What is the SEC requiring?
On January 22, 2003, the SEC adopted rule and form amendments that require mutual funds and other registered management investment companies to file shareholder reports on new Form N-CSR and require each registered management investment company’s principal executive and financial officers to certify the information contained in these reports in the manner specified by Section 302 of the Sarbanes-Oxley Act of 2002. These certified shareholder reports are designated as reports required under Sections 13(a) and 15(d) of the Securities Exchange Act of 1934. On June 5, 2003, the SEC amended Form N-CSR to add certifications required by Section 906 of the Sarbanes-Oxley Act as a required exhibit to the form.
