Form 40-8B25 Filings

What Is SEC Form 40-8B25?

SEC Form 40-8B25 is filed pursuant to Rule 8b-25 of the Investment Company Act. It allows a registered management investment company to request extra time if it is truly impractical to meet a deadline for a specific filing, such as an annual report or a Form N-CSR.

This form acts as a \"hardship\" request. Unlike the automatic extensions sometimes granted to corporate issuers (via Form NT/12b-25), Form 40-8B25 requires a narrative explanation of the specific facts and circumstances—such as audit delays or ongoing internal investigations—that make a timely filing impossible.

Key elements typically found in SEC Form 40-8B25 include:

• Registrant Information: The exact name and Investment Company Act file number.
• The Delayed Item: Specific identification of the report or document in question.
• Reason for Delay: A detailed statement explaining why it is impractical to furnish the information.
• Requested Date: The specific new deadline the company is proposing.

SEC Form 40-8B25 Filing Deadlines

This is not a recurring filing; it is triggered by the inability to meet another deadline.

 Key Things to Know About Form 40-8B25 Filing Rules

• Not Automatic: The application is generally deemed granted unless the SEC enters an order denying it within 10 days of receipt.
• Different from Form NT: While corporate issuers use Form NT (12b-25) for late filings, investment companies use 40-8B25 specifically for the 1940 Act requirements.
• 60-Day Limits: For registration statements, Rule 8b-25 often limits extensions to 60-day increments.

To track investment company advertising and sales literature submissions, our platform helps you monitor filings such as Form 40-8B25, Form 24B-2, Form N-1A, and Form 4970, keeping you informed about fund marketing materials and disclosure compliance