0001752724-22-001591.txt : 20220112 0001752724-22-001591.hdr.sgml : 20220112 20220112163815 ACCESSION NUMBER: 0001752724-22-001591 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20211031 FILED AS OF DATE: 20220112 DATE AS OF CHANGE: 20220112 EFFECTIVENESS DATE: 20220112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAINSTAY FUNDS TRUST CENTRAL INDEX KEY: 0001469192 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22321 FILM NUMBER: 22526993 BUSINESS ADDRESS: STREET 1: 51 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 212 576 7000 MAIL ADDRESS: STREET 1: 51 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10010 0001469192 S000026784 MainStay Epoch U.S. Equity Yield Fund C000080506 Investor Class EPLIX C000080507 Class A EPLPX C000080508 Class C EPLKX C000080509 Class I EPLCX C000180191 Class B EPLBX C000180192 Class R1 EPLRX C000180193 Class R2 EPLSX C000180194 Class R3 EPLTX C000180195 Class R6 EPLDX C000221654 SIMPLE Class EPLMX 0001469192 S000026786 MainStay Epoch Global Equity Yield Fund C000080514 Class A EPSPX C000080515 Class C EPSKX C000080516 Class I EPSYX C000080517 Investor Class EPSIX C000127145 Class R6 EPSRX C000138227 Class R2 EPSZX C000166838 Class R3 EPSHX 0001469192 S000028227 MainStay MacKay High Yield Municipal Bond Fund C000086335 Investor Class MMHVX C000086336 Class A MMHAX C000086337 Class C MMHDX C000086338 Class I MMHIX C000185918 Class R6 MMHEX 0001469192 S000028522 MainStay Epoch International Choice Fund C000087295 Investor Class ICELX C000087296 Class A ICEVX C000087297 Class C ICEWX C000087298 Class I ICEUX C000087299 Class R1 ICETX C000087300 Class R2 ICEYX C000087301 Class R3 ICEZX C000221657 SIMPLE Class ICERX 0001469192 S000028523 MainStay Epoch U.S. All Cap Fund C000087302 Investor Class MAWNX C000087303 Class A MAAAX C000087304 Class B MAWBX C000087305 Class C MAWCX C000087306 Class I MATIX C000185922 Class R6 MAWDX 0001469192 S000028525 MainStay MacKay S&P 500 Index Fund C000087312 Investor Class MYSPX C000087313 Class A MSXAX C000087314 Class I MSPIX C000221659 SIMPLE Class MSXMX 0001469192 S000028529 MainStay Floating Rate Fund C000087333 Investor Class MXFNX C000087334 Class A MXFAX C000087335 Class B MXFBX C000087336 Class C MXFCX C000087337 Class I MXFIX C000166839 Class R3 MXFHX C000185929 Class R6 MXFEX C000221660 SIMPLE Class MXFMX 0001469192 S000028532 MainStay Conservative Allocation Fund C000087350 Investor Class MCKNX C000087351 Class A MCKAX C000087352 Class B MCKBX C000087353 Class C MCKCX C000087354 Class I MCKIX C000166840 Class R3 MCKRX C000210249 Class R2 MCKKX C000221661 SIMPLE Class MCKSX 0001469192 S000028533 MainStay Moderate Allocation Fund C000087355 Investor Class MMRDX C000087356 Class A MMRAX C000087357 Class B MMRBX C000087358 Class C MMRCX C000087359 Class I MMRIX C000166841 Class R3 MMRHX C000210251 Class R2 MMRKX C000221662 SIMPLE Class MMRSX 0001469192 S000028534 MainStay Growth Allocation Fund C000087360 Investor Class MGDNX C000087361 Class A MGDAX C000087362 Class B MGDBX C000087363 Class C MGDCX C000087364 Class I MGDIX C000166842 Class R3 MGDRX C000210253 Class R2 MGDKX C000210254 Class R1 MGDJX C000221663 SIMPLE Class MGDSX 0001469192 S000028535 MainStay Equity Allocation Fund C000087365 Investor Class MGXNX C000087366 Class A MGXAX C000087367 Class B MGXBX C000087368 Class C MGXCX C000087369 Class I MGXIX C000166843 Class R3 MGXRX C000221664 SIMPLE Class MGXSX 0001469192 S000028536 MainStay Short Term Bond Fund C000087370 Class I MIXIX C000087371 Investor Class MIXNX C000087372 Class A MIXAX C000221665 SIMPLE Class MIXMX 0001469192 S000028537 MainStay MacKay Total Return Bond Fund C000087373 Investor Class MTMNX C000087374 Class A MTMAX C000087375 Class B MTMBX C000087376 Class C MTMCX C000087377 Class I MTMIX C000116270 Class R1 MTMRX C000116271 Class R2 MTRTX C000127150 Class R6 MTRDX C000166844 Class R3 MTRVX C000221666 SIMPLE Class MTMSX 0001469192 S000028539 MainStay MacKay U.S. Equity Opportunities Fund C000087381 Investor Class MYCNX C000087382 Class A MYCTX C000087383 Class C MYCCX C000087384 Class I MYCIX 0001469192 S000028542 MainStay WMC