The 8 m SUBARU telescope atop Mauna Kea on Hawaii will shortly be equipped with a 188 actuator adaptive optics system (AO 188). Additionally it will be equipped with a Laser guide star (LGS) system to increase the sky coverage of that system. One of the additional tip-tilt sensor which is required to operate AO 188 in LGS mode will be working in the infrared to further enhance the coverage in highly obscured regions of the sky. Currently, various options for this sensor are under study, however the baseline design is a pyramid wavefront sensor. It is currently planned to have this sensor be able to provide also information on higher modes in order to feed AO 188 alone, i.e. without the LGS when NIR-bright guide stars are available. In this paper, we will present the results of the basic design tradeoffs, the performance analysis, and the project plan. Choices to be made concern the number of subapertures available across the primary mirror, the number of corrected modes, control of the AO system in combination with and without LGS, the detector of the wavefront sensor, the operation wavelength range and so forth. We will also present initial simulation results on the expected performance of the device, and the overall timeline and project structure.