Form 40-8F-B Files Dataset

The Form 40-8F-B Files Dataset is a closed historical collection of EDGAR submissions made under SEC submission type [40-8F-B](https://www.sec.gov/files/formn-8f.pdf) and its amendment counterpart [40-8F-B/A](https://www.sec.gov/files/formn-8f.pdf). Each record is a single Form N-8F application filed under Section 8(f) of the Investment Company Act of 1940 and Rule 8f-1 thereunder, in which a registered investment company asks the Commission to declare that it has ceased to be an investment company because it has elected to be regulated as a business development company (BDC). The applications were filed by U.S.-domiciled, predominantly closed-end management investment companies, acting through an authorized officer who verified the application. The dataset covers the entire active life of the 40-8F-B submission type, from March 2000 through August 2002, after which the SEC consolidated all Section 8(f) deregistration applications into the unified 40-8F-2 submission type. Each accession is delivered as a directory containing a structured metadata.json file and the verbatim Form N-8F document body alongside any accompanying textual or HTML exhibits, packaged together inside a year-keyed ZIP container.

Update Frequency
Daily
Updated at
2026-04-16
Earliest Sample Date
2000-03-01
Total Size
22.1 KB
Total Records
5
Container Format
ZIP
Content Types
HTML, JSON, TXT
Form Types
40-8F-B, 40-8F-B/A

Dataset APIs

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Dataset Index JSON API

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Dataset Files

4 files · 22.1 KB
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2002-08.zip4.5 KB1 records
2001-12.zip9.1 KB2 records
2001-09.zip6.2 KB1 records
2000-03.zip2.3 KB1 records

What This Dataset Contains

This dataset preserves every EDGAR submission whose form type is 40-8F-B (initial application) or 40-8F-B/A (amendment) over the form's complete active window. Each submission is the application a fund used to close out its registered investment company status under Section 8(f) of the Investment Company Act of 1940, paired with the Section 54(a) BDC election it had filed (or was concurrently filing) on Form N-54A. The underlying paper instrument is Form N-8F — a short, structured application consisting of a centered SEC letterhead, a numbered list of application items requesting identifying and classification information about the fund, and a verification executed by an authorized officer of the applicant.

The dataset's time coverage runs from March 2000, when EDGAR began accepting submission type 40-8F-B, through August 2002, when the type was retired and folded — along with [40-8F-A](https://www.sec.gov/files/formn-8f.pdf) and related codes — into the consolidated 40-8F-2 type. As a result, the dataset is closed: no new records can ever be added under this submission type, and the structural successor for filings made after August 2002 is the separate 40-8F-2 dataset. The form types covered are 40-8F-B and 40-8F-B/A, the container format is ZIP, and the file types found inside containers are HTML, JSON, and TXT.

Content Structure of a Single Record

What one record represents

One record in the Form 40-8F-B Files Dataset is a single EDGAR submission whose form type is 40-8F-B or 40-8F-B/A, uniquely identified by its accession number. Physically, a record is one directory named after the 18-digit accession number with the dashes stripped (for example, 000089373900000012 for accession 0000893739-00-000012). That directory contains two layers: a metadata.json describing the EDGAR submission as a structured object, and one or more verbatim document files reproducing the bodies of the documents transmitted to EDGAR. The 40-8F-B/A variant carries the same physical anatomy as the initial form and signals that the underlying Form N-8F application is an amendment to a previously filed application rather than a new one.

What the underlying filing is

The underlying document is an application filed on Form N-8F under Section 8(f) of the Investment Company Act of 1940 and Rule 8f-1 thereunder. The application requests an order from the Commission declaring that the applicant has ceased to be an investment company because it has elected to be regulated as a business development company. The 40-8F-B submission type packaged the Form N-8F application together with EDGAR header metadata into the SGML submission format that EDGAR used at the time. Submission type 40-8F-B was active from March 2000 until August 2002, after which it was retired and Section 8(f) BDC-election applications were consolidated, along with the other Section 8(f) variants, into a single submission type 40-8F-2. Every record in this dataset therefore falls within an approximately twenty-nine-month window.

