On December 3rd, the SEC announced a temporary relief from both compliance with Rule 13f-2 under the Securities Exchange Act and reporting on Form SHO. The exemption extends filing deadlines from January 2, 2026, until January 2, 2028. Form SHO reports for the January 2028 reporting period must be filed within 14 calendar days following the end of January 2028.
The temporary exemption provides transparency and protects investors by allowing the SEC additional time to respond to a US Court of Appeals for the Fifth Circuit opinion and take any further appropriate actions, which may include proposing amendments to the rules. The SEC intends for the temporary exemptions to allow these actions to be carried out in a way that would mitigate possible costs entities may incur when complying with any provisions of the rules that may change.
For further details on the exemptive relief, please see the Order Granting Temporary Exemptive Relief on the SEC’s website.
Source:
Order Granting Temporary Exemptive Relief from Compliance with Rule 13f-2 and Form SHO (sec.org)
