Submission for OMB Review; Comment Request, 28821-28823 [2011-12206]
Download as PDF
Federal Register / Vol. 76, No. 96 / Wednesday, May 18, 2011 / Notices
The Commission may not conduct or
sponsor a collection of information
unless it displays a currently valid
control number. No person shall be
subject to any penalty for failing to
comply with a collection of information
subject to the PRA that does not display
a valid Office of Management and
Budget (OMB) control number.
The public may view the background
documentation for this information
collection at the following Web site,
https://www.reginfo.gov. Comments
should be directed to (i) Desk Officer for
the Securities and Exchange
Commission, Office of Information and
Regulatory Affairs, Office of
Management and Budget, Room 10102,
New Executive Office Building,
Washington, DC 20503 or by sending an
e-mail to:
Shagufta_Ahmed@omb.eop.gov ; and
(ii) Thomas Bayer, Director/Chief
Information Officer, Securities and
Exchange Commission, c/o Remi PavlikSimon, 6432 General Green Way,
Alexandria, VA 22312 or send an e-mail
to: PRA_Mailbox@sec.gov. Comments
must be submitted within 30 days of
this notice.
Dated: May 13, 2011.
Cathy H. Ahn,
Deputy Secretary.
[FR Doc. 2011–12208 Filed 5–17–11; 8:45 am]
BILLING CODE 8011–01–P
SECURITIES AND EXCHANGE
COMMISSION
Submission for OMB Review;
Comment Request
Upon Written Request, Copies Available
From: Securities and Exchange
Commission, Office of Investor
Education and Advocacy,
Washington, DC 20549–0213.
srobinson on DSKHWCL6B1PROD with NOTICES
Extension:
Rule 203A–2(f); SEC File No. 270–501;
OMB Control No. 3235–0559.
Notice is hereby given that, pursuant
to the Paperwork Reduction Act of 1995
(44 U.S.C. 3501 et seq.) (‘‘PRA’’), the
Securities and Exchange Commission
(‘‘Commission’’) has submitted to the
Office of Management and Budget
requests for extension of the previously
approved collection of information
discussed below.
estimated cost figures for an in-house attorney and
an assistant compliance director. These figures are
from SIFMA’s Management & Professional Earnings
in the Securities Industry 2010, modified by
Commission staff for an 1800-hour work-year and
multiplied by 5.35 to account for bonuses, firm size,
employee benefits and overhead.
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16:31 May 17, 2011
Jkt 223001
Rule 203A–2(f),1 which is entitled
‘‘Internet Investment Advisers,’’ exempts
from the prohibition on Commission
registration an Internet investment
adviser who provides investment advice
to all of its clients exclusively through
computer software-based models or
applications termed under the rule as
‘‘interactive Web sites.’’ These advisers
generally would not meet the statutory
thresholds currently set out in section
203A of the Advisers Act 2 or the
thresholds set out in section 203A as
amended by the Dodd-Frank Wall Street
Reform and Consumer Protection Act
(‘‘Dodd-Frank Act’’) beginning on July
21, 2011 3— they do not manage $25
million or more in assets and do not
advise registered investment
companies,4 or they manage between
$25 million and $100 million in assets,
do not advise registered investment
companies or business development
companies, and are required to be
registered as investment advisers with
the states in which they maintain their
principal offices and places of business
and are subject to examination as an
adviser by such states.5 Eligibility under
rule 203A–2(f) is conditioned on an
adviser maintaining in an easily
accessible place, for a period of not less
than five years from the filing of Form
ADV relying on the rule,6 a record
demonstrating that the adviser’s
advisory business has been conducted
through an interactive Web site in
accordance with the rule.7
This record maintenance requirement
is a ‘‘collection of information’’ for PRA
purposes. The Commission believes that
approximately 58 advisers are registered
with the Commission under rule 203A–
2(f), which involves a recordkeeping
requirement manifesting in
approximately four burden hours per
year per adviser and results in an
1 17
CFR 275.203A–2(f). Included in rule 203A–
2(f) is a limited exception to the interactive Web
site requirement which allows these advisers to
provide investment advice to no more than 14
clients through other means on an annual basis. 17
CFR 275.203A–2(f)(1)(i). The rule also precludes
advisers in a control relationship with the SECregistered Internet adviser from registering with the
Commission under the common control exemption
provided by rule 203A–2(c) (17 CFR 275.203A–
2(c)). 17 CFR 275.203A–2(f)(1)(iii).
