[Federal Register Volume 90, Number 181 (Monday, September 22, 2025)]
[Proposed Rules]
[Pages 45361-45365]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-18271]


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DEPARTMENT OF THE TREASURY

Financial Crimes Enforcement Network

31 CFR Part 1032

RIN 1506-AB58 and 1506-AB69


Delaying the Effective Date of the Anti-Money Laundering/
Countering the Financing of Terrorism Program and Suspicious Activity 
Report Filing Requirements for Registered Investment Advisers and 
Exempt Reporting Advisers

AGENCY: Financial Crimes Enforcement Network (FinCEN), Treasury.

ACTION: Notice of proposed rulemaking (NPRM).

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SUMMARY: FinCEN is proposing to amend the Anti-Money Laundering/
Countering the Financing of Terrorism (AML/CFT) Program and Suspicious 
Activity Report (SAR) Filing Requirements for Registered Investment 
Advisers and Exempt Reporting Advisers (IA AML Rule) to delay the 
effective date by two years. The IA AML Rule is effective on January 1, 
2026. This proposal seeks to amend the effective date to January 1, 
2028.

DATES: Comments must be received by October 22, 2025.

ADDRESSES: Comments must be submitted in one of the following two ways 
(please choose only one of the ways listed):
     Electronically at https://www.regulations.gov. Follow the 
``Submit a comment'' instructions. If you are reading this document on 
federalregister.gov, you may use the green ``SUBMIT A PUBLIC COMMENT'' 
button beneath this rulemaking's title to submit a comment to the 
regulations.gov docket. Refer to Docket Number FINCEN-2025-0072 and RIN 
1506-AB58 and 1506-AB69.
     You may mail written comments to the following address: 
Policy Division, Financial Crimes Enforcement Network, P.O. Box 39, 
Vienna, VA 22183. Refer to Docket Number FINCEN-2025-0072 and RIN 1506-
AB58 and 1506-AB69. Mailed comments must be received by the close of 
the comment period.
    Do not include any personally identifiable information (such as 
name, address, or other contact information) or confidential business 
information that you do not want publicly disclosed. All comments are 
public records; they are publicly displayed exactly as received, and 
will not be deleted, modified, or redacted. Comments may be submitted 
anonymously.
    Follow the search instructions on https://www.regulations.gov to 
view public comments. In accordance with 5 U.S.C. 553(b)(4), a summary 
of this rule may be found at www.regulations.gov under Docket Number 
FINCEN-2025-0072.

FOR FURTHER INFORMATION CONTACT: FinCEN's Regulatory Support Section by 
submitting an inquiry at www.fincen.gov/contact.

SUPPLEMENTARY INFORMATION:

I. Introduction

    In this NPRM, FinCEN is proposing to amend the effective date of 
the IA AML Rule \1\ to delay the obligations of covered investment 
advisers (covered IAs) from January 1, 2026, to January 1, 2028.
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    \1\ See U.S. Department of the Treasury (Treasury), FinCEN, 
Anti-Money Laundering/Countering the Financing of Terrorism Program 
and Suspicious Activity Report Filing Requirements for Registered 
Investment Advisers and Exempt Reporting Advisers, 89 FR 72156 
(Sept. 4, 2024) (IA AML Rule).
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II. IA AML Rule

