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Form N-27D-1/A Filings

SEC Form N-27D-1/A is an amendment filing used to correct or update a previously submitted Form N-27D-1 accounting of a segregated trust account maintained for periodic payment plan certificate refund obligations. It is filed under the Investment Company Act framework and follows the same reporting structure as Form N-27D-1

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What Is SEC Form N-27D-1/A?

SEC Form N-27D-1/A is an amended version of Form N-27D-1. A depositor or principal underwriter uses it to revise a previously filed accounting of a segregated trust account required by Rule 27d-1. The amendment updates reported trust account information so the SEC has an accurate record of balances, deposits, withdrawals, and required reserve amounts.

Key elements typically found in SEC Form N-27D-1/A include:

  • Name of the depositor or principal underwriter and IRS employer identification number
  • Address of the depositor or principal underwriter
  • Names of registered investment companies for which the segregated trust account is maintained
  • Balance at the beginning and end of the period
  • Deposits made pursuant to Rule 27d-1
  • Withdrawals made pursuant to Rule 27d-1
  • Minimum reserve amounts required at the end of the period
  • Signature of an authorized officer filing the amendment
  • Revisions or corrections to information previously reported on Form N-27D-1

SEC Form N-27D-1/A Filing Deadlines

SEC Form N-27D-1/A does not have a separate fixed filing deadline stated for amendments. It is generally filed as needed when a previously submitted Form N-27D-1 must be corrected or updated.

Filing Stage Timeline Details
Original Form N-27D-1 Filing Within 15 days after each quarter during the first 2 years after Rule 27d-1 became effective; thereafter annually on or before January 31 The original accounting report is filed under Rule 27d-1
Form N-27D-1/A Amendment As needed Filed to amend, correct, or update a previously submitted Form N-27D-1
Amendment Effective Date Upon filing The amended filing updates the SEC record for the reported period
Ongoing Reporting Obligation Not applicable The amendment does not replace future required filings for later reporting periods

Key Things to Know About Form N-27D-1/A Filing Rules

  • Amendment to a Prior Filing: Form N-27D-1/A is used only to amend a previously filed Form N-27D-1, not to make the initial accounting report.
  • Rule 27d-1 Reporting Framework Still Applies: The amendment relates to the same segregated trust account reporting required under Rule 27d-1 for periodic payment plan certificate refund obligations.
  • Used to Correct Account Information: Filers may use the amendment to revise reported balances, deposits, withdrawals, reserve amounts, or other trust account information that was previously submitted inaccurately or incompletely.
  • Does Not Create a New Reporting Period: Form N-27D-1/A updates a prior filing for an existing reporting period rather than serving as a separate periodic report.
  • Electronic Filing Requirements Apply: Electronic filers remain subject to Regulation S-T and the EDGAR Filer Manual when submitting this amendment.

Our SEC filing monitoring alerts Track Form N‑1A, N‑2, N‑2 POSASR, N‑23C‑2, N‑23C3A, N‑23C3B, N‑CSR, N‑CEN, and N‑PORT for registrations, amendments, redemptions, repurchases, annuity distribution reports, shareholder reports, census data, and portfolio holdings.

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