2 15 U.S.C. 80b–3a(a).
3 Public Law 111–203, 124 Stat. 1376 (2010).
4 15 U.S.C. 80b–3a(a).
5 See section 410 of the Dodd-Frank Act. A midsized adviser managing between $25 million and
$100 million also will be permitted to register with
the Commission if it would be required to register
with 15 or more states. These amendments are
effective on July 21, 2011.
6 The five-year record retention period is a similar
recordkeeping retention period as imposed on all
advisers under rule 204–2 of the Adviser Act. See
rule 204–2 (17 CFR 275.204–2).
7 17 CFR 275.203A–2(f)(1)(ii).
PO 00000
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28821
estimated 232 of total time burden (4 ×
58) for all advisers.
This collection of information is
mandatory, as it is used by Commission
staff in its examination and oversight
program in order to determine
continued Commission registration
eligibility of advisers registered under
this rule. Responses generally are kept
confidential pursuant to section 210(b)
of the Advisers Act.8 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 control number.
The public may view the background
documentation for this information
collection at the following Web site,
https://www.reginfo.gov. Comments
should be directed to: (i) Desk Officer
for the Securities and Exchange
Commission, Office of Information and
Regulatory Affairs, Office of
Management and Budget, Room 10102,
New Executive Office Building,
Washington, DC 20503, or by sending an
e-mail to:
Shagufta_Ahmed@omb.eop.gov; and (ii)
Thomas Bayer, Director/Chief
Information Officer, Securities and
Exchange Commission, c/o Remi PavlikSimon, 6432 General Green Way,
Alexandria, VA 22312 or send an e-mail
to: PRA_Mailbox@sec.gov. Comments
must be submitted to OMB within 30
days of this notice.
Dated: May 13, 2011.
Cathy H. Ahn,
Deputy Secretary.
[FR Doc. 2011–12207 Filed 5–17–11; 8:45 am]
BILLING CODE 8011–01–P
SECURITIES AND EXCHANGE
COMMISSION
Submission for OMB Review;
Comment Request
Upon Written Request, Copies Available
From: Securities and Exchange
Commission, Office of Investor
Education and Advocacy,
Washington, DC 20549–0213.
Extension:
Rule 19b–1; SEC File No. 270–312; OMB
Control No. 3235–0354.
Notice is hereby given that, pursuant
to the Paperwork Reduction Act of 1995
(44 U.S.C. 3501–3520), the Securities
and Exchange Commission
(‘‘Commission’’) has submitted to the
Office of Management and Budget
(‘‘OMB’’) a request for extension of the
previously approved collection of
information discussed below.
8 15
U.S.C. 80b–10(b).
E:\FR\FM\18MYN1.SGM
18MYN1
28822
Federal Register / Vol. 76, No. 96 / Wednesday, May 18, 2011 / Notices
Section 19(b) of the Investment
Company Act of 1940 (the ‘‘Act’’) (15
U.S.C. 80a–19(b)) authorizes the
Commission to regulate registered
investment company (‘‘fund’’)
distributions of long-term capital gains
made more frequently than once every
twelve months. Rule 19b–1 under the
Act 1 prohibits funds from distributing
long-term capital gains more than once
every twelve months unless certain
conditions are met. Rule 19b–1(c) (17
CFR 270.19b–1(c)) permits unit
investment trusts (‘‘UITs’’) engaged
exclusively in the business of investing
in certain eligible fixed-income
securities to distribute long-term capital
gains more than once every twelve
months, if: (i) The capital gains
distribution falls within one of several
categories specified in the rule 2 and (ii)
the distribution is accompanied by a
report to the unitholder that clearly
describes the distribution as a capital
gains distribution (the ‘‘notice
requirement’’).3 Rule 19b–1(e) (17 CFR
270.19b–1(e)) permits a fund to apply to
the Commission for permission to
distribute long-term capital gains more
than once a year if the fund did not
foresee the circumstances that created
the need for the distribution. The
application must set forth the pertinent
facts and explain the circumstances that
justify the distribution.4 An application
that meets those requirements is
deemed to be granted unless the
Commission denies the request within
15 days after the Commission receives
the application.
