Form N-2 Files Dataset

The Form N-2 Files Dataset is a complete archive of every Form N-2 and Form N-2/A registration statement submitted to EDGAR — the SEC-prescribed registration statement used by closed-end management investment companies and by business development companies (BDCs) that have elected regulation under Section 54 of the Investment Company Act of 1940. One record is one EDGAR submission, packaged as a single accession-numbered folder that holds a metadata.json describing the submission, the primary registration document in HTML, and every exhibit document attached to the filing. The dataset is filed by closed-end funds — listed closed-end funds (CEFs), interval funds, tender offer funds, master-feeder and fund-of-funds CEFs — and by listed and non-traded BDCs, and it covers initial registrations alongside pre-effective amendments and post-effective amendments. Coverage begins with electronic filings in January 1994 and continues through the present, with new records added as EDGAR accepts new N-2 and N-2/A submissions. Records are distributed in monthly ZIP archives named YYYY-MM.zip, with file types spanning TXT, JSON, HTML, and PDF.

Update Frequency
Daily
Updated at
2026-05-16
Earliest Sample Date
1994-01-01
Total Size
2.7 GB
Total Records
73,515
Container Format
ZIP
Content Types
TXT, JSON, HTML, PDF
Form Types
N-2, N-2/A

Dataset APIs

Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.

Dataset Index JSON API

Download the entire dataset as a single archive file.

Download Entire Dataset:

Download a single container file (e.g. monthly archive) from the dataset.

Download Single Container:

Dataset Files

387 files · 2.7 GB
Download All
2026-05.zip4.2 MB116 records
2026-04.zip16.4 MB381 records
2026-03.zip14.7 MB380 records
2026-02.zip8.5 MB211 records
2026-01.zip8.9 MB231 records
2025-12.zip10.6 MB242 records
2025-11.zip5.0 MB105 records
2025-10.zip9.8 MB230 records
2025-09.zip9.0 MB229 records
2025-08.zip11.6 MB276 records
2025-07.zip15.9 MB392 records
2025-06.zip7.6 MB177 records
2025-05.zip9.5 MB261 records
2025-04.zip17.6 MB378 records
2025-03.zip14.2 MB332 records
2025-02.zip14.2 MB331 records
2025-01.zip11.8 MB212 records
2024-12.zip9.2 MB187 records
2024-11.zip11.3 MB210 records
2024-10.zip11.1 MB294 records
2024-09.zip5.4 MB114 records
2024-08.zip9.9 MB281 records
2024-07.zip10.2 MB306 records
2024-06.zip11.2 MB211 records
2024-05.zip10.7 MB248 records
2024-04.zip12.5 MB248 records
2024-03.zip9.4 MB335 records
2024-02.zip7.7 MB216 records
2024-01.zip12.5 MB159 records
2023-12.zip10.7 MB153 records
2023-11.zip4.6 MB89 records
2023-10.zip8.0 MB199 records
2023-09.zip8.2 MB163 records
2023-08.zip9.4 MB163 records
2023-07.zip6.6 MB162 records
2023-06.zip8.4 MB201 records
2023-05.zip5.4 MB143 records
2023-04.zip6.6 MB103 records
2023-03.zip7.2 MB175 records
2023-02.zip3.2 MB84 records
2023-01.zip5.0 MB78 records
2022-12.zip8.8 MB190 records
2022-11.zip4.4 MB77 records
2022-10.zip8.0 MB155 records
2022-09.zip7.5 MB175 records
2022-08.zip6.1 MB152 records
2022-07.zip8.6 MB203 records
2022-06.zip7.8 MB319 records
2022-05.zip9.0 MB289 records
2022-04.zip8.7 MB195 records
2022-03.zip7.6 MB221 records
2022-02.zip6.6 MB112 records
2022-01.zip12.3 MB234 records
2021-12.zip10.2 MB261 records
2021-11.zip12.2 MB269 records
2021-10.zip11.8 MB187 records
2021-09.zip8.3 MB176 records
2021-08.zip7.2 MB177 records
2021-07.zip10.6 MB247 records
2021-06.zip12.0 MB250 records
2021-05.zip9.6 MB196 records
2021-04.zip9.9 MB231 records
2021-03.zip9.3 MB229 records
2021-02.zip7.6 MB178 records
2021-01.zip4.4 MB65 records
2020-12.zip8.6 MB154 records
2020-11.zip7.0 MB186 records
2020-10.zip5.3 MB116 records
2020-09.zip6.8 MB137 records
2020-08.zip5.9 MB148 records
2020-07.zip5.8 MB114 records
2020-06.zip6.8 MB213 records
2020-05.zip7.9 MB162 records
2020-04.zip6.6 MB113 records
2020-03.zip20.9 MB908 records
2020-02.zip8.1 MB157 records
2020-01.zip7.5 MB118 records
2019-12.zip7.2 MB170 records
2019-11.zip5.5 MB116 records
2019-10.zip8.0 MB178 records
2019-09.zip11.5 MB172 records
2019-08.zip8.3 MB176 records
2019-07.zip12.0 MB260 records
2019-06.zip9.8 MB206 records
2019-05.zip9.9 MB201 records
2019-04.zip9.7 MB199 records
2019-03.zip9.7 MB140 records
2019-02.zip7.5 MB164 records
2019-01.zip4.9 MB126 records
2018-12.zip8.3 MB189 records
2018-11.zip4.0 MB65 records
2018-10.zip10.2 MB230 records
2018-09.zip7.9 MB155 records
2018-08.zip9.9 MB161 records
2018-07.zip11.1 MB268 records
2018-06.zip15.4 MB309 records
2018-05.zip12.6 MB231 records
2018-04.zip10.1 MB206 records
2018-03.zip9.5 MB197 records
2018-02.zip8.6 MB211 records
2018-01.zip3.9 MB92 records
2017-12.zip5.2 MB83 records
2017-11.zip5.4 MB182 records
2017-10.zip8.2 MB161 records
2017-09.zip14.6 MB324 records
2017-08.zip9.3 MB180 records
2017-07.zip8.4 MB131 records
2017-06.zip12.5 MB229 records
2017-05.zip12.2 MB219 records
2017-04.zip9.1 MB159 records
2017-03.zip10.8 MB249 records
2017-02.zip5.6 MB97 records
2017-01.zip5.8 MB100 records
2016-12.zip8.5 MB159 records
2016-11.zip10.8 MB223 records
2016-10.zip10.5 MB199 records
2016-09.zip8.3 MB197 records
2016-08.zip14.5 MB227 records
2016-07.zip8.5 MB167 records
2016-06.zip7.4 MB152 records
2016-05.zip6.6 MB176 records
2016-04.zip7.2 MB186 records
2016-03.zip6.3 MB130 records
2016-02.zip5.3 MB130 records
2016-01.zip4.9 MB115 records
2015-12.zip7.1 MB158 records
2015-11.zip6.7 MB130 records
2015-10.zip7.6 MB165 records
2015-09.zip5.5 MB118 records
2015-08.zip10.6 MB210 records
2015-07.zip15.4 MB361 records
2015-06.zip12.6 MB262 records
2015-05.zip12.0 MB214 records
2015-04.zip8.8 MB188 records
2015-03.zip10.0 MB200 records
2015-02.zip7.2 MB155 records
2015-01.zip6.6 MB134 records
2014-12.zip10.5 MB221 records
2014-11.zip8.3 MB172 records
2014-10.zip9.1 MB145 records
2014-09.zip8.0 MB197 records
2014-08.zip8.9 MB182 records
2014-07.zip8.6 MB177 records
2014-06.zip14.2 MB301 records
2014-05.zip12.7 MB216 records
2014-04.zip7.7 MB167 records
2014-03.zip9.7 MB222 records
2014-02.zip7.7 MB181 records
2014-01.zip5.9 MB107 records
2013-12.zip7.5 MB170 records
2013-11.zip5.8 MB140 records
2013-10.zip12.1 MB283 records
2013-09.zip8.6 MB231 records
2013-08.zip9.3 MB206 records
2013-07.zip8.8 MB218 records
2013-06.zip12.4 MB291 records
2013-05.zip16.0 MB390 records
2013-04.zip14.4 MB324 records
2013-03.zip11.8 MB329 records
2013-02.zip11.4 MB249 records
2013-01.zip8.3 MB180 records
2012-12.zip5.7 MB152 records
2012-11.zip10.8 MB291 records
2012-10.zip13.7 MB341 records
2012-09.zip8.2 MB227 records
2012-08.zip10.3 MB218 records
2012-07.zip8.0 MB216 records
2012-06.zip8.6 MB233 records
2012-05.zip8.7 MB274 records
2012-04.zip8.6 MB226 records
2012-03.zip14.6 MB359 records
2012-02.zip11.6 MB288 records
2012-01.zip5.1 MB121 records
2011-12.zip6.8 MB147 records
2011-11.zip5.8 MB149 records
2011-10.zip7.9 MB172 records
2011-09.zip8.3 MB199 records
2011-08.zip8.9 MB246 records
2011-07.zip10.4 MB208 records
2011-06.zip10.6 MB282 records
2011-05.zip11.3 MB285 records
2011-04.zip11.9 MB360 records
2011-03.zip15.0 MB438 records
2011-02.zip6.6 MB170 records
2011-01.zip8.8 MB311 records
2010-12.zip8.2 MB225 records
2010-11.zip10.0 MB383 records
2010-10.zip10.5 MB327 records
2010-09.zip10.7 MB359 records
2010-08.zip7.4 MB228 records
2010-07.zip5.4 MB130 records
2010-06.zip7.0 MB184 records
2010-05.zip4.6 MB128 records
2010-04.zip8.2 MB222 records
2010-03.zip12.1 MB401 records
2010-02.zip9.2 MB342 records
2010-01.zip10.3 MB369 records
2009-12.zip12.2 MB510 records
2009-11.zip6.1 MB251 records
2009-10.zip5.5 MB201 records
2009-09.zip4.4 MB100 records
2009-08.zip4.5 MB136 records
2009-07.zip8.3 MB182 records
2009-06.zip3.8 MB77 records
2009-05.zip5.1 MB150 records
2009-04.zip4.1 MB109 records
2009-03.zip5.6 MB172 records
2009-02.zip2.1 MB65 records
2009-01.zip3.1 MB96 records
2008-12.zip3.0 MB83 records
2008-11.zip1.8 MB46 records
2008-10.zip2.9 MB63 records
2008-09.zip1.8 MB39 records
2008-08.zip5.7 MB165 records
2008-07.zip4.6 MB147 records
2008-06.zip5.7 MB128 records
2008-05.zip6.8 MB163 records
2008-04.zip5.1 MB108 records
2008-03.zip8.0 MB162 records
2008-02.zip5.7 MB116 records
2008-01.zip5.8 MB100 records
2007-12.zip4.0 MB107 records
2007-11.zip3.6 MB95 records
2007-10.zip5.8 MB137 records
2007-09.zip8.5 MB259 records
2007-08.zip5.9 MB168 records
2007-07.zip9.5 MB266 records
2007-06.zip8.7 MB285 records
2007-05.zip8.7 MB277 records
2007-04.zip9.7 MB298 records
2007-03.zip12.1 MB413 records
2007-02.zip6.8 MB215 records
2007-01.zip6.6 MB219 records
2006-12.zip5.5 MB173 records
2006-11.zip4.7 MB181 records
2006-10.zip4.8 MB153 records
2006-09.zip4.4 MB174 records
2006-08.zip4.5 MB134 records
2006-07.zip3.1 MB97 records
2006-06.zip8.2 MB261 records
2006-05.zip7.1 MB202 records
2006-04.zip4.8 MB151 records
2006-03.zip5.9 MB190 records
2006-02.zip1.9 MB77 records
2006-01.zip6.0 MB141 records
2005-12.zip5.5 MB162 records
2005-11.zip5.3 MB172 records
2005-10.zip7.5 MB211 records
2005-09.zip10.4 MB315 records
2005-08.zip7.7 MB268 records
2005-07.zip8.3 MB290 records
2005-06.zip5.2 MB203 records
2005-05.zip7.1 MB253 records
2005-04.zip9.2 MB358 records
2005-03.zip14.0 MB555 records
2005-02.zip5.2 MB177 records
2005-01.zip5.6 MB178 records
2004-12.zip7.6 MB231 records
2004-11.zip6.9 MB240 records
2004-10.zip8.4 MB260 records
2004-09.zip7.3 MB281 records
2004-08.zip6.1 MB179 records
2004-07.zip5.8 MB212 records
2004-06.zip7.5 MB239 records
2004-05.zip7.7 MB224 records
2004-04.zip11.5 MB355 records
2004-03.zip11.6 MB403 records
2004-02.zip7.3 MB262 records
2004-01.zip5.4 MB193 records
2003-12.zip7.9 MB312 records
2003-11.zip7.5 MB246 records
2003-10.zip10.9 MB406 records
2003-09.zip10.8 MB356 records
2003-08.zip9.8 MB303 records
2003-07.zip12.1 MB364 records
2003-06.zip7.6 MB244 records
2003-05.zip8.8 MB282 records
2003-04.zip5.6 MB193 records
2003-03.zip5.6 MB188 records
2003-02.zip6.2 MB182 records
2003-01.zip8.3 MB295 records
2002-12.zip9.6 MB281 records
2002-11.zip9.5 MB456 records
2002-10.zip15.9 MB575 records
2002-09.zip8.4 MB317 records
2002-08.zip9.3 MB319 records
2002-07.zip6.8 MB221 records
2002-06.zip8.2 MB287 records
2002-05.zip6.6 MB230 records
2002-04.zip5.9 MB211 records
2002-03.zip7.7 MB303 records
2002-02.zip4.6 MB180 records
2002-01.zip4.2 MB164 records
2001-12.zip4.5 MB181 records
2001-11.zip5.0 MB230 records
2001-10.zip8.9 MB346 records
2001-09.zip3.4 MB165 records
2001-08.zip5.3 MB241 records
2001-07.zip3.2 MB135 records
2001-06.zip4.5 MB187 records
2001-05.zip3.6 MB145 records
2001-04.zip4.4 MB202 records
2001-03.zip4.2 MB229 records
2001-02.zip3.0 MB131 records
2001-01.zip3.7 MB225 records
2000-12.zip2.8 MB150 records
2000-11.zip3.0 MB110 records
2000-10.zip2.2 MB147 records
2000-09.zip1.4 MB50 records
2000-08.zip2.5 MB105 records
2000-07.zip1.1 MB46 records
2000-06.zip1.2 MB82 records
2000-05.zip1.7 MB101 records
2000-04.zip1.4 MB74 records
2000-03.zip4.4 MB169 records
2000-02.zip1.1 MB49 records
2000-01.zip3.4 MB206 records
1999-12.zip2.4 MB96 records
1999-11.zip2.3 MB121 records
1999-10.zip2.4 MB134 records
1999-09.zip5.0 MB179 records
1999-08.zip3.7 MB166 records
1999-07.zip9.5 MB355 records
1999-06.zip7.5 MB284 records
1999-05.zip8.5 MB368 records
1999-04.zip3.3 MB166 records
1999-03.zip4.5 MB206 records
1999-02.zip4.3 MB180 records
1999-01.zip4.4 MB264 records
1998-12.zip4.1 MB202 records
1998-11.zip1.9 MB113 records
1998-10.zip959.0 KB60 records
1998-09.zip3.7 MB180 records
1998-08.zip1.9 MB90 records
1998-07.zip1.4 MB82 records
1998-06.zip2.4 MB125 records
1998-05.zip3.7 MB218 records
1998-04.zip2.8 MB151 records
1998-03.zip2.4 MB130 records
1998-02.zip3.5 MB178 records
1998-01.zip865.8 KB44 records
1997-12.zip1.9 MB128 records
1997-11.zip1.1 MB58 records
1997-10.zip1.7 MB85 records
1997-09.zip2.7 MB155 records
1997-08.zip1.4 MB58 records
1997-07.zip347.1 KB13 records
1997-06.zip1.1 MB60 records
1997-05.zip2.8 MB137 records
1997-04.zip2.3 MB127 records
1997-03.zip1.8 MB99 records
1997-02.zip1.3 MB71 records
1997-01.zip1.8 MB90 records
1996-12.zip1.0 MB61 records
1996-11.zip1.0 MB63 records
1996-10.zip1.1 MB66 records
1996-09.zip998.1 KB94 records
1996-08.zip1.3 MB80 records
1996-07.zip1.2 MB77 records
1996-06.zip654.9 KB32 records
1996-05.zip2.0 MB123 records
1996-04.zip3.0 MB154 records
1996-03.zip1.8 MB75 records
1996-02.zip896.7 KB37 records
1996-01.zip1.0 MB47 records
1995-12.zip942.7 KB56 records
1995-11.zip1.6 MB92 records
1995-10.zip1.2 MB68 records
1995-09.zip1.1 MB55 records
1995-08.zip789.0 KB45 records
1995-07.zip1.0 MB50 records
1995-06.zip914.7 KB35 records
1995-05.zip1.3 MB71 records
1995-04.zip557.2 KB29 records
1995-03.zip654.5 KB34 records
1995-02.zip427.9 KB41 records
1994-11.zip151.4 KB8 records
1994-10.zip998.4 KB59 records
1994-09.zip556.5 KB9 records
1994-08.zip251.7 KB9 records
1994-07.zip585.4 KB36 records
1994-06.zip209.0 KB12 records
1994-05.zip101.1 KB7 records
1994-04.zip751.4 KB26 records
1994-03.zip472.4 KB14 records
1994-02.zip550.1 KB23 records
1994-01.zip1.5 MB48 records