Top-level layout

At the top level a record is a single-tier directory tree:

  • metadata.json — a structured description of the EDGAR submission and its constituent documents.
  • document-<sequence>.<ext> — one file per <DOCUMENT> block from the original SGML submission, named by EDGAR document sequence and using the document's native extension (.txt, .htm, or .html). Image attachments (typically .gif or .jpg) from the original submission are excluded by design; everything else from the SGML submission is preserved.

The SGML <SEC-DOCUMENT> / <DOCUMENT> wrapper that delimits documents inside an EDGAR full-submission text file is not preserved as such. Each <DOCUMENT> block has been unwrapped into its own standalone file, and the metadata that would otherwise live in the wrapper (TYPE, SEQUENCE, FILENAME, DESCRIPTION, SIZE) is reconstructed inside metadata.json. The complete SGML-wrapped submission text file is referenced via a URL in the metadata but is not unpacked into the folder.

The metadata.json layer

metadata.json is a flat JSON object describing one EDGAR submission. Its meaningful fields are:

  • formType — the EDGAR submission type, either 40-8F-B or 40-8F-B/A.
  • accessionNo — the canonical accession identifier in dashed XXXXXXXXXX-YY-NNNNNN form.
  • filedAt — the EDGAR acceptance timestamp in ISO-8601 with timezone offset.
  • description — a short human-readable description of the submission, typically Form 40-8F-B - Application for deregistration, business development company or its amendment counterpart.
  • linkToFilingDetails — URL to the EDGAR archives folder for the accession.
  • linkToTxt — URL to the complete .txt submission file on EDGAR (the full SGML-wrapped submission).
  • linkToHtml — URL to the EDGAR -index.htm page listing the submission's documents.
  • linkToXbrl — present in the schema but empty for every record in this dataset.
  • id — 32-character hexadecimal internal record identifier.
  • documentFormatFiles — an array of document descriptors, one per <DOCUMENT> block in the original SGML submission, plus a wrapper entry pointing at the full-submission text file. Each descriptor carries sequence (the EDGAR document sequence number, as a string), type (the SEC document type, typically 40-8F-B for the primary entry), size (byte size as reported by EDGAR, as a string), documentUrl (absolute EDGAR URL), and an optional description (used on the complete-submission wrapper entry, where sequence and type are whitespace placeholders and description is Complete submission text file).
  • dataFiles — present in the schema but empty for this dataset.
  • entities — an array of party-entity objects describing role-bearing parties on the filing. Each entity object carries companyName (suffixed by the EDGAR role, e.g., (Filer)), cik (zero-padded ten-digit Central Index Key), type (the role-typed form code, often the same string as formType), act (the SEC Act under which the filing is made; 40 for the Investment Company Act of 1940), fileNo (SEC file number, frequently in the 811- investment-company series and/or the 814- BDC series, though older filers may show legacy 000- numbers), filmNo (EDGAR film number), irsNo (IRS employer identification number), stateOfIncorporation (two-letter state code), fiscalYearEnd (four-digit MMDD), and tickers (array of ticker symbols associated with the entity).

The metadata layer effectively replaces the SGML header of the original submission with a structured, programmatically tractable equivalent and indexes the unpacked document files by sequence and type.

The filing-document layer

Every non-metadata file in an accession folder is one document from the original EDGAR submission, stored verbatim in its native format. For 40-8F-B records the primary document is the Form N-8F application itself. Because the form was active only between March 2000 and August 2002, most records consist of plain ASCII text files using the centered, monospaced layout characteristic of pre-HTML EDGAR text filings, although HTML-formatted submissions are also accommodated when present (.htm / .html). The file types found in the dataset are TXT, HTM/HTML, and JSON, where JSON is the metadata layer and TXT/HTM/HTML are the unwrapped document bodies.

