Investment Company Classification Under the Investment Company Act of 1940

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What this video covers

  • The three types of investment companies under the 1940 Act: face-amount certificate companies, unit investment trusts (UITs), and management companies
  • Why face-amount certificate companies are historical relics and where the exam actually focuses its attention
  • How UITs function as fixed portfolios with set termination dates, no active management, no board of directors, and no investment adviser
  • The critical distinctions between open-end funds (mutual funds) and closed-end funds: share issuance, forward pricing at net asset value (NAV), secondary market trading, and premium or discount to NAV
  • Why open-end funds are generally prohibited from leverage while closed-end funds may issue senior securities with asset coverage requirements
  • The 75-5-10 diversification test: what each number means and why the 5% and 10% limits apply only to the 75% portion, not to total assets
  • How a fund can legally call itself diversified even while concentrating 25% of assets in a single issuer

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