Commission staff estimates that, on
average, each year six funds file an
application under rule 19b–1(e). The
staff understands that funds that file an
application generally use outside
counsel to prepare the application. The
cost burden of using outside counsel is
discussed below. The staff estimates
that, on average, the fund’s investment
adviser spends a total of approximately
4 hours to review an application,
including 3.5 hours by an assistant
general counsel, 0.5 hours by an
administrative assistant, and the fund’s
board of directors spends an additional
1 hour, for a total of 5 hours. Thus, the
1 17
CFR 270.19b–1.
CFR 270.19b–1(c)(1).
3 The notice requirement in rule 19b–1(c)(2) (17
CFR 270.19b–1(c)(2)) supplements the notice
requirement of section 19(a) [15 U.S.C. 80a–19(a)]
and rule 19a–1 [17 CFR 270.19a–1], which requires
any distribution in the nature of a dividend
payment made by a fund to its investors to be
accompanied by a notice disclosing the source of
the distribution.
4 Rule 19b–1(e) also requires that the application
comply with rule 0–2 [17 CFR 270.02], which sets
forth the general requirements for papers and
applications filed with the Commission.
srobinson on DSKHWCL6B1PROD with NOTICES
2 17
VerDate Mar<15>2010
16:31 May 17, 2011
Jkt 223001
Commission staff estimates that the
annual time burden of the collection of
information imposed by rule 19b–1 is
approximately five hours per fund, for
a total burden of 30 hours.
The Commission staff estimates that
there is no time burden associated with
complying with the collection of
information component of rule 19b–1(c).
As noted above, the Commission staff
understands that funds that file an
application under rule 19b–1(e)
generally use outside counsel to prepare
the application.5 The staff estimates
that, on average, outside counsel spends
10 hours preparing a rule 19b–1(e)
application, including eight hours by an
associate and two hours by a partner.
Outside counsel billing arrangements
and rates vary based on numerous
factors, but the staff has estimated the
average cost of outside counsel as $400
per hour, based on information received
from funds, intermediaries, and their
counsel. The staff therefore estimates
that the average cost of outside counsel
preparation of the 19b–(e) exemptive
application is $4,000.6 Thus, the staff
estimates that the total annual cost
burden imposed by the exemptive
application requirements of rule 19b–
1(e) is $24,000.7
The Commission staff estimates that
there are approximately 3759 UITs 8 that
may rely on rule 19b–1(c) to make
capital gains distributions. The staff
estimates that, on average, these UITs
rely on rule 19b–1(c) once a year to
make a capital gains distribution.9 In
most cases, the trustee of the UIT is
responsible for preparing and sending
the notices that must accompany a
capital gains distribution under rule
19b–1(c)(2). These notices require
limited preparation, the cost of which
accounts for only a small, indiscrete
portion of the comprehensive fee
charged by the trustee for its services to
the UIT. The staff believes that as a
matter of good business practices, and
for tax preparation reasons, UITs would
5 This understanding is based on conversations
with representatives from the fund industry.
6 This estimate is based on the following
calculation: 10 hours multiplied by $400 per hour
equals $4000.
7 This estimate is based on the following
calculation: $4,000 multiplied by 6 (funds) equals
$24,000.
8 The Investment Company Institute, Unit
Investment Trust Data, (January 2011).
9 The number of times UITs rely on the rule to
make capital gains distributions depends on a wide
range of factors and, thus, can vary greatly across
years. A number of UITs are organized as grantor
trusts, and therefore do not generally make capital
gains distributions under rule 19b–1(c), or may not
rely on rule 19b–1(c) as they do not meet the rule’s
requirements. Other UITs may distribute capital
gains biannually, annually, quarterly, or at other
intervals.
