SEC seeks OMB extension for Rule 30b2-1 information collection

The Securities and Exchange Commission has issued a 60-day notice soliciting comments on an extension of the information collection requirements of Rule 30b2-1 (17 CFR 270.30b2-1). The request, filed under OMB Control No. 3235-0220, will be submitted to the Office of Management and Budget for renewal under the Paperwork Reduction Act of 1995.

Rule 30b2-1 obligates a registered management investment company to file a Form N-CSR with the Commission no later than ten days after any report required to be transmitted to shareholders under Rule 30e-1, and to file with the Commission a copy of every periodic or interim report containing financial statements that is transmitted to any class of security holders but not otherwise filed. The collection satisfies disclosure mandates of the Investment Company Act of 1940 and certification requirements of the Sarbanes-Oxley Act of 2002, providing investors with material information.

The Commission estimates that 2,766 funds, encompassing 14,298 portfolios, are governed by the rule. For purposes of the burden analysis, the requirements of Rule 30b2-1 are incorporated into the existing Rule 30e-1 and Form N-CSR collections, but an additional one-hour administrative burden per respondent is retained.

Comments are invited on the necessity, utility, burden accuracy, and potential improvements to the collection, including the use of automated techniques. Written submissions should be directed to Austin Gerig, Director/Chief Data Officer, SEC, c/o Tanya Ruttenberg via email, and must be received by November 27, 2026.

The collection is mandatory, the information is not confidential, and an OMB control number must be displayed for any collection to be valid.