# EDGAR Filing Document

**Accession Number:** 0001026708
**File Stem:** 0000894189-26-016484
**Filing Date:** 2026-5
**Character Count:** 14407
**Document Hash:** f43e1ed1db549e362ffca1733b467045
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000894189-26-016484.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0000894189-26-016484

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260528

**DATE AS OF CHANGE**: 20260528

**PERIOD START**: 20261231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WILSHIRE VARIABLE INSURANCE TRUST
- **CENTRAL INDEX KEY:** 0001026708

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-07917
- **FILM NUMBER:** 261037503

**BUSINESS ADDRESS:**
- **STREET 1:** 1299 OCEAN AVENUE
- **STREET 2:** SUITE 700
- **CITY:** SANTA MONICA
- **STATE:** CA
- **ZIP:** 90401
- **BUSINESS PHONE:** 6106763419

**MAIL ADDRESS:**
- **STREET 1:** 1299 OCEAN AVENUE
- **STREET 2:** SUITE 700
- **CITY:** SANTA MONICA
- **STATE:** CA
- **ZIP:** 90401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HORACE MANN MUTUAL FUNDS
- **DATE OF NAME CHANGE:** 19961108

## Series and Classes Contracts Data

### Wilshire Global Allocation Fund (Series ID: S000001038)

| Class ID   | Class Name                      | Ticker Symbol   |
|:---|:---|:---|
| C000002798 | Wilshire Global Allocation Fund |  |

## Nport-Ex

---

| | | |
|:---|:---|:---|
| **Wilshire Variable Insurance Trust** | **Wilshire Variable Insurance Trust** | **Wilshire Variable Insurance Trust** |
| **Schedule of Investments** | **Schedule of Investments** | **Schedule of Investments** |
| **March 31, 2026 (Unaudited)** | **March 31, 2026 (Unaudited)** | **March 31, 2026 (Unaudited)** |
| **AFFILIATED REGISTERED INVESTMENT COMPANIES - 77.5%** | **Shares**  | **Value**  |
| Wilshire Income Opportunities Fund - Class Institutional <sup>(a)</sup> | 10549859 | $92944254 |
| Wilshire International Equity Fund - Class Institutional <sup>(a)</sup> | 8980768 | 107230372 |
| Wilshire Large Company Growth Portfolio - Class Institutional <sup>(a)</sup> | 1646216 | 79364054 |
| Wilshire Large Company Value Portfolio - Class Institutional <sup>(a)</sup> | 3841766 | 83942585 |
| Wilshire Small Company Growth Portfolio - Class Institutional <sup>(a)(b)</sup> | 340912 | 7380747 |
| Wilshire Small Company Value Portfolio - Class Institutional <sup>(a)</sup> | 297669 | 8126376 |
| **TOTAL AFFILIATED REGISTERED INVESTMENT COMPANIES** (Cost $361,550,315) | **TOTAL AFFILIATED REGISTERED INVESTMENT COMPANIES** (Cost $361,550,315) | 378988388 |
| **OPEN-END FUNDS - 22.2%** | **Shares**  | **Value**  |
| Fidelity Emerging Markets Index Fund | 710705 | 10056469 |
| Vanguard Long-Term Bond Index Fund - Class Admiral | 960861 | 9983348 |
| Vanguard Mega Cap Index Fund - Class Institutional | 41326 | 19262234 |
| Vanguard Total International Bond Index Fund - Class Institutional | 2411625 | 69454812 |
| **TOTAL OPEN-END FUNDS** (Cost $110,825,680) | **TOTAL OPEN-END FUNDS** (Cost $110,825,680) | 108756863 |
| **TOTAL INVESTMENTS - 99.7% (**Cost $472,375,995**)** | **TOTAL INVESTMENTS - 99.7% (**Cost $472,375,995**)** | 487745251 |
| Money Market Deposit Account - 0.1% <sup>(c)</sup> | Money Market Deposit Account - 0.1% <sup>(c)</sup> | 561100 |
| Other Assets in Excess of Liabilities - 0.2% | Other Assets in Excess of Liabilities - 0.2% | 885796 |
| **TOTAL NET ASSETS - 100.0%** |  | $489192147 |
| Percentages are stated as a percent of net assets. | Percentages are stated as a percent of net assets. |  |

---

(a) Affiliated security as defined by the Investment Company Act of 1940.

(b) Non-income producing security.

