Notice2026-09925

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

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Published
May 18, 2026

Issuing agencies

Securities and Exchange Commission

Full Text

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<title>Federal Register, Volume 91 Issue 95 (Monday, May 18, 2026)</title>
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[Federal Register Volume 91, Number 95 (Monday, May 18, 2026)]
[Notices]
[Pages 28694-28695]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09925]


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SECURITIES AND EXCHANGE COMMISSION

[OMB Control No. 3235-0570]


Agency Information Collection Activities; Submission for OMB 
Review; 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'') has submitted to the Office of 
Management and Budget (``OMB'') a request for extension of the 
previously approved collection of information discussed below.
    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 following estimates of average burden hours and costs are made 
solely for purposes of the Paperwork Reduction Act of 1995 \1\ 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-CSR 
is mandatory. Responses to the collection of information will not be 
kept confidential.
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    \1\ 44 U.S.C. 3501 et seq.
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    The current total annual burden hour inventory for Form N-CSR is 
228,037 hours with an internal cost burden of $6,129,524. 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:

[[Page 28695]]



                                            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 (number     Time per                        Total annual    Total annual
  Information Collections (ICs)     Requirement type     Number of    of responses per     Response     Equivalent cost     time burden     cost burden
                                                        respondents    respondent per      (hours)       per response         (hours)     equivalent ($)
                                                                        time period)
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Form N-CSR......................  Reporting..........        13,052  2 Responses per            7.75  $580 per hour.....         202,306     $15,140,320
                                                                      Year.
                                                      --------------------------------------------------------------------------------------------------
    Total ICs: 1................  ...................  ............  ..................  ...........     ICR Total......         202,306     $15,140,320
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    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 the 
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 collection of 
information 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.
    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=202602-3235-001">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202602-3235-001</a> or email comment to 
<a href="/cdn-cgi/l/email-protection#9cd1dec4b2d3d1deb2d3d5ceddb2cfd9dfc3f8f9eff7c3f3fafaf5fff9eedcf3f1feb2f9f3ecb2fbf3ea"><span class="__cf_email__" data-cfemail="7c313e245233313e5233352e3d522f393f2318190f1723131a1a151f190e3c13111e5219130c521b130a">[email&#160;protected]</span></a> within 30 days of the day 
after publication of this notice, by June 18, 2026.

    Dated: May 14, 2026.
J. Matthew DeLesDernier,
Deputy Secretary.
[FR Doc. 2026-09925 Filed 5-15-26; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on May 18, 2026.

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