Form POS AMI Files Dataset

The Form POS AMI Files Dataset is a complete corpus of post-effective amendments to investment-company registration statements filed solely under the Investment Company Act of 1940. Each record is one EDGAR accession — a folder containing a metadata.json sidecar that mirrors the EDGAR submission header, the primary registration-statement amendment as HTML (sometimes Inline XBRL HTML), and any narrative exhibits attached to it. POS AMI is the amendment vehicle for registered investment companies — most often private-placement 3(c)(7) and Regulation D funds, master-portfolio and feeder vehicles, money-market master trusts, insurance-dedicated funds, business development companies, and other wholesale-only investment companies — whose 1940-Act registration must be refreshed under Section 8(b) of the Investment Company Act of 1940 without a concurrent Securities Act of 1933 amendment. The dataset covers POS AMI filings on EDGAR from January 1994 forward and is distributed as monthly ZIP containers holding TXT, JSON, HTML, and PDF files.

Dataset APIs

Dataset Files

What This Dataset Contains

The dataset is built from one document class: Form POS AMI, the post-effective amendment used when a registered investment company updates its 1940-Act registration statement without a concurrent 1933-Act amendment. The amendment transmits an updated registration statement — the body of Form N-1A (open-end management investment companies) or Form N-2 (closed-end management investment companies, including business development companies and private-placement closed-end funds) — under Section 8(b) of the Investment Company Act, on behalf of funds whose shares are either not registered under the 1933 Act (private placements, 3(c)(7), Regulation D, master-portfolio structures) or whose 1940-Act registration must be refreshed for reasons that do not require re-registering the offering itself.

The dataset represents both underlying base forms uniformly within a single record schema. The amendment number, the 1940-Act file number, the registrant entity, and the affected series/class structure are all carried inside the same record regardless of whether the base form is N-1A or N-2. The body of each amendment updates the prospectus or confidential private-placement memorandum (Part A), the Statement of Additional Information (Part B), and the "Other Information" section (Part C), which carries the Item 25/28/30 exhibit index, undertakings, and signatures. Many POS AMI filings are minimal supplements that incorporate Parts A and B by reference and only fully restate Part C; others are complete annual updates that re-file the entire disclosure package.

Coverage runs from January 1994 — the start of EDGAR — to the present. Pre-1994 paper amendments to 1940-Act registrations are not included. The dataset is delivered as ZIP containers; file types inside containers are TXT, JSON, HTML, and PDF.

Content Structure of a Single Record

1. What one record represents

A single record is one complete EDGAR submission of Form POS AMI. The record unit is the EDGAR accession: a folder named after the 18-digit EDGAR accession number (no dashes) containing a metadata.json sidecar that mirrors the EDGAR submission header, the primary registration-statement amendment document, and any narrative exhibits attached to it. One accession folder is one filing; one filing is one record.

Common registrant archetypes inside the corpus include private-placement 3(c)(7) and Regulation D funds, master-portfolio and "central" feeder vehicles, money-market master trusts, and other wholesale-only investment companies whose shares are not publicly offered under the 1933 Act.

2. On-disk content of a single record

Each record folder contains:

1. A metadata.json sidecar mirroring the EDGAR submission header — present in every record.
2. The primary POS AMI document — an HTML file (in some cases Inline XBRL HTML) wrapped in the SGML EDGAR <DOCUMENT> envelope, holding the body of the registration-statement amendment.
3. Zero or more exhibit documents, each its own HTML or (occasionally) PDF file with the same SGML wrapper, numbered under the EDGAR EX-99.x exhibit scheme.

Referenced inside metadata.json but intentionally not bundled into the on-disk folder:

• Graphic exhibits (GRAPHIC document type — cover-page logos, signature images, illustrative charts), excluded as image files.
• The complete EDGAR submission text file (<accession>.txt), which would otherwise appear as the final entry of documentFormatFiles[] with a blank sequence and blank type — its URL is preserved but the concatenated SGML payload is not bundled.
• XBRL sidecar files for filings that include Inline XBRL — the EX-101.* linkbases and the extracted *_htm.xml instance — listed in dataFiles[] for traceability. The inline-tagged facts themselves remain embedded inside the primary HTML document, which is retained verbatim.

Document counts per record range from a single primary document plus the metadata sidecar (terse private-placement supplements) to roughly half a dozen attached exhibits for full N-1A updates that re-file advisory contracts, codes of ethics, and powers of attorney.

3. The metadata.json sidecar

The sidecar is a JSON serialization of the EDGAR submission header. Top-level fields capture filing-level identity; nested arrays describe documents, XBRL files, filer entities, and affected series/classes.

