Form SEC-1840 Form N-27D-1

OMB APPROVAL

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

OMB Number:
3235-0560
Expires: . . . . . . . July 31, 2008
Estimated average burden
hours per response. . . . . .11.00

FORM N-27D-1
ACCOUNTING OF SEGREGATED TRUST ACCOUNT

For the period from _____________________________ to_____________________________
_________________________________________________________________________________
Name of Depositor or Principal Underwriter
____________________________________________________________________________________
Address
Registered investment companies for which the segregated trust account is
established and maintained
Name:
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
Signature

_____________________________
IRS Empl. Ident. No.

IRS Empl. Ident. No.
_____________________________
_____________________________
_____________________________

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
$_____________
SEC 1840 (8-05)

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.

$_____________

$______________

$______________
$______________

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 is 6 hours. 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.