Investment Management
Topical Reference Guide
This Topical Reference Guide is intended to gather into one webpage various resources in areas that may be of interest to practitioners and others. This Topical Reference Guide is not, however, an exhaustive list of staff guidance or other staff information (collectively, “Staff Statements”), resources, or Commission action pertaining to a particular topic. The Division will continue to update these topics with new and historical materials that also can be accessed below.
Staff Statements represent the views of the Division of Investment Management. A Staff Statement is not a rule, regulation or statement of the Commission, and the Commission has neither approved nor disapproved its content.
A non-exhaustive list of no-action letters and other staff statements that have been modified or withdrawn is available on our Modified or Withdrawn Staff Statements webpage.
A compendium of resources related to the law and interpretations concerning disclosure are also available on our Accounting and Disclosure Information (ADI) webpage.
| Title | Topic | Type | Withdrawn | Last Updated Sort descending |
|---|---|---|---|---|
| Valuation Frequently Asked Questions | Valuation | Staff Guidance / FAQ | ||
| Templeton Emerging Markets Income Fund (Omission of Shareholder Proposal) | Proxy Voting/Shareholder Meetings | Staff Guidance / No-Action and Interpretive Letters | ||
| K&L Gates LLP | Custody - Investment Company | Staff Guidance / No-Action and Interpretive Letters | ||
| Staff Statement on WY Division of Banking’s “NAL on Custody of Digital Assets and Qualified Custodian Status” | Custody - Investment Adviser | Staff Guidance / Other | ||
| Staff Statement Regarding Temporary International Mail Service Suspensions to Certain Jurisdictions Related to the COVID-19 Pandemic | International | Staff Guidance / Other | ||
| Investment Company Institute and SIFMA AMG | Affiliated Transactions/Joint Transactions | Staff Guidance / No-Action and Interpretive Letters | ||
| Investment Company Institute and SIFMA AMG | Asset-Backed Securities Issuers | Staff Guidance / No-Action and Interpretive Letters | ||
| Hercules Capital, Inc., May 11, 2020 | Subsidiaries | Staff Guidance / No-Action and Interpretive Letters | ||
| ADI 2020-10 – Filing and Delivery Obligations for Certain Discontinued Variable Insurance Products | Insured Investments | Staff Guidance / Other | ||
| Division of Investment Management Coronavirus (COVID-19) Response FAQs | Emergencies | Staff Guidance / FAQ | ||
| Investment Company Institute | Affiliated Transactions/Joint Transactions | Staff Guidance / No-Action and Interpretive Letters | ||
| Investment Company Institute, March 19, 2020 | Money Market Funds | Staff Guidance / No-Action and Interpretive Letters | ||
| BlackRock Science and Technology Trust and BlackRock Utilities, Infrastructure & Power Opportunities Trust, March 3, 2020 (Withdrawn) | Closed-End Funds | Staff Guidance / No-Action and Interpretive Letters | Withdrawn | |
| Frequently Asked Questions on Form CRS | Form ADV/Registration and Disclosure | Staff Guidance / FAQ | ||
| Frequently Asked Questions on Form CRS | Form CRS | Staff Guidance / FAQ | ||
| Eaton Vance Tax-Advantaged Dividend Income Fund, et al., December 16, 2019 (Withdrawn) | Closed-End Funds | Staff Guidance / No-Action and Interpretive Letters | Withdrawn | |
| Robert Van Grover Esq., Seward & Kissel LLP | Accounting and Auditing | Staff Guidance / No-Action and Interpretive Letters | ||
| Robert Van Grover Esq., Seward & Kissel LLP | Custody - Investment Adviser | Staff Guidance / No-Action and Interpretive Letters | ||
| Gladstone Investment Corporation | Closed-End Funds | Staff Guidance / No-Action and Interpretive Letters | ||
| From the Chief Accountant, Letter to CFOs | Accounting and Auditing | Staff Guidance / Other | ||
| Accounting Matters Bibliography | Accounting and Auditing | Staff Guidance / Other | ||
| Securities Industry and Financial Markets Association | Status - Investment Adviser | Staff Guidance / No-Action and Interpretive Letters | ||
| Securities Industry and Financial Markets Association | Investment Advisers - General | Staff Guidance / No-Action and Interpretive Letters | ||
| Frequently Asked Questions Regarding Disclosure of Certain Financial Conflicts Related to Investment Adviser Compensation | Investment Advisers - General | Staff Guidance / FAQ | ||
| Frequently Asked Questions Regarding Disclosure of Certain Financial Conflicts Related to Investment Adviser Compensation | Form ADV/Registration and Disclosure | Staff Guidance / FAQ |