Principal scalar fields:

• formType — always "POS AMI" for this dataset.
• accessionNo — the EDGAR accession number in dashed form (e.g. 0001193125-25-237046).
• description — boilerplate "Form POS AMI - Amendments to 40 Act only filings".
• filedAt — ISO-8601 filing timestamp carrying EDGAR's Eastern-time offset (-04:00 or -05:00).
• linkToFilingDetails — URL of the primary document on sec.gov. For Inline XBRL filings this is typically the EDGAR viewer URL (https://www.sec.gov/ix?doc=...); for plain HTML filings it is a direct Archives/edgar/data/... URL.
• linkToTxt — URL of the complete SGML submission text file (<accession>.txt) on EDGAR.
• linkToHtml — URL of the EDGAR filing index page (<accession>-index.htm).
• linkToXbrl — generally empty for POS AMI; populated only when EDGAR exposes an XBRL viewer URL for the submission.
• id — a stable 32-character hex identifier used internally by the dataset.

Nested arrays:

• documentFormatFiles[] — one entry per submission document, including the primary POS AMI document, every exhibit, every graphic, and the trailing concatenated .txt submission file. Each entry carries sequence, size (bytes, encoded as a string), documentUrl, description, and type. The type value encodes the EDGAR exhibit taxonomy: POS AMI for the primary document; EX-99.D ADVSR CONTR, EX-99.H OTH MAT CONT, EX-99.P CODE ETH, EX-99 and similar values for narrative exhibits; GRAPHIC for image attachments; and an entry with blank sequence and blank type for the complete submission text file.
• dataFiles[] — XBRL/iXBRL sidecar files. Empty for the typical plain N-1A POS AMI; populated for Form N-2 POS AMIs that carry Inline XBRL, listing the extension schema (EX-101.SCH), the definition/label/presentation linkbases (EX-101.DEF, EX-101.LAB, EX-101.PRE), and the extracted XML instance.
• entities[] — filer entities, generally one element. Structured fields include cik, companyName (with a trailing (Filer) suffix), fileNo (the 1940-Act file number, formatted 811-NNNNN), act (always "40" for POS AMI), stateOfIncorporation, irsNo, fiscalYearEnd (in MMDD form), filmNo, and type (POS AMI).
• seriesAndClassesContractsInformation[] — EDGAR series and class identifiers touched by the amendment. Each entry has a series field (the S###### series ID), a name, and a nested classesContracts[] of { name, classContract } pairs (each classContract being a C###### class ID). A single POS AMI for a multi-series trust may enumerate dozens of series and classes; the array is empty for standalone single-fund issuers with no series structure (typical of standalone closed-end private-placement funds).

4. The primary POS AMI document

The primary document is the body of the registration-statement amendment itself. It is an HTML file wrapped in the EDGAR SGML <DOCUMENT> envelope, whose header records <TYPE>POS AMI, <SEQUENCE>1, the original filename, and a <DESCRIPTION> (commonly PRIMARY DOCUMENT), followed by the <TEXT> block holding the HTML body. Two structural variants are routinely encountered.

Open-end fund variant (Form N-1A). The HTML opens with a cover page identifying the filing as a Registration Statement under the Investment Company Act of 1940, an explicit Amendment No. NNN line, the registrant's name and principal office address, the agent for service of process, and the 1940-Act file number (811-NNNNN). The body then carries an Explanatory Note describing the purpose of the amendment, followed by the updated Parts A (prospectus or private-placement memorandum) and B (Statement of Additional Information). In practice Parts A and B are often abbreviated to a short supplement that incorporates prior versions by reference and only fully restates Part C. Part C contains the Item 28 (N-1A) exhibit index indexed against the EDGAR EX-99.x scheme, the registrant's undertakings, and the signature block executed by trustees/directors and officers — frequently via the powers of attorney filed as exhibits.

Closed-end / private-placement fund variant (Form N-2). The primary document is typically Inline XBRL: the same HTML document carries the xmlns:ix namespace and embedded ix:nonNumeric tags against the closed-end-fund (cef) and dei taxonomies. Cover-page facts such as dei:DocumentType, dei:EntityInvCompanyType, dei:InvestmentCompanyActFileNumber, dei:EntityRegistrantName, and dei:InvestmentCompanyRegistrationAmendmentNumber are tagged inline so that the human-readable cover page and the machine-readable facts share one source of truth. The narrative body typically supplements a Confidential Private Placement Memorandum and fully restates Part C, whose exhibit index follows Item 25 of Form N-2. These accessions also carry the XBRL sidecars listed in dataFiles[], although those sidecars are not stored on disk.

5. Exhibits

Exhibits attached to the registration-statement amendment use the EDGAR EX-99.x numbering scheme inherited from Item 28 of Form N-1A and Item 25 of Form N-2. Each exhibit is its own HTML file (occasionally PDF) wrapped in the same SGML <DOCUMENT> envelope, with the <TYPE> line carrying the exhibit code. The recurring exhibit types are:

• EX-99.D ADVSR CONTR — investment advisory and sub-advisory contracts. Frequently the largest exhibit by size, restating compensation schedules, services, indemnification terms, and the list of funds covered.
• EX-99.H OTH MAT CONT — other material contracts. Typical content includes amendments to fund services agreements, transfer-agency or custody agreements, expense limitation agreements, and similar service-provider arrangements.
• EX-99.P CODE ETH — the code of ethics adopted under Rule 17j-1 covering officers, trustees, and access persons of the fund and adviser.
• EX-99 (no sub-letter) — most commonly powers of attorney signed by trustees and officers authorizing designated officers to sign 1940-Act and 1933-Act filings on their behalf.