    On September 4, 2024, FinCEN published the IA AML Rule, which 
defined certain investment advisers as ``financial institutions'' under 
the Bank Secrecy Act (BSA).\2\ The IA AML Rule requires covered IAs to 
establish AML/CFT programs, report suspicious activity, and keep 
relevant records, among other requirements.\3\ In the 2024 Investment 
Adviser Risk Assessment (IA Risk Assessment), Treasury described the 
illicit finance risks associated with the investment adviser sector 
that the IA AML Rule was designed to address, including that investment 
advisers may be misused by money launderers, terrorist financers, or 
other actors who seek access to the U.S. financial system for illicit 
purposes and who threaten U.S. national security.\4\
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    \2\ Pursuant to FinCEN's authority under the BSA, it may define 
a business or agency as a ``financial institution'' if such business 
or agency ``engages in any activity . . . determine[d] by regulation 
to be an activity which is similar to, related to, or a substitute 
for any activity'' in which a ``financial institution'' as defined 
by the BSA is authorized to engage. See 31 U.S.C. 5312(a)(2)(Y).
    \3\ See IA AML Rule, 89 FR at 72274-78.
    \4\ See Treasury, 2024 Investment Adviser Risk Assessment (Feb. 
1, 2024), available at https://home.treasury.gov/system/files/136/US-Sectoral-Illicit-Finance-Risk-Assessment-Investment-Advisers.pdf.
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III. Proposed Delay in Effective Date

    FinCEN proposes to delay the effective date of the IA AML Rule by 
two years. The IA AML Rule and all requirements set forth thereunder 
would therefore be effective on January 1, 2028. FinCEN assesses that 
delaying the effective date of the IA AML Rule would pose a number of 
advantages.
    By delaying the effective date, FinCEN will be afforded an 
opportunity to review the IA AML Rule and, as applicable, ensure the IA 
AML Rule is effectively tailored to the diverse business models and 
risk profiles of types of firms within the investment adviser sector. 
This review may afford FinCEN an opportunity to reduce any unnecessary 
or duplicative regulatory burden and ensure the IA AML Rule strikes an 
appropriate balance between cost and benefit--while still adequately 
protecting the U.S. financial system and guarding against money 
laundering, terrorist financing, and other illicit finance risks. 
FinCEN invites interested parties to submit comments on the proposed 
delay in the effective date of the IA AML Rule within 30 days of 
publication of this NPRM. Under Executive Orders (E.O.s) 12866 and 
13563, a comment period typically should be at least 60 days, but 
shorter comment periods are permitted if they suffice to allow the 
public a meaningful opportunity to comment on the proposed 
regulation.\5\ A 30-day comment period is appropriate here given both 
the simplicity of the proposed change and the need to provide 
regulatory clarity to regulated parties as expeditiously as feasible.
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    \5\ E.O. 12866, Regulatory Planning and Review, 58 FR 51735, 
51740 (Oct. 4, 1993); E.O. 13563, Improving Regulation and 
Regulatory Review, 76 FR 3821 (Jan. 21, 2011).
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IV. Regulatory Impact Analysis

    FinCEN has analyzed the anticipated economic impacts of this 
proposed rule to assess its obligations under E.O.s 12866, 13563, and 
14192; \6\ the Regulatory Flexibility Act (RFA); \7\ the Unfunded 
Mandates Reform Act (UMRA); \8\ and the Paperwork Reduction

[[Page 45362]]

Act (PRA).\9\ The results of this analysis are discussed in the 
remainder of this section \10\ and Section V \11\ below. The public is 
invited to comment on any and all aspects of the analysis, including 
the data, assumptions, and methodological approaches upon which its 
conclusions rely.\12\
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    \6\ See 58 FR at 51740; 76 FR 3821; E.O. 14192, Unleashing 
Prosperity Through Deregulation, 90 FR 9065 (Feb. 6, 2025).
    \7\ See generally 5 U.S.C. 601 et seq.
    \8\ Unfunded Mandates Reform Act of 1995, Public Law 104-4, 
Sec.  202, 109 Stat. 48, 64 (1995).
    \9\ Paperwork Reduction Act of 1995, Public Law 104-13, 109 
Stat. 163 (1995).
    \10\ See Section IV.A for analysis responsive to obligations 
under E.O.s 12866, 13563, and 14192.
    \11\ See Section V for analysis responsive to obligations under 
the RFA, PRA, and UMRA.
    \12\ In particular, FinCEN welcomes comments that provide data, 
studies, or generalizable qualitative information when modifications 
to the original analysis are recommended.
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A. Economic Considerations