What This Dataset Contains

The dataset assembles every Form N-2 and Form N-2/A submission accepted by EDGAR from January 1994 onward. The form-type vocabulary is exactly two values: N-2 for an initial registration statement and N-2/A for any amendment to a previously filed N-2. Amendments are filed both pre-effectiveness (to respond to SEC staff comments or add missing disclosures before the SEC declares the registration effective) and post-effectiveness (to update prospectus or SAI content, refresh financial statements, add share classes, or register additional shares). The dataset preserves both flavors under the single N-2/A form type and does not flag which subtype an amendment falls into beyond what appears in the EDGAR description text.

Form N-2 is the registration statement used by closed-end management investment companies under two simultaneous statutes. It serves as the Investment Company Act of 1940 registration (the entity registers as an investment company on file-number series 811-*) and as the Securities Act of 1933 registration for the public offering of the fund's shares (file-number series 333-*). Two large categories of filer use the form: traditional closed-end funds, including interval funds and tender-offer funds, and business development companies that elect to be regulated under Section 54 of the 1940 Act. Both register common stock, preferred stock, debt securities, subscription rights, or warrants on the same form, with content tailored to fund structure.

Form N-2 is organized as a three-part document. Part A is the prospectus, the customer-facing offering document. Part B is the Statement of Additional Information (SAI), holding more detailed disclosure that registrants may incorporate by reference rather than physically deliver. Part C contains "other information not required in the prospectus or SAI": the exhibit index, persons controlled by or under common control with the registrant, indemnification, capitalization, undertakings, and signatures. Each part is built from the numbered Items prescribed in the form's general instructions (Items 1 through 34 across the three parts) — cover page, fee table, financial highlights, use of proceeds, investment objectives and policies, risk factors, management, control persons and principal shareholders, advisory and other services, brokerage allocation, capital stock and other securities, taxation, and so on. The content of any given Item ranges from a one-paragraph cross-reference to dozens of pages of narrative.

Content Structure of a Single Form N-2 Record

What one record represents

One record is one complete EDGAR submission of a Form N-2 or Form N-2/A registration statement, packaged as a single accession-numbered folder. The unit of observation is the filing, not the fund: a closed-end fund or business development company that files an initial N-2 and three subsequent amendments produces four independent records, each with its own metadata block and document set. Every record is uniquely keyed by an EDGAR accession number such as 0001193125-25-284797; the folder that holds the record is named with the dashes stripped (an 18-digit string).

Container and per-record file inventory

Records are distributed in monthly ZIP archives named YYYY-MM.zip. Each archive contains a single top-level directory YYYY-MM/ whose immediate children are accession-numbered subfolders, one per filing accepted by EDGAR in that calendar month. Inside each accession folder the file inventory follows a stable contract:

  • Exactly one metadata.json describing the submission, its filer entities, and the documents catalogued by EDGAR.
  • One primary registration document in HTML (extension .htm) whose EDGAR document type is N-2 or N-2/A. Filenames are filer-specific (*_n2.htm, *dn2a.htm, ck<CIK>-<date>.htm, etc.) and carry no semantic guarantee beyond what metadata.json records.
  • Zero or more exhibit documents, also in HTML, one file per exhibit, each carrying an EX-* document-type code.

The file types found in the dataset are TXT, JSON, HTML, and PDF. Modern N-2 records consist almost exclusively of HTM/HTML files (the primary document and its exhibits) plus the JSON metadata; legacy filings from the 1990s and early 2000s contribute the bulk of the TXT content; PDF appears only as occasional supplementary courtesy filings carried alongside the primary HTML. Image files (referenced in EDGAR as GRAPHIC documents — GIF, JPG, PNG), the rolled-up EDGAR *.txt complete-submission envelope, and standalone XBRL data files (.xsd, .xml, _lab.xml, _pre.xml, _def.xml, _cal.xml) are excluded from the ZIP payload: they are referenced through documentUrl values in metadata.json so the originals can be retrieved from EDGAR when needed.