Inside a typical Form N-8F document the content follows a standard application layout, in this order:

  1. Filing-letterhead block — a centered UNITED STATES SECURITIES AND EXCHANGE COMMISSION, Washington, D.C. 20549 header, the form title Form N-8F, and the descriptive subtitle Application for Deregistration of Certain Registered Investment Companies. A dateline noting when the form was filed with the Commission may appear above the letterhead.
  2. Item 1 — Reason for deregistration — a checkbox field with the options Merger, Liquidation, Abandonment of Registration, and Election of status as a Business Development Company. For 40-8F-B records the BDC-election checkbox is the relevant choice; the other options correspond to other 40-8F-* submission types of the same period (40-8F-A, 40-8F-L, etc.).
  3. Item 2 — Name of fund — the applicant's legal name.
  4. Item 3 — SEC file number(s) — the applicant's investment-company file number, typically in the 811- series, often paired with an 814- series number when the applicant has already obtained its BDC election.
  5. Item 4 — Initial-vs-amendment indicator — a checkbox distinguishing initial Form N-8F applications from amendments; on 40-8F-B/A records the amendment box is selected.
  6. Address and contact items — the principal executive office address of the fund, the contact person and telephone information, and the name and address of the records custodian.
  7. Classification items — the applicant's classification as a management company, unit investment trust, or face-amount certificate company, together with sub-classification (open-end or closed-end) where applicable, and the state law of organization.
  8. Adviser and underwriter items — the name and address of each investment adviser and principal underwriter that served the applicant during the preceding five years.
  9. BDC-election item — the effective date of the applicant's election to be regulated as a business development company under the Investment Company Act.
  10. Verification block — a verification statement executed by an authorized officer of the fund attesting that the application has been executed on behalf of the applicant and that the facts stated are true to the best of the signer's knowledge and belief, followed by an /s/ signature line and the officer's name and title. The verification is part of the document body rather than a separate exhibit.

When additional <DOCUMENT> blocks are present in the original submission — for example, cover letters, notice texts, opinions of counsel, or other supporting exhibits — they are unpacked as additional document-<sequence>.<ext> files in the same folder and indexed individually in documentFormatFiles.

What is included

For each accession the dataset includes the structured metadata.json and every <DOCUMENT> block from the original EDGAR SGML submission except image files. This means the Form N-8F body, plus any cover letters, notices, exhibits, attached opinions, or other textual or HTML documents that accompanied the application, are reproduced verbatim. Both initial applications (40-8F-B) and amendments (40-8F-B/A) are included on equal footing across the entire active life of the submission type from March 2000 through August 2002.

What is excluded or structurally separate

Image attachments from the original submission — typically .gif or .jpg files supporting signature blocks, logos, or scanned exhibits — are deliberately omitted. The full SGML-wrapped .txt submission file (the one whose URL is exposed as linkToTxt and whose documentFormatFiles entry uses the whitespace-placeholder sequence / type and the Complete submission text file description) is referenced from the metadata but not unpacked into the accession folder; only the per-document, unwrapped files are stored on disk. The SGML <SEC-DOCUMENT> / <DOCUMENT> headers themselves are not retained inside the per-document files; the structured metadata they once carried lives in documentFormatFiles. There is no container-root or year-root metadata file; the only metadata.json lives at the accession-folder level, so the record is the natural unit of structured description.

After August 2002, applications of this kind no longer use submission type 40-8F-B; subsequent BDC-election applications under Section 8(f) are filed as 40-8F-2. Those later submissions are not part of this dataset.

Historical and format context

Because the entire population of records sits inside a narrow window from March 2000 to August 2002, the dataset has minimal cross-era variation. The relevant format reality is the EDGAR text-versus-HTML transition that was already underway during the form's active period: most filings follow the older monospaced ASCII text convention with centered headings and numbered items, while HTML-formatted submissions are preserved natively when present. The retirement of the submission type in August 2002 is itself the chief structural-change event affecting the dataset; it bounds the dataset's time domain and makes any record-level structural drift across the period negligible compared to the abrupt cutover to 40-8F-2.

