Notice2026-04962

Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Form N-CSR

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Published
March 13, 2026

Issuing agencies

Securities and Exchange Commission

Full Text

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<title>Federal Register, Volume 91 Issue 49 (Friday, March 13, 2026)</title>
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[Federal Register Volume 91, Number 49 (Friday, March 13, 2026)]
[Notices]
[Pages 12478-12479]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-04962]


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SECURITIES AND EXCHANGE COMMISSION

[OMB Control No. 3235-0570]


Agency Information Collection Activities; Proposed Collection; 
Comment Request; Extension: Form N-CSR

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 (the ``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

[[Page 12479]]

Management and Budget (``OMB'') for extension and approval.
    Form N-CSR (17 CFR 249.331 and 274.128) is a combined reporting 
form used by registered management investment companies (``funds'') to 
file certified shareholder reports under the Investment Company Act of 
1940 (15 U.S.C. 80a-1 et seq.) (``Investment Company Act'') and the 
Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) (``Exchange 
Act''). Specifically, Form N-CSR is to be used for reports under 
section 30(b)(2) of the Investment Company Act (15 U.S.C. 80a-29(b)(2)) 
and section 13(a) or 15(d) of the Exchange Act (15 U.S.C. 78m(a) and 
78o(d)), filed pursuant to rule 30b2-1(a) under the Investment Company 
Act (17 CFR 270.30b2-1(a)). Reports on Form N-CSR are to be filed with 
the Securities and Exchange Commission (``Commission'') no later than 
10 days after the transmission to stockholders of any report that is 
required to be transmitted to stockholders under rule 30e-1 under the 
Investment Company Act (17 CFR 270.30e-1). The information filed with 
the Commission permits the verification of compliance with securities 
law requirements and assures the public availability and dissemination 
of the information.
    The current total annual burden hour inventory for Form N-CSR is 
228,037 hours. The hour burden estimates for preparing and filing 
reports on Form N-CSR are based on the Commission's experience with the 
contents of the form. The number of burden hours may vary depending on, 
among other things, the complexity of the filing and whether 
preparation of the reports is performed by internal staff or outside 
counsel.
    The Commission's new estimate of burden hours that will be imposed 
by Form N-CSR is as follows:

                                           Table 1--Summary of Revised Burden Hours for Reports on Form N-CSR
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                                                    ICR estimated time burden and its cost equivalent
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                                                                               Frequency of response              Equivalent                Total annual
                                                                  Number of    (number of responses    Time per    cost per   Total annual   cost burden
    Information collections (ICs)          Requirement type      respondents    per respondent per     response    response    time burden   equivalent
                                                                                   time period)        (hours)    (per hour)     (hours)         ($)
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Form N-CSR..........................  Reporting................       13,052  2 Responses per Year..       7.75         $580       202,306   $15,140,320
--------------------------------------------------------------------------------------------------------------------------------------------------------
    Total ICs: 1....................  .........................  ...........  ......................  .........   ICR Total:       202,306    15,140,320
--------------------------------------------------------------------------------------------------------------------------------------------------------

    In total, the Commission estimates it will take 202,306 burden 
hours per year for all funds to prepare and file reports on Form N-CSR. 
Commission staff estimates that the annual cost of outside services 
associated with Form N-CSR is approximately $580 per fund and the total 
annual external cost burden for Form N-CSR is $15,140,320.
    Estimates of average burden hours and costs are made solely for 
purposes of the Paperwork Reduction Act and are not derived from a 
comprehensive or even representative survey or study of the costs of 
Commission rules and forms. Compliance with the information collection 
requirements of Form N-CSR is mandatory. Responses to the collection of 
information will not be kept confidential.
    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 to be 
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 email to 
<a href="/cdn-cgi/l/email-protection#8fdfeeffeafdf8e0fde4ddeaebfaecfbe6e0e1ceecfbcffceaeca1e8e0f9"><span class="__cf_email__" data-cfemail="0b5b6a7b6e797c647960596e6f7e687f6264654a687f4b786e68256c647d">[email&#160;protected]</span></a> by May 12, 2026. There will be a second 
opportunity to comment on this SEC request following the Federal 
Register publishing a 30-Day Submission Notice.

    Dated: March 11, 2026.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2026-04962 Filed 3-12-26; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on March 13, 2026.

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