The metadata.json schema

Every record folder contains a metadata.json file built around a consistent set of top-level fields:

  • id — a 32-character hexadecimal internal record identifier.
  • accessionNo — the EDGAR accession number in canonical dashed form, e.g. 0001193125-25-284797.
  • formTypeN-2 or N-2/A.
  • description — the human-readable form description supplied to EDGAR, typically Form N-2 - Registration statement for closed-end investment companies or the [Amend] variant for amendments.
  • filedAt — ISO-8601 acceptance timestamp with timezone offset, reflecting the moment EDGAR accepted the submission.
  • linkToFilingDetails — the EDGAR URL of the primary N-2 document, often delivered through the /ix?doc= Inline-XBRL viewer endpoint.
  • linkToHtml — the EDGAR -index.htm filing-index page.
  • linkToTxt — the EDGAR full SGML submission text file.
  • linkToXbrl — populated only when EDGAR exposes a distinct XBRL viewer link; otherwise empty.
  • documentFormatFiles — an ordered array describing every document EDGAR catalogued for the submission (primary, exhibits, graphics, and the rolled-up complete-submission text file).
  • dataFiles — a parallel array describing XBRL companion files: the schema (EX-101.SCH), the calculation/definition/label/presentation linkbases (EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE), and any extracted XBRL instance documents. Empty for filers that do not embed inline XBRL.
  • entities — an array of filer entity records, usually one or two per filing (one per registration statute).
  • seriesAndClassesContractsInformation — the EDGAR series/class table for funds that organize share classes through that mechanism; routinely empty for closed-end funds, which generally register share classes through other channels.

documentFormatFiles[] and dataFiles[]

Each element of documentFormatFiles describes one attached document with the fields sequence (EDGAR document sequence number as a string; the trailing complete-submission text entry carries a single-space sequence), size (byte size as a string), documentUrl (the EDGAR Archives URL or the /ix?doc= Inline-XBRL viewer URL for the primary), description (free-text label, sometimes carrying the fund's commercial name), and type (the EDGAR document-type code, e.g. N-2, N-2/A, EX-99.(A)(3), EX-99.(D), EX-FILING FEES, GRAPHIC). The dataFiles array uses the same shape but is restricted to XBRL sidecar files.

entities[]

Each entity entry typically includes:

  • cik — the EDGAR Central Index Key as a string (not zero-padded).
  • companyName — the registrant name with a parenthetical role suffix such as (Filer).
  • fileNo — the SEC file number, prefixed 811- for Investment Company Act registration and 333- for Securities Act registration; the same fund typically appears in two entities rows, one per act.
  • filmNo — the EDGAR film number.
  • type — repeats the form type for the entity row.
  • act40 for the Investment Company Act of 1940 registration or 33 for the Securities Act of 1933 registration.
  • fiscalYearEnd — fiscal year-end as MMDD (e.g. 1231, 0930).
  • stateOfIncorporation — U.S. state code (Delaware predominates among closed-end funds and BDCs).
  • irsNo — IRS employer identification number, or 000000000 when not supplied.

Document body formats

All shipped documents are HTML files, but two structurally distinct flavors appear: SGML-wrapped HTML and Inline-XBRL XHTML.

SGML-wrapped HTML

Every exhibit, and most primary N-2/N-2/A documents from filers that do not embed inline XBRL, is wrapped in the EDGAR <DOCUMENT> envelope — the same wrapper that EDGAR uses inside the rolled-up .txt submission. The wrapper opens with header pseudo-tags that mirror the EDGAR document catalogue for that file:

1 <DOCUMENT>
2 <TYPE>EX-99.(N)
3 <SEQUENCE>4
4 <FILENAME>tm2531910d1_ex99-xn.htm
5 <DESCRIPTION>EXHIBIT 99.(N)
6 <TEXT>
7 <HTML>
8 ... full HTML body of the exhibit ...
9 </HTML>
10 </TEXT>
11 </DOCUMENT>

The header lines (TYPE, SEQUENCE, FILENAME, DESCRIPTION) are not real SGML elements but line-oriented metadata; the actual HTML body lives between <TEXT> and </TEXT>. Parsers must strip the envelope before handing the body to a standard HTML parser; the file is not valid HTML at the top because of the pseudo-tags preceding the <HTML> root.

Inline-XBRL XHTML

The primary N-2 or N-2/A document for filers that have adopted Inline XBRL tagging for closed-end fund data is delivered as an XHTML document declaring the inline-XBRL namespaces (xmlns:ix, xmlns:cef, xmlns:dei, xmlns:us-gaap, and the filer's own extension namespace). These files are not SGML-wrapped: they begin with an XML declaration and an <html xmlns="…"> root, and they intermix <ix:hidden>, <ix:references>, <ix:resources> (carrying XBRL contexts and units), <ix:nonNumeric>, and <ix:nonFraction> fact elements directly into the human-readable narrative — fee table, financial highlights, senior securities, expense ratios, and the structured CEF disclosures mandated for tagging under the 2020 Form N-2 amendments. The same document therefore serves both as the human-readable prospectus/SAI and as the machine-readable structured submission. The XHTML parses with a standard XML parser without preprocessing.

The Form N-2 document set in detail

The primary N-2 / N-2/A document carries Part A, Part B, and Part C content in a single file. Within that file a reader typically encounters, in roughly this order:

  • Facing/cover page: registrant identification, file numbers, title and amount of securities being registered, proposed maximum aggregate offering price, calculation of the registration fee, and cross-references to the most recent prior amendment.
  • Prospectus front cover and summary: the offering's headline terms, ticker (for listed CEFs), and a one-page overview of the fund.
  • Fee table and example: shareholder transaction expenses and annual expenses expressed as percentages of net assets, with the 1/3/5/10-year hypothetical expense example.
  • Financial highlights: per-share operating performance for funds with operating history.
  • Use of proceeds: how net offering proceeds will be invested and the expected investment period.
  • Investment objectives, policies, and strategies: including any concentration policy and fundamental investment restrictions.
  • Risk factors: typically the longest narrative section, covering market, credit, interest-rate, liquidity, leverage, derivatives, valuation, tax, regulatory, and structure-specific risks (interval-fund repurchase risk, BDC business-development risk, non-listed-share illiquidity, etc.).
  • Description of capital stock and other securities being offered, including conversion, redemption, and anti-takeover provisions.
  • Senior securities and leverage tables for funds that issue preferred shares or borrow.
  • Management of the fund: directors, trustees, officers, advisory board, board leadership structure, committee composition, and compensation.
  • Advisory and other services contracts: investment adviser, sub-advisers, administrator, custodian, transfer agent, and the fee and expense terms of each.
  • Portfolio transactions and brokerage.
  • Tax matters: regulated investment company status under Subchapter M, distribution treatment, and shareholder-level taxation.
  • Dividend reinvestment plan.
  • Underwriter / plan of distribution: firm-commitment, best-efforts, at-the-market, dealer-manager, or continuous offering mechanics.
  • Legal opinions and experts.
  • SAI table of contents, followed by the SAI body that repeats and expands these topics with deeper technical, historical, and policy detail.
  • Part C: exhibit index, list of persons controlled by or under common control with the registrant, indemnification disclosure, capitalization tables, undertakings, and signature pages executed by the fund and by a majority of its trustees or directors.

Exhibits sit alongside the primary document, one EX-99.* HTML file per exhibit. The Form N-2 exhibit taxonomy is established by Item 25 of Part C and runs in canonical lettered order:

  • (A) Articles of incorporation, declaration of trust, or other charter document.
  • (B) By-laws.
  • (C) Voting trust agreements (rare).
  • (D) Instruments defining the rights of holders — indentures for debt, statements of preferences for preferred stock, subscription-rights agreements.
  • (E) Dividend reinvestment plan.
  • (F) Rights of subscription.
  • (G) Investment advisory and sub-advisory agreements.
  • (H) Underwriting / distribution agreements, dealer-manager agreements, 12b-1 plans.
  • (I) Bonus, profit-sharing, pension, or similar contracts for officers or directors.
  • (J) Custodian agreement.
  • (K) Other material contracts — sub-administration agreements, expense-limitation agreements, transfer-agency agreements, fee waivers.
  • (L) Opinion and consent of counsel as to legality of the securities.
  • (M) Reserved / not generally used.
  • (N) Consent of independent registered public accounting firm and, where applicable, other expert consents.
  • (O) Omitted financial statements (rare).
  • (P) Initial capital subscription agreement.
  • (Q) Model retirement plan (rare for CEFs).
  • (R) Codes of ethics under Rule 17j-1.

