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Abstract: 

This article discusses the SEC’s newly adopted requirements for mutual fund shareholder reports. It outlines the context in which the new requirements were adopted and provides a detailed description of what has changed, both with respect to the reports themselves and the requirements for how these reports will be delivered. The article concludes with a brief discussion of the implications for funds and their service providers and suggests potential next steps.

Keywords: Form N-1A; Form N-CSR; Mutual Fund Disclosure; Inline XBRL; Disclosure of Fund Expenses and Performance; Rule 30E-3 and Electronic Delivery

Affiliations:  1: Morgan, Lewis & Bockius LLP; 2: Morgan, Lewis; 3: Nowakowski.