Invesco QQQ Trust, a well-known ETF tracking the Nasdaq-100 Index, filed a post-effective amendment with the SEC on January 26, 2024. The filing, which includes updates to the trust's standard terms and conditions, was made to ensure compliance with regulatory requirements and to maintain the ETF's objective of tracking its benchmark index. The amendment also includes details on the trust's fee structure, tax considerations for investors, and the ETF's listing on the Nasdaq Global Market. The trust's assets are not treated as 'plan assets' for ERISA and Section 4975 of the Code, meaning the trust itself is not subject to certain fiduciary duties and prohibited transaction rules. The trust will continue to be managed passively, aiming to replicate the performance of the Nasdaq-100 Index.

Invesco QQQ Trust, a well-known ETF tracking the Nasdaq-100 Index, filed a post-effective amendment with the SEC on January 26, 2024. The filing, which includes updates to the trust's standard terms and conditions, was made to ensure compliance with regulatory requirements and to maintain the ETF's objective of tracking its benchmark index. The amendment also includes details on the trust's fee structure, tax considerations for investors, and the ETF's listing on the Nasdaq Global Market. The trust's assets are not treated as 'plan assets' for ERISA and Section 4975 of the Code, meaning the trust itself is not subject to certain fiduciary duties and prohibited transaction rules. The trust will continue to be managed passively, aiming to replicate the performance of the Nasdaq-100 Index.