A separate EX-FILING FEES document carries the SEC Rule 457 fee-calculation table in the standardized Inline-XBRL filing-fees schema required for registration statements since the SEC's October 2022 rulemaking. Some filers add sub-lettered exhibits (e.g. EX-99.(K)(5), EX-99.(H)(III)) and free-text descriptive variants (e.g. EX-99.2L OPIN COUNSL) that reflect the specific contracts associated with the offering.

What the record includes

Each record bundles the structural and narrative content of the filing: the metadata.json describing the submission, the primary N-2 or N-2/A HTML document (whether SGML-wrapped or Inline-XBRL XHTML), and every exhibit HTML document attached to the submission. Cross-references to image files, XBRL companion files, and the complete-submission EDGAR text envelope are preserved through documentUrl values inside metadata.json so the original artifacts remain retrievable from EDGAR.

What is excluded or separate

  • GRAPHIC image files (fund logos, performance charts, branding artwork) are not shipped inside the ZIP; their EDGAR URLs remain in documentFormatFiles[].documentUrl.
  • The rolled-up EDGAR .txt complete-submission file is not shipped; its URL is preserved in linkToTxt and as a trailing documentFormatFiles entry.
  • Standalone XBRL sidecar files (schema, linkbases, extracted instance XML) referenced in dataFiles[] are not shipped. XBRL facts embedded inside Inline-XBRL primary documents are physically present in the shipped XHTML because they are part of the document body itself.
  • Documents incorporated by reference from prior filings — common in amendments that incorporate a previously filed prospectus, audited financial statements, or counsel opinions — are not redelivered. The incorporation language remains in the primary document text but the referenced filings live in separate EDGAR records keyed by their own accession numbers.

Structural and format evolution since 1994

The three-part (prospectus / SAI / other information) framework has been stable throughout the dataset's coverage, but content and physical-format conventions have evolved in distinct phases:

  • 1994 through the late 1990s — ASCII / SGML era: filings were submitted as plain-text ASCII inside the EDGAR SGML wrapper. The primary document and exhibits were concatenated into a single .txt submission with <DOCUMENT> envelopes separating them; tables were rendered with whitespace alignment. Records from this era are dominated by .txt content.
  • Late 1990s through early 2000s — HTML adoption: filers began submitting HTML primary documents and HTML exhibits inside the SGML <DOCUMENT> envelope. The envelope continued to carry the EDGAR document metadata pseudo-tags, while the body became standard HTML with tables and (off-record) images. This is the dominant format for most of the dataset by record count.
  • 2020 Form N-2 modernization (Investment Company Act Release No. 33856, effective August 2020 with a phased compliance period through 2022/2023) modernized the form to allow WKSI-style shelf offerings, immediate effectiveness for certain post-effective amendments, and forward incorporation by reference. The amendments introduced structured CEF disclosure tagging via Inline XBRL for fee table, financial highlights, senior securities, and key risk-factor headings.
  • 2022 — EX-FILING FEES: the SEC's Inline-XBRL fee-tagging rule replaced the legacy free-text Rule 457 fee table on the cover with a separate machine-readable EX-FILING FEES exhibit. Records filed before October 2022 do not contain this exhibit; records filed after almost universally do.
  • 2022 onward — Inline-XBRL primaries: as funds came into compliance, primary documents shifted from SGML-wrapped HTML to Inline-XBRL XHTML, with embedded <ix:*> facts replacing the standalone XBRL exhibits that were briefly used for tagged disclosures. Exhibits other than EX-FILING FEES continue to be SGML-wrapped HTML.
  • Concurrent disclosure expansions: liquidity risk management (Rule 22e-4, 2018), derivatives risk management (Rule 18f-4, effective August 2022), and fund-of-funds (Rule 12d1-4, 2020) reforms each expanded the contents of Part A's risk factors and Part B's investment restrictions in successive vintages of filings.
  • BDC participation: Form N-2 has been the BDC registration form since the 1980 BDC amendments, but the volume of BDC filings — particularly non-traded BDCs — rose substantially in the 2010s and 2020s. Later records reflect this through BDC-specific exhibits (advisory agreements with two-part fee structures, distribution agreements for continuous offerings, expense-support and dealer-manager agreements).

Interpretation and extraction notes

  • N-2 vs. N-2/A: an N-2 is an initial registration statement, but closed-end funds frequently file an initial N-2 followed by many N-2/A amendments — pre-effective (responding to staff comments) and post-effective (updating the prospectus, refreshing audited financials, adding share classes, registering additional shares). For longitudinal analysis the most recent effective N-2/A is usually the operative offering document; earlier amendments and the initial N-2 represent historical iterations.
  • Multiple entities rows per record: do not deduplicate entities by cik without considering act and fileNo. The dual-registration pattern produces two rows for a single fund — one with act: "40" and fileNo: "811-…", another with act: "33" and fileNo: "333-…". The CIK is identical.
  • type vs. description in documentFormatFiles: type is the EDGAR-controlled vocabulary value and is the reliable join key (e.g. EX-99.(N)). description is filer-supplied free text and varies considerably even for the same exhibit category.
  • Incorporation by reference: amendments frequently incorporate financial statements, opinions, or consents from prior filings. The incorporation language stays in the text, but the referenced source filing must be retrieved separately by accession number.
  • SGML wrapper stripping: machine extraction pipelines must distinguish the two body flavors. The SGML-wrapped flavor is not valid HTML at the top of the file because of the <DOCUMENT>, <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, and <TEXT> pseudo-tags preceding the <HTML> root; the body must be sliced between <TEXT> and </TEXT> before HTML parsing. The Inline-XBRL XHTML flavor is well-formed XML and parses without preprocessing.
  • Inline-XBRL fact extraction: within Inline-XBRL primary documents, structured CEF facts (fee-table line items, financial highlights, senior securities, expense ratios) are addressable through <ix:nonFraction> and <ix:nonNumeric> elements via their contextRef and unitRef attributes; the same text is simultaneously rendered for human readers, so visible prose and tagged values must be reconciled rather than treated as separate sources.
  • Filer-coined exhibit labels: non-canonical type values (EX-99.2L OPIN COUNSL, EX-99.H(III), EX-99.N(II)) reflect filer customization and should be normalized against the Item 25 lettered taxonomy when aggregating across records.
  • Empty seriesAndClassesContractsInformation: closed-end funds and BDCs generally do not register share classes through EDGAR's series/class mechanism, so this field is routinely empty even for funds with multiple share classes. Class-level information must be extracted from the prospectus text or from EX-99.(D) instruments defining holder rights.
  • Signatures and effective dates: the signature block at the end of Part C, not the filing acceptance timestamp in filedAt, controls who has executed the registration; effectiveness is a separate SEC action and is not stored in the record — it must be inferred from the sequence of subsequent N-2/A filings and from EDGAR effectiveness notices outside this dataset.

Who Files or Publishes This Dataset, and When

Who files

Form N-2 is the SEC-prescribed registration statement for closed-end management investment companies and for business development companies (BDCs) that have elected to be regulated under Section 54(a) of the Investment Company Act of 1940. The fund or BDC itself is the registrant; its adviser, sponsor, and distributor are disclosed in the filing but are not filers.

The filing population includes:

  • Listed closed-end funds. Traditional CEFs that issue common shares in an IPO and list on the NYSE or Nasdaq, then return to Form N-2 for follow-on offerings, rights offerings, and shelf takedowns.
  • Interval funds. Continuously offered CEFs that repurchase shares periodically at NAV under Rule 23c-3. They register on a continuous or delayed basis under Rule 415 and amend frequently.
  • Tender offer funds. Non-listed CEFs that provide liquidity through discretionary issuer tender offers under Rule 13e-4 and Section 23(c) of the 1940 Act.
  • Business development companies. Both listed BDCs and non-traded BDCs sold continuously through broker-dealer channels. BDCs do not register under Section 8 of the 1940 Act (they elect under Section 54(a) via Form N-54A), but SEC rule requires them to register their securities offerings on Form N-2.
  • Other variants. Master-feeder closed-end funds, closed-end funds-of-funds, and foreign closed-end funds publicly offering securities in the United States.