Interpretation notes

  • One accession equals one folder equals one record. The canonical dashed accession number should be read from metadata.json.accessionNo rather than reconstructed from the folder name, since the folder name strips the dashes.
  • The documentFormatFiles array typically contains one entry per unpacked document plus a wrapper entry referring to the complete-submission text file. The wrapper entry uses whitespace placeholders for sequence and type, has description set to Complete submission text file, and points its documentUrl at the same URL exposed by linkToTxt. There is no corresponding file on disk; it is metadata-only.
  • A record's formType of 40-8F-B/A does not imply a different physical anatomy from 40-8F-B; the amendment-vs-initial distinction also surfaces inside Item 4 of the Form N-8F document body.
  • entities[*].tickers may be populated even though the filer is in the act of deregistering as an investment company; the tickers reflect the entity's outstanding (post-conversion BDC) securities rather than its pre-application status.
  • An applicant's SEC file numbers commonly span both the investment-company 811- series and the business-development-company 814- series, reflecting the dual identity that motivates the filing. Older entities may also retain a legacy 000- series file number in entities[*].fileNo.
  • The Form N-8F verification block at the end of the document body is the document's signature equivalent. It is rendered as plain text in .txt filings, with the signer's name preceded by /s/ rather than a graphical signature.
  • Document files are unwrapped from their SGML enclosure, so any downstream parser expecting <SEC-DOCUMENT>, <DOCUMENT>, <TYPE>, <SEQUENCE>, or <FILENAME> tags inside the per-document files should instead consume the equivalent fields from metadata.json.documentFormatFiles. A parser that needs the original SGML envelope can fetch it from linkToTxt.

Who Files or Publishes This Dataset, and When

Who files the record

Each record is a deregistration application filed with the SEC by a registered investment company that has elected, or is concurrently electing, to be regulated as a business development company under the Investment Company Act of 1940. The fund itself is the legal filer, acting through its board and an authorized officer, who verifies the application. The investment adviser, principal underwriter, sponsor, and affiliated broker-dealers are identified inside the filing but are not the filing party.

Filing population

Form 40-8F-B was used by a narrow group:

  • Registered investment companies previously registered under Section 8(a) of the 1940 Act, almost always closed-end management investment companies, that elected BDC status under Section 54(a) of the Act.
  • U.S.-domiciled entities organized as corporations, limited partnerships, statutory trusts, or business trusts. Section 54(a) restricts BDC election to qualifying U.S. domestic entities, so foreign funds did not appear.
  • Open-end mutual funds, unit investment trusts, and face-amount certificate companies did not convert to BDCs and therefore did not use this submission type.

Funds deregistering for reasons unrelated to a BDC election (liquidation, merger, falling below the Section 3(c)(1) shareholder threshold, abandonment of public offering, etc.) used Form N-8F under a different EDGAR submission type, historically 40-8F-A and, after consolidation, 40-8F-2.

Triggering event

The filing is event-driven, not periodic. It is generated by a fund's decision to convert its regulatory status from registered investment company to BDC. Two interlocking steps produce one application:

  1. BDC election under Section 54(a). The fund elects BDC regulation by filing a notification of election on Form N-54A. This shifts its operative regime from Sections 1–53 of the 1940 Act to Sections 54–65.
  2. Deregistration application under Section 8(f). Because the fund remains a registered investment company on the SEC's books until the Commission orders otherwise, it must apply under Section 8(f) of the 1940 Act, implemented by Rule 8f-1, for an order declaring that it has ceased to be an investment company. The prescribed form is Form N-8F; when the basis is the BDC election, the EDGAR submission was tagged 40-8F-B.

The N-54A election and the N-8F application are typically filed at or near the same time, so the Commission can act on deregistration against a record confirming the predicate Section 54(a) election. Each 40-8F-B application discloses the effective date of the BDC election.

Timing and deadline logic

There is no statutory deadline or periodic cadence. The application is filed when the fund chooses to convert. Commission processing, public notice, and entry of the Section 8(f) order typically take several months after submission; the 40-8F-B record represents the application itself, not the resulting order.

Active window and consolidation into 40-8F-2

The 40-8F-B submission type was active on EDGAR from March 2000 through August 2002. In August 2002, the SEC consolidated its EDGAR taxonomy for Form N-8F deregistration applications, and 40-8F-B (along with the related 40-8F-A code) was folded into the unified 40-8F-2 submission type, which thereafter covers all Form N-8F applications under Section 8(f)/Rule 8f-1 regardless of the reason for deregistration. This dataset is therefore closed and covers only the March 2000 – August 2002 window. BDC-election deregistration applications filed after consolidation appear under 40-8F-2, even though the substantive legal basis (Section 8(f), Rule 8f-1, predicate Section 54(a) election) is unchanged.

