Fast Track to Fine-Tuned: How the SEC's New Form N-PORT Proposed Amendments Refine the Rules for Fund Reporting

On 18 February 2026, the US Securities and Exchange Commission (the SEC) proposed yet another set of amendments to reporting requirements on Form N-PORT (the 2026 Proposal). Currently, Form N-PORT (the Form) is used by certain registered open-end and closed-end funds. Reports on Form N-PORT provide monthly information about a fund’s portfolio holdings, as well as related information to help assess a fund’s risks, including investment risks (e.g., interest rate risk, credit risk, and volatility... By: K&L Gates LLP