Notice2026-01725
Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Rule 12h-1(f)
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 29, 2026
Issuing agencies
Securities and Exchange Commission
Full Text
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<title>Federal Register, Volume 91 Issue 19 (Thursday, January 29, 2026)</title>
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[Federal Register Volume 91, Number 19 (Thursday, January 29, 2026)]
[Notices]
[Pages 3933-3934]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01725]
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SECURITIES AND EXCHANGE COMMISSION
[OMB Control No. 3235-0632]
Agency Information Collection Activities; Proposed Collection;
Comment Request; Extension: Rule 12h-1(f)
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 (``Commission'') is soliciting comments on the collection of
information summarized below. The Commission plans to submit this
existing collection of information to the Office of Management and
Budget for extension and approval.
Rule 12h-1(f) (17 CFR 240.12h-1(f)) under the Securities Exchange
Act of 1934 (``Exchange Act'') provides an exemption for private, non-
reporting issuers from Exchange Act Section 12(g) registration for
compensatory employee stock options issued under employee stock option
plans where certain conditions, including certain information provision
conditions, are present. Among other things, the exemption requires an
issuer to provide information to option holders and holders of shares
received on exercise of compensatory employee stock options. We
estimate that it takes approximately 2 hours per response to comply
with the information collection requirements of Rule 12h-1(f), and that
approximately 40 respondents rely on Rule 12h-1(f) once per year, for a
total of 40 estimated responses annually. We estimate that 25% of the 2
hours per response (0.5 hours) is carried internally by the issuer for
a total annual burden of 20 hours (0.5 hours per response x 40
responses annually). We estimate that 75% of the 2 hours per response
(1.5 hours) is carried externally by outside professionals retained by
the issuer at an estimated rate of $600 per hour for a total annual
cost burden of $36,000 (1.5 hours per response x $600 per hour x 40
responses annually).
[[Page 3934]]
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 agency, including whether the information will
have practical utility; (b) the accuracy of the agency's estimate of
the burden imposed by the collection of information; (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 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 email to
<a href="/cdn-cgi/l/email-protection#4e1e2f3e2b3c39213c251c2b2a3b2d3a2721200f2d3a0e3d2b2d60292138"><span class="__cf_email__" data-cfemail="5b0b3a2b3e292c342930093e3f2e382f3234351a382f1b283e38753c342d">[email protected]</span></a> by March 30, 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 26, 2026.
Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-01725 Filed 1-28-26; 8:45 am]
BILLING CODE 8011-01-P
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