Less frequent but also present in the corpus are EX-99.A (charter or declaration of trust), EX-99.B (by-laws), EX-99.C (instruments defining holders' rights), EX-99.E (underwriting/distribution contracts), EX-99.F (bonus, profit-sharing or pension plans), EX-99.G (custodian agreements), EX-99.I (legal opinions and consents), EX-99.J (other opinions and consents), EX-99.K (omitted financial statements), EX-99.L (initial-capital agreements), EX-99.M (Rule 12b-1 plans), EX-99.N (Rule 18f-3 multi-class plans), EX-99.Q (rights to indemnification), and EX-99.R (codes of ethics under Rule 204A-1, where filed separately).

Exhibits labelled GRAPHIC in documentFormatFiles[] (cover-page logos, signature images, illustrative charts) are intentionally absent from the per-accession folder; only their URLs remain in metadata for traceability.

6. Inline XBRL handling

For Form N-2 POS AMI filings that include Inline XBRL, the tagged facts are embedded directly inside the primary HTML document and are therefore retained verbatim in the record because the primary document is included as-is. The companion XBRL sidecar files referenced in dataFiles[] — the extension schema (EX-101.SCH), the definition, label, and presentation linkbases (EX-101.DEF, EX-101.LAB, EX-101.PRE), and the extracted *_htm.xml instance — are not bundled into the per-accession folder. Downstream consumers who require the full linkbase set must fetch them from the URLs preserved in dataFiles[]; consumers who only need the inline-tagged facts can extract them directly from the primary HTML.

The XBRL taxonomies used are the SEC's Closed-End Fund (cef) taxonomy together with dei, and — where the registrant tags numeric financial facts — us-gaap, srt, and country, plus a registrant-specific extension namespace keyed off the CIK. Form N-1A POS AMI filings, by contrast, are not within the Inline XBRL regime and arrive as plain HTML with no inline tagging.

7. Included content

Within a single record, the cumulative narrative material available on disk covers, depending on the registrant's update scope:

• the cover page identifying the amendment number, the 1940-Act file number, the registrant, the principal office address, and the agent for service of process;
• the Explanatory Note describing the purpose of the amendment;
• the updated prospectus or private-placement memorandum (Part A), when restated;
• the updated Statement of Additional Information (Part B), when restated;
• the Part C content: the exhibit index, the registrant's undertakings, and the signature block;
• the full text of contracts, codes of ethics, powers of attorney, and other Item 25/28 exhibits attached to the submission;
• for Inline XBRL filings on Form N-2, the tagged dei and cef cover-page facts embedded in the primary document.

8. Excluded or separate content

The following appear in the underlying EDGAR submission but are not bundled into the per-accession folder:

• Image and graphic files (.jpg, .gif, .png, and similar) referenced from the HTML or listed as GRAPHIC documents in the metadata.
• The complete EDGAR <accession>.txt submission file, which contains the SGML-wrapped concatenation of every document in the submission; only its URL is preserved.
• XBRL sidecar files (EX-101.* linkbases and the extracted XBRL instance); the inline-tagged facts inside the primary HTML remain available.

Outside the POS AMI submission itself, the fund's audited financial statements are typically not attached as an exhibit to a POS AMI — they are incorporated by reference from the registrant's most recent annual report on Form N-CSR, which is filed separately on EDGAR and is not part of the POS AMI record.

9. Disclosure evolution over time

The POS AMI form code has been in continuous use throughout the dataset's coverage period (January 1994 onward), but the underlying registration-statement requirements and EDGAR filing conventions have evolved materially, which affects the content of the primary document even where the record layout is unchanged:

• 1998 — Form N-1A plain-English overhaul. SEC Investment Company Act Release No. 23064 restructured Part A around a standardized risk/return summary, fee table, and principal-strategy/principal-risk sections. POS AMI filings from late 1998 onward carry this structure when Part A is restated.
• 2009 — summary prospectus rule. Rule 498 (Securities Act Release No. 33-8998) introduced the summary prospectus and reorganized Part A around the Item 2/3/4 summary-section sequence; subsequent POS AMI filings reflect this ordering when restating Part A.
• 2017 — N-1A liquidity-risk and disclosure amendments. Rule 22e-4 and the accompanying disclosure changes shaped the principal-risk and operational disclosure language in later amendments.
• 2020 — Form N-2 amendments and CEF taxonomy. The Securities Offering Reform for Closed-End Investment Companies amendments introduced new prospectus structure and structured-data tagging requirements. The closed-end-fund (cef) Inline XBRL taxonomy was phased in for Form N-2 filers between 2021 and 2024; Form N-2 POS AMI primary documents from this window onward routinely arrive as Inline XBRL.
• 2023 — Tailored Shareholder Reports rule. Although primarily affecting Form N-CSR, the accompanying Form N-1A changes adjusted prospectus-level fee, risk, and performance presentation, which propagates into POS AMI bodies restated thereafter.

