This industry group comprises legal entities (i.e., investment pools and/or funds) organized to pool securities or other assets (except insurance and employee-benefit funds) on behalf of shareholders, unit holders, or beneficiaries.

For the 2002 Economic Census, real estate investment trusts (REITS) were classified in Subsector 525, Funds, Trusts, and Other Financial Vehicles. However, for the 2007 Economic Census, the equity REITs are included in Industry Group 5311, Lessors of Real Estate, based on primary type of real estate property leased.