On February 7, 2025, the Securities and Exchange Commission (“SEC”) released an order granting a temporary exemption from compliance with Rule 13f-2 under the Securities Exchange Act and Form SHO reporting, effective through January 2, 2026. As such, no Form SHO is required to be filed on February 14, 2025. The first Form SHO is now slated to be due on February 17, 2026, covering the January 2026 reporting period.
The SEC believes the temporary exemption will allow filers sufficient time to complete implementation of system builds, as well as work with the SEC to address any outstanding operational and compliance questions.
The SEC press release can be found here and the full order granting the extension can be found here.
For more information, please contact a member of the Haynes Boone Investment Management Practice Group.