    The sum total of the combined economic effects of the proposed rule 
may be difficult to quantify.\13\ Nevertheless, FinCEN anticipates that 
the proposed delay could reduce certain direct costs by enabling 
covered IAs to forgo select compliance-related activities and 
expenditures \14\ in calendar years 2026 and 2027. The total dollar 
value \15\ of this pro forma cost reduction has been estimated \16\ to 
be approximately $1.45 billion dollars.\17\ FinCEN is mindful that 
estimates of the expected change in costs associated with the proposed 
rule are sensitive to a number of assumptions about the most 
appropriate counterfactual baseline and the related methodological 
approaches employed.\18\ FinCEN is also aware that a change in 
previously quantified costs may not fully represent the scope of 
economic effects of the proposed rule. Additional analysis with respect 
to these issues is included in Section IV.A.b below.
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    \13\ As the proposed rule merely delays the effective date of 
the IA AML Rule, any potential changes to the scope of the IA AML 
Rule are outside the scope of this proposed rule and any related 
economic analysis.
    \14\ The proposed amendment to delay the effective date would 
not relieve covered IAs of BSA obligations that predate the 
effective date of the IA AML Rule, if any, or other obligations 
under the Investment Advisers Act of 1940 (15 U.S.C. 80b-1 et seq.) 
(Advisers Act) with a regulatory nexus, if any. Therefore, 
expenditures on activities undertaken that also satisfy those 
obligations would not be considered affected by the proposed 
amendment.
    \15\ As expected to accrue to covered IAs, select customers, and 
the federal government, estimated in 2022-value. See IA AML Rule, 89 
FR at 72209-74.
    \16\ See IA AML Rule, 89 FR at 72243, Table 5.26.
    \17\ Id. The IA AML Rule originally projected aggregate expenses 
of $800 million in 2026 and $780 million in 2027 in 2022 U.S. dollar 
value. These expenditures were removed from the ten-year time series 
of anticipated costs and the remaining eight year series discounted 
at a seven percent rate to estimate the expected cost savings of the 
proposed rule, including a two year upfront delay. The choice to 
remove costs originally scheduled to accrue in years three (2026) 
and four (2027) of the forecast model of costs reflects the way in 
which start-up costs were originally built into the first three 
years of the estimates.
    \18\ This includes choices about the relevant discount rates to 
apply and the appropriate time horizon to estimate over. In some 
cases, a difference in these kinds of choices can change the 
direction of expected effects on costs. For example, if affected 
parties are assumed to be able to smooth a change in costs over a 
fixed time horizon, then removing two years' worth of projected 
costs over the same fixed period would result in an annualized 
average cost decrease. If, instead, affected parties cannot smooth 
changes over the same fixed period, then the annualized average 
change in costs may stay the same or even increase because removing 
two years' worth of projected cost also shortens the affected time 
horizon. A simple exercise using the projected remaining costs 
(approximately $6.5 billion) of the IA AML Rule (see supra notes 6 
and 7) illustrates this. Relative to the originally projected 
baseline, average annual costs decrease by approximately $160 
million per year for ten years under the proposed rule, if cost 
smoothing occurs, but increase by approximately $5 million per year 
for eight years if cost smoothing does not occur.
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a. Baseline Updates
    To better contextualize the quantified incremental economic effects 
of the proposed rule, FinCEN assessed observable changes to the 
baseline population of affected parties.\19\
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    \19\ See generally IA AML Rule, 89 FR 72215-24.
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    Since the publication of the IA AML Rule, the annual baseline 
population has incurred a net increase of 335 \20\ expected covered 
investment advisers, of which six \21\ are expected to be 
definitionally small.\22\ Assuming that the population distribution in 
the IA AML baseline analysis applies equally to these expected new 
covered IAs, the net population increase would include 12 new 
registered investment advisers (RIAs) with significant, 164 with 
moderate, and 263 with limited AML/CFT measures in place. At the same 