International Research Equity Fund C000087393 Investor Class MYINX C000087394 Class A MYITX C000087395 Class C MYICX C000087396 Class I MYIIX 0001469192 S000036714 MainStay Balanced Fund C000112258 Class A MBNAX C000112259 Class B MBNBX C000112260 Class C MBACX C000112261 Class I MBAIX C000112262 Class R1 MBNRX C000112263 Class R2 MBCRX C000112264 Class R3 MBDRX C000112265 Investor Class MBINX C000185940 Class R6 MBERX 0001469192 S000036715 MainStay WMC Small Companies Fund C000112266 Class B MOTBX C000112267 Class C MOPCX C000112268 Class I MOPIX C000112269 Investor Class MOINX C000112270 Class A MOPAX C000118993 Class R1 MOPRX C000118994 Class R2 MOTRX C000166845 Class R3 MOVRX 0001469192 S000036992 MainStay MacKay New York Tax Free Opportunities Fund C000113210 Class A MNOAX C000113211 Class C MNOCX C000113212 Class I MNOIX C000113213 Investor Class MNOVX C000185944 Class R6 MNODX C000221672 Class C2 MNOLX 0001469192 S000039301 MainStay MacKay Short Duration High Yield Fund C000121097 Class A MDHAX C000121098 Class C MDHCX C000121099 Class I MDHIX C000121100 Class R2 MDHRX C000121101 Investor Class MDHVX C000166846 Class R3 MDHTX 0001469192 S000039358 MainStay WMC Growth Fund C000121293 Class A KLGAX C000121294 Class B KLGBX C000121295 Class C KLGCX C000121296 Class I KLGIX C000121297 Class R2 KLGRX C000121298 Investor Class KLGNX C000185948 Class R6 KLGDX 0001469192 S000039903 MainStay MacKay California Tax Free Opportunities Fund C000123763 Class A MSCAX C000123764 Class C MSCCX C000123765 Class I MCOIX C000123766 Investor Class MSCVX C000185950 Class R6 MSODX C000221676 Class C2 MCAMX 0001469192 S000054257 MainStay Epoch Capital Growth Fund C000170407 Class A MECDX C000170408 Class C MECEX C000170409 Class I 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LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 44948576.24000000 692454920.80999994 N 1520320730.00000000 Uncommitted 100000000.00000000 N Committed 600000000.00000000 N N N N false false false false false false INTERNAL CONTROL RPT 2 MS_Funds_Trust.txt REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Report of Independent Registered Public Accounting Firm To the Shareholders of the Funds and Board of Trustees of MainStay Funds Trust: In planning and performing our audits of the financial statements of MainStay Balanced Fund, MainStay MacKay California Tax Free Opportunities Fund, MainStay Conservative Allocation Fund, MainStay WMC Growth Fund (formerly MainStay MacKay Growth Fund), MainStay Epoch Capital Growth Fund, MainStay Epoch Global Equity Yield Fund, MainStay Epoch International Choice Fund, MainStay Epoch U.S. Equity Yield Fund, MainStay WMC Small Companies Fund (formerly MainStay MacKay Small Cap Core Fund), MainStay Floating Rate Fund, MainStay Growth Allocation Fund, MainStay MacKay High Yield Municipal Bond Fund, MainStay Short Term Bond Fund, MainStay WMC International Research Equity Fund (formerly MainStay MacKay International Opportunities Fund), MainStay Moderate Allocation Fund, MainStay Equity Allocation Fund, MainStay MacKay New York Tax Free Opportunities Fund, MainStay MacKay S&P 500 Index Fund, MainStay MacKay Short Duration High Yield Fund, MainStay MacKay Total Return Bond Fund, MainStay Candriam Emerging Markets Equity Fund, and MainStay U.S. Government Liquidity Fund, twenty-two of the funds comprising MainStay Funds Trust (the Funds), as of and for the year ended October 31, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds' internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control over financial reporting. Accordingly, we express no such opinion. Management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Funds' annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds' internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Funds' internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of October 31, 2021. This report is intended solely for the information and use of management and the Board of Trustees of MainStay Funds Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. /s/ KPMG LLP Philadelphia, Pennsylvania December 23, 2021