Month: January 2026

Form SHO Paperwork

New Short Position Reporting Requirements: Initial Filings Due February 17, 2026

Institutional investment managers, including venture and private equity funds and other institutional investors, that engage in the short selling of equity securities should be mindful of the Securities and Exchange Commission’s new short position reporting requirements under Rule 13f-2. After a one-year extension of the compliance deadline, these reporting requirements […]