held by family
members.

Statement of the Commission setting the date of May 1, 1966 after which fil-
ings must reflect beneficial ownership of securities held by family members.
Staff interpretative and no-action positions relating to property rights of an in-
vestment company and its investment adviser in the company's name and
to the status of arrangement funding qualified Self-Employed Individual's
Retirement Plans with life insurance contracts and investment company
securities. The staff's comments do not purport to be an official expression
of the Commission.

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.

[blocks in formation]

Statement of the Commission setting forth emergency procedures adopted
by the Division of Corporate Regulation to expedite processing of registra-
tion statements, amendments, and proxy statements.
Letter by Philip A. Loomis, Jr., General Counsel for the Commission, explain-
ing obligations of mutual fund managements and brokers with respect to
commissions on portfolio brokerage of mutual funds.
Commission's statement discussing restricted securities

[blocks in formation]
[blocks in formation]

Subject

Commission's statement that disclosure requirements set forth in release of
October 21, 1969 will be applied to lists of portfolio securities set forth not
only in registration statements but also in reports to the Commission and
to shareholders, in sales literature and in proxy statements.
Publication of the Commission's guidelines re applicability of Federal securi-
ties law to offer and sale outside the U.S. of shares of registered open-end
investment companies.

Statement of the Commission reminding reporting companies of obligation re
Commission's rules to file reports on a timely basis.

Commission's views relating to important questions re the accounting by reg-
istered investment companies for investment securities in their financial
statements and in the periodic computations of net asset value for the pur-
pose of pricing their shares.

Publication of the Commission's procedure to be followed if requests are to
be met for no action or interpretative letters and responses thereto to be
made available for public use.

First in a series of statements by the Commission alerting registered compa-
nies, their counsel, and other interested persons re certain changes made
in the Investment Company Act of 1940 by Pub. L. 91-547 (1970 Act)
such as approval of investment advisory contracts which should be consid-
ered in connection with 1971 annual meetings.
The Commission's views on the purchase, redemption, or repurchase of fund
shares.

Second in a series of statements by the Commission calling attention to
some important provisions of Pub. L. 91-547 (1970 Act) which in this case
require companies that issue periodic payment plans and face-amount cer-
tificates to take certain actions.

Third in a series of statements by the Commission on problems arising under
Pub. L. 91-547 (1970 Act) re registration and regulation of insurance com-
pany separate accounts used as funding vehicles for certain employee
stock bonus, pension and profit sharing plans.
Publication by the Commission of certain important amendments relating to
the repeal and modification of certain exemptions by the Investment Com-
pany Amendments Act of 1970 (Pub. L. 91-547) and to the pyramiding of
investment companies and the regulation of fund holding companies under
the same act.

Commission's statement on amendments contained in Pub. L. 91-547 con-
cerning policies of a registered investment company; ineligibility of certain
persons to serve as employees of a registered company; legal standards
for investment company reorganizations of unit investment trusts; and filing
of certain legal documents with the Commission.
Commission's interpretative position relating to judiciary duty of Directors of a
Registered Investment Company.

6026

6295

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small]

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.

[blocks in formation]

Commission endorses the establishment by all publicly held companies of
audit committees composed of outside directors.
Commission's statement of factors to be considered in connection with in-
vestment company advisory contracts containing incentive arrangements.
Applicability of Commission's policy statement on the future structure of se-
curities markets to selection of brokers and payment of commissions by in-
stitutional managers.

[merged small][merged small][merged small][merged small][ocr errors][merged small][merged small]

Commission's statement and policy on misleading pro rata stock distributions to shareholders.

[blocks in formation]

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.

[blocks in formation]
[blocks in formation]
[blocks in formation]
[blocks in formation]
[blocks in formation]

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
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.

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.

[blocks in formation]
« iepriekšējāTurpināt »