2022 NAICS national industry in sector 52 Finance and Insurance

525990 Other Financial Vehicles

NAICS 525990 is the US industry code for other financial vehicles. It covers legal entities (i.e., funds (except insurance and employee benefit funds; open-end investment funds; trusts, estates, and agency accounts)).

Code: 525990 (2022 NAICS)
Title: Other Financial Vehicles
Part of: Other Investment Pools and Funds
SBA small business limit: Average annual receipts up to $40 million
Closest UK SIC: 64301, 64302, 64303, 64304 and 2 more (details)

Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.

Official definition

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).

Examples Census gives

Closed-end investment funds
Special purpose financial vehicles
Collateralized mortgage obligations (CMOs)
Unit investment trust funds
Face-amount certificate funds
Mortgage real estate investment trusts (REITs)
Real estate mortgage investment conduits (REMICs)

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly 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.
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 on primary type of real estate property leased.

Source: US Census Bureau, 2022 NAICS cross-references.

Activities listed under 525990

The Census index assigns these 16 activities to this code. If your business matches one, this is your code.

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
Pooled investment vehicle (PIV) 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

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 525990

To count as a small business for SBA loans and federal contracts under NAICS 525990, your business (including affiliates) must not exceed $40 million in average annual receipts. Check your business.

Source: SBA table of size standards, effective March 17, 2023.

Closest UK SIC 2007 codes

There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 6430), so treat them as a starting point and check the definition.

Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.

Similar codes to compare

Data last changed November 14, 2026. How this page is built.