17 CFR §270.8f-1
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A registered investment company that seeks a Commission order declaring that it is no longer an investment company may file an application with the Commission on Form N-8F (17 CFR 274.218) if the investment company:
- (a)Has sold substantially all of its assets to another registered investment company or merged into or consolidated with another registered investment company;
- (b)Has distributed substantially all of its assets to its shareholders and has completed, or is in the process of, winding up its affairs;
- (c)Qualifies for an exclusion from the definition of “investment company” under section 3(c)(1) (15 U.S.C. 80a-3(c)(1)) or section 3(c)(7) (15 U.S.C. 80a-3(c)(7)) of the Act; or
- (d)Has become a business development company.