525990 — Other Financial Vehicles
Description
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) (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- 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)
Exclusions & Cross-References
- 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
- 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
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6371 - Pension, Health, and Welfare Funds (via SIC1987:6371→NAICS1997:52599→2002:525990→2007:525990→2012:525990→2017:525990→2022:525990)
- SIC 6726 - Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices (via SIC1987:6726→NAICS1997:52599→2002:525990→2007:525990→2012:525990→2017:525990→2022:525990)
- SIC 6798 - Real Estate Investment Trusts (via SIC1987:6798→NAICS1997:52593→2002:525930→2007:525990→2012:525990→2017:525990→2022:525990)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC R710 — Financial Services (includes credit card services and any other financial services. See revision to description for code R703 above)
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 525990 valid in 2022? ▾
Yes, 525990 is a valid 6-digit 2022 NAICS national industry code representing 'Other Financial Vehicles' under Sector 52 in the official classification index.
What is the SBA size standard for NAICS code 525990? ▾
The Small Business Administration (SBA) has established a small business size standard of $40,000,000 for NAICS code 525990 (Other Financial Vehicles), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 525990? ▾
According to official Census Bureau concordance tables, NAICS code 525990 (Other Financial Vehicles) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 6371 - Pension, Health, and Welfare Funds, 6726 - Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices, 6798 - Real Estate Investment Trusts.
Related Pages & Tools
Further regulatory reference links for NAICS code 525990:
- Sector 52 Directory Hub — List of related industries in the Finance and Insurance sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 525990 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Other Financial Vehicles).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.