(c) The U.S. Bank Money Market Deposit Account (the "MMDA") is a short-term vehicle in which the Fund holds cash balances. The MMDA will bear interest at a variable rate that is determined based on market conditions and
 is subject to change daily. The rate as of March 31, 2026 was 3.49%.

------

#### Summary of Fair Value Disclosure as of March 31, 2026 (Unaudited)
Wilshire Variable Insurance Trust (the "Fund") has adopted fair value accounting standards which establish a definition of fair value and set out a hierarchy for measuring fair value. These standards require additional disclosures about the various inputs and valuation techniques used to develop the measurements of fair value, a discussion of changes in valuation techniques and related inputs during the period, and expanded disclosure of valuation levels for major security types. These inputs are summarized in the three broad levels listed below. The inputs or valuation methodology used for valuing securities are not an indication of the risk associated with investing in those securities.

Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the Fund has the ability to access.

Level 2 - Observable inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These inputs may include quoted prices for the identical instrument on an inactive market, prices for similar instruments, interest rates, prepayment speeds, credit risk, yield curves, default rates and similar data.

Level 3 - Unobservable inputs for the asset or liability, to the extent relevant observable inputs are not available, representing the Fund's own assumptions about the assumptions a market participant would use in valuing the asset or liability, and based on the best information available.

The following is a summary of the fair valuation hierarchy of the Fund's securities as of March 31, 2026:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **<u>Level 1</u>** | **<u>Level 2</u>** | **<u>Level 3</u>** | **<u>Total</u>** |
| <u>Investments:</u> |  |  |  |  |
|  &nbsp;&nbsp;&nbsp;&nbsp;Affiliated Registered Investment Companies | $378988388 | $– | $– | $378988388 |
|  &nbsp;&nbsp;&nbsp;&nbsp;Open-End Funds | 108756863 | – | – | 108756863 |
| Total Investments | $487745251 | $– | $– | $487745251 |
| Refer to the Schedule of Investments for further disaggregation of investment categories. | Refer to the Schedule of Investments for further disaggregation of investment categories. | Refer to the Schedule of Investments for further disaggregation of investment categories. | Refer to the Schedule of Investments for further disaggregation of investment categories. | Refer to the Schedule of Investments for further disaggregation of investment categories. |

---

------

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | **Wilshire Variable Insurance Trust - Transactions with Affiliates** | | |
|  | **Value as of**<br> **December 31, 2025** | **Additions** | **Reductions** | **Realized**<br> **Gain (Loss)** | **Net Change in Unrealized**<br> **Appreciation (Depreciation)** | **Value as of**<br> **March 31, 2026** | **Shares as of**<br> **March 31, 2026** |<br>**Dividend / Interest Income** |<br>**Capital Gain Distributions**<br> **from**<br> **Underlying Funds** |
| Wilshire Income Opportunities Fund - Class Institutional | $96091537 | $– | $(1454186) | $(218240) | $(1474857) | $92944254 | 10549859 | $1133836 | $– |
| Wilshire International Equity Fund - Class Institutional | 112833607 | – | (7741799) | 1697820 | 440744 | 107230372 | 8980768 | – | – |
| Wilshire Large Company Growth Portfolio - Class Institutional | 88171308 | – | – | – | (8807254) | 79364054 | 1646216 | – | – |
| Wilshire Large Company Value Portfolio - Class Institutional | 84485956 | – | (765931) | 109416 | 113144 | 83942585 | 3841766 | – | – |
| Wilshire Small Company Growth Portfolio - Class Institutional | 7551204 | – | – | – | (1177804) | 7380747 | 340912 | – | – |
| Wilshire Small Company Value Portfolio - Class Institutional | 7751312 | – | – | – | (804940) | 8126376 | 297669 | – | – |
|  | $**396684924** | $**–** | $**(9961916)** | $**1588996** | $**(11710967)** | $**378988388** | **25657190** | $**1133836** | $**–** |

---

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** Wilshire Variable Insurance Trust

- **b. Investment Company Act file number:** 811-07917

- **c. CIK number of Registrant:** 0001026708

- **d. LEI of Registrant:** 549300J6DGJY7A7OPM39

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** 1299 Ocean Avenue

  - **City:** Santa Monica

  - **State:** CA

  - **Foreign country:** US

  - **Zip / Postal Code:** 90401-1085

  - **Telephone number:** 310-451-3051

**Item A.2. Information about the Series.**

- **a. Name of Series:** Wilshire Global Allocation Fund

- **b. EDGAR series identifier (if any):** S000001038

- **c. LEI of Series:** 549300VJM18ZTV67DV77

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2026-12-31

- **b. Date as of which information is reported:** 2026-03-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $489735710.23

