SEC Form N-27E-1 is also referred to as the Notice to Periodic Payment Plan Certificate Holders of 18 Months Surrender Rights with Respect to Periodic Payment Plan Certificates. This means that SEC Form N-27E-1 is a filing made when an issuer of periodic payment misses certain payments within 18 months of the issuance of the certificate of their surrender rights and plans to tell holders of payment plan certificates under the Securities and Exchange Commission. The information in the SEC Form N-27E-1 includes the specified amount of time to surrender the plan certificate and receive refund of that portion of the charges in sales he or she has paid in excess of 15% of the gross payments under the plan in addition to the value of the account on the date of receiving the certificate.