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SEC Eases Performance Reporting Rules for Investment Advisors

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Investment advisors presenting performance metrics to clients in an office.

News Summary

On March 19, 2025, the SEC announced updates to the Marketing Rule, simplifying performance reporting for investment advisors. The changes allow for extracted performance metrics to be presented on a gross basis without the mandatory net-of-fee information, provided certain conditions are met. This update aims to reduce compliance burdens and improve communication between advisors and clients, facilitating a clearer understanding of performance metrics.

SEC Eases Performance Reporting Rules for Investment Advisors

On March 19, 2025, the staff at the Securities and Exchange Commission (SEC) rolled out an exciting update through their frequently asked questions (FAQs) regarding the Marketing Rule, officially known as Rule 206(4)-1 under the Investment Advisers Act of 1940. This new guidance is likely to be a game changer for investment advisors who have been grappling with the complexities of performance reporting.

Changes That Matter

So, what’s the scoop? One of the biggest changes in the updated guidance is that investment advisers can now use extracted performance and certain performance-related characteristics on a gross basis in their advertisements. And guess what? They won’t be required to present the corresponding net-of-fee information as long as they meet specific conditions.

This update is aimed squarely at easing the compliance burdens that many advisors have faced when it comes to presenting performance metrics. Previously, regulations mandated that performance be reported in a certain way, which left many advisers feeling overwhelmed.

The Marketing Rule’s Background

To understand today’s updates, it helps to know what the Marketing Rule entails. When first implemented in 2021, the rule required advisers to present both gross and net-of-fee performance on an equal footing, side by side, for the same time periods. This requirement led to a lot of confusion regarding what actually counts as “performance” and how advisers should communicate performance-related details.

Earlier, in a guidance issued on January 11, 2023, the SEC categorized any subset of a portfolio’s performance as extracted performance. This classification meant more disclosures, but also more headaches for advisers trying to keep up with compliance.

What’s New in the FAQs?

The most recent updates seek to clarify when advisers can present performance-related characteristics and extracted performance gross-of-fees without having to show net-of-fees performance. Now that the rules are clearer, advisers can revise their advertisement disclosures and internal policies to align with the new presentation conditions.

One of the main highlights of this guidance is that advisers showcasing extracted gross performance must still include the total portfolio’s gross and net performance, presented with equal prominence across the same time periods. This requirement ensures that clients receive a balanced view of how an adviser’s strategies are performing.

Interestingly, many advisers may have shied away from marketing their performance information due to worries about unrealistic expectations from clients during booming market periods. The SEC noted that they would not pursue enforcement action against advisers who choose to present gross and net performance of the total portfolio instead of individual extracts, as long as both are given equal visibility.

Impacts on Advisory Firms

Investment advisers are now encouraged to ensure that any figures they present for performance characteristics align with the new guidelines and are contextualized appropriately with their overall portfolio performance. It’s all about creating clearer communications that can help clients make informed decisions.

Industry Reactions

The changes have been received positively, with groups like the Managed Funds Association praising the SEC for addressing long-standing concerns related to the marketing rule. This collective sigh of relief may signal a new direction for advisers, who are always on the lookout for effective ways to communicate their value to clients.

All in all, the SEC’s updated guidance is paving the way for investment advisers to operate more smoothly while still providing essential performance information. It’s a welcome change that could bring about a new era of clarity and efficiency in the investment advisory world.

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