Investment Fund (general)

Report an investment fund and income produced by the fund in Schedule A.

Note that sections of this guide separately address mutual funds, exchange-traded funds, and money market funds. Also, note that additional requirements may apply if you or your spouse ever worked for the company that manages the investment fund, as discussed below.

Investment Fund: Examples

For You, Your Spouse, and Your Dependent Children

Schedule A

Report an equity interest in an investment fund if the total value of your interest was more than $1,000 at the end of the reporting period, or if the interest produced more than $200 in total income during the reporting period.

The reporting requirements will depend on whether the investment fund qualifies as an excepted investment fund.

If the Investment Fund Qualifies as an Excepted Investment Fund

Block A: Provide the name of the investment fund. If the investment fund is not publicly traded, you also need to describe the type of business (e.g., “investment fund”) and specify the fund’s location (city and state).

Block B: Mark the column that corresponds to the value of your interest in the investment fund.

EIF: Just to the right of Block B is a column identified as “Excepted Investment Fund” (EIF). Mark the “Excepted Investment Fund” column.

Block C: Mark the “Amount” column that corresponds to the amount of income produced by the investment fund during the reporting period.

If the Investment Fund Does Not Qualify as an Excepted Investment Fund

Block A: Provide the name of the investment fund. If the investment fund is not publicly traded, you also need to describe the type of business (e.g., “investment fund”) and specify the fund's location (city and state).

Below the description of the investment fund, report each underlying asset that individually was worth more than $1,000 at the end of the reporting period or that individually produced more than $200 in income during the reporting period. Each underlying asset that meets either of these dollar thresholds needs to be reported as a separate line item in your financial disclosure report.

Block B: For each underlying asset reported, mark the column that corresponds to its value.

EIF: Just to the right of Block B is a column identified as “Excepted Investment Fund” (EIF). Mark the “Excepted Investment Fund” column for each underlying asset that qualifies.

Block C: For each underlying asset reported, mark the “Amount” column that corresponds to the amount of income produced during the reporting period. If the underlying asset does not qualify as an excepted investment fund and produced more than $200 in income, you need to specify the type of income by marking the applicable “Type” column(s).

Schedule C, Part I

In Schedule C, Part I, report any capital call that exceeded $10,000 at any time during the reporting period for Schedule C, Part I.

Employment with the Company That Manages the Investment Fund

Additional requirements may apply if you or your spouse has ever worked for the company that manages the investment fund. Click here for guidance on these additional requirements.

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This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.