time, one exempt reporting adviser with significant, 35 with moderate, 
and 68 with limited AML/CFT measures in place would no longer exist.
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    \20\ This estimate is based on the assumption that the 
proportion of new covered RIAs that would not qualify for an 
exemption has remained the same as in the IA AML Rule (approximately 
91.4 percent). Data on the number of IAs (including 15,870 RIAs and 
5,743 ERAs) as of calendar year end 2024 was obtained from Industry 
Statistics--Investment Adviser Association 2025, available at 
https://www.investmentadviser.org/industry-snapshots/ (accessed Aug. 
15, 2025). Since the publication of the IA AML Rule, the number of 
covered RIAs increased by 438 and the number of ERAs decreased by 
103.
    \21\ This estimate is based on the assumption that the 
proportion of new covered IAs that would be considered small for 
purposes of Regulatory Flexibility Analysis has remained the same as 
in the IA AML Rule (approximately 1.9 percent). See IA AML Rule, 89 
FR at 72216, 72255-61.
    \22\ The IA AML Rule relies on the small entity definition under 
the Advisers Act rule adopted for purposes of the RFA. See IA AML 
Rule, 89 FR at 72255-56.
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    FinCEN additionally estimates that there would be an increase in 
the total baseline population of covered IAs' expected customers of 
approximately 10.2 million \23\ or 20.4 million \24\ that would not 
have been taken into account at the time of the IA AML Rule's initial 
publication but that would affect the costs of implementation were the 
rule to, in practice, become effective in 2026 or 2028, respectively. 
Of these projected new customers, for purposes of comparison to the IA 
AML Rule PRA baseline customers, approximately 1.5 million or 1.8 
million would be expected to incur the information collection burden 
originally assigned to legal entities in the IA AML Rule PRA 
analysis,\25\ which represents an increase of approximately 241,849 or 
483,699 expected respondents in 2026 or 2028, respectively.\26\ In 
observing these baseline trends, FinCEN is mindful that because the 
population of affected entities is generally increasing, any delay in 
the original effective date of the rule may increase the burden of 
initial start-up costs both (1) on aggregate in terms of the number of 
covered IAs and (2) per covered IA in terms of the number of customers 
under its AML/CFT program.
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    \23\ This estimate is derived from applying two years of the 
respective expected annual growth rates from the IA AML Rule 
regulatory impact analysis (``IA AML Rule RIA'') (9.5 percent per 
year for individuals and legal entities, 6 percent for pooled 
investment vehicles (PIVs)) to the baseline population of customers 
implied by Table 5.7 and Table 5.15. The IA AML Rule uses the term 
``customers'' for those natural and legal persons who enter into an 
advisory relationship with an investment adviser. This is consistent 
with terminology in the BSA and FinCEN's implementing regulations. 
FinCEN acknowledges that the Advisers Act and its implementing 
regulations primarily use the term ``clients,'' and so that term is 
used in specific reference to Advisers Act requirements; otherwise 
the term ``customers'' is used.
    \24\ This estimate is derived from applying four years of the 
respective expected annual growth rates from the IA AML Rule RIA 
(9.5 percent per year for individuals and legal entities, 6 percent 
for PIVs) to the baseline population of customers implied by Table 
5.7 and Table 5.15.
    \25\ In the IA AML Rule RIA, FinCEN assigned an expected 
information collection-related burden to the legal entity customers 
of covered IAs with limited baseline AML/CFT measures.
    \26\ These estimates reflect an applied annual average expected 
increase of 9.5 percent for two (four) years to the affected 
baseline population of affected legal entities. FinCEN notes that 
this growth rate exceeds the observed annual average growth in total 
(asset management only) RIA customers as reported in the IA 2025 
snapshot (see supra note 20, Table 2B) over calendar years 2018-
2024, which was approximately 8.1 (6.5) percent. To the extent that 
the growth rates estimated in the IA AML Rule exceed the realized 
growth rate in customer population for the majority of covered IAs, 
this would attenuate the expected impact of a delayed effective date 
on the increase in up-front or start-up costs.