**Total Liabilities:** $445419.90

**Net Assets:** $489290290.33

**Cash Not Reported:** $780100.11

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000002798 | 2.23%                | 1.61%                | -5.42%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $711380.30               | $10678871.00                               |
| Month 2  | $909908.06               | $7524313.00                                |
| Month 3  | $95157.77                | $-29457722.88                              |

**Designated Index Information**

- **Index Name:** N/A

- **Index Identifier:** N/A

### Schedule of Portfolio Investments

| Name                           | Title                                        | Identifiers                                   | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   |   Fair Value Level | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| Fidelity Emerging Markets Inde | Fidelity Emerging Markets Index Fund         | CUSIP: 316146331<br>LEI: 9VI7T88ORCJIKH9IIM98 | Long             | EC               | RF                | US        |    710705 | NS      | $10056469.21  | 2.06%             |  |  |  | No            |                  1 | On Loan: No      |
| Vanguard Mega Cap Index Fund   | Vanguard Mega Cap Index Fund                 | CUSIP: 921910857<br>LEI: P6WGHORRB0XI7MFCHU09 | Long             | EC               | RF                | US        |     41326 | NS      | $19262233.93  | 3.94%             |  |  |  | No            |                  1 | On Loan: No      |
| Vanguard Long-Term Bond Index  | Vanguard Long-Term Bond Index Fund           | CUSIP: 921937652<br>LEI: YR27VTYY4DXT8BLRVZ12 | Long             | EC               | RF                | US        |    960861 | NS      | $9983348.29   | 2.04%             |  |  |  | No            |                  1 | On Loan: No      |
| Vanguard Total International B | Vanguard Total International Bond Index Fund | CUSIP: 92203J209<br>LEI: 549300BXRBFWS9SORH32 | Long             | EC               | RF                | US        |   2411625 | NS      | $69454811.66  | 14.20%            |  |  |  | No            |                  1 | On Loan: No      |
| Wilshire Large Company Growth  | Wilshire Large Company Growth Portfolio      | CUSIP: 971897509<br>LEI: 5493008FBDJM8LYZ8S38 | Long             | EC               | RF                | US        |   1646216 | NS      | $79364054.15  | 16.22%            |  |  |  | No            |                  1 | On Loan: No      |
| Wilshire Large Company Value P | Wilshire Large Company Value Portfolio       | CUSIP: 971897608<br>LEI: 549300R5VB4N123U8M16 | Long             | EC               | RF                | US        |   3841766 | NS      | $83942584.99  | 17.16%            |  |  |  | No            |                  1 | On Loan: No      |
| Wilshire Small Company Growth  | Wilshire Small Company Growth Portfolio      | CUSIP: 971897707<br>LEI: 549300NUJF1F83U7EL24 | Long             | EC               | RF                | US        |    340912 | NS      | $7380747.57   | 1.51%             |  |  |  | No            |                  1 | On Loan: No      |
| Wilshire Income Opportunities  | Wilshire Income Opportunities Fund           | CUSIP: 971897764<br>LEI: 549300UBZCC7LD138K71 | Long             | EC               | RF                | US        |  10549859 | NS      | $92944253.95  | 19.00%            |  |  |  | No            |                  1 | On Loan: No      |
| Wilshire Small Company Value P | Wilshire Small Company Value Portfolio       | CUSIP: 971897806<br>LEI: 549300JKYPHEBZ3HT292 | Long             | EC               | RF                | US        |    297669 | NS      | $8126375.92   | 1.66%             |  |  |  | No            |                  1 | On Loan: No      |
| Wilshire International Equity  | Wilshire International Equity Fund           | CUSIP: 971897814<br>LEI: 5493002FNXJ6S87GDQ54 | Long             | EC               | RF                | US        |   8980768 | NS      | $107230371.57 | 21.92%            |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2026-05-28

**Name of Applicant:** Wilshire Variable Insurance Trust

**Signature:** /s/ Gaurav Chopra

**Name of Signer:** Wilshire Variable Insurance Trust

**Title:** Assistant Treasurer