These changes affect the content of the disclosures and the presence of inline tagging, but not the record-level layout — accession folder, metadata sidecar, primary document, exhibits — which is stable across the full coverage window.

10. Filing-format evolution

The presentation format of the underlying EDGAR submissions has also evolved, and this is visible in the file types within records of different vintages:

• 1994 — mid-1999 (ASCII era). Filings were submitted as plain ASCII text within the SGML <DOCUMENT> envelope. Primary documents and exhibits from this era are .txt files using ASCII layout conventions (manual column alignment for tables, ASCII page breaks).
• Mid-1999 — late 2000s (HTML era). EDGAR began accepting HTML submissions and registrants progressively migrated. POS AMI bodies and exhibits from this period are predominantly .htm/.html files with embedded tables and presentation styling.
• 2010s onward (HTML standardization). HTML is overwhelmingly dominant. Some exhibits, particularly legal opinions and signed contracts, occasionally appear as PDF (.pdf) attachments. The file-types found in the dataset are therefore TXT, JSON, HTML, and PDF, although in practice modern records consist almost exclusively of HTM/HTML documents plus the JSON sidecar.
• 2021 onward (Inline XBRL for Form N-2 POS AMI). The CEF-taxonomy rollout caused Form N-2 POS AMI primary documents to be filed as Inline XBRL HTML, with xmlns:ix namespaces and ix:nonNumeric tags embedded in the .htm document. The companion linkbase files are referenced via dataFiles[] but are not included in the per-accession folder.

11. Interpretation notes

A few nuances matter when reading or extracting data from records in this dataset:

• Amendment number. The amendment number is not surfaced as a discrete field in metadata.json. For Form N-1A filings it appears only inside the cover-page text of the primary HTML (typically as Amendment No. NNN); for Form N-2 Inline XBRL filings it is additionally available as the tagged dei:InvestmentCompanyRegistrationAmendmentNumber fact inside the primary document.
• 1940-Act file number redundancy. The file number appears in two places: structurally in entities[].fileNo (formatted 811-NNNNN) and again on the cover page of the primary document. The two should match.
• Multi-series filings. A single POS AMI may amend the registration of dozens of series within a multi-series trust; the affected series and classes are enumerated in seriesAndClassesContractsInformation[], but a single primary HTML document covers all of them. Single-fund corporate issuers (typical of standalone closed-end private-placement funds) have an empty series/classes array.
• Incorporation by reference. Many POS AMI filings fully restate only Part C and rely on prior amendments for Parts A and B. The record contains only what was actually transmitted in this accession — not the incorporated prior content, which must be retrieved separately from the most recent prior amendment of the same registration statement.
• Private-placement language. Form N-2 private placement POS AMI filings routinely state that shares are not registered under the 1933 Act and are sold only to accredited investors or "Eligible Investors". This is structural to the use of POS AMI for private funds and should not be misread as a disclaimer inconsistent with the rest of the filing.
• Viewer URL normalization. The linkToFilingDetails field is sometimes the EDGAR Inline XBRL viewer URL (https://www.sec.gov/ix?doc=...) and sometimes a direct Archives/edgar/data/... URL. Both resolve to the same primary document; consumers should normalize if they require a uniform link form.
• Document inventory completeness. The documentFormatFiles[] array is the authoritative inventory of everything in the original EDGAR submission, including items intentionally excluded from the on-disk payload (graphics and the complete .txt submission). Reconciling on-disk files against this array makes the exclusion policy transparent.

Who Files or Publishes This Dataset, and When

Who files the record

The filer is a registered investment company updating its Investment Company Act of 1940 registration statement without making a concurrent Securities Act of 1933 amendment. The legal registrant signs the filing on behalf of the trust or corporation through its officers and a majority of the board of trustees or directors, as required under Section 8(b) of the 1940 Act. For series trusts, a single POS AMI may cover multiple series, portfolios, or classes within the same legal registrant.

The investment adviser, distributor, transfer agent, fund administrator, insurance sponsor, or fund counsel may prepare or administer the submission, but they are not the filer.

Typical filer subpopulations:

• Open-end funds (Form N-1A registrants) operating as insurance dedicated funds, master funds in master-feeder structures, or funds sold only through affiliated insurance separate accounts, where fund shares are not separately registered under the 1933 Act.
• Closed-end funds (Form N-2 registrants) whose initial public offering has concluded and which are no longer in continuous distribution, or which offer only through 1933 Act-exempt private placements.
• Insurance company separate accounts registered on Form N-3, Form N-4, or Form N-6 in the limited cases where only the 1940 Act portion is being amended.
• Unit investment trusts updating their 1940 Act registration without a corresponding Securities Act amendment.
• Business development companies and other 1940 Act registrants whose 1933 Act offering has ended but whose 1940 Act registration remains in force.

The common thread: the registrant has an active 1940 Act registration but either has no live 1933 Act registration to amend or is making a change that does not affect the 1933 Act prospectus.