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[[Page 45363]]

b. Expected Benefits and Costs
    Notwithstanding that, from a practical perspective, a delay in the 
effective date of the IA AML Rule would relieve covered IAs of certain 
out-of-pocket costs in 2026 and 2027, the companionate quantification 
of the overall economic effect of this change may be less tractable and 
more sensitive to assumptions. The effect of a change in future costs 
would reasonably be expected to vary by the means by which an affected 
party intended to finance those expenditures. It would also depend on 
affected parties' ex ante expectations about the duration of regulatory 
obligations. Conceptually, the proposed rule introduces both changes to 
expected benefits and to expected costs, and each of those changes 
individually may not move either aggregate costs or aggregate benefits 
in the same direction.
    With respect to changes in expected costs, if the effect of the 
proposed rule was conservatively interpreted to be strictly a shift by 
two years of a cost profile that would otherwise continue into all 
future time periods, then the rule's primary effect on economic costs 
would generally be to uniformly delay unrealized costs by two years. 
This implies substantial savings in 2026 and 2027, cost increases 
associated with delayed ramp-up in 2028, and minor effects starting in 
2029. Applying discount rates of seven and three percent over a ten-
year period, the net present value of the anticipated cost savings are 
approximately $1,453.63 million and $1,523.60 million, respectively. 
This corresponds to annualized savings of $183.01 million at a seven 
percent discount rate and $153.06 million at a three percent discount 
rate.\27\
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    \27\ FinCEN expects that some aspects of this and other 
estimates of cost reductions could be overstated because they do not 
take into account that some expenditures assigned to effective year 
1 have already occurred and are not reversible or would not be cost-
free to reverse. For example, to the extent that a covered IA may 
have already reviewed their current policies and procedures to 
assess the need for revisions (i.e., gap analysis) or already 
undertaken steps to modify those policies and procedures 
accordingly, the cost savings of regulatory delay would be 
overestimated. Similarly, if it would become necessary to 
retroactively conform representations to covered IAs' clients 
customers about an IA's AML/CFT related policies and procedures 
where disclosure materials have already been updated, but 
implementation would be paused by the proposed delay, the estimated 
changes in costs presented here would not include this newly 
introduced potential retrofitting cost and would consequently 
overstate the reduced burden proportionately. Cost reductions may 
further be overstated to the extent that covered IAs opt to commence 
voluntary compliance with AML/CFT program requirements in advance of 
the proposed delayed effective date.
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    This conceptualization of costs, however, may not fully account for 
the context of regulations that implement AML/CFT program and SAR 
filing requirements, and, for example, presumes there would be no 
change in the economic harms to national security or from illicit 
financial activities that, but for the effective implementation of the 
IA AML/CFT program regime, would otherwise transpire. Such unprevented 
harms, which are generally difficult to quantify, would both create new 
costs and reduce economic benefits \28\ to the public under the 
proposed rule relative to the economic effects otherwise expected under 
the IA AML Rule.
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    \28\ See IA AML Rule, 89 FR at 72224-26.
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    At the same time, the proposed delay may indirectly increase 
economic benefits because of certain potential additional costs not 
previously contemplated in the IA AML Rule, that a proposed delay in 
the effective date could mitigate. These include potential economic 
costs related to regulatory uncertainty, regulatory fragmentation,\29\ 
and costs associated with expediting compliance. Under the assumption 
that mitigating these costs in addition to direct expenditures and 
timing-related costs would enable covered IAs to engage in a more 
productive use of resources, this could result in novel economic 
benefits.
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    \29\ See Joseph Kalmenovitz, Michelle Lowry, and Ekaterina 
Volkova, ``Regulatory Fragmentation,'' Journal of Finance vol. 89, 
no. 2 (Apr. 2025); see also Hongkang Xu, ``Regulatory Fragmentation 
and Dividend Payouts,'' Accounting & Finance (2025).
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c. Alternatives
    In partial fulfillment of its obligations under statutory 
authorities, FinCEN considered several alternatives to the proposed 
amendment. Of these alternatives, FinCEN is providing discussion of the 
most salient, and those most sensitive to public comment for further 
review.\30\
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    \30\ See supra note 12.
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i. Status Quo
    FinCEN is mindful that the proposed amendment to delay the 
effective date may prolong the U.S. financial system's exposure to 
previously identified vulnerabilities and illicit finance risks 
associated with the investment adviser sector.\31\ At the same time, 
the IA AML Rule imposes costs that, given other concurrent regulatory 
changes and uncertainties, may now be higher than those identifiable at 
the time of the IA AML Rule's initial promulgation. FinCEN has weighed 
these potential costs to covered IAs, their customers, and the federal 
government against the previously identified risks and believes that, 
in contrast to maintaining the status quo effective date of January 1, 
2026, a two-year delay appropriately balances trade-offs between 
probable risks and costs.
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    \31\ See supra note 4.
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ii. Other Alternatives
    FinCEN considered other approaches to limiting the near-term costs 
incurred by covered IAs and their customers while operationalizing the 
IA AML Rule. FinCEN considered proposing a delayed effective date that 
would be connected with, or conditioned on, the effective date of one 
or more other rules that may impact the regulatory obligations of 
covered IAs. However, FinCEN concluded that delaying in a manner that 
is conditional on other regulatory effective dates may lead to 
uncertainty and have less than the desired magnitude of impact in 
reducing costs and, as a result, the costs of the potential harms from 
this approach outweigh those associated with a two-year delay.
    In addition, when a rule may potentially affect small entities with 
greater relative economic impact, it is customary to consider potential 
accommodations for them, like additional time to conduct the full suite 
of changes to daily operations necessary for compliance. At the same 
time, the agency must consider if such accommodations would 
meaningfully benefit small entities without unduly undermining the 
objectives that necessitated regulation. In connection with this 
proposed rule, FinCEN considered affording an additional year delay to 
covered IAs that would qualify as ``small'' under the categories 
defined by the RFA.\32\ As in the IA AML Rule, FinCEN again concluded 
that any alternative that affords differential compliance requirements 
poses significant risk for exploitation as a regulatory loophole.\33\ 
Moreover, FinCEN estimated that to successfully implement a regime that 
requires recorded documentation that one or more parties meet(s) the 
eligibility criteria for a temporary waiver of requirements is unlikely 
to be substantially less costly than the alternative compliance regime, 
and thus both would not meaningfully reduce costs and would 
unequivocally reduce the expected benefits relative to the proposed 
rule. For these reasons FinCEN did not elect to propose

