Notice2026-11131
Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Form S-6, for Registration Under the Securities Act of 1933 of Unit Investment Trusts Registered on Form N-8B-2
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
June 3, 2026
Issuing agencies
Securities and Exchange Commission
Full Text
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<title>Federal Register, Volume 91 Issue 106 (Wednesday, June 3, 2026)</title>
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[Federal Register Volume 91, Number 106 (Wednesday, June 3, 2026)]
[Notices]
[Pages 33274-33275]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-11131]
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SECURITIES AND EXCHANGE COMMISSION
[OMB Control No. 3235-0184]
Agency Information Collection Activities; Proposed Collection;
Comment Request; Extension: Form S-6, for Registration Under the
Securities Act of 1933 of Unit Investment Trusts Registered on Form N-
8B-2
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 soliciting Form S-6 \1\ is a
form used for registration under the Securities Act of 1933
(``Securities Act'') \2\ of securities of any unit investment trust
(``UIT'') registered under the Investment Company Act of 1940
(``Investment Company Act'') \3\ on Form N-8B-2.\4\ Section 5 of the
Securities Act requires the filing of a registration statement prior to
the offer of securities to the public and that the statement be
effective before any securities are sold.\5\ Section 5(b) of the
Securities Act requires that investors be provided with a prospectus
containing the information required in a registration statement prior
to the sale or at the time of confirmation or delivery of the
securities.
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\1\ 17 CFR 239.16.
\2\ 15 U.S.C. 77a et seq.
\3\ 15 U.S.C. 80a-1 et seq.
\4\ 17 CFR 274.12. Form N-8B-2 is the form used by UITs other
than separate accounts that are currently issuing securities,
including UITs that are issuers of periodic payment plan
certificates and UITs of which a management investment company is
the sponsor or depositor to register under the Investment Company
Act pursuant to Section 8 thereof.
\5\ 15 U.S.C. 77e.
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Section 10(a)(3) of the Securities Act provides that when a
prospectus is used more than nine months after the effective date of
the registration statement, the information therein shall be as of a
date not more than sixteen months prior to such use.\6\ As a result,
most UITs update their registration statements under the Securities Act
on an annual basis in order that their sponsors may continue to
maintain a secondary market in the units. UITs that are registered
under the Investment Company Act on Form N-8B-2 file post-effective
amendments to their registration statements on Form S-6 in order to
update their prospectuses.\7\ Compliance with Form S-6 is mandatory.
Responses to the collection of information will not be kept
confidential.
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\6\ 15 U.S.C. 77j(a)(3).
\7\ Rule 35d-1 under the Investment Company Act requires
registered investment companies whose names suggest a focus in a
particular type of investment (among other areas) to adopt a policy
to invest at least 80 percent of the value of their assets in those
investments. UITs that are updating their registration statements on
Form S-6 would be required to address these disclosure requirements.
Investment Company Names, Investment Company Act Release No. 35000,
(September 20, 2023).
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We estimate that approximately 1,014 filings on Form S-6.\8\ Based
on conversations with fund representatives
[[Page 33275]]
and the Commission's experience with the filing and amending of Form S-
6 and with disclosure documents generally, we estimate that the
reporting burden of compliance with Form S-6 is approximately 75 hours
per filing. 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 S-6 to be
approximately 76,050 hours. We estimate that the total cost burden of
preparing and filing registration statements on Form S-6 is
$55,072,368.
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\8\ Based on the number of Form S-6 filings made from 2023 to
2025.
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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#ca9aabbaafb8bda5b8a198afaebfa9bea3a5a48ba9be8ab9afa9e4ada5bc"><span class="__cf_email__" data-cfemail="7727160712050018051c2512130214031e18193614033704121459101801">[email protected]</span></a> by August 3, 2026. There will be a second
opportunity to comment on this SEC request following the Federal
Register publishing a 30-Day Submission Notice.
Dated: June 1, 2026.
Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-11131 Filed 6-2-26; 8:45 am]
BILLING CODE 8011-01-P
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