When the record is created or required

Form POS AMI is event-driven but most often filed as part of an annual disclosure refresh for funds operating outside the public continuous-offering regime. Common triggers:

• Annual update of financial statements, fee tables, performance figures, strategy and risk disclosures, board composition, and adviser or sub-adviser information. Annual POS AMI filings typically appear within roughly four months after fiscal year-end, mirroring the cadence of Rule 485(b) annual updates.
• Mid-cycle changes affecting only the 1940 Act registration content: fundamental investment policies, board composition, custodian, transfer agent, or other operational disclosures.
• Shareholder-approved changes to fundamental policies under Section 13(a) of the 1940 Act, requiring the registration statement to be conformed.
• Fund reorganizations, mergers, or restructurings that change registration content but do not require a new 1933 Act offering registration.
• Corrections or clarifications to previously filed 1940 Act content that do not rise to the level of a 1933 Act amendment.

Effectiveness: Form POS AMI has no automatic effectiveness mechanism comparable to Rule 485(b). Because no Securities Act offering is being launched, there is no 60- or 75-day delayed effectiveness window; the amendment takes effect upon filing or as the Commission otherwise specifies.

Edge cases

• Insurance dedicated funds and master funds in master-feeder structures use POS AMI as their primary amendment vehicle because their shares are sold in 1933 Act-exempt transactions and they have no Securities Act registration to amend.
• A closed-end fund that later launches a new offering (rights offering, shelf takedown) must file a 1933 Act amendment on a different form, such as POS 8C or a new N-2, instead of or in addition to POS AMI.
• Rule 8b-16 may exempt certain closed-end funds from filing annual 1940 Act amendments if specified shareholder disclosures are provided, but it does not displace the need to file POS AMI when an amendment is otherwise made.
• Operating companies, foreign private issuers, and non-1940 Act trusts do not use POS AMI; they file under the Securities Act or Exchange Act amendment forms appropriate to their regime.

Historical scope on EDGAR

Section 8(b) of the 1940 Act has required registered investment companies to keep their registration statements current since 1940, so the underlying obligation predates EDGAR by decades. The dataset, however, begins with the start of EDGAR coverage in January 1994; pre-1994 paper amendments to 1940 Act registrations are not included.

How This Dataset Differs From Similar Datasets or Filings

Form POS AMI sits inside a dense cluster of investment-company registration and reporting forms. Most confusion comes from forms that share filers, content, or timing. The clean distinguishing axis is statutory: POS AMI is a 1940-Act-only post-effective amendment under Section 8(b), with no concurrent 1933 Act amendment and no new securities registered.

Form 485APOS and Form 485BPOS

The dominant post-effective amendment forms for open-end funds, UITs, and insurance separate accounts. Filed under Rule 485 of the 1933 Act, they update the 1933 Act and 1940 Act registration simultaneously. Form 485APOS effects on a delayed basis (typically 75 days) for material changes requiring staff review; Form 485BPOS goes effective immediately or on a designated date for annual updates, non-material changes, and other Rule 485(b)-eligible filings.

Content overlap with POS AMI is high (prospectus, SAI, fee tables, risk disclosure). The boundary is statutory: 485APOS/485BPOS amend both Acts and can register additional shares; POS AMI amends only the 1940 Act registration. Funds with an active continuous public offering use 485BPOS for annual refreshes; POS AMI is used where the 1933 Act registration is not being amended in parallel (closed offerings, liquidating funds, insurance-dedicated funds, certain BDCs, and 1940-Act-only updates).

Form POS EX

An exhibit-only post-effective amendment: new consents, amended custody or distribution agreements, and similar housekeeping. Form POS EX does not refresh the prospectus, SAI, fee tables, or risk factors. POS AMI carries the full disclosure package; POS EX swaps exhibits. They are complements, not substitutes — a registrant may file both around the same date.

Form POS 8C

A post-effective amendment to a closed-end fund's Form N-2 registration, filed under Section 8(c) of the 1933 Act. The closed-end analogue of a 485-style amendment, but strictly within the 1933 Act regime. POS AMI differs on two axes: it is a 1940 Act amendment (no 1933 Act effect, no new securities) and is most commonly associated with N-1A registrants, while Form POS 8C is N-2-specific. Closed-end fund offering-document research belongs in POS 8C and 497, not POS AMI.

Form 497, 497K, 497J

Definitive 1933 Act filings under Rule 497: Form 497 carries the definitive prospectus and mid-cycle supplements ("stickers"); 497K is the summary prospectus; 497J certifies the prospectus is unchanged from the effective registration. 497 filings are not amendments — they are the marketing-distributed documents that follow from a prior 485BPOS, POS AMI, or initial registration. Text will overlap with POS AMI for the same fund and period, but POS AMI changes what is on file with the SEC; 497 files what is delivered to investors. Interim stickers appear in 497, not POS AMI.