[[Page 45364]]

affording additional time to affected small entities.
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    \32\ See 5 U.S.C. 601(3)-(6).
    \33\ See IA AML Rule, 89 FR at 72260-61.
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B. Executive Orders 12866, 13563, and 14192

    This rule was deemed ``Economically Significant'' by the Office of 
Information and Regulatory Affairs. Per E.O. 12866, if a regulatory 
action is expected to result in a rule that would have an annual effect 
on the economy equal to or greater than $100 million,\34\ a regulatory 
impact analysis is required. Accordingly, the forgoing analysis was 
conducted because it is expected to result in effects beyond this 
threshold.
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    \34\ 58 FR at 51740-41; 76 FR at 3822.
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    When final, this action is expected to be considered an E.O. 14192 
deregulatory action.\35\ We estimate that this rule generates $88.88 
million in annualized cost savings at a 7% discount rate, discounted 
relative to year 2024, over a perpetual time horizon.
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    \35\ E.O. 14192, Unleashing Prosperity Through Deregulation, 90 
FR 9065 (Jan. 31, 2025); OMB, Guidance Implementing Section 3 of 
Executive Order 14192, Titled ``Unleashing Prosperity Through 
Deregulation,'' M-25-20 (Mar. 26, 2025), available at https://www.whitehouse.gov/wp-content/uploads/2025/02/M-25-20-Guidance-Implementing-Section-3-of-Executive-Order-14192-Titled-Unleashing-Prosperity-Through-Deregulation.pdf.
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V. Compliance With Other Authorities

