NPORT-EX 2 vit.htm PART F

Wilshire Variable Insurance Trust
  
Schedule of Investments
  
March 31, 2026 (Unaudited)
  
   
AFFILIATED REGISTERED INVESTMENT COMPANIES - 77.5%
Shares
 
Value
 
Wilshire Income Opportunities Fund - Class Institutional (a)
    
10,549,859
    
$
92,944,254
  
Wilshire International Equity Fund - Class Institutional (a)
    
8,980,768
      
107,230,372
  
Wilshire Large Company Growth Portfolio - Class Institutional (a)
    
1,646,216
      
79,364,054
  
Wilshire Large Company Value Portfolio - Class Institutional (a)
    
3,841,766
      
83,942,585
  
Wilshire Small Company Growth Portfolio - Class Institutional (a)(b)
    
340,912
      
7,380,747
  
Wilshire Small Company Value Portfolio - Class Institutional (a)
    
297,669
      
8,126,376
  
TOTAL AFFILIATED REGISTERED INVESTMENT COMPANIES (Cost $361,550,315)
      
378,988,388
  
                 
OPEN-END FUNDS - 22.2%
Shares
 
Value
 
Fidelity Emerging Markets Index Fund
    
710,705
      
10,056,469
  
Vanguard Long-Term Bond Index Fund - Class Admiral
    
960,861
      
9,983,348
  
Vanguard Mega Cap Index Fund - Class Institutional
    
41,326
      
19,262,234
  
Vanguard Total International Bond Index Fund - Class Institutional
    
2,411,625
      
69,454,812
  
TOTAL OPEN-END FUNDS (Cost $110,825,680)
      
108,756,863
  
                 
TOTAL INVESTMENTS - 99.7% (Cost $472,375,995)
      
487,745,251
  
Money Market Deposit Account - 0.1% (c)
      
561,100
  
Other Assets in Excess of Liabilities - 0.2%
      
885,796
  
TOTAL NET ASSETS - 100.0%
          
$
489,192,147
  
                 
Percentages are stated as a percent of net assets.
          

(a)
Affiliated security as defined by the Investment Company Act of 1940.
(b)
Non-income producing security.
(c)
The U.S. Bank Money Market Deposit Account (the “MMDA”) is a short-term vehicle in which the Fund holds cash balances. The MMDA will bear interest at a variable rate that is determined based on market conditions and is subject to change daily. The rate as of March 31, 2026 was 3.49%.
Summary of Fair Value Disclosure as of March 31, 2026 (Unaudited)
 
Wilshire Variable Insurance Trust (the "Fund") has adopted fair value accounting standards which establish a definition of fair value and set out a hierarchy for measuring fair value. These standards require additional disclosures about the various inputs and valuation techniques used to develop the measurements of fair value, a discussion of changes in valuation techniques and related inputs during the period, and expanded disclosure of valuation levels for major security types. These inputs are summarized in the three broad levels listed below. The inputs or valuation methodology used for valuing securities are not an indication of the risk associated with investing in those securities.
 
Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the Fund has the ability to access.
 
Level 2 - Observable inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These inputs may include quoted prices for the identical instrument on an inactive market, prices for similar instruments, interest rates, prepayment speeds, credit risk, yield curves, default rates and similar data.
 
Level 3 - Unobservable inputs for the asset or liability, to the extent relevant observable inputs are not available, representing the Fund’s own assumptions about the assumptions a market participant would use in valuing the asset or liability, and based on the best information available.
 
The following is a summary of the fair valuation hierarchy of the Fund’s securities as of March 31, 2026:
 

   
Level 1
    
Level 2
    
Level 3
    
Total
  
Investments:
                        
  Affiliated Registered Investment Companies
  
$
378,988,388
    
$
–
    
$
–
    
$
378,988,388
  
  Open-End Funds
    
108,756,863
      
–
      
–
      
108,756,863
  
Total Investments
  
$
487,745,251
    
$
–
    
$
–
    
$
487,745,251
  
   
Refer to the Schedule of Investments for further disaggregation of investment categories.
  
Wilshire Variable Insurance Trust - Transactions with Affiliates
              
   
Value as of
December 31, 2025
    
Additions
    
Reductions
    
Realized
Gain (Loss)
    
Net Change in Unrealized
Appreciation (Depreciation)
    
Value as of
March 31, 2026
    
Shares as of
March 31, 2026
    
Dividend / Interest Income
    
Capital Gain Distributions
from
Underlying Funds
  
Wilshire Income Opportunities Fund - Class Institutional
  
$
96,091,537
    
$
–
    
$
(1,454,186
)
  
$
(218,240
)
  
$
(1,474,857
)
  
$
92,944,254
      
10,549,859
    
$
1,133,836
    
$
–
  
Wilshire International Equity Fund - Class Institutional
    
112,833,607
      
–
      
(7,741,799
)
    
1,697,820
      
440,744
      
107,230,372
      
8,980,768
      
–
      
–
  
Wilshire Large Company Growth Portfolio - Class Institutional
    
88,171,308
      
–
      
–
      
–
      
(8,807,254
)
    
79,364,054
      
1,646,216
      
–
      
–
  
Wilshire Large Company Value Portfolio - Class Institutional
    
84,485,956
      
–
      
(765,931
)
    
109,416
      
113,144
      
83,942,585
      
3,841,766
      
–
      
–
  
Wilshire Small Company Growth Portfolio - Class Institutional
    
7,551,204
      
–
      
–
      
–
      
(1,177,804
)
    
7,380,747
      
340,912
      
–
      
–
  
Wilshire Small Company Value Portfolio - Class Institutional
    
7,751,312
      
–
      
–
      
–
      
(804,940
)
    
8,126,376
      
297,669
      
–
      
–
  
   
$
396,684,924
    
$
–
    
$
(9,961,916
)
  
$
1,588,996
    
$
(11,710,967
)
  
$
378,988,388
      
25,657,190
    
$
1,133,836
    
$
–