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