Entities that look similar but file elsewhere: open-end mutual funds and open-end ETFs (Form N-1A), unit investment trusts (Form N-8B-2 and Form S-6), variable insurance products (Forms N-3, N-4, N-6), and operating companies (S-series or F-series).

Regulatory framework

Form N-2 is a dual-purpose registration statement that satisfies two regimes at once:

  • Investment Company Act of 1940, Section 8. A closed-end fund must register as an investment company before doing business; Section 8(a) requires the filing and Section 8(b) prescribes its content. BDCs substitute the Section 54(a) election but use the same form to register their offerings.
  • Securities Act of 1933, Section 5. Any public offering of fund securities must be registered before sale. Form N-2 functions as the 1933 Act registration statement; the prospectus and SAI form Parts A and B.

Financial statement content follows Regulation S-X Articles 6 and 6A. Rule 415 governs shelf and continuous offerings; Rule 486 governs immediate-effectiveness mechanics for qualifying interval funds; Rule 424 governs prospectus supplements for takedowns; and Rule 8b-16 affects post-effective amendment requirements.

Triggering events

A Form N-2 or Form N-2/A submission is generated by one of the following:

  • Initial registration. A new closed-end fund or BDC files Form N-2 to register as an investment company (or, for BDCs, to register the offering tied to a Section 54 election) and to register its initial public offering.
  • Pre-effective amendments (N-2/A). Filed under Section 8(a) of the 1933 Act before effectiveness, to respond to SEC staff comments, add audited financials, insert pricing, and complete bracketed disclosure.
  • Post-effective amendments (N-2/A). Filed under Section 8(c) of the 1933 Act after effectiveness, to update the prospectus and SAI for new financials, fee changes, new share classes, or other material developments. Continuously offered funds file a Section 10(a)(3) annual update incorporating audited financials within 16 months of the prior audited financial statements.
  • Follow-on and shelf offerings. Listed CEFs and BDCs file new N-2 registration statements (or shelf statements under Rule 415), followed by N-2/A pricing amendments and Rule 424 supplements as takedowns occur.
  • Rule 486 immediate effectiveness. Qualifying interval funds may file post-effective amendments that become effective automatically on filing or after a short delay under Rule 486(a)/(b), accelerating the N-2/A cadence for those registrants.
  • Material updates and corrections. N-2/A amendments disclosing changes in adviser, restructurings, reverse splits, or corrections to prior disclosure.

Timing and cadence

Form N-2 is event-driven, not periodic:

  • Initial filings occur when the fund is ready to seek effectiveness; pre-effective amendments follow at irregular intervals during staff review, often over several months.
  • Effectiveness of the initial registration is declared by SEC order under Section 8(a) of the 1933 Act.
  • Continuously offered funds file annual post-effective amendments to satisfy Section 10(a)(3).
  • Listed CEFs and BDCs file episodically around capital-raising activity.
  • Rule 486(b) filings by interval funds can produce a steady stream of automatically effective N-2/A amendments.

Important distinctions

  • N-2 vs N-1A. N-2 covers closed-end funds and BDCs; N-1A covers open-end funds, including open-end ETFs. The line turns on redemption mechanics under the 1940 Act.
  • BDCs are elected, not registered. BDCs file Form N-2 for offerings but are not "registered investment companies." They are subject to Exchange Act reporting (Forms 10-K, 10-Q, 8-K) rather than Form N-CSR.
  • Filer vs subject. The registrant is the fund or BDC. Advisers, sponsors, and signing officers and directors are not filers, even though their signatures are required under Section 6(a) of the 1933 Act.
  • Amendment substance varies. Some N-2/A filings are wholesale prospectus revisions; others add only exhibits such as auditor consents or legal opinions. Both appear under the N-2/A form type.
  • Form 24F-2 does not apply. Closed-end funds and BDCs pay registration fees through Form N-2 at filing or takedown, not through the open-end 24F-2 process.
  • Withdrawn registrations. A Form N-2 that never goes effective may be withdrawn on Form RW; the underlying N-2 and N-2/A submissions still appear in the dataset.
  • Pre-EDGAR history. Electronic filing for investment company registration statements phased in during the mid-1990s; filings before mandatory electronic filing are not represented.

How This Dataset Differs From Similar Datasets or Filings

Form N-2 sits at the intersection of the 1933 Act registration regime and the 1940 Act investment-company regime. Its nearest neighbors are other fund registration statements, fund periodic reports, BDC-specific filings, and post-effectiveness prospectus filings. Each overlaps with N-2 on one axis (filer population, content, or legal framework) while diverging sharply on another.

Form N-1A (open-end funds and most ETFs)

The other dual-purpose 1933 Act / 1940 Act registration statement. Shares N-2's basic anatomy: prospectus, SAI, investment objectives, risk factors, fee table, financials, exhibits. The divide is fund structure. N-1A covers continuously offered, redeemable-at-NAV funds; N-2 covers closed-end funds and BDCs that issue a fixed share count, trade on exchanges or operate as non-traded/interval/tender-offer vehicles, and may use leverage and illiquid holdings. Unique to N-2: senior-securities table, leverage disclosures, share-repurchase or tender mechanics, discount/premium history. Unique to N-1A: redemption procedures, exchange privileges, frequent-trading policies.

Form S-1 (operating-company registration)

The generic 1933 Act registration statement for non-fund issuers. Overlaps with N-2 as a prospectus-bearing registration but operates only under the 1933/1934 Act framework. Form S-1 emphasizes MD&A, business description, Item 402 executive compensation, and operating-company risk; N-2 emphasizes investment policies, concentration limits, fund expenses, and 1940 Act compliance. BDCs are the boundary case: they register on N-2 but file 10-K/10-Q for periodic reporting, straddling both regimes.

Form N-14 (fund mergers and reorganizations)

Registers shares issued in fund business combinations, mergers, or reorganizations, including those involving closed-end funds. Triggered by a specific transaction rather than a primary or shelf offering. Form N-14 carries proxy-style merger disclosures, fairness considerations, and combined acquirer/target fee tables absent from N-2. A reorganizing closed-end fund typically maintains an active N-2 shelf alongside a deal-specific N-14.

Form N-CSR (certified shareholder reports)

The periodic counterpart to N-2 for closed-end funds and BDCs regulated as investment companies. N-2 establishes the fund and offering terms; Form N-CSR delivers semi-annual and annual financial statements, schedule of investments, management commentary, and certifications. N-CSR is narrower, more tabular, recurring; N-2 is broader, narrative, and front-loaded with strategy and risk. Complementary, not substitutive.

Form 10-K and 10-Q (BDC periodic reports)

BDCs electing under Section 54 of the 1940 Act file 10-K/10-Q for periodic reporting even while registering securities on N-2. The result is a deliberate split: registration content (offering terms, fee table, senior-securities table, prospectus) on N-2; periodic content (audited financials, MD&A, risk factors, business description) on 10-K/10-Q. Non-BDC closed-end funds skip 10-K/10-Q entirely and rely on N-CSR plus N-PORT for periodic disclosure. BDC research requires pairing N-2 with 10-K/10-Q; non-BDC closed-end fund research pairs N-2 with N-CSR and N-PORT.