Forms N-1A, N-2, N-3, N-4, N-6, N-14

These are the underlying registration statements that POS AMI amends:

• N-1A: open-end management investment companies (most mutual funds and many ETFs) — the most common POS AMI base form
• N-2: closed-end funds and BDCs
• N-3: separate accounts as management investment companies offering variable annuities
• N-4: separate accounts as UITs offering variable annuities
• N-6: separate accounts offering variable life insurance
• N-14: registrations for fund business combinations

POS AMI is the amendment vehicle, not a substitute. Initial launches, new share classes registered at inception, and merger registrations live in the N-series filings (and their pre-effective amendments), including Form N-14. POS AMI is where recurring 1940-Act-only refreshes of those registrations live.

Forms N-CSR and N-CSRS

Certified annual (N-CSR) and semi-annual (Form N-CSRS) shareholder reports under Rule 30b2-1: audited or unaudited financials, schedule of investments, MDFP, and SOX certifications. Same filers and same 1940 Act basis as POS AMI, but a different document class: reports on completed operations, not amendments to the registration. Use N-CSRS for semi-annual filings; use N-CSR for audited financials; use POS AMI (or 485BPOS / 497) for the current prospectus and SAI.

Form N-PX

Annual proxy voting record for the year ending June 30, filed on Form N-PX. Same filer population, zero content overlap with prospectus disclosure.

Form N-CEN

Annual structured census report under Rule 30a-1 (replaced N-SAR in 2018), filed on Form N-CEN: service providers, fees, securities lending, derivatives exposure, board composition. Tabular operational data, not narrative disclosure. Use N-CEN for structured fund operations; use POS AMI for risk factors, strategy descriptions, and other prose disclosure.

Forms N-SAR, NSAR-A, NSAR-B (discontinued)

N-CEN's predecessor (semi-annual NSAR-A and annual NSAR-B) from the 1980s through mid-2018, in a now-obsolete structured format. Form N-SAR (N-SAR) has no content overlap with POS AMI; relevant only for long-run panels of fund operational data, which must splice N-SAR-era and N-CEN-era records. POS AMI itself runs continuously from 1994 to present.

Boundary summary

POS AMI is defined by a precise combination: a 1940-Act-only post-effective amendment under Section 8(b) that refreshes substantive disclosure (prospectus, SAI, fee tables, risk factors) without touching the 1933 Act registration or registering new securities. That places it between several forms researchers routinely conflate:

• not 485APOS/BPOS (those amend both Acts)
• not POS EX (exhibits only)
• not POS 8C (1933 Act amendment to N-2)
• not 497/497K/497J (definitive filings, not amendments)
• not N-CSR, N-PX, N-CEN, or N-SAR (operational reports, not amendments)
• not N-1A/N-2/N-3/N-4/N-6/N-14 (initial registrations, which POS AMI amends)

A complete view of a fund typically joins POS AMI with 485BPOS, 497, N-CSR, and N-CEN on CIK and series/class identifiers. POS AMI is the right standalone source when the question is specifically about 1940-Act-only registration updates or annual disclosure refreshes filed without a parallel Securities Act amendment.

Who Uses This Dataset

Form POS AMI filings carry the annual updates to registered fund prospectuses, statements of additional information, fee tables, and incorporated financials. The dataset serves a narrow professional audience built around the 1940 Act annual update cycle.

Fund chief compliance officers

CCOs at registered investment companies and their advisers use the dataset to confirm that Section 8(b) annual updates were filed on time across every series and class. They pull the metadata JSON for accession numbers and filing dates, then check the prospectus and SAI against internal records on officers, board composition, 12b-1 plans, and distribution arrangements. Feeds into the Rule 38a-1 compliance review and deficiency-letter response files.

1940 Act legal counsel

Fund attorneys benchmark peer disclosure during the annual update cycle. They compare prospectus language on principal risks, derivatives, liquidity risk, and valuation, and read SAIs for trustee compensation tables, brokerage allocation, proxy voting policies, and code of ethics summaries. Output is precedent libraries, drafted amendments, and responses to staff comments.

Prospectus drafters

Lawyers and paralegals drafting fund prospectuses retrieve recent filings from comparable complexes — multi-manager trusts, ETF trusts, money market families, target-date series — to model fee table layout, principal-strategy paragraphs, and new risk-factor language. HTML and PDF renderings of the prospectus and SAI matter more here than the raw submission wrapper.

Fund accountants and administrators

Accounting and administration teams at advisers and third-party administrators reconcile fee tables, expense limitation agreements, breakpoint schedules, and waiver footnotes against contractual terms and the general ledger. They also tie share-class lineups and tickers in the metadata JSON to NAV systems.

External fund auditors

Auditors of registered investment companies use POS AMI filings during audit planning and to confirm consistency between the audited financials and the registration statement that incorporates them by reference. Focus is the SAI, financial highlights, accounting-policy disclosure, and the auditor consent exhibit attached to the amendment.

Transfer agents and shareholder servicing

Transfer agents align operational systems with currently effective prospectus terms: minimum investment amounts, sales charge schedules, CDSC tables, exchange privileges, redemption fees, retirement account terms, and small-account closure thresholds. Each POS AMI triggers updates to procedures, statements, and call-center scripts.

