SIE - Understanding Products and Their Risks - Section 2.4

Describe packaged and pooled products - investment companies, municipal fund securities, DPPs, REITs, hedge funds, and exchange-traded products - and their fees and tax treatment.

Distinguish closed-end funds, open-end mutual funds, unit investment trusts, and variable contracts by their pricing, share classes, loads, and net asset value, and identify breakpoints, rights of accumulation, and letters of intent. Recognise the pass-through tax treatment and illiquidity of direct participation programs and REITs, the structure of 529 plans and ABLE accounts, and the fee considerations of ETFs and ETNs.

Investment companiesNet asset valueBreakpointsDirect participation programsExchange-traded funds

Practice question for this objective

Free sampleUnderstanding Products and Their Risksmedium

During volatile trading, a customer at Sterling Direct wants to buy a broad-market fund but insists on setting a limit price and executing immediately rather than waiting for an end-of-day price. His representative must explain how pricing differs between an exchange-traded fund and a traditional open-end mutual fund. Which statement should the representative give?

  • ABoth products are priced only once per day at net asset value, so a limit order cannot be used to buy either of them during the trading session.
  • BBoth products trade continuously on an exchange at market prices, so either one can be bought with a limit order that executes immediately during the session.
  • CThe open-end mutual fund can be bought intraday with a limit order, whereas the exchange-traded fund is priced only once daily at its net asset value.
  • DThe exchange-traded fund can be bought intraday at a market price with a limit order, whereas the open-end mutual fund is priced once daily at the next computed net asset value. Correct
ETFs trade intraday at market prices and accept limit orders, while open-end mutual funds are forward-priced once daily at NAV. Open-end mutual fund orders are executed at the next NAV calculated after the close, known as forward pricing, so intraday limit orders are not possible. ETFs trade on an exchange throughout the day, so a customer can use a limit order and execute during the session.

Why A is wrong: This is tempting because both are pooled funds, but only the open-end mutual fund uses once-daily forward pricing; the ETF trades intraday and does accept limit orders.

Why B is wrong: The intraday trading claim is true for the ETF, but an open-end mutual fund does not trade on an exchange, so applying continuous market pricing to both is incorrect.

Why C is wrong: This reverses the two products; it is tempting if a candidate confuses the names, but it is the ETF that trades intraday and the mutual fund that is priced once daily.

Why D is correct: Correct: ETFs trade intraday on an exchange at market prices and accept limit orders, while open-end mutual fund orders are filled at the next forward-priced NAV computed after the market close.

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