Form N-2/A (amendments)

Included in this dataset alongside initial N-2 filings. Pre-effective amendments respond to staff comments; post-effective amendments handle annual prospectus updates, material changes, and shelf takedowns. Because closed-end funds and BDCs update prospectuses annually, N-2/A filings typically outnumber initial N-2s and carry most of the disclosure evolution over a fund's lifecycle.

Rule 424B prospectus filings

Downstream prospectus and prospectus-supplement filings used after an N-2 becomes effective to deliver final prospectuses, pricing supplements, and shelf takedowns. Content overlaps heavily with the prospectus inside an N-2 amendment, but Rule 424B filings are deal-specific operational filings, not registration statements. For shelf-registered closed-end funds and BDCs, N-2 sets the framework and 424B populates it with each takedown.

Form 497 (open-end prospectus filings)

The 424B analog for N-1A registrants: definitive prospectuses, supplements, and stickers under Rule 497. Often confused with 424B because both are prospectus-delivery filings, but they map to different registration families. Closed-end funds and BDCs do not use 497; they use 424B.

Form N-54A and N-54C (BDC election notices)

Short, one-time notifications electing (N-54A) or withdrawing (N-54C) BDC status under Sections 55-65 of the 1940 Act. Upstream of N-2 rather than substitutive: an N-54A typically precedes a company's initial N-2, and the elected status determines which 1940 Act provisions shape the N-2 disclosure content.

Form N-PORT and Form N-CEN

Structured periodic data, not registration content. Form N-PORT delivers monthly portfolio holdings; Form N-CEN delivers annual census information. Same filer population as N-2 for closed-end funds, but tabular and machine-readable rather than narrative. Complementary datasets for any closed-end fund or BDC research project.

Form 24F-2 (open-end registration-fee true-up)

Annual securities-sold notice filed by open-end funds, UITs, and face-amount certificate companies under Rule 24f-2. Does not apply to N-2 filers, who register a fixed share count or shelf dollar amount and pay fees at registration or takedown. Listed only to flag the non-overlap. Form 24F-2 is the corresponding fee true-up form. Form 497 is also unrelated to N-2.

Form N-PX (proxy voting records)

Shares N-2's filer population (closed-end funds and BDCs file both) but nothing else. Form N-PX is a structured annual record of how the fund voted proxies on portfolio holdings; N-2 is a narrative registration statement about the fund itself. Relevant only when stewardship is the research question.

Boundary summary

Form N-2 is the only filing that combines a Securities Act offering prospectus with the 1940 Act disclosure schema for closed-end management investment companies and elected BDCs. N-1A covers a different fund structure, S-1 a different legal regime, N-14 a transaction-specific registration, N-CSR and 10-K periodic rather than registration content, and 424B and 497 post-effectiveness prospectus delivery rather than the registration statement itself. The N-2 dataset (including N-2/A amendments) is authoritative for the foundational offering and structural disclosures of closed-end funds and BDCs, and is most useful when paired with N-CSR and N-PORT for non-BDC funds or with 10-K/10-Q for BDCs.

Who Uses This Dataset

Because a single Form N-2 filing bundles the prospectus, SAI, fee table, senior securities table, financial highlights, risk factors, distribution policy, and a long exhibit list, each professional user reads a different slice of the same document.

CEF research analysts (sell-side and buy-side)

Read the fee table (management fee, AFFE, interest expense, total annual expenses), senior securities table (asset coverage, leverage history, liquidation preference), distribution policy (managed distribution plans, return-of-capital language), and tender or repurchase terms. Feeds premium/discount commentary, peer comps, and recommendation lists.

BDC and private credit analysts

Focus on the investment strategy section (target borrowers, industries, position sizes), leverage disclosures (SBA debentures, credit facilities, unsecured notes, Section 61(a) asset coverage), incentive fee mechanics (hurdle, catch-up, lookback, capital-gains fee), and risk factors covering PIK income, non-accruals, and portfolio concentration. Used to model NII per share, NAV trajectory, and aggregate private-credit yields.

Product and strategy teams at fund sponsors

Benchmark proposed launches against existing registrants using fee tables, expense waiver arrangements, advisory and subadvisory agreements in exhibits, leverage ceilings, and distribution policies. Output: competitive landscape decks, fee-positioning analyses, and term sheets for new CEFs, interval funds, tender-offer funds, and non-traded BDCs.

Fund counsel and compliance officers

Use peer filings as drafting precedent for N-2 and N-2/A. Reference risk factor taxonomies, SAI content (fundamental policies, tax disclosures, trustee compensation), and the exhibit list (charters, by-laws, advisory and custody agreements, codes of ethics, fidelity bonds, joint insurance allocations). Supports SEC comment-letter anticipation and consistency checks against prior amendments.

Fund accountants and auditors

Use audited financial statements and financial highlights to benchmark expense ratios, total return, portfolio turnover, senior securities coverage, and ratios of expenses and NII to average net assets. Also track restatements in N-2/A amendments and accounting policy changes across peers.

Fund administrators and transfer agents

Reference distribution policy disclosures, DRIP terms, share class structures, rights offering mechanics, and exhibits such as transfer agency and administration agreements to standardize filing templates across client funds.

Wealth platform manager research

Screen CEFs and non-traded BDCs for approved-product lists. Read fee tables, distribution policy, leverage and derivatives disclosures, liquidity features (Rule 23c-3 repurchase schedules, tender cadence, listing status), and illiquidity and valuation risk factors. Supports product approval memos and ongoing monitoring.

ECM and underwriting desks

Use the N-2 as the operative prospectus for CEF IPOs, follow-ons, rights offerings, and BDC ATM programs. Reference plan-of-distribution sections, underwriting agreements in exhibits, and shelf offerings to set pricing comparables and underwriting-fee precedent.

Risk and counterparty teams

Risk officers at asset managers, prime brokers, and lending banks use the senior securities table, Rule 18f-4 derivatives policies, hedging disclosures, and concentration limits to size counterparty exposure, set margining, and monitor sector leverage.

Quant and data engineering teams

Parse fee tables, share class info, advisory relationships, investment objectives, and portfolio disclosures from N-2 and N-2/A filings into normalized fund-reference fields. Feeds discount factor models, expense-drag attribution, and portfolio analytics reference data.

Academic researchers

Use the longitudinal record from 1994 onward to study CEF discounts, IPO underpricing, leverage and returns, board composition (SAI), advisory fee dispersion, and BDC incentive fee design. Historical depth supports panel studies on fund formation, mergers, and liquidations.

Governance and ESG analysts

Examine board composition, trustee independence, related-party transactions, and conflict-of-interest disclosures in the SAI, plus investment policy language in funds marketed as ESG, impact, or thematic. Benchmark governance practices and test alignment between stated objectives and screening or engagement policies.

Activist and discount-capture investors

Study charter provisions, anti-takeover features, control share rules, trustee classification, supermajority thresholds, and advisory agreement termination clauses (typically filed as exhibits) to plan open-ending campaigns, tender demands, and board challenges.

LLM and RAG developers

Use N-2 filings as a structured corpus combining narrative prose, tabular fee and senior-securities data, and exhibits across TXT, HTML, and PDF. Supports training and evaluation of extraction, classification, and summarization pipelines for fund prospectuses.

Specific Use Cases

The Form N-2 dataset supports concrete closed-end fund and BDC research workflows that rely on full prospectus, SAI, and exhibit content rather than header metadata alone. Five representative workflows follow.

