Notice2026-05664

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Extension: Form N-14

Primary source

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Published
March 24, 2026

Issuing agencies

Securities and Exchange Commission

Full Text

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<title>Federal Register, Volume 91 Issue 56 (Tuesday, March 24, 2026)</title>
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[Federal Register Volume 91, Number 56 (Tuesday, March 24, 2026)]
[Notices]
[Page 14060]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05664]


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SECURITIES AND EXCHANGE COMMISSION

[OMB Control No. 3235-0336]


Agency Information Collection Activities; Submission for OMB 
Review; 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 submitting to the Office of 
Management and Budget (OMB) this request for extension of 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 
$3,401,800for 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.
    The public may view and comment on this information collection 
request at: <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202601-3235-004">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202601-3235-004</a> or email comment to 
<a href="/cdn-cgi/l/email-protection#602d22384e2f2d224e2f2932214e3325233f0405130b3f0f060609030512200f0d024e050f104e070f16"><span class="__cf_email__" data-cfemail="9bd6d9c3b5d4d6d9b5d4d2c9dab5c8ded8c4fffee8f0c4f4fdfdf2f8fee9dbf4f6f9b5fef4ebb5fcf4ed">[email&#160;protected]</span></a> within 30 days of the day 
after publication of this notice by April 24, 2026.

    Dated: March 19, 2026.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2026-05664 Filed 3-23-26; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on March 24, 2026.

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