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
collect and distribute the capital gains
information required to be sent to
unitholders under rule 19b–1(c) even in
the absence of the rule. The staff
estimates that the cost of preparing a
notice for a capital gains distribution
under rule 19b–1(c)(2) is approximately
$50. There is no separate cost to mail
the notices because they are mailed with
the capital gains distribution. Thus, the
staff estimates that the capital gains
distribution notice requirement imposes
an annual cost on UITs of
approximately $187,950.10 The staff
therefore estimates that the total cost
imposed by rule 19b–1 is $211,950
($187,950 plus $24,000 equals
$211,950).
Based on these calculations, the total
number of respondents for rule 19b–1 is
estimated to be 3765 (3759 UIT
portfolios + 6 funds filing an application
under rule 19b–1(e)), the total annual
hour burden is estimated to be 30 hours,
and the total annual cost burden is
estimated to be $211,950. These
estimates of average annual burden
hours and costs are made solely for
purposes of the Paperwork Reduction
Act. The collections of information
required by 19b–1(c) and 19b–1(e) are
necessary to obtain the benefits
described above. Responses 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
control number.
The public may view the background
documentation for this information
collection at the following Web site,
https://www.reginfo.gov. Comments
should be directed to: (i) Desk Officer
for the Securities and Exchange
Commission, Office of Information and
Regulatory Affairs, Office of
Management and Budget, Room 10102,
New Executive Office Building,
Washington, DC 20503, or by sending an
e-mail to:
Shagufta_Ahmed@omb.eop.gov; and (ii)
Thomas Bayer, Director/Chief
Information Officer, Securities and
Exchange Commission, c/o Remi PavlikSimon, 6432 General Green Way,
Alexandria, VA 22312 or send an e-mail
to: PRA_Mailbox@sec.gov. Comments
must be submitted to OMB within 30
days of this notice.
10 This estimate is based on the following
calculation: 3759 UITs multiplied by $50 equals
$187,950.
E:\FR\FM\18MYN1.SGM
18MYN1
Federal Register / Vol. 76, No. 96 / Wednesday, May 18, 2011 / Notices
Dated: May 13, 2011.
Cathy H. Ahn,
Deputy Secretary.
[FR Doc. 2011–12206 Filed 5–17–11; 8:45 am]
BILLING CODE 8011–01–P
SECURITIES AND EXCHANGE
COMMISSION
Submission for OMB Review;
Comment Request
Upon Written Request, Copies Available
From: Securities and Exchange
Commission, Office of Investor
Education and Advocacy,
Washington, DC 20549–0213.
srobinson on DSKHWCL6B1PROD with NOTICES
Extension:
Rule 17f–7; SEC File No. 270–470; OMB
Control No. 3235–0529.
Notice is hereby given that, pursuant
to the Paperwork Reduction Act of 1995
(44 U.S.C. 3501–3520), the Securities
and Exchange Commission
(‘‘Commission’’) has submitted to the
Office of Management and Budget
(‘‘OMB’’) requests for extension of the
previously approved collections of
information discussed below.
Rule 17f–7 (17 CFR 270.17f–7)
permits funds to maintain their assets in
foreign securities depositories based on
conditions that reflect the operations
and role of these depositories.1 Rule
17f–7 contains some ‘‘collection of
information’’ requirements. An eligible
securities depository has to meet
minimum standards for a depository.
The fund or its investment adviser
generally determines whether the
depository complies with those
requirements based on information
provided by the fund’s primary
custodian (a bank that acts as global
custodian). The depository custody
arrangement has to meet certain risk
limiting requirements. The fund can
obtain indemnification or insurance
arrangements that adequately protect
the fund against custody risks. The fund
or its investment adviser generally
determines whether indemnification or
insurance provisions are adequate. If the
fund does not rely on indemnification
or insurance, the fund’s contract with its
primary custodian is required to state
that the custodian will provide to the
fund or its investment adviser a custody
risk analysis of each depository, monitor
risks on a continuous basis, and
promptly notify the fund or its adviser
of material changes in risks. The
primary custodian and other custodians
also are required to agree to exercise
reasonable care.
