SIC 6726 — Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices
Official OSHA SIC Manual Definition
Establishments primarily engaged in issuing unit investment trusts or face-amount certificates; and establishments primarily engaged in issuing shares, other than unit investment trusts and face-amount certificate companies, whose shares contain no provision requiring redemption by the company upon request of the security holder. Unit investment trust companies (1) are organized under a trust indenture, contract of custodianship or agency, or similar instrument; (2) do not have a board of directors; and (3) issue only securities redeemable at the request of the security holder, each of which represents an undivided interest in a unit of specified securities, but does not include voting trusts. Face-amount certificates, sometimes referred to as guaranteed face-amount certificates, are essentially obligations of the issuing company to pay a fixed sum at a specified maturity date and usually require periodic payments by the purchaser.
Description & Classification
SIC code 6726 representing 'Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices' is an industry category in the Standard Industrial Classification (SIC) system under U.S. OSHA and Federal procurement registers.
Modern NAICS Crosswalk
Trace the modern equivalent classifications in the 2022 North American Industry Classification System (NAICS) database:
- NAICS 525990 - Other Financial Vehicles (via SIC1987:6726→NAICS1997:52599→2002:525990→2007:525990→2012:525990→2017:525990→2022:525990)
Classification Details
| SIC Code | 6726 |
|---|---|
| Industry Title | Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices |
| Division | Division H: Finance, Insurance, and Real Estate |
| Major Group | Major Group 67: Holding and Other Investment Offices |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 1987 SIC Concordance / 2026-08-08 |
SIC vs NAICS Compliance & Common Mismatches
Legacy SIC code 6726 classifies commercial operations based on primary end-product or service output under the 1987 federal framework. In contrast, modern 2022 NAICS codes group establishments based on production process inputs.
When submitting public disclosures to SEC EDGAR or determining OSHA workplace safety log recordkeeping exemptions (29 CFR Part 1904), rely strictly on the official OSHA 4-digit SIC classification rather than an automated commercial translation.
💡 Expert Guidance: SIC to NAICS Conversion
Common Compliance Mistake: Many contractors and B2B analysts confuse legacy 4-digit SIC codes like 6726 with modern 6-digit NAICS codes. Ensure that you use the correct active 2022 NAICS code (e.g. from the crosswalk below) when submitting representations on SAM.gov, as federal contracting officers only accept modern NAICS codes.
Related Pages & Tools
Further regulatory reference links for legacy SIC code 6726:
- SIC Codes Complete Compliance Guide — Detailed history and active legal applications of the SIC classification framework.
- Why Legacy SIC Codes Persist Guide — How credit systems and the SEC still rely on SIC metadata.
- SIC ↔ NAICS Crosswalk Tool — Trace industrial code conversions dynamically.
- SIC 6726 to NAICS Crosswalk — Bidirectional mapping to modern NAICS codes (Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices).
- SIC Major Group 67 Hub — View other legacy industries in this business division.
Frequently Asked Questions (FAQ)
What industry sector is represented by legacy SIC code 6726? ▾
Legacy SIC code 6726 represents 'Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices', categorized under Division Division H: Finance, Insurance, and Real Estate and Major Group Major Group 67: Holding and Other Investment Offices. The Standard Industrial Classification (SIC) system was developed in the late 1930s.
What is the modern 2022 NAICS equivalent for legacy SIC 6726? ▾
Legacy SIC code 6726 maps to the modern 2022 NAICS industry classifications: NAICS 525990 (Other Financial Vehicles). Mappings are resolved transitively across successive updates to handle splits.
Why do credit agencies and banks still reference legacy SIC code 6726? ▾
Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 6726 because their historical financial risk data and scoring models are indexed using the legacy 4-digit SIC framework.
Does the SEC EDGAR system allow searching public filings by SIC 6726? ▾
Yes. The SEC Division of Corporation Finance assigns a primary 4-digit SIC code to public companies. You can search the EDGAR database using SIC code 6726 to group reporting peer firms.
How do OSHA safety recordkeeping rules apply to SIC code 6726? ▾
Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 6726 to determine if a physical establishment is required to maintain daily injury logs (Form 300) or is partially exempt.
What is the structural difference between SIC 6726 and NAICS codes? ▾
SIC code 6726 classifies establishments based on their final product output or market destination (what they sell), while modern NAICS codes classify them based on production processes and inputs (how they work).
What are the typical business activities classified under legacy SIC 6726? ▾
Typical business activities classified under legacy SIC 6726 are the operations associated with 'Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices'. Mapped modern NAICS codes can be referenced for specific current examples.
Is legacy SIC code 6726 uniform across all 50 U.S. states? ▾
Yes, the Standard Industrial Classification (SIC) system, including code 6726, was published as a federal standard and remains uniform nationwide. It is still referenced by various state workers' compensation boards and departments of labor.
Sources & References
- U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 6726
- U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
- Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
- Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
- Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance