Investment Management

Topical Reference Guide

This Topical Reference Guide is intended to gather into one webpage various resources in areas that may be of interest to practitioners and others. This Topical Reference Guide is not, however, an exhaustive list of staff guidance or other staff information (collectively, “Staff Statements”), resources, or Commission action pertaining to a particular topic. The Division will continue to update these topics with new and historical materials that also can be accessed below.

Staff Statements represent the views of the Division of Investment Management. A Staff Statement is not a rule, regulation or statement of the Commission, and the Commission has neither approved nor disapproved its content.

A non-exhaustive list of no-action letters and other staff statements that have been modified or withdrawn is available on our Modified or Withdrawn Staff Statements webpage.

A compendium of resources related to the law and interpretations concerning disclosure are also available on our Accounting and Disclosure Information (ADI) webpage.

Title Topic Type Withdrawn Last Updated Sort ascending
Filing and Reporting Requirements Relating to Institutional lnvestment Managers Form 13F Rulemaking
Accounting Series Release No. 219: Valuation of Debt Instruments by Money Market Funds and Certain Other Open-End Investment Companies Accounting and Auditing Rulemaking
Reporting by Institutional Investment Managers of Information with Respect to Accounts over Which Investment Discretion Is Exercised Form 13F Rulemaking
Investment Management Division Report - Mutual Fund Distribution and Section 22(d) of the Investment Company Act (August 1974) Distribution and Servicing Arrangements Resources
MGIC Mortgage Corp. Mortgages/Real Estate/REITs Staff Guidance / No-Action and Interpretive Letters
Continental of Illinois (Delaware), Ltd. Status - Investment Company Staff Guidance / No-Action and Interpretive Letters
MGIC Mortgage Corp. Mortgages/Real Estate/REITs Staff Guidance / No-Action and Interpretive Letters
Urban Land Investments Mortgages/Real Estate/REITs Staff Guidance / No-Action and Interpretive Letters
Accounting Series Release No. 118: Accounting for Investment Securities by Registered Investment Companies Accounting and Auditing Rulemaking
Accounting Series Release No. 113: Statement Regarding "Restricted Securities Accounting and Auditing Rulemaking
Real Estate Investment Trusts Mortgages/Real Estate/REITs Resources