A. Regulatory Flexibility Act

    Pursuant to the RFA,\36\ FinCEN certifies that the proposed rule 
would not have a significant economic impact on a substantial number of 
small entities. The factual basis for this determination \37\ is 
described below.
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    \36\ See 5 U.S.C. 605(b); 5 U.S.C. 601 et seq.
    \37\ See 5 U.S.C. 605(b).
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    While it is not clear whether the reduction in expenditures for 
calendar years 2026 and 2027 contemplated by the proposed rule would 
constitute a significant economic impact for affected small 
entities,\38\ FinCEN asserts that the rule would not affect a 
substantial number of these entities.\39\
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    \38\ At the time of promulgation, the IA AML Rule surmised that 
``using information from the SUSB for firms with revenues below $50 
million, FinCEN estimates that the annualized cost burden of the 
final rule would be approximately 4.7 percent of revenues or 0.8 
percent of AUM for a small investment adviser. FinCEN is unable to 
conclusively determine whether such a cost burden would be 
``significant'' for purposes of the RFA.'' IA AML Rule, 89 FR at 
72255-59.
    \39\ The term ``substantial number'' is not operationally 
defined under the RFA. However, one recommendation is to treat an 
expected significant economic burden that affects 25 percent or more 
of affected small entities as substantial. See U.S. Small Business 
Administration, How to Comply with the Regulatory Flexibility Act, 
Chapter 1 (Aug. 2017), available at https://advocacy.sba.gov/wp-content/uploads/2019/06/How-to-Comply-with-the-RFA.pdf.
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    Based on the analysis in the IA AML Rule, small covered IAs 
constitute less than two percent of the population of covered IAs.\40\ 
Furthermore, using numbers from the updated baseline in this notice in 
addition to the IA AML Rule RIA, FinCEN continues to estimate that 
small covered IAs constitute less than three percent of small IAs.\41\ 
Therefore, even if all the small IAs affected by the proposed rule were 
conclusively determined to be significantly impacted, they would still 
fall short by a full order of magnitude of comprising a ``substantial 
number'' either as a percentage of the total population of covered IAs 
or as a percentage of the total population of small IAs.
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    \40\ Small covered IAs were estimated to constitute 
approximately 1.9 percent of covered IAs in the IA AML Rule. IA AML 
Rule, 89 FR at 72215.
    \41\ The updated baseline population of small covered IAs is 
estimated to be 391 (385 from the IA AML Rule RIA baseline + 6 from 
the NPRM baseline). See IA AML Rule, 89 FR at 77215-16. The IA AML 
Rule estimated that the total population of small IAs was 13,430 in 
2023, meaning at the time the IA AML Rule was originally published 
the proportion of small covered IAs was approximately 2.9 percent of 
all small IAs. FinCEN estimates that because 391/13,430 is also 
approximately 2.9 percent and that any expected increase in the 
total population of small IAs since 2023 would have the effect of 
increasing the denominator (lowering the ratio of covered small IAs 
to all small IAs), it may reasonably continue to expect that the 
proportion of small IAs affected by this NPRM remains near or below 
three percent.
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    The necessity for any additional economic analysis under the RFA 
\42\ depends on the two aforementioned conditions holding jointly: the 
expected economic effect must be significant, and it must be so for a 
significant number of small entities. FinCEN believes that, by 
explaining why at least one of the two criteria is clearly not met, it 
has provided the threshold analysis \43\ necessary for certification.
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    \42\ See 5 U.S.C. 603.
    \43\ See supra note 42. FinCEN considerations have attempted to 
reflect best practices in threshold analysis per SBA Advocacy 
guidance. To the extent that members of the public believe this 
analysis errs for lack of material data, information, or other 
salient considerations, comment is requested.
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B. Paperwork Reduction Act

