17 CFR § 270.8f-1 - Deregistration of certain registered investment companies.
A registered investment company that seeks a Commission order declaring that it is no longer an investment company may file an application with the Commission on Form N–8F (17 CFR 274.218) if the investment company:
(a) Has sold substantially all of its assets to another registered investment company or merged into or consolidated with another registered investment company;
(b) Has distributed substantially all of its assets to its shareholders and has completed, or is in the process of, winding up its affairs;
(c) Qualifies for an exclusion from the definition of “investment company” under section 3(c)(1) (15 U.S.C. 80a–3(c)(1)) or section 3(c)(7) (15 U.S.C. 80a–3(c)(7)) of the Act; or
(d) Has become a business development company.
Applicants who are not eligible to use Form N–8F to file an application to deregister may follow the general guidance for filing applications under rule 0–2 (17 CFR 270.0–2) of this chapter.