SEC - Agency Information Collection Activities; Form N-14 Extension

FR: Securities and Exchange Commission

Published March 24th, 2026

Detected March 24th, 2026

Summary

The SEC has published a notice requesting public comment on an extension for Form N-14, an information collection activity. This notice is part of the agency's standard review process for information collections under the Paperwork Reduction Act.

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What changed

The Securities and Exchange Commission (SEC) has issued a notice regarding an extension for Form N-14, which is an information collection activity subject to review by the Office of Management and Budget (OMB) under the Paperwork Reduction Act. The notice, published on March 24, 2026, seeks public comments on the proposed extension, indicating that the agency is seeking to continue collecting information via this form.

This action is part of the SEC's routine process for managing its information collection requirements. While this notice does not impose new obligations or penalties, regulated entities, particularly public companies that file Form N-14, may wish to review the proposed extension and submit comments to the SEC by the specified deadline. The OMB Control Number associated with this collection is 3235-0336.

What to do next

Review the SEC's notice regarding the extension of Form N-14.
Submit comments to the SEC by the comment close date if desired.

Source document (simplified)

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Notice

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

A Notice by the Securities and Exchange Commission on 03/24/2026

Document Details Published Content - Document Details Agency Securities and Exchange Commission Agency/Docket Number OMB Control No. 3235-0336 Document Citation 91 FR 14060 Document Number 2026-05664 Document Type Notice Page 14060
(1 page) Publication Date 03/24/2026 Published Content - Document Details
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Document Details Published Content - Document Details Agency Securities and Exchange Commission Agency/Docket Number OMB Control No. 3235-0336 Document Citation 91 FR 14060 Document Number 2026-05664 Document Type Notice Page 14060
(1 page) Publication Date 03/24/2026 Published Content - Document Details
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| OMB Control No. 3235-0336
(7 Documents) | | | |
| --- | | | |
| Date | | Action | Title |
| | 2026-03-24 | | Agency Information Collection Activities; Submission for OMB Review; Comment Request; Extension: Form N-14 |
| | 2026-01-16 | | Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Form N-14 |
| | 2010-07-06 | | Proposed Collection; Comment Request |
| View More Docket Documents | | | |

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Securities and Exchange Commission

[OMB Control No. 3235-0336] 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: https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202601-3235-004 or email comment to MBX.OMB.OIRA.SECdeskofficer@omb.eop.gov 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

Published Document: 2026-05664 (91 FR 14060)