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Form N-14 8C Filings

SEC Form N-14 8C is a formal filing used by closed-end investment companies to register securities in connection with certain business combination transactions under the Securities Act of 1933, following the same explainer structure and order reflected in the attached Form 25 reference. It is recognized by the SEC’s EDGAR filing system as a distinct submission type for an initial Form N-14 filing by a closed-end investment company in a business combination context.

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ID Form Filer Name Filing Agent Date Actions
21992539N-14 8CSaba Capital Income & Opportunities FundEdgaragents Llc /fa08/27/2026
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21925961N-14 8CWestern Asset Managed Municipals Fund Inc.Donnelley Financial Solutions /fa/08/04/2026
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21913989N-14 8CChicago Atlantic Bdc, Inc.Broadridge Financial Solutions, Inc. /fa07/31/2026
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21848808N-14 8CFidus Investment CorpDonnelley Financial Solutions /fa/06/30/2026
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21831200N-14 8CJohn Hancock Comvest Private Income FundDonnelley Financial Solutions /fa/06/23/2026
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21793955N-14 8CNorth Haven Private Income Fund LlcDonnelley Financial Solutions /fa/06/08/2026
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What Is SEC Form N-14 8C?

SEC Form N-14 8C is an important filing used by closed-end investment companies to register securities that will be issued in business combination transactions, including mergers, reorganizations, or exchange offers, under the Securities Act of 1933.

This form is typically filed when a closed-end fund or similar registrant must provide registration and transaction-related disclosures in connection with combining with, acquiring, or exchanging securities with another entity or fund. It is an event-driven filing rather than one with a fixed periodic deadline.

Form N-14 8C helps provide disclosure to investors about the registrant, the transaction, the securities being offered, and the terms of the business combination. Related activity can be monitored in the M&A Proxy Statements section of SEC Filing Insights, with additional guidance on what to look for in M&A SEC filings.

Key elements typically found in SEC Form N-14 8C include:

  • Name of the registrant
  • Names of the funds or entities involved in the transaction
  • Description of the merger, reorganization, or exchange offer
  • Details of the securities being registered
  • Prospectus and disclosure information for investors
  • Required exhibits and transaction-related supporting documents

SEC Form N-14 8C Filing Deadlines

SEC Form N-14 8C does not have a fixed recurring filing deadline. Instead, it is filed as needed in connection with a qualifying business combination transaction involving a closed-end investment company.

Filing Stage Timeline Details
Filing Trigger As needed Filed in connection with a business combination transaction
Form N-14 8C Filing Not applicable No fixed periodic deadline applies
SEC Review Process After filing Subject to SEC review and comment, if applicable
Transaction Completion As disclosed in transaction documents Timing depends on the specific merger, reorganization, or exchange offer

Key Things to Know About Form N-14 8C Filing Rules

  • Transaction-Based Filing Requirement: Form N-14 8C is used when a closed-end investment company is registering securities for a qualifying business combination transaction rather than for routine periodic reporting.
  • Closed-End Investment Company Use: The N-14 8C submission type is specifically recognized for initial Form N-14 filings by closed-end investment companies in business combinations.
  • Disclosure Still Matters: Filers must provide detailed prospectus and transaction disclosures so investors can evaluate the registrant, the transaction terms, and the securities being offered.
  • Amendments May Be Required: If changes are needed before effectiveness, filers may submit amendments using Form N-14 8C/A during the SEC review process.
  • Used in Business Combination Scenarios: Form N-14 8C is used in transactions such as mergers, reorganizations, and exchange offers involving closed-end investment companies.

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