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Notice2026-16148

Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Form N-54C

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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
August 7, 2026

Issuing agencies

Securities and Exchange Commission

Full Text

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<title>Federal Register, Volume 91 Issue 151 (Friday, August 7, 2026)</title>
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[Federal Register Volume 91, Number 151 (Friday, August 7, 2026)]
[Notices]
[Pages 51201-51202]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-16148]


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SECURITIES AND EXCHANGE COMMISSION

[OMB Control No. 3235-0236]


Agency Information Collection Activities; Proposed Collection; 
Comment Request; Extension: Form N-54C

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 comments on the 
proposed collection of information.
    Certain investment companies can elect to be regulated as business 
development companies, as defined in section 2(a)(48) of the Investment 
Company Act of 1940 (``Investment Company Act''), under sections 55 
through 65 of the Investment Company Act. Under section 54(a) of the 
Investment Company Act,\1\ any company defined in section 2(a)(48)(A) 
and (B) of the Investment Company Act may, if it meets certain 
enumerated eligibility requirements, elect to be subject to the 
provisions of Sections 55

[[Page 51202]]

through 65 of the Investment Company Act by filing with the Commission 
a notification of election. Under section 54(c) of the Investment 
Company Act,\2\ any business development company may voluntarily 
withdraw its election under section 54(a) of the Investment Company Act 
by filing a notice of withdrawal of election with the Commission. The 
Commission has adopted Form N-54C as the form for the notification of 
withdrawal of election to be subject to Sections 55 through 65 of the 
Investment Company Act. The purpose of Form N-54C is to notify the 
Commission that the business development company withdraws its election 
to be subject to Sections 55 through 65 of the Investment Company Act.
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    \1\ 15 U.S.C. 80a-53(a).
    \2\ 15 U.S.C. 80a-53(c).
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    The Commission estimates that on average approximately eight 
business development companies file notifications on Form N-54C each 
year. Each of those business development companies need only make a 
single filing of Form N-54C. The Commission further estimates that this 
information collection imposes a burden of one internal hour, resulting 
in a total annual internal burden of eight hours. The form involves 
legal judgments and therefore, the Commission estimates that the 
internal annual time burden will be based on legal time. Based on the 
estimated wage rate of $774 per hour, the total estimated internal time 
costs to business development companies of the hour burden for 
complying with Form N-54C would be approximately $6,192.\3\ Further, 
based on an estimated external cost burden of $232 per filing, the 
total estimated annual external cost burden to comply with Form N-54C 
would be $1,856.\4\
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    \3\ To calculate the occupational hourly rates, the Commission 
uses occupational mean hourly wage data from the Occupational 
Employment and Wage Statistics (OEWS) program of the Bureau of Labor 
Statistics (BLS) for ``Securities, Commodity Contracts, and Other 
Financial Investments and Related Activities'' (NAICS 523)]. See 
Occupational Employment and Wage Statistics, U.S. BUREAU OF LABOR 
STATISTICS, <a href="https://www.bls.gov/oes/">https://www.bls.gov/oes/</a>; see also Standard Occupational 
Classification, U.S. BUREAU OF LABOR STATISTICS, <a href="https://www.bls.gov/soc/">https://www.bls.gov/soc/</a> (describing occupational classification system used 
by BLS); EXEC. OFF. OF THE PRESIDENT, OFF. OF MGMT. & BUDGET, NORTH 
AMERICAN INDUSTRY CLASSIFICATION SYSTEM (2022), available at <a href="https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf">https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf</a> 
(describing the industry classification system used by BLS and other 
agencies). The mean hourly wage for each occupation is adjusted for 
changes in the seasonally adjusted employment cost index for private 
wages and salaries between the data reference period and when the 
data are released by BLS. See Employment Cost Index, U.S. BUREAU OF 
LABOR STATISTICS, <a href="https://www.bls.gov/eci/">https://www.bls.gov/eci/</a>. The adjusted mean hourly 
wage is then multiplied by a factor that accounts for nonwage costs 
borne by employers, such as bonuses, benefits, and overhead. This 
factor is calculated as an average over the 10 most recently 
available years of data of the ratio of the Bureau of Economic 
Analysis's annual gross output data for NAICS 523 to total annual 
wages across all occupations for NAICS 523 in the OEWS data. See 
Gross Output by Industry, U.S. BUREAU OF ECONOMIC ANALYSIS, <a href="https://www.bea.gov/data/industries/gross-output-by-industry">https://www.bea.gov/data/industries/gross-output-by-industry</a>; Occupational 
Employment and Wage Statistics, U.S. BUREAU OF LABOR STATISTICS, 
<a href="https://www.bls.gov/oes/">https://www.bls.gov/oes/</a>. The final product is the occupational 
hourly rate. See generally UPDATED METHODOLOGY FOR CALCULATING 
OCCUPATIONAL HOURLY RATES (Dec. 19, 2025), available at <a href="https://www.sec.gov/files/method-occupational-hourly-rates.pdf">https://www.sec.gov/files/method-occupational-hourly-rates.pdf</a>. This 
estimate is based on the three-year average number of filings 
submitted to the Commission on Form N-54-C from 2023 through 2025 
[(6 filings (2023) + 7 filings (2024) + 12 filings (2025) = 25 
filings/3 = 8 filings, as rounded]. 8 filings x $774 per filing = 
$6,192.
    \4\ This estimate is based on .3 hours of legal time at $774 per 
hour = $232, as rounded. $232 x 8 filings = $1,856, total annual 
external burden. See supra footnote 3 (discussing wage rates).
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    The collection of information under Form N-54C is mandatory. The 
information provided by the form is not 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#acfccddcc9dedbc3dec7fec9c8d9cfd8c5c3c2edcfd8ecdfc9cf82cbc3da"><span class="__cf_email__" data-cfemail="bcecddccd9cecbd3ced7eed9d8c9dfc8d5d3d2fddfc8fccfd9df92dbd3ca">[email&#160;protected]</span></a> by October 6, 2026.

    Dated: August 5, 2026.
Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-16148 Filed 8-6-26; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on August 7, 2026.

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