Amendments (40-8F-B/A)

A 40-8F-B/A record is an amendment to a previously filed 40-8F-B application, used to correct or supplement information, respond to SEC staff comments, or update material facts (such as the BDC election effective date, adviser, underwriter, or verifying officer) before the Commission acts. It is filed by the same applicant under the same Section 8(f)/Rule 8f-1 framework and is not a fresh deregistration request. After August 2002, such amendments migrated to 40-8F-2/A.

Important distinctions

  • Form N-54A vs. Form N-8F (40-8F-B). N-54A is the BDC election itself; it changes the regulatory regime. N-8F (submitted as 40-8F-B during this window) is the application asking the SEC to declare that the entity has ceased to be a registered investment company. Both are normally needed for a clean conversion; neither substitutes for the other.
  • Form N-54C (BDC withdrawal). A BDC that later withdraws its BDC election files Form N-54C. Withdrawals are not in this dataset.
  • Other deregistration reasons. Liquidations, mergers, and similar deregistrations were filed on Form N-8F under 40-8F-A and are now under 40-8F-2. They share the parent form but are outside this dataset.
  • Foreign funds and unregistered issuers. Non-U.S. funds and entities that were never registered investment companies cannot file 40-8F-B; the submission presupposes existing Section 8(a) registration and Section 54(a) eligibility.
  • Application vs. order. A 40-8F-B record is the fund's application only. The Commission's responsive Section 8(f) order, if issued, appears separately in the SEC release record.

How This Dataset Differs From Similar Datasets or Filings

Form 40-8F-B is a narrow, time-bounded EDGAR submission code used for a single purpose: a Section 8(f) order declaring that a registered investment company has ceased to be one because it elected to be regulated as a business development company. Its closest neighbors fall into three groups: the successor and sibling codes for the same N-8F application, the BDC election forms that bracket the same corporate event, and the broader 1940-Act reporting forms that the order terminates.

Form 40-8F-2 (successor code)

After August 2002, EDGAR consolidated 40-8F-B, 40-8F-A, 40-8F-L, and related codes into a single 40-8F-2 type covering all Section 8(f) deregistration applications regardless of basis (liquidation, merger, BDC election, or other). 40-8F-B and Form 40-8F-2 are sequential rather than overlapping: a complete historical view of BDC-election deregistrations requires 40-8F-B for the early window and the BDC-election subset of 40-8F-2 thereafter. The form, rule, and content are the same; only the EDGAR taxonomy changed.

Form 40-8F-A (sibling code)

Before the 2002 consolidation, EDGAR distinguished N-8F applications by the substantive ground for deregistration. 40-8F-A (and 40-8F-L) covered liquidations, terminations, and other non-BDC grounds. They share the statutory hook (Section 8(f), Rule 8f-1) and procedural posture (an application requesting an order) with 40-8F-B but differ in the factual predicate stated in the body of the filing. The distinction between 40-8F-A and 40-8F-B is purely the reason the entity ceased to be an investment company: wind-down versus BDC election.

Form N-54A (BDC election notice)

N-54A is the front end of the same corporate event 40-8F-B closes out. The fund elects BDC status under Section 54(a) by filing N-54A, which by operation of law removes it from the definition of "investment company"; it then files 40-8F-B to obtain a formal deregistration order under Section 8(f). Key differences: N-54A is a self-executing notice requiring no SEC action and invokes Section 54; 40-8F-B is an application requiring an order and invokes Section 8(f). The two are paired records of one transition viewed from opposite ends.

Form N-54C (BDC election withdrawal)

N-54C is the mirror of N-54A: a BDC withdraws its election and reverts. It involves the same Section 54 regime as N-54A but moves in the opposite direction along the BDC lifecycle. It is not interchangeable with 40-8F-B: a fund leaving BDC status must either re-register as an investment company or file a separate N-8F to deregister entirely. 40-8F-B documents entry into BDC status; N-54C documents exit from it.

