Determine Whether Required To File Form 13F
January 11, 2027
As you start the new year, it is crucial for your investment adviser firm to evaluate whether it is required to file Form 13F.
The Form 13F filing is mandated by the U.S. Securities and Exchange Commission (SEC) for investment adviser firms which exercise investment discretion over $100 million or more in Section 13(f) securities as of the last trading day of any month during the past calendar year.
In order to determine whether your investment adviser firm had discretion over $100 million or more of 13(f) securities on the last trading day of any month during the past calendar year, here’s a link to the current list of 13(f) securities at the website of the SEC.
Form 13F must be filed within 45 days of the end of the calendar year when the threshold was reached, and three subsequent reports are required to be filed within 45 days of the end of the first three calendar quarters of the year.