The collection of information
requirements in rule 17f–7 are intended
to provide workable standards that
protect funds from the risks of using
securities depositories while assigning
appropriate responsibilities to the
fund’s primary custodian and
investment adviser based on their
capabilities. The requirement that the
depository meet specified minimum
standards is intended to ensure that the
depository is subject to basic safeguards
deemed appropriate for all depositories.
The requirement that the custody
contract state that the fund’s primary
custodian will provide an analysis of
the custody risks of depository
arrangements, monitor the risks, and
report on material changes is intended
to provide essential information about
custody risks to the fund’s investment
adviser as necessary for it to approve the
continued use of the depository. The
requirement that the primary custodian
agree to exercise reasonable care is
intended to provide assurances that its
services and the information it provides
will meet an appropriate standard of
care. The alternative requirement that
the funds obtain adequate
indemnification or insurance against the
custody risks of depository
arrangements is intended to provide
another, potentially less burdensome
means to protect assets held in
depository arrangements.
The staff estimates that each of
approximately 836 investment advisers 2
will make an average of 8 responses
annually under the rule to address
depository compliance with minimum
requirements, any indemnification or
insurance arrangements, and reviews of
risk analyses or notifications. The staff
estimates each response will take 6
hours, requiring a total of approximately
48 hours for each adviser. The total
annual burden associated with these
requirements of the rule will be
approximately 40,128 hours (836
advisers × 48 hours per adviser). The
staff further estimates that during each
year, each of approximately 15 global
custodians will make an average of 4
responses to analyze custody risks and
provide notice of any material changes
to custody risk under the rule. The staff
estimates that each response will take
260 hours, requiring approximately
1040 hours annually per custodian.3
The total annual burden associated with
2 At
1 Custody of Investment Company Assets Outside
the United States, Investment Company Act Release
No. IC–23815 (April 29, 1999) (64 FR 24489 (May
6, 1999)).
VerDate Mar<15>2010
17:51 May 17, 2011
Jkt 223001
the start of 2011, 836 investment advisers
managed or sponsored open-end (including ETFs)
portfolios and closed-end registered funds.
3 These estimates are based on conversations with
representatives of the fund industry.
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Fmt 4703
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28823
these requirements is approximately
15,600 hours (15 custodians × 1040
hours). Therefore, the staff estimates
that the total annual time burden
associated with all collection of
information requirements of the rule is
55,728 hours (40,128 + 15,600). The
total annual cost of the burden is
estimated to be $14,948,736 (40,128 ×
$287 for a portfolio manager, plus
15,600 hours × $220/hour for a trust
administrator’s time).4 The estimate of
average time burden is made solely for
the purposes of the Paperwork
Reduction Act. The estimate is not
derived from a comprehensive or even
a representative survey or study of the
costs of Commission rules and forms.
Compliance with the collection of
information requirements of the rule is
necessary to obtain the benefit of relying
on the rule’s permission for funds to
maintain their assets in foreign
custodians.
The public may view the background
documentation for this information
collection at the following Web site,
https://www.reginfo.gov. Comments
should be directed to: (i) Desk Officer
for the Securities and Exchange
Commission, Office of Information and
Regulatory Affairs, Office of
Management and Budget, Room 10102,
New Executive Office Building,
Washington, DC 20503, or by sending an
e-mail to:
Shagufta_Ahmed@omb.eop.gov; and (ii)
Thomas Bayer, Director/Chief
Information Officer, Securities and
Exchange Commission, c/o Remi PavlikSimon, 6432 General Green Way,
Alexandria, VA 22312 or send an e-mail
to: PRA_Mailbox@sec.gov. Comments
must be submitted to OMB within 30
days of this notice.
Dated: May 13, 2011.
Cathy H. Ahn,
Deputy Secretary.
[FR Doc. 2011–12205 Filed 5–17–11; 8:45 am]
BILLING CODE 8011–01–P
SECURITIES AND EXCHANGE
COMMISSION
Submission for OMB Review;
Comment Request
Upon Written Request Copies Available
From: Securities and Exchange
Commission, Office of Investor
Education and Advocacy,
Washington, DC 20549–0213.
