2026-00315Rule

SEC Schedules Rule Reviews to Ease Small Business Burdens

Published Date: 1/12/2026

Rule

Summary

The Securities and Exchange Commission is checking some of its rules to see if they still work well for small businesses or if they need changes. They want your thoughts by February 11, 2026, to help decide if the rules should stay, change, or go away. This review could save small businesses money and make things easier for them.

Analyzed Economic Effects

7 provisions identified: 7 benefits, 0 costs, 0 mixed.

Review of Intrastate Offering Exemptions

The SEC will review the 2016 amendments creating Rule 147A and modernizing Rule 147 and the Rule 504 change that increased the 12‑month offering limit from $1,000,000 to $5,000,000 (adopted October 26, 2016). The RFA review invites comments by February 11, 2026 on whether these exemptions should be continued, amended, or rescinded to minimize economic effects on small entities.

SEC Seeks Small-Business Comments

The SEC published a list of rules for review under the Regulatory Flexibility Act and is asking for public comments by February 11, 2026 (File No. S7-2026-02). The agency will consider whether each listed rule should be continued, amended, or rescinded to minimize any significant economic impact on a substantial number of small entities.

Review of JOBS Act Registration Changes

The SEC scheduled a review of the 2016 amendments to Exchange Act registration rules implementing Title V and VI of the JOBS Act, including revisions to Rules 12g-1 through 12h-3 and Rule 12g5-1. The review will follow the RFA process and may consider whether those rules should be amended or rescinded; comments are due February 11, 2026.

Review of Form ADV and Advisers Rules

The SEC will review the 2016 amendments to Form ADV and related Investment Advisers Act rules that added disclosures and registration options for advisers (adopted August 25, 2016). The review is part of the RFA process and the Commission invites comments by February 11, 2026 on whether these rules should be continued, changed, or rescinded to reduce impacts on small entities.

Review of Investment Company Reporting Rules

The SEC listed for review the 2016 Investment Company Reporting Modernization rules, including new Forms N-PORT and N-CEN and related amendments adopted October 13, 2016. The RFA review invites comment by February 11, 2026 on whether these reporting and disclosure rules should be continued, amended, or rescinded to lessen economic effects on small entities.

Review of Swing Pricing Rule for Funds

The SEC will review the 2016 amendments permitting 'swing pricing' under Rule 22c-1 for certain open-end funds (adopted October 13, 2016). The RFA review invites comments by February 11, 2026 on whether the swing pricing rule should be continued, amended, or rescinded to minimize economic impacts on small entities.

Review of Fund Liquidity Risk Rules

The SEC listed for review the 2016 rules establishing liquidity risk management programs for open-end funds (including new Rule 22e-4 and Form N-LIQUID) adopted October 13, 2016. The RFA review asks for comments by February 11, 2026 on whether those rules should be continued, changed, or rescinded to reduce economic impacts on small entities.

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Key Dates

Published Date
Comments Due
1/12/2026
2/11/2026

Department and Agencies

Department
Independent Agency
Agency
Securities and Exchange Commission
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