An institutional investment manager that exercises investment discretion over at least $100 million in 13(f) securities on the last trading day of any month in a calendar year files Form 13F within 45 days of that year end, and within 45 days of each of the next year's first three quarters (17 CFR 240.13f-1).
Check the date against your own records.
Due dates
- Fourth quarter, to December 31: February 14
- First quarter, to March 31: May 15
- Second quarter, to June 30: August 14
- Third quarter, to September 30: November 14
When you start
The $100 million test looks at the last trading day of every month in the calendar year. Cross it in any month and your first filing is due 45 days after that year end, followed by the next three quarters.
Say-on-pay votes
Managers who file Form 13F also file Form N-PX by August 31 each year with their votes on executive compensation for the 12 months to June 30 (17 CFR 240.14Ad-1).
Also on the calendar
SEC-registered advisers have the Form ADV annual amendment within 90 days of their fiscal year end, and private fund advisers Form PF.
Get reminded before it's due
Regmindr tracks this alongside the rest of your compliance calendar, and emails your team before each deadline.
Sources
- 17 CFR 240.13f-1: Reporting by institutional investment managers
- 17 CFR 240.14Ad-1: Report of proxy voting record
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.