4 The salaries for a portfolio manager and a trust
administrator are from SIFMA’s Management &
Professional Earnings in the Securities Industry
2010, modified to account for an 1800-hour workyear and multiplied by 5.35 to account for bonuses,
firm size, employee benefits and overhead.
E:\FR\FM\18MYN1.SGM
18MYN1
Agencies
[Federal Register Volume 76, Number 96 (Wednesday, May 18, 2011)]
[Notices]
[Pages 28821-28823]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-12206]
-----------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
Submission for OMB Review; Comment Request
Upon Written Request, Copies Available From: Securities and Exchange
Commission, Office of Investor Education and Advocacy, Washington, DC
20549-0213.
Extension:
Rule 19b-1; SEC File No. 270-312; OMB Control No. 3235-0354.
Notice is hereby given that, pursuant to the Paperwork Reduction
Act of 1995 (44 U.S.C. 3501-3520), the Securities and Exchange
Commission (``Commission'') has submitted to the Office of Management
and Budget (``OMB'') a request for extension of the previously approved
collection of information discussed below.
[[Page 28822]]
Section 19(b) of the Investment Company Act of 1940 (the ``Act'')
(15 U.S.C. 80a-19(b)) authorizes the Commission to regulate registered
investment company (``fund'') distributions of long-term capital gains
made more frequently than once every twelve months. Rule 19b-1 under
the Act \1\ prohibits funds from distributing long-term capital gains
more than once every twelve months unless certain conditions are met.
Rule 19b-1(c) (17 CFR 270.19b-1(c)) permits unit investment trusts
(``UITs'') engaged exclusively in the business of investing in certain
eligible fixed-income securities to distribute long-term capital gains
more than once every twelve months, if: (i) The capital gains
distribution falls within one of several categories specified in the
rule \2\ and (ii) the distribution is accompanied by a report to the
unitholder that clearly describes the distribution as a capital gains
distribution (the ``notice requirement'').\3\ Rule 19b-1(e) (17 CFR
270.19b-1(e)) permits a fund to apply to the Commission for permission
to distribute long-term capital gains more than once a year if the fund
did not foresee the circumstances that created the need for the
distribution. The application must set forth the pertinent facts and
explain the circumstances that justify the distribution.\4\ An
application that meets those requirements is deemed to be granted
unless the Commission denies the request within 15 days after the
Commission receives the application.
---------------------------------------------------------------------------
\1\ 17 CFR 270.19b-1.
\2\ 17 CFR 270.19b-1(c)(1).
\3\ The notice requirement in rule 19b-1(c)(2) (17 CFR 270.19b-
1(c)(2)) supplements the notice requirement of section 19(a) [15
U.S.C. 80a-19(a)] and rule 19a-1 [17 CFR 270.19a-1], which requires
any distribution in the nature of a dividend payment made by a fund
to its investors to be accompanied by a notice disclosing the source
of the distribution.
\4\ Rule 19b-1(e) also requires that the application comply with
rule 0-2 [17 CFR 270.02], which sets forth the general requirements
for papers and applications filed with the Commission.
---------------------------------------------------------------------------
Commission staff estimates that, on average, each year six funds
file an application under rule 19b-1(e). The staff understands that
funds that file an application generally use outside counsel to prepare
the application. The cost burden of using outside counsel is discussed
below. The staff estimates that, on average, the fund's investment
adviser spends a total of approximately 4 hours to review an
application, including 3.5 hours by an assistant general counsel, 0.5
hours by an administrative assistant, and the fund's board of directors
spends an additional 1 hour, for a total of 5 hours. Thus, the
Commission staff estimates that the annual time burden of the
collection of information imposed by rule 19b-1 is approximately five
hours per fund, for a total burden of 30 hours.
The Commission staff estimates that there is no time burden
associated with complying with the collection of information component
of rule 19b-1(c).
As noted above, the Commission staff understands that funds that
file an application under rule 19b-1(e) generally use outside counsel
to prepare the application.\5\ The staff estimates that, on average,
outside counsel spends 10 hours preparing a rule 19b-1(e) application,
including eight hours by an associate and two hours by a partner.