Allocator and platform due-diligence analysts

Due-diligence analysts at allocators, multi-manager platforms, OCIO providers, retirement-plan consultants, and wirehouse and RIA gatekeepers read the prospectus for objective, strategies, and benchmark, then go into the SAI for portfolio-manager compensation, other accounts managed, manager ownership of fund shares, and trustee independence. The 1994-to-present span supports drift analysis on mandate, fee structure, and policies for manager-replacement decisions.

Fee-and-expense analysts

Analysts at fund data providers, industry trade groups, and fee-benchmarking consultancies extract expense ratios, 12b-1 fees, acquired fund fees, and contractual waiver expirations at the class level. The annual cadence supports year-over-year fee comparisons, share-class proliferation studies, and waiver-duration analysis.

Securities regulators and policy staff

Regulatory staff quantify long-run changes in prospectus length, risk-factor enumeration, fee disclosure format, and adoption of newer requirements such as liquidity risk management, Rule 18f-4 derivatives risk, and tailored shareholder reports. Used for retrospective rulemaking analysis, comment-letter trend work, and inspection-priority targeting.

Academic researchers

Finance, law, and accounting researchers treat the corpus as a longitudinal panel. They text-mine prospectuses and SAIs to construct measures of strategy similarity, risk-factor breadth, governance disclosure, and fee variation. Metadata JSON plus HTML and PDF documents support reproducible fund-year panels linked to performance and holdings data from other sources.

LLM and RAG engineers

Teams building retrieval systems for fund research, compliance Q&A, or shareholder communications use the dataset as grounding and fine-tuning material. The structured metadata, clean HTML prospectus text, and consistent annual cadence make POS AMI submissions a high-signal corpus for fund-specific terminology and N-1A disclosure structure.

Fund-governance activists and proxy advisers

Investors and proxy advisers focused on fund-level governance read SAI disclosures on trustee compensation, board interlocks, Section 15(c) advisory-contract renewal language, and proxy voting policies. Supports engagement letters and shareholder proposals targeting fund boards rather than operating-company boards.

Specific Use Cases

The dataset supports a focused set of workflows organized around 1940-Act-only registration refreshes for private-placement funds, master-feeder vehicles, and other wholesale investment companies.

• Section 8(b) annual-update calendar monitoring. Compliance teams pull accessionNo, filedAt, and entities[].fileNo from each metadata.json and join on seriesAndClassesContractsInformation[] to confirm that every series of a multi-series trust received its required POS AMI within the annual cycle. Output is a CIK-by-series filing-status tracker that feeds Rule 38a-1 compliance reviews and surfaces missed or late amendments before staff inquiry.

• Advisory-contract diffing across amendments. Fund counsel extracts EX-99.D ADVSR CONTR exhibits from successive POS AMI accessions for the same 811-NNNNN file number to track changes in advisory fee schedules, expense caps, indemnification language, and the list of funds covered. Supports Section 15(c) renewal memoranda and peer-fee benchmarking against advisory contracts of comparable private 3(c)(7) funds.

• Private-placement risk-factor benchmarking. Drafters compiling a confidential PPM for a new Regulation D or 3(c)(7) fund pull the primary POS AMI HTML from recent filings by comparable issuers and mine principal-risk and investment-strategy sections for boilerplate language, "Eligible Investor" qualification text, and derivatives or illiquid-asset risk paragraphs. Output is a precedent library keyed to registrant archetype (master-portfolio, money-market master trust, BDC, insurance-dedicated fund).

• Code-of-ethics and Rule 17j-1 monitoring. Auditors and compliance consultants harvest EX-99.P CODE ETH exhibits across the corpus to track adoption dates, reportable-security definitions, pre-clearance thresholds, and access-person coverage. Feeds into firm-wide 17j-1 review programs and adviser-side Rule 204A-1 reconciliation.

• Inline XBRL cover-page extraction for Form N-2 filings. Quantitative teams parse embedded ix:nonNumeric tags from Form N-2 POS AMI primary documents to extract dei:InvestmentCompanyRegistrationAmendmentNumber, dei:EntityRegistrantName, dei:InvestmentCompanyActFileNumber, and cef-taxonomy facts. Produces a structured cover-page table for closed-end and BDC registrants without parsing HTML, supporting amendment-number time series and registrant-state panels from 2021 onward.

• Master-feeder and series-structure mapping. Researchers walk seriesAndClassesContractsInformation[] across the corpus to build a CIK-to-S######-to-C###### graph identifying master-portfolio trusts, central feeder vehicles, and the class structures of multi-series wholesale trusts. Output is a relationship file used to link POS AMI registrations to downstream N-CSR financials, N-CEN operational data, and 485BPOS retail-feeder filings on shared series identifiers.

• Powers-of-attorney and signatory tracking. Governance analysts extract EX-99 powers-of-attorney exhibits to enumerate trustees, directors, and officers authorized to sign 1940-Act filings, then diff signatory rosters across successive POS AMI accessions for the same registrant. Surfaces board turnover, officer changes, and authorized-signatory revocations that are not otherwise reported as discrete events.