Form N-8F (the underlying application)

Form N-8F, prescribed under Rule 8f-1, is the actual application form used for any Section 8(f) deregistration. Every 40-8F-* code, including 40-8F-B and 40-8F-2, is an EDGAR submission tag for what is on paper a Form N-8F application. The form and rule are identical across codes; the code just records the basis for deregistration. The correct mental model is that 40-8F-B is a labeled subset of the N-8F population, not a distinct form.

Form 40-8F-B/A (amendments)

40-8F-B/A amendments are included in this dataset and revise prior 40-8F-B applications, typically to correct identifying information, respond to staff comments, or update the verification. They are not a separate filing population; the latest amendment is the authoritative version of the application.

Broader investment-company reporting context

The 40-8F-B order ends the obligation to file the periodic and registration forms that define registered investment company status. The contrast with those forms helps locate 40-8F-B in the lifecycle:

  • Form N-1A / Form N-2: registration statements for open-end and closed-end funds. An entity filing 40-8F-B almost always has an active N-2 (occasionally N-1A) that the BDC election retires. These are long narrative registration documents updated periodically; 40-8F-B is a short one-time application.
  • Form N-CEN: annual census report (successor to N-SAR) filed each year while the entity is a registered fund. Filing stops once the 40-8F-B order is granted. Continuous periodic disclosure versus single transactional application.
  • Form N-PX: annual proxy voting record, also part of ongoing fund reporting and likewise terminated by the deregistration order.
  • Post-election reporting: after the BDC election, the entity generally reports on Form 10-K, 10-Q, and 8-K under the Exchange Act. 40-8F-B sits at the procedural pivot between the N-series regime and the operating-company Exchange Act regime.

Boundary summary

Form 40-8F-B is distinct on four narrow dimensions: trigger (BDC election only, not liquidation or merger), statutory basis (Section 8(f) and Rule 8f-1, not Section 54), active window (March 2000 to August 2002, after which 40-8F-2 takes over), and content (a short application with identifying details, five-year adviser and underwriter history, BDC election effective date, and verification, not narrative or tabular disclosure). It is best treated as a small, well-defined historical slice of BDC-conversion deregistrations, paired with N-54A to identify the election, extended by 40-8F-2 after 2002, and read against the N-1A/N-2/N-CEN/N-PX record to characterize the pre-conversion footprint.

Who Uses This Dataset

The dataset's users are specialists in 1940 Act practice, fund regulatory history, and EDGAR submission-type plumbing. Each user touches a distinct slice of the record: counsel and paralegals work the application body and recitals; CCOs and diligence teams work the file-number transitions and effective dates; historians and academics work the cohort and accession-level lineage; SEC staff work the adviser history and verification; data engineers work the submission-type and metadata layer.

1940 Act and BDC counsel

Securities lawyers drafting current Section 8(f) applications and BDC-election notices use these filings as a precedent library for a now-retired form. They study how applicants recited cessation of investment-company status and election under Sections 54 through 65, and how verification language was structured. Most-used fields: applicant identification, fund classification, state of organization, and the BDC-election effective date.

Fund chief compliance officers

CCOs at complexes whose entities passed through the 2000 to 2002 BDC conversion window use the dataset to reconstruct the regulatory chain of custody. The five-year adviser and principal-underwriter history plus the BDC-election effective date establish which regime governed which period, which matters for books-and-records retention and predecessor-liability questions. The 811- and 814- file numbers are the specific identifiers traced.

Deregistration paralegals

Paralegals in investment-management practice groups use the original EDGAR HTML and TXT documents as completed exemplars when assembling new 40-8F-2 packets. They focus on the cover-page applicant block, adviser and underwriter disclosures, and the verification page, treating accession-level records as drafting templates.

Fund-structure historians and BDC researchers

Researchers mapping the early-modern BDC cohort use applicant name, classification, state of organization, and BDC-election effective date to build timelines of the sector. Because the form was used only briefly before consolidation, the dataset functions as a closed cohort of a specific transitional period.

