Notice2026-00793
Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Form N-14
Primary source
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Published
January 16, 2026
Issuing agencies
Securities and Exchange Commission
Full Text
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<title>Federal Register, Volume 91 Issue 11 (Friday, January 16, 2026)</title>
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[Federal Register Volume 91, Number 11 (Friday, January 16, 2026)]
[Notices]
[Page 2226]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00793]
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SECURITIES AND EXCHANGE COMMISSION
[OMB Control No. 3235-0336]
Agency Information Collection Activities; Proposed Collection;
Comment Request; Extension: Form N-14
Upon Written Request, Copies Available From: Securities and Exchange
Commission, Office of FOIA Services, 100 F Street NE, Washington, DC
20549-2736
Notice is hereby given that, pursuant to the Paperwork Reduction
Act of 1995 (44 U.S.C. 3501 et seq.), the Securities and Exchange
Commission (``SEC'' or ``Commission'') is soliciting comments on the
proposed collection of information discussed below.
Form N-14 (17 CFR 239.23) is the form for registration under the
Securities Act of 1933 (15 U.S.C. 77a et seq.) (``Securities Act'') of
securities issued by management investment companies registered under
the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.)
(``Investment Company Act'') and business development companies as
defined by Section 2(a)(48) of the Investment Company Act in: (1) a
transaction of the type specified in rule 145(a) under the Securities
Act (17 CFR 230.145(a)); (2) a merger in which a vote or consent of the
security holders of the company being acquired is not required pursuant
to applicable state law; (3) an exchange offer for securities of the
issuer or another person; (4) a public reoffering or resale of any
securities acquired in an offering registered on Form N-14; or (5) two
or more of the transactions listed in (1) through (4) registered on one
registration statement. The principal purpose of Form N-14 is to make
material information regarding securities to be issued in connection
with business combination transactions available to investors. The
information required to be filed with the Commission permits
verification of compliance with securities law requirements and assures
the public availability and dissemination of such information. Without
the registration statement requirement, material information may not
necessarily be available to investors.
The following estimates of average burden hours and costs are made
solely for purposes of the Paperwork Reduction Act of 1995 and are not
derived from a comprehensive or even representative survey or study of
the cost of Commission rules and forms. Compliance with Form N-14 is
mandatory. Responses to the collection of information will not be kept
confidential.
We estimate that approximately 141 new registration statements and
92 amendments to a registration statement are filed on Form N-14
annually, for a total of 233 registration statements. Based on
conversations with fund representatives and the Commission's experience
with the filing and amending of Form N-14 and with disclosure documents
generally, we estimate that the reporting burden of compliance with
Form N-14 is approximately 590 hours per respondent for a new Form N-14
registration statement, and 300 hours per respondent for amending the
Form N-14 registration statement. This time is spent, for example,
preparing and reviewing the registration statements. Accordingly, we
calculate the total estimated annual internal burden of responding to
Form N-14 to be approximately 103,685 hours. In addition to the burden
hours, we estimate that the total cost burden of compliance with the
information collection requirements of Form N-14 is approximately
$3,401,800 for the cost of goods and services purchased to prepare and
update registration statements on Form N-14, such as for the services
of outside counsel.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless it displays a
currently valid OMB Control Number.
Written comments are invited on: (a) whether this proposed
collection of information is necessary for the proper performance of
the functions of the SEC, including whether the information will have
practical utility; (b) the accuracy of the SEC's estimate of the burden
imposed by the proposed collection of information, including the
validity of the methodology and the assumptions used; (c) ways to
enhance the quality, utility, and clarity of the information collected;
and (d) ways to minimize the burden of the collection of information on
respondents, including through the use of automated, electronic
collection techniques or other forms of information technology.
Please direct your written comments on this 60-Day Collection
Notice to Austin Gerig, Director/Chief Data Officer, Securities and
Exchange Commission, c/o Tanya Ruttenberg, via an email to:
<a href="/cdn-cgi/l/email-protection#f1a190819483869e839aa39495849285989e9fb09285b1829492df969e87"><span class="__cf_email__" data-cfemail="dd8dbcadb8afaab2afb68fb8b9a8bea9b4b2b39cbea99daeb8bef3bab2ab">[email protected]</span></a> by March 17, 2026. There will be a second
opportunity to comment on this SEC request following the Federal
Register publishing a 30-Day Submission Notice.
Dated: January 13, 2026.
J. Matthew DeLesDernier,
Deputy Secretary.
[FR Doc. 2026-00793 Filed 1-15-26; 8:45 am]
BILLING CODE 8011-01-P
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