Notice2026-07048
Agency Information Collection Activities; Submission for OMB Review; 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
April 13, 2026
Issuing agencies
Securities and Exchange Commission
Full Text
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<title>Federal Register, Volume 91 Issue 70 (Monday, April 13, 2026)</title>
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[Federal Register Volume 91, Number 70 (Monday, April 13, 2026)]
[Notices]
[Page 18935]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07048]
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SECURITIES AND EXCHANGE COMMISSION
[OMB Control No. 3235-0632]
Agency Information Collection Activities; Submission for OMB
Review; 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'') has submitted to the Office of Management
and Budget this request for extension of the previously approved
collection of information discussed below.
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. The
information required under Rule 12h-1(f) is mandatory and is not filed
with the Commission. Issuers may provide the information to the option
holders either by: (i) physical or electronic delivery of the
information; or (ii) written notice to the option holders of the
availability of the information on a password-protected internet site.
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).
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=202601-3235-010">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202601-3235-010</a> or send an email comment to
<a href="/cdn-cgi/l/email-protection#0c414e542243414e2243455e4d225f494f5368697f6753636a6a656f697e4c63616e2269637c226b637a"><span class="__cf_email__" data-cfemail="1f525d473150525d3150564d5e314c5a5c407b7a6c7440707979767c7a6d5f70727d317a706f31787069">[email protected]</span></a> within 30 days of the day
after publication of this notice by May 14, 2026.
Dated: April 8, 2026.
Sherry R. Haywood,
Assistant Secretary
[FR Doc. 2026-07048 Filed 4-10-26; 8:45 am]
BILLING CODE 8011-01-P
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</html>Indexed from Federal Register on April 13, 2026.
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