NAICS Code 525990 Other Financial Vehicles


Finance and Insurance


This industry comprises legal entities (i.e., funds (except insurance and employee benefit funds; open-end investment funds; trusts, estates, and agency accounts)). Included in this industry are mortgage 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 andEmployee 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 sharesoffered continuously and perpetually at a specific price determined by the net asset value, are classified inIndustry 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, andAgency Accounts
  • Equity Real Estate Investment Trusts (REITs) that are primarily engaged in leasing buildings, dwellings, or other real estate property to others are classified in Industry Group 5311, Lessors of Real Estate based onprimary type of real estate property leased.

Illustrative Examples

  • Unit investment trust funds
  • Mortgage real estate investment trusts (REITs)
  • Collateralized Mortgage Obligations (CMOs)
  • Special purpose vehicles
  • Real Estate Mortgage Investment Conduits (REMICs)
  • Face-amount certificate funds
  • Closed-end investment funds

Industries Included

  • Closed-end investment funds
  • CMOs (collateralized mortgage obligations)
  • Collateralized mortgage obligations (CMOs)
  • Face-amount certificate funds
  • Funds, mutual, closed-end
  • Investment funds, closed-end
  • Money market mutual funds, closed-end
  • Mortgage real estate investment trusts (REITs)
  • Mortgage-backed securities
  • Mutual funds, closed-end
  • Profit-sharing funds
  • Real estate mortgage investment conduits (REMICs)
  • REMICs (real estate mortgage investment conduits)
  • Special purpose financial vehicles
  • Unit investment trust funds

Industry Leaders