    The substance of this NPRM pertains to amending the IA AML Rule 
exclusively with respect to the effective date. The PRA analysis in the 
IA AML Rule was originally constructed to be generally insensitive to 
potential changes in the timing of implementation.\44\ As such, there 
is no incremental PRA burden associated with this proposed rule, and no 
modifications to previous burden estimates are required.
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    \44\ See IA AML Rule, 89 FR at 72261-74.
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C. Unfunded Mandates Reform Act

    Pursuant to the UMRA, FinCEN has considered whether the proposed 
rule is likely to result in the promulgation of a final rule that would 
result in an incremental expenditure of $187 million or more annually 
by State, local, and Tribal governments or by the private sector.\45\ 
As FinCEN expects the quantifiable immediate economic effect of the 
proposed amendment to be a decrease in expenditures, it has concluded 
further analysis under UMRA is not required.
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    \45\ The U.S. Bureau of Economic Analysis reported the annual 
value of the gross domestic product (GDP) deflator in 1995 (the year 
in which UMRA was enacted) as 66.939, and 2024 as 125.230. See U.S. 
Bureau of Economic Analysis, ``Table 1.1.9. Implicit Price Deflators 
for Gross Domestic Product'' (accessed Aug. 20, 2025). Thus, the 
inflation adjusted estimate for $100 million is 125.230 divided by 
66.939, multiplied by 100, or $187.080 million.
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VI. Requests for Comment

    1. Are there material facts, data, or information that, had they 
been considered, would have led FinCEN to conclude that a different 
formulation or duration of proposed delay of the IA AML Rule effective 
date would better serve the public interest? What would this 
alternative formulation be?
    2. Are there any additional costs or benefits to the proposed rule 
that should have been considered, articulated, or quantified? Any 
considered, articulated, or quantified costs or benefits that should 
have been done so differently? By what order of magnitude would such 
differences be expected to change FinCEN's conclusions?
    3. Are there additional regulatory alternatives that would achieve 
the same balance of reduced costs without forgoing the intended 
benefits of the IA AML Rule that FinCEN should consider implementing 
instead of the proposed rule? If so, please describe in as much detail 
as practicable both the suggested alternative and the basis for a 
determination that it would similarly, or more efficiently, accomplish 
the same regulatory objectives.

List of Subjects in 31 CFR Part 1032

    Administrative practice and procedure, Anti-money laundering, 
Banks, Banking, Brokers, Brokerage, Investment advisers, Money 
laundering, Mutual funds, Reporting and recordkeeping requirements, 
Securities, Small business, Suspicious transactions, Terrorist 
financing.

Authority and Issuance

    For the reasons stated in the preamble, FinCEN proposes to delay 
the

[[Page 45365]]

effective date of the rule adding 31 CFR part 1032, published at 89 FR 
72156, until January 1, 2028, and to amend 31 CFR part 1032 as follows:

PART 1032--RULES FOR INVESTMENT ADVISERS

0
1. The authority citation continues to read as follows:

    Authority: 12 U.S.C. 1829b and 1951-1959; 31 U.S.C. 5311-5314 
and 5316-5336; title III, sec. 314, Pub. L. 107-56, 115 Stat. 307.

0
2. Revise Sec.  1032.210(c) to read as follows:


Sec.  1032.210  Anti-money laundering/countering the financing of 
terrorism programs for investment advisers.

    (c) Effective date. An investment adviser must develop and 
implement an AML/CFT program that complies with the requirements of 
this section on or before January 1, 2028.

Andrea M. Gacki,
Director, Financial Crimes Enforcement Network.
[FR Doc. 2025-18271 Filed 9-19-25; 8:45 am]
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