Outside counsel billing arrangements and rates vary based on numerous
factors, but the staff has estimated the average cost of outside
counsel as $400 per hour, based on information received from funds,
intermediaries, and their counsel. The staff therefore estimates that
the average cost of outside counsel preparation of the 19b-(e)
exemptive application is $4,000.\6\ Thus, the staff estimates that the
total annual cost burden imposed by the exemptive application
requirements of rule 19b-1(e) is $24,000.\7\
---------------------------------------------------------------------------
\5\ This understanding is based on conversations with
representatives from the fund industry.
\6\ This estimate is based on the following calculation: 10
hours multiplied by $400 per hour equals $4000.
\7\ This estimate is based on the following calculation: $4,000
multiplied by 6 (funds) equals $24,000.
---------------------------------------------------------------------------
The Commission staff estimates that there are approximately 3759
UITs \8\ that may rely on rule 19b-1(c) to make capital gains
distributions. The staff estimates that, on average, these UITs rely on
rule 19b-1(c) once a year to make a capital gains distribution.\9\ In
most cases, the trustee of the UIT is responsible for preparing and
sending the notices that must accompany a capital gains distribution
under rule 19b-1(c)(2). These notices require limited preparation, the
cost of which accounts for only a small, indiscrete portion of the
comprehensive fee charged by the trustee for its services to the UIT.
The staff believes that as a matter of good business practices, and for
tax preparation reasons, UITs would collect and distribute the capital
gains information required to be sent to unitholders under rule 19b-
1(c) even in the absence of the rule. The staff estimates that the cost
of preparing a notice for a capital gains distribution under rule 19b-
1(c)(2) is approximately $50. There is no separate cost to mail the
notices because they are mailed with the capital gains distribution.
Thus, the staff estimates that the capital gains distribution notice
requirement imposes an annual cost on UITs of approximately
$187,950.\10\ The staff therefore estimates that the total cost imposed
by rule 19b-1 is $211,950 ($187,950 plus $24,000 equals $211,950).
---------------------------------------------------------------------------
\8\ The Investment Company Institute, Unit Investment Trust
Data, (January 2011).
\9\ The number of times UITs rely on the rule to make capital
gains distributions depends on a wide range of factors and, thus,
can vary greatly across years. A number of UITs are organized as
grantor trusts, and therefore do not generally make capital gains
distributions under rule 19b-1(c), or may not rely on rule 19b-1(c)
as they do not meet the rule's requirements. Other UITs may
distribute capital gains biannually, annually, quarterly, or at
other intervals.
\10\ This estimate is based on the following calculation: 3759
UITs multiplied by $50 equals $187,950.
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Based on these calculations, the total number of respondents for
rule 19b-1 is estimated to be 3765 (3759 UIT portfolios + 6 funds
filing an application under rule 19b-1(e)), the total annual hour
burden is estimated to be 30 hours, and the total annual cost burden is
estimated to be $211,950. These estimates of average annual burden
hours and costs are made solely for purposes of the Paperwork Reduction
Act. The collections of information required by 19b-1(c) and 19b-1(e)
are necessary to obtain the benefits described above. Responses 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 control number.
The public may view the background documentation for this
information collection at the following Web site, https://www.reginfo.gov. Comments should be directed to: (i) Desk Officer for
the Securities and Exchange Commission, Office of Information and
Regulatory Affairs, Office of Management and Budget, Room 10102, New
Executive Office Building, Washington, DC 20503, or by sending an e-
mail to: Shagufta_Ahmed@omb.eop.gov; and (ii) Thomas Bayer, Director/
Chief Information Officer, Securities and Exchange Commission, c/o Remi
Pavlik-Simon, 6432 General Green Way, Alexandria, VA 22312 or send an
e-mail to: PRA_Mailbox@sec.gov. Comments must be submitted to OMB
within 30 days of this notice.
[[Page 28823]]
Dated: May 13, 2011.
Cathy H. Ahn,
Deputy Secretary.
[FR Doc. 2011-12206 Filed 5-17-11; 8:45 am]
BILLING CODE 8011-01-P