The iShares Gold Trust, also known as the "Trust," is designed primarily to track the performance of gold's market price. It operates under a distinct regulatory framework, as it is neither registered as an investment company under the Investment Company Act of 1940—and therefore not subject to the specific regulatory requirements that apply to traditional mutual funds or ETFs—nor is it categorized as a commodity pool for the purposes of the Commodity Exchange Act. Prospective investors are strongly encouraged to thoroughly examine the risk factors and all other pertinent details outlined in the prospectus before making any investment decision.

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