2002 NAICS Definitions

525990 Other Financial Vehicles

This industry comprises legal entities (i.e., funds (except insurance and employee benefit funds; open-end investment funds; trusts, estates, and agency accounts; and Real Estate Investment Trusts (REITs)).

Cross-References. Establishments primarily engaged in--

• Legal entities (i.e., funds, plans, and programs) that provide insurance and employee benefits exclusively for the sponsor, firm, or its employees or members are classified in Industry Group 5251, Insurance and Employee Benefit Funds;
• Legal entities (i.e., open-end investment funds) organized to pool assets that consist of securities or other financial instruments, where the pools are offered to the public in an initial offering with additional shares offered continuously and perpetually at a specific price determined by the net asset value, are classified in Industry 525910, Open-End Investment Funds;
• Legal entities (i.e., trusts, estates, or agency accounts) administered on behalf of the beneficiaries under the terms of a trust agreement, will, or agency agreement are classified in Industry 525920, Trusts, Estates, and Agency Accounts; and
• Legal entities that are Real Estate Investment Trusts (REITs) are classified in Industry 525930, Real Estate Investment Trusts.

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No change 1997 to 2002

2002 NAICS to 1987 SIC

1997 Economic Census

Bridge Between 1997 NAICS and SIC

2002 NAICS	1997 NAICS	1987 SIC	Corresponding Index Entries
525990	525990	6726	Closed-end investment funds (except REITs)
525990	525990	6726	CMOs (collateralized mortgage obligations)
525990	525990	6726	Collateralized mortgage obligations (CMOs)
525990	525990	6726	Face-amount certificate funds
525990	525990	6726	Funds, mutual, closed-end
525990	525990	6726	Investment funds, closed-end
525990	525990	6726	Money market mutual funds, closed-end
525990	525990	6726	Mutual funds, closed-end
525990	525990	6371	Profit-sharing funds
525990	525990	6726	Real estate mortgage investment conduits (REMICs)
525990	525990	6726	REMICs (real estate mortgage investment conduits)
525990	525990	6726	Special purpose financial vehicles
525990	525990	6726	Unit investment trust funds

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