SEC1840 (3-14)

Persons who respond to the collection of information contained in this 

form are not required to respond unless the form displays a currently 

valid OMB control number.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549 

FORM N-27D-1

ACCOUNTING OF SEGREGATED TRUST ACCOUNT

 For the period from _____________________________ to_____________________________

__________________________________________________________________________ ___________________________

 Name of Depositor or Principal Underwriter IRS Empl. Ident. No.

__________________________________________________________________________

 Address

Registered investment companies for which the segregated trust account is

established and maintained

Name: IRS Empl. Ident. No.

__________________________________________________________________________ ____________________________

__________________________________________________________________________ ____________________________

__________________________________________________________________________ ____________________________

 Signature

Pursuant to the requirements of the Investment Company Act of 1940 the undersigned depositor (or principal underwriter) 

has caused this report to be signed on its behalf in the City of _______________________________________________ and State of

______________________________ on the _____________________________ day of_____________________________ , 20___. 

 __________________________________________________

 (Name of depositor or principal underwriter)

 By: __________________________________________________

 (Name and title of person signing on behalf of

 depositor or principal underwriter)

ACCOUNTING OF SEGREGATED TRUST ACCOUNT

 For period ________________________________ to ________________________________

Balance at beginning of period $_____________

Deposits

Pursuant to paragraph (c) of Rule 27d-1 $_____________

Pursuant to paragraph (e) of Rule 27d-1 $_____________

Additional deposits $_____________

Interest income (received and accrued) $_____________

Gains or (losses) on sales of securities $_____________

Unrealized appreciation (depreciation) of investments $_____________

 Total $_____________

Withdrawals

To provide refunds pursuant to paragraph (f)(1) of Rule 27d-1 $_____________

To provide refunds pursuant to paragraph (f)(2) of Rule 27d-1 $_____________

Other withdrawals pursuant to paragraph (f)(3) of Rule 27d-1 $_____________

 Total $______________

Balance at end of period $______________

Minimum amount required to be maintained at end of period pursuant to

paragraph (d) of Rule 27d-1 $_____________

Minimum amount required to be maintained at end of period pursuant to

paragraph (e) of Rule 27d-1 $_____________

Total minimum amount required to be maintained at end of period

pursuant to Rule 27d-1 $_____________

Minimum amount required before withdrawals pursuant to paragraph

(f)(3) of Rule 27d-1 may be permitted $_____________

OMB APPROVAL

Not subject to 

OMB Clearance 

(44 U.S.C 3501, et. seq.)
INSTRUCTIONS FOR FORM N-27D-1

1.	 During the first 2 years after the effective date of Rule 27d-1, this Form is to be filed for each calendar quarter within 15 business

days after the end of such quarter; thereafter, it shall be filed for each year on or before January 31 of the following year.

2. The balance at the beginning of the period shall be the same in amount as the balance shown at the end of the immediately preceding 

period.

3. If any item is not applicable, enter “N.A.”

4. If a single combined segregated trust account is used for the periodic payment plans of two or more registered investment companies, 

the depositor or principal underwriter shall indicate separately for each registered investment company the deposits pursuant to 

paragraphs (c) and (e), the withdrawals pursuant to paragraph f(1) and f(2) and the minimum amounts required to be maintained 

pursuant to paragraphs (d) and (e) of Rule 27d-1.

5.	 This Form shall be signed by the chief executive or chief financial officer of the depositor or principal underwriter, whichever is

appropriate.

6.	 An original and two copies of the form plus an additional copy for each registered investment company identified are to be filed.

7.	 Electronic filers are subject to Regulation S-T (§§ 232.10 - 232.306 of this chapter) and the EDGAR Filer Manual, as that term

is defined in rule 0-1 under the Investment Company Act of 1940 (§ 270.0-1 of this chapter). Any rule or instruction therein shall

be controlling unless otherwise specifically provided in rules or instructions pertaining to the submission of this form. Provisions

relating to binding, page numbering and multiple copies required to be filed with the Commission do not apply to registration

statements in electronic format. Capital letters shall be used to satisfy bold-face type requirements. See Securities Act rules 402(d) 

and 403(e) and Investment Company Act rules 8b-1 and 8b-2. Signatures shall be in typed form rather than manual format. See 

rule 13 of Regulation S‐T (§ 232.13 of this chapter)

8. An agency may not conduct or sponsor, and a person is not required to respond to , a collection of information unless it displays 

a currently valid control number. The information collected on Form N-27D-1 indicates whether the depositor or principal 

underwriter of an issuer of periodic payment plan certificates has access to sufficient cash to meet its statutory refund obligations.

This information collection facilitates the Commission’s monitoring of compliance with reserve requirements. A response to 

this collection of information is mandatory under 17 C.F.R. § 270.27d-1 (j). The estimated average burden hours per response 

1 hour. Any member of the public may direct to the Commission any comments concerning the accuracy of this burden estimate 

and any suggestions for reducing this burden. The information collected on Form N-27D-1 is publicly available. This collection 

of information has been reviewed by the OMB in accordance with the clearance requirements of 44 U.S.C. §3507.