0001752724-21-145812.txt : 20210713 0001752724-21-145812.hdr.sgml : 20210713 20210713164046 ACCESSION NUMBER: 0001752724-21-145812 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20210430 FILED AS OF DATE: 20210713 DATE AS OF CHANGE: 20210713 EFFECTIVENESS DATE: 20210713 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: 211088318 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 S000028538 MainStay MacKay Short Term Municipal Fund C000087378 Investor Class MYTBX C000087379 Class A MSTAX C000087380 Class I MSTIX C000222390 Class A2 MSTUX 0001469192 S000065655 MainStay MacKay Intermediate Tax Free Bond Fund C000212401 Class R6 MTFHX C000212403 Investor Class MTFEX C000212404 Class A MTFDX C000212406 Class I MTFGX C000212407 Class C MTFFX 0001469192 S000067318 MainStay CBRE Global Infrastructure Fund C000216482 Class C VCRCX C000216483 Class I VCRIX C000216484 Class R6 VCRQX C000216485 Investor Class VCRVX C000216486 Class A VCRAX 0001469192 S000067319 MainStay CBRE Real Estate Fund C000216487 Class C CRCRX C000216488 Investor Class CRVRX C000216489 Class I CRARX C000216490 Class R3 CRWRX C000216491 Class R6 VREQX C000216492 Class A CLARX 0001469192 S000068835 MainStay Conservative ETF Allocation Fund C000219985 Class R3 MNERX C000219986 Class C MNEKX C000219987 Class I MNELX C000219988 Class A MNEAX C000221684 SIMPLE Class MNEVX 0001469192 S000068836 MainStay Defensive ETF Allocation Fund C000219991 Class R3 MDNRX C000219992 Class I MDNIX C000219993 Class C MDNCX C000219994 Class A MDNAX C000221685 SIMPLE Class MDNVX 0001469192 S000068837 MainStay Equity ETF Allocation Fund C000219997 Class R3 MWFQX C000219998 Class A MWFAX C000219999 Class C MWFCX C000220000 Class I MWFIX C000221686 SIMPLE Class MWFVX 0001469192 S000068838 MainStay Moderate ETF Allocation Fund C000220001 Class C MDAKX C000220002 Class I MDAIX C000220003 Class R3 MDARX C000220005 Class A MDAAX C000221687 SIMPLE Class MDAVX 0001469192 S000068839 MainStay Growth ETF Allocation Fund C000220007 Class A MOEAX C000220008 Class C MOECX C000220010 Class I MOEIX C000220011 Class R3 MOERX C000221688 SIMPLE Class MOEVX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001469192 XXXXXXXX 811-22321 false false false N-1A S000068838 C000220002 C000221687 C000220005 C000220003 C000220001 S000067319 C000216487 C000216491 C000216490 C000216492 C000216488 C000216489 S000065655 C000212406 C000212401 C000212407 C000212403 C000212404 S000068837 C000220000 C000219999 C000219998 C000221686 C000219997 S000068839 C000221688 C000220010 C000220007 C000220011 C000220008 S000028538 C000087378 C000087380 C000087379 C000222390 S000068836 C000219991 C000219993 C000219994 C000219992 C000221685 S000068835 C000219986 C000219988 C000219987 C000221684 C000219985 S000067318 C000216484 C000216483 C000216485 C000216486 C000216482 MAINSTAY FUNDS TRUST 811-22321 0001469192 549300SQRLBSUG7RD002 51 MADISON AVENUE NEW YORK 10010 US-NY US 212-576-7000 JPMorgan Chase Bank, N.A. 4 Chase Metrotech Center New York 11245 718-242-0609 Records relating to its functions as custodian, sub-administrator and accounting agent State Street Bank and Trust Company 1 Lincoln Street Boston 02111 617-786-3000 Custody and Accounting Records. 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Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 133948412.15000001 State Street Bank and Trust Company N/A 000000000 571474TGEMMWANRLN572 274091514.71000004 BTIG, LLC 8-65473 000122225 549300GTG9PL6WO3EC51 7500.00000000 409868416.65000010 Y 303676222.00000000 Committed 600000000.00000000 N Uncommitted 100000000.00000000 N N N N false false true false false false INTERNAL CONTROL RPT 2 4.30.21_N-CEN_Letter_7.13.txt REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Report of Independent Registered Public Accounting Firm To the Shareholders of the Funds and Board of Trustees of MainStay Funds Trust: In planning and performing our audits of the financial statements of MainStay CBRE Global Infrastructure Fund, MainStay CBRE Real Estate Fund, MainStay MacKay Intermediate Tax Free Bond Fund, MainStay MacKay Short Term Municipal Fund, MainStay Defensive ETF Allocation Fund, MainStay Conservative ETF Allocation Fund, MainStay Moderate ETF Allocation Fund, MainStay Growth ETF Allocation Fund, and MainStay Equity ETF Allocation Fund, nine of the funds comprising MainStay Funds Trust (the Funds), as of and for the year or period ended April 30, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds' 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 Funds' internal control over financial reporting. Accordingly, we express no such opinion. Management of the Funds 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 Funds' annual or interim financial statements will not be prevented or detected on a timely basis. KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. Our consideration of the Funds' 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 Funds' 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 April 30, 2021. 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 June 24, 2021