0001145549-21-006039.txt : 20210210 0001145549-21-006039.hdr.sgml : 20210210 20210210172916 ACCESSION NUMBER: 0001145549-21-006039 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20201130 FILED AS OF DATE: 20210210 DATE AS OF CHANGE: 20210210 EFFECTIVENESS DATE: 20210210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAINSTAY FUNDS TRUST CENTRAL INDEX KEY: 0001469192 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22321 FILM NUMBER: 21615245 BUSINESS ADDRESS: STREET 1: 51 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 212 576 7000 MAIL ADDRESS: STREET 1: 51 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10010 0001469192 S000045768 MainStay Cushing MLP Premier Fund C000142690 Class A CSHAX C000142691 Class C CSHCX C000142692 Class I CSHZX C000142693 Investor Class CSHNX C000188527 Class R6 CSHDX C000221678 SIMPLE Class N-CEN 1 primary_doc.xml X0303 N-CEN LIVE 0001469192 XXXXXXXX false false false N-1A S000045768 true MAINSTAY FUNDS TRUST 811-22321 0001469192 549300SQRLBSUG7RD002 51 Madison Avenue New York 10010 US-NY US 8006246782 U.S. Bancorp Fund Services LLC 615 East Michigan Street Milwaukee 53202 18336121912 Journals containing an itemized daily record in detail of all purchases and sales of securities, all receipts and deliveries of securities, all receipts and disbursements of cash and all other debits and credits. General and auxiliary ledgers reflecting all assets, liability, reserve, capital, income and expense accounts. N N N-1A 34 Y Yie-Hsin Hung 001586401 Y Alan R. Latshaw N/A N Richard H. Nolan N/A N Jacques P. Perold N/A N Richard S. Trutanic N/A N David H. Chow 001401207 N Susan B. Kerley N/A N Yi-Chia Kuo N/A 30 Hudson Street New Jersey 07302 XXXXXX Y N N N N NYLIFE Distributors LLC 8-46655 000035350 N/A Y N KPMG LLP 00185 5493003PVCIGA21KOK42 N N N N N N MainStay Cushing MLP Premier Fund S000045768 549300ESFNCM867SRU33 N 5 1 0 N/A Y N N N N/A N/A N/A N/A N N N N New York Life Investment Management LLC 028-06325-1 000109591 IGJ1X7QLRC5K7CY9GE11 N Cushing Asset Management LP 801-63255 000131517 549300J4XZOND2340P82 N N N Intercontinental Exchange Inc. 5493000F4ZO33MV32P92 N Thomson Reuters Pricing Service N/A N N U.S. Bank N.A. 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N NYLIM Service Company LLC N/A 084-05844 Y N DST Asset Manager Solutions, Inc. 21B7QCD05XOK0YTYOP98 N N N New York Life Investment Management LLC IGJ1X7QLRC5K7CY9GE11 Y N U.S. Bancorp Fund Services LLC N1GZ7BBF3NP8GI976H15 N Y N BTIG LLC 8-65473-0 000122225 549300GTG9PL6WO3EC51 214267.000000000000 ISI GROUP INC. N/A N/A N/A 50334.000000000000 MORGAN STANLEY & CO. LLC 8-15869-0 000008209 I7331LVCZKQKX5T7XV54 175036.000000000000 RBC CAPITAL MARKETS LLC 8-45411-0 000031194 549300LCO2FLSSVFFR64 137267.000000000000 MERRILL LYNCH PIERCE FENNER & SMITH INCORPORATED 8-72210 000007691 8NAV47T0Y26Q87Y0QP81 113024.000000000000 WELLS FARGO SECURITIES LLC 8-65876-0 000126292 VYVVCKR63DVZZN70PB21 101633.000000000000 B. RILEY & CO., LLC 8-49016-0 000040355 549300AEVMODVBY3QS51 91803.000000000000 CITIGROUP GLOBAL MARKETS INC. 8-81770 000007059 E57ODZWZ7FF32TWEFA76 80650.000000000000 RAYMOND JAMES & ASSOCIATES INC. 8-10999-0 000000705 U4ONQX15J3RO8XCKE979 80630.000000000000 GOLDMAN SACHS & CO 8-12900-0 000000361 FOR8UP27PHTHYVLBNG30 64539.000000000000 1368729.000000000000 0.000000000000 N 666151521.000000000000 Committed 600000000.000000000000 N N N true INTERNAL CONTROL RPT 2 internalcontrolrpt.htm INTERNAL CONTROL REPORT


 





Report of Independent Registered Public Accounting Firm

 

To the Shareholders of the Fund and Board of Trustees of MainStay Funds Trust:
 

In planning and performing our audit of the financial statements of MainStay Cushing MLP Premier Fund (the Fund), one of the funds comprising MainStay Funds Trust, as of and for the year ended November 30, 2020, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.
 
Management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
 
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Fund’s annual or interim financial statements will not be prevented or detected on a timely basis.
 
Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of November 30, 2020.

This report is intended solely for the information and use of management and the Board of Trustees of MainStay Funds Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
 
 
/s/ KPMG LLP

Philadelphia, Pennsylvania January 25, 2021