Dataset Access

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

The index endpoint returns dataset metadata (name, description, last updated timestamp, earliest sample date, total records and total size, covered form types, container format, and content file types), the download URL for the full archive, and the list of individual container files with per-container size, record count, updated timestamp, and download URL. Poll this endpoint to detect which containers changed in the most recent refresh run and to incrementally download only updated containers on a day-by-day basis. This endpoint does not require an API key.

Example response:

          1
          {
        

          2
            "datasetId": "1f13365b-9ae0-693f-95b8-de238edf7e0c",
        

          3
            "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-pos-ami-files.zip",
        

          4
            "name": "Form POS AMI Files Dataset",
        

          5
            "updatedAt": "2026-05-07T02:51:10.478Z",
        

          6
            "earliestSampleDate": "1994-01-01",
        

          7
            "totalRecords": 25785,
        

          8
            "totalSize": 740599051,
        

          9
            "formTypes": ["POS AMI"],
        

          10
            "containerFormat": "ZIP",
        

          11
            "fileTypes": ["TXT", "JSON", "HTML", "PDF"],
        

          12
            "containers": [
        

          13
              {
        

          14
                "downloadUrl": "https://api.sec-api.io/datasets/form-pos-ami-files/2026/2026-05.zip",
        

          15
                "key": "2026/2026-05.zip",
        

          16
                "size": 13818783,
        

          17
                "records": 154,
        

          18
                "updatedAt": "2026-05-07T02:51:10.478Z"
        

          19
              }
        

          20
            ]
        

          21
          }
        

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

Downloads the complete Form POS AMI Files dataset as a single ZIP archive covering filings from January 1994 to the present. This endpoint requires authentication via the token query parameter set to your SEC API key.

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

Downloads one monthly container archive instead of the full dataset, which is useful for incremental refreshes or targeted backfills. Replace the year and month path segments with the container key returned by the index API. This endpoint requires authentication via the token query parameter set to your SEC API key.

Frequently Asked Questions

What form does this dataset cover?

The dataset covers Form POS AMI — a post-effective amendment to an investment-company registration statement filed solely under the Investment Company Act of 1940, on behalf of registrants whose base form is Form N-1A (open-end management investment companies) or Form N-2 (closed-end management investment companies, including business development companies). It is the amendment vehicle used under Section 8(b) of the 1940 Act when there is no concurrent Securities Act of 1933 amendment.

What does one record in this dataset represent?

One record is one complete EDGAR submission of Form POS AMI, stored as an accession folder named after the 18-digit accession number. The folder contains a metadata.json sidecar mirroring the EDGAR submission header, the primary POS AMI document (HTML or Inline XBRL HTML), and any attached EX-99.x exhibits. One accession folder is one filing; one filing is one record.

Who is required to file Form POS AMI?

Registered investment companies that need to update their 1940-Act registration statement without making a parallel 1933-Act amendment. The typical filer population includes private-placement 3(c)(7) and Regulation D funds, master-portfolio and feeder vehicles, money-market master trusts, insurance-dedicated funds, business development companies whose 1933-Act offering has ended, and unit investment trusts updating only their 1940-Act registration.

When are POS AMI filings typically made?

POS AMI is event-driven, but most filings appear as part of an annual disclosure refresh, typically within roughly four months after the registrant's fiscal year-end, mirroring the cadence of Rule 485(b) annual updates for retail funds. Mid-cycle triggers include changes to fundamental investment policies, board composition, custodian or transfer agent, and shareholder-approved changes under Section 13(a) of the 1940 Act.

How does Form POS AMI differ from Form 485BPOS?

Form 485BPOS is a post-effective amendment under Rule 485(b) of the 1933 Act that updates both the 1933 Act and 1940 Act registrations simultaneously, used by funds in active continuous public offering. Form POS AMI amends only the 1940-Act registration under Section 8(b) and is used where the 1933-Act registration is either absent (private placements, master funds, insurance-dedicated funds) or not being amended in parallel. Content overlap on prospectus, SAI, fee tables, and risk disclosure is high, but the statutory basis and the population of filers differ.

What file format is the dataset distributed in?

The dataset is distributed as ZIP containers, one per month, available through the Dataset Index JSON API and direct download endpoints. Inside containers, file types are TXT (legacy ASCII filings from 1994 through the late 1990s), JSON (the metadata.json sidecar in every record), HTML (modern primary documents and exhibits, including Inline XBRL HTML for Form N-2 filings from 2021 onward), and PDF (a small number of exhibits such as legal opinions and signed contracts).

What time period does the dataset cover?

Coverage runs from January 1, 1994 — the start of EDGAR availability for POS AMI — through the most recent monthly refresh. The underlying Section 8(b) obligation has existed since 1940, but pre-1994 paper amendments are not included. The record-level layout (accession folder, metadata sidecar, primary document, exhibits) is stable across the full coverage window, even as disclosure content and filing-format conventions have evolved.