On February 18, 2026 the U.S. Securities and Exchange Commission proposed a series of targeted amendments to the registered investment company reporting requirements on Form N-PORT and extended the compliance dates for the requirements adopted under the Investment Company Act of 1940 designed to address potentially misleading fund names (the "Names Rule").  

With respect to Form N-PORT, the proposed changes would:

• Give funds with an additional 15 days to file monthly reports of portfolio-related information;
• Change the filing frequency from monthly to quarterly, although monthly information would be required in those quarterly reports;
• Streamline or remove certain reported information; and
• Require separate net assets and shareholder flow data for ETF share classes and additional identifying information such as ticker symbols.

The compliance dates for the names rule have been 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. 

Comments on the Form N-PORT proposal will be due 60 days following their publication in the Federal Register.