(a) Until April 1, 2019, each registered management investment company subject to §270.30b1-9 of this chapter must satisfy its reporting obligation under that section by maintaining in its records the information that is required to be included in Form N-PORT (§274.150 of this chapter).

(b) The information maintained in the registered management investment company's records under paragraph (a) of this section shall be treated as a record under section 31(a)(1) of the Act [15 U.S.C. 80a-30(a)(1)] and §270.31a-1(b) of this chapter subject to the requirements of §270.31a-2(a)(2) of this chapter.

(c) This section will expire and no longer be effective on March 31, 2026.

[82 FR 58739, Dec. 14, 2017]