# Investment Company Names Form N-PORT Reporting; Extension of Compliance Date
> **US Securities and Exchange Commission** · Final rule; extension of compliance date. · Published 2026-02-23 · Effective 2026-03-25 · 91 FR 8379
## Document
- **Document number:** 2026-03459
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 91 FR 8379
- **CFR reference:** 17 CFR 270
- **Publication date:** 2026-02-23
- **Effective date:** 2026-03-25
- **Docket:** Release No. IC-35963
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2026/02/23/2026-03459/investment-company-names-form-n-port-reporting-extension-of-compliance-date)
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