Regulatory-history academics

Scholars writing on Rule 8f-1 mechanics and EDGAR submission-type evolution cite specific accession and file numbers to document the relationship between 40-8F-B, 40-8F-B/A amendments, and the successor 40-8F-2 type. Accession-level traceability is the key feature.

SEC enforcement and examination staff

Staff retrieving historical deregistration filings during inquiries into BDC-election irregularities or adviser-continuity questions rely on the five-year adviser and underwriter list to reconstruct affiliations preceding the election, and on the verification block to confirm the signing officer.

Fund data engineers

Engineers maintaining EDGAR ingestion pipelines use the dataset to validate that discontinued 40-8F-B and 40-8F-B/A submission types are correctly routed alongside the successor 40-8F-2. The fixed accession list, accession numbers, and 811- to 814- file-number transitions make it a useful coverage and lineage test fixture.

Diligence teams reviewing legacy BDCs

Transactional reviewers confirming the original Section 8(f) order for long-lived BDC entities or their parents pull the application package to verify classification change, BDC-election effective date, and any 40-8F-B/A amendments that refined the original representations.

Specific Use Cases

  • Drafting a current 40-8F-2 BDC-election application from period exemplars. Paralegals assembling a new Section 8(f) packet open the unwrapped Form N-8F document files and lift recitals for Items 2 through 4, the five-year adviser and underwriter block, the BDC-election effective-date item, and the /s/ verification language. The accession folders serve as a complete library of BDC-election precedent for the pre-consolidation form.

  • Reconstructing the 811-to-814 file-number transition for a legacy BDC. Compliance officers and diligence reviewers query entities[*].fileNo across the records to pair the applicant's investment-company file number with its BDC file number, then read the BDC-election effective date out of the Form N-8F body to fix the exact pivot date. The output is a regime timeline used for books-and-records retention scoping and predecessor-liability analysis.

  • Linking N-54A elections to their Section 8(f) closing orders. Researchers tracking the BDC-conversion lifecycle join each 40-8F-B record to the same applicant's earlier N-54A notice using entities[*].cik and the legal name in Item 2, producing paired records that document both ends of one corporate transition. The 40-8F-B side supplies the formal deregistration order request; the N-54A side supplies the self-executing election.

  • Building a closed-cohort table of March 2000 to August 2002 BDC deregistrations. Fund-structure historians extract applicant name, state of organization, classification (management company, open-end or closed-end), adviser and underwriter history, and BDC-election effective date into a table representing the entire population of the retired submission type. The table anchors sector-history work on the early-modern BDC cohort without needing to disambiguate against the broader 40-8F-2 successor.

  • Validating EDGAR ingestion coverage for retired submission types. Data engineers use the fixed accession list and the 40-8F-B / 40-8F-B/A formType values as a regression fixture to confirm that pipelines route both the initial form and its amendments correctly and continue to recognize the type after consolidation into 40-8F-2. The empty linkToXbrl and dataFiles fields plus the whitespace-placeholder complete-submission wrapper entry in documentFormatFiles are the specific shape assertions the fixture exercises.

  • Authenticating the signing officer on a historical application. SEC examination staff and transactional diligence teams open the verification block at the end of the Form N-8F body to read the /s/ name and title, cross-checking the signer against contemporaneous officer rosters. The accession number, filedAt timestamp, and verification text together support attribution questions during inquiries into adviser-continuity or election-timing issues.

Dataset Access

Dataset Index JSON API: https://api.sec-api.io/datasets/form-408fb-files.json

This endpoint returns metadata describing the Form 40-8F-B Files Dataset, including its name, description, last updated timestamp, earliest sample date, total record count, total archive size, the form types covered (40-8F-B, 40-8F-B/A), the container format (ZIP), and the content types contained in each container (HTML, JSON, TXT). It also returns the download URL of the full dataset archive and a list of all individual container files with per-container size, record count, updated timestamp, and direct download URL. This endpoint does not require an API key and can be polled regularly to detect which containers were modified during the most recent refresh, allowing incremental downloads of only the containers that changed.