Building a longitudinal fee and leverage panel for closed-end funds

Parse the fee table and senior securities table from each fund's most recent effective N-2/A back to its initial N-2. For 2022+ filings, pull the values directly from <ix:nonFraction> tags in the Inline-XBRL primary using contextRef for the period and the cef: taxonomy concepts for management fee, AFFE, interest expense, total annual expenses, and asset coverage ratios. For earlier vintages, extract from the HTML tables inside the SGML-wrapped primary. Output: a fund-by-year panel feeding expense-drag attribution, leverage-vs-return studies, and peer-comp screens.

Discount-capture and activist research on charter and advisory terms

For a target list of listed CEFs, pull EX-99.(A) (declaration of trust / articles), EX-99.(B) (by-laws), and EX-99.(G) (advisory agreements) from the most recent N-2 or N-2/A. Extract trustee classification, supermajority thresholds, control-share provisions, anti-takeover language, and adviser termination notice periods. Output: a structured database of governance and advisory-termination friction used to rank open-ending campaign feasibility and to brief proxy solicitors.

BDC incentive-fee and leverage modeling

Across BDC N-2 filings (filtered through entities[].fileNo on the 814- BDC range and the strategy narrative), extract the two-part advisory fee structure: base management fee on gross assets, income incentive fee with hurdle rate, catch-up percentage, lookback period, and capital-gains fee. Pair with the senior securities table and Section 61(a) asset-coverage election language. Output: per-BDC incentive-fee parameters and asset-coverage limits that drive NII-per-share models, NAV-erosion scenarios, and cross-BDC fee benchmarking.

SEC comment-letter precedent and N-2/A drafting support

For fund counsel preparing a new N-2 or post-effective amendment, search the corpus for analogous funds (same strategy, leverage profile, share class structure) and diff the risk-factor sections, fundamental-policy enumerations, and exhibit lists across multiple N-2/A iterations of the same registrant. The N-2 versus N-2/A sequencing keyed by accession number reveals what changed in response to staff comments. Output: precedent libraries for risk-factor language, fundamental investment restrictions, and a checklist of expected exhibits by fund type.

Continuous monitoring of interval fund and non-traded BDC product launches

Stream new N-2 filings monthly from the YYYY-MM.zip archives, filter on formType == "N-2" (initial registrations only), and classify each by structure (listed CEF, interval fund under Rule 23c-3, tender-offer fund, traded BDC, non-traded BDC) using the prospectus front cover, repurchase-policy language, and distribution-plan exhibits. Capture sponsor, adviser, sub-adviser, target asset class, leverage cap, distribution fee structure, and dealer-manager identity. Output: a competitive-launch tracker feeding product-strategy decks, wealth-platform approved-list candidates, and ECM coverage lists.

Training and evaluating extraction pipelines on fund prospectuses

Use the dataset's mix of SGML-wrapped legacy HTML, modern Inline-XBRL XHTML, and structured exhibits as a benchmark corpus for prospectus-extraction models. The dual presence of human-readable tables and tagged <ix:*> facts in 2022+ filings provides ground truth for fee table, financial highlights, and senior securities extraction; the canonical Item 25 exhibit lettering provides labels for exhibit-classification tasks. Output: training and evaluation sets for fund-document RAG systems, fee-table extractors, and exhibit-type classifiers.

Dataset Access

Dataset Index JSON API: https://api.sec-api.io/datasets/form-n2-files.json

Returns metadata about the Form N-2 Files Dataset, including its name, description, last updated timestamp, earliest sample date (1994-01-01), total record count, total archive size, covered form types (N-2 and N-2/A), container format (ZIP), and included file types (TXT, JSON, HTML, PDF). The response also lists every individual monthly container file with its size, record count, last updated timestamp, and direct download URL, alongside the full dataset download URL. This endpoint does not require an API key and can be polled regularly to detect which containers have changed in the latest refresh run, so that only updated containers need to be re-downloaded.

Example
1 {
2 "datasetId": "1f13365b-9ae0-692a-b5b4-e802ef14d802",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-n2-files.zip",
4 "name": "Form N-2 Files Dataset",
5 "updatedAt": "2026-05-16T03:02:27.480Z",
6 "earliestSampleDate": "1994-01-01",
7 "totalRecords": 73515,
8 "totalSize": 2672884921,
9 "formTypes": ["N-2", "N-2/A"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["TXT", "JSON", "HTML", "PDF"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-n2-files/2026/2026-05.zip",
15 "key": "2026/2026-05.zip",
16 "size": 13818783,
17 "records": 154,
18 "updatedAt": "2026-05-16T03:02:27.480Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-n2-files.zip?token=YOUR_API_KEY

Downloads the full dataset as a single ZIP archive containing all monthly containers from January 1994 to the present. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-n2-files/2026/2026-05.zip?token=YOUR_API_KEY

Downloads one monthly container ZIP file, useful for retrieving only a specific month or for incremental updates based on the container timestamps returned by the dataset index API. This endpoint requires an API key.

Frequently Asked Questions

What forms does this dataset cover?

The dataset covers exactly two form types: N-2, the initial registration statement for closed-end management investment companies and elected business development companies, and N-2/A, any amendment to a previously filed N-2. Amendments include both pre-effective amendments responding to SEC staff comments and post-effective amendments updating the prospectus, SAI, or financial statements.

What does one record in this dataset represent?

One record is one complete EDGAR submission of a Form N-2 or Form N-2/A, packaged as a single accession-numbered folder. The unit of observation is the filing, not the fund, so a fund that files an initial N-2 and three subsequent N-2/A amendments produces four independent records, each keyed by its own EDGAR accession number.

Who is required to file Form N-2?

Closed-end management investment companies and business development companies that have elected regulation under Section 54(a) of the Investment Company Act of 1940. The filer population includes listed closed-end funds, interval funds, tender-offer funds, master-feeder and fund-of-funds CEFs, foreign closed-end funds publicly offering in the United States, and both listed and non-traded BDCs. Advisers, sponsors, and distributors are disclosed in the filing but are not themselves filers.

What time period does the dataset cover?

Coverage begins on January 1, 1994, when electronic filing of investment company registration statements phased in, and continues through the present. Pre-EDGAR paper filings are not represented. New records are added as EDGAR accepts new N-2 and N-2/A submissions.

What file format is the dataset distributed in?

Records are distributed in monthly ZIP archives named YYYY-MM.zip. Each accession folder contains a metadata.json, the primary registration document in HTML (either SGML-wrapped HTML or Inline-XBRL XHTML), and one HTML file per exhibit. File types present across the dataset are TXT (legacy ASCII filings), JSON (metadata), HTML (modern primaries and exhibits), and PDF (occasional supplementary documents).

How does Form N-2 differ from Form N-1A?

Both are dual-purpose 1933 Act / 1940 Act registration statements, but they cover different fund structures. N-1A covers continuously offered, redeemable-at-NAV open-end funds and most ETFs; N-2 covers closed-end funds and BDCs that issue a fixed share count, trade on exchanges or operate as non-traded, interval, or tender-offer vehicles, and may use leverage and hold illiquid securities. The senior-securities table, leverage disclosures, and share-repurchase or tender mechanics are unique to N-2.

What is the difference between Inline-XBRL N-2 filings and SGML-wrapped N-2 filings?

The dataset contains two structurally distinct primary-document flavors. SGML-wrapped HTML primaries are wrapped in the EDGAR <DOCUMENT> envelope with pseudo-tags (<TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, <TEXT>) preceding the <HTML> root and must be sliced between <TEXT> and </TEXT> before HTML parsing. Inline-XBRL XHTML primaries, adopted progressively after the 2020 Form N-2 amendments, are well-formed XML documents that intermix <ix:nonFraction> and <ix:nonNumeric> fact tags into the human-readable narrative; they parse without preprocessing and expose structured fee-table, financial-highlights, and senior-securities values addressable by contextRef and unitRef.