Insight

What’s new in the SEC Derivatives Rule?

Investor protections and regulation of funds’ use of derivatives

Sean McKee

Sean McKee

Partner, Audit, KPMG US

+1 609-947-2529

Matt Giordano

Matt Giordano

Partner, Audit, KPMG US

+1 617-988-6327

The Securities and Exchange Commission (SEC) adopted a new rule under the Investment Company Act of 1940 designed to address investor protections and provide an updated and more comprehensive approach to the regulation of a fund’s use of derivatives and other transactions addressed in 17 CFR 270.18f-4. 


Download a new KPMG report to learn what’s new, including

  • Amendments to forms:
    • N-PORT
    • N-LIQUID (re-titled as Form N-RN)
    • N-CEN