Example response:

Example
1 {
2 "datasetId": "1f13365b-9ae0-6a87-b5eb-61783bc70cec",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-408fb-files.zip",
4 "name": "Form 40-8F-B Files Dataset",
5 "updatedAt": "2026-04-16T08:59:49.466Z",
6 "earliestSampleDate": "2000-03-01",
7 "totalRecords": 5,
8 "totalSize": 22055,
9 "formTypes": ["40-8F-B", "40-8F-B/A"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["HTML", "JSON", "TXT"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-408fb-files/2000/2000.zip",
15 "key": "2000/2000.zip",
16 "size": 22055,
17 "records": 5,
18 "updatedAt": "2026-04-16T08:59:49.466Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-408fb-files.zip?token=YOUR_API_KEY

Downloads the complete dataset as a single ZIP archive containing every Form 40-8F-B and 40-8F-B/A filing back to the earliest sample date of 2000-03-01. Because this dataset is small, the entire archive can be retrieved in one request. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-408fb-files/2000/2000.zip?token=YOUR_API_KEY

Downloads one individual container file listed in the index JSON's containers array. Containers are organized by year and packaged as ZIP files, allowing retrieval of a specific time slice without downloading the full dataset. This endpoint requires an API key.

Frequently Asked Questions

What form does this dataset cover?

The dataset covers EDGAR submission types 40-8F-B (initial application) and 40-8F-B/A (amendment), both of which package a Form N-8F application filed under Section 8(f) of the Investment Company Act of 1940 and Rule 8f-1 thereunder. The application asks the SEC to declare that the applicant has ceased to be an investment company because it has elected to be regulated as a business development company.

What does one record in this dataset represent?

One record is a single EDGAR submission identified by accession number, stored as a directory containing a metadata.json file describing the submission as a structured object and one or more verbatim document files (TXT, HTM, or HTML) reproducing the bodies of the Form N-8F application and any accompanying exhibits. Image attachments from the original SGML submission are excluded.

Why does the dataset end in August 2002?

In August 2002, the SEC consolidated its EDGAR taxonomy for Form N-8F deregistration applications. Submission type 40-8F-B, along with 40-8F-A and related codes, was folded into the unified 40-8F-2 submission type, which thereafter covers all Section 8(f) deregistration applications regardless of the reason for deregistration. The dataset is therefore closed by design at the cutover date.

What does the 40-8F-B/A form type mean?

40-8F-B/A is an amendment to a previously filed 40-8F-B application. It is used to correct or supplement information, respond to SEC staff comments, or update material facts such as the BDC-election effective date, adviser, underwriter, or verifying officer before the Commission acts. It carries the same physical anatomy as the initial 40-8F-B record.

Who is required to file this form?

The filer is a U.S.-domiciled registered investment company — almost always a closed-end management investment company — that has elected, or is concurrently electing, to be regulated as a business development company under Section 54(a) of the 1940 Act. The fund acts through its board and an authorized officer who verifies the application; the adviser, underwriter, and affiliated broker-dealers are identified inside the filing but are not the filing party.

How does Form 40-8F-B relate to Form N-54A?

Form N-54A is the BDC election itself: a self-executing notice under Section 54(a) that changes the entity's regulatory regime. Form 40-8F-B (a Form N-8F application) is the companion filing under Section 8(f) that asks the SEC to issue an order declaring the entity has ceased to be a registered investment company. Both are normally needed for a clean conversion, and the two are typically filed at or near the same time.

How does Form 40-8F-B relate to Form 40-8F-2?

40-8F-2 is the successor EDGAR submission type that replaced 40-8F-B, 40-8F-A, and related codes after August 2002. Both wrap the same underlying Form N-8F application under Section 8(f) and Rule 8f-1; only the EDGAR taxonomy changed. A complete historical view of BDC-election deregistrations requires this dataset for the March 2000 – August 2002 window plus the BDC-election subset of 40-8F-2 thereafter.

What file format is the dataset distributed in?

The dataset is distributed as ZIP containers organized by year. Each container holds one directory per accession, containing a metadata.json and the unwrapped document files in their native format (TXT, HTM, or HTML). The container index, per-container metadata, and download URLs are exposed through the dataset index JSON endpoint described in the Dataset Access section.