Search the Pension Law Library

1. Circular 230 § 10.72(d)(4)(iii) — Hearings.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
2. 75 FR 81454 — Privacy Act of 1974; Implementation
   Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
   such exemptions or that incorrectly implies that the Joint Board's claims for exemption are still pending, and to correct internal references. DATES: This rule is March 28, 2011 without further action, unless adverse comment is received by January 27, 2011. If adverse comment is received, the Joint Board will publish …
3. 76 FR 17762 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974
   Joint BoardFinal Rules (FR)Mar 31, 2011related by meaning
   a report thereof to the Executive Director. Par. 12. Section 901.47 is amended by revising the last sentence to read as follows: § 901.47 Transcript. * * * Copies of exhibits introduced at the hearing or at the taking of depositions will be supplied to parties upon the payment of a reasonable fee (31 U.S.C. 9701). Par.…
4. Circular 230 § 10.25(b)(4) — Practice by former government employees, their partners and their associates.
   Joint BoardRegulationsNov 6, 2020related by meaning
   (b)(4) (4) No former Government employee may, within one year after Government employment is ended, communicate with or appear before, with the intent to influence, any employee of the Treasury Department in connection with the publication, withdrawal, amendment, modification, or interpretation of a rule the developmen…
5. Circular 230 § 10.76(e) — Decision of Administrative Law Judge.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
6. Circular 230 § 10.71(b) — Discovery.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (b) (b) Depositions upon oral examination (b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters. (b)(2) (2) In ordering a depos…
7. Circular 230 § 10.74 — Transcript.
   Joint BoardRegulationsDec 30, 2016
   …tions will be supplied to the parties upon the payment of a reasonable fee (Sec. 501, Public Law 82-137)(65 Stat. 290)(31 U.S.C. 483a).
8. Circular 230 § 10.68(e) — Motions and requests.
   Joint BoardRegulationsNov 6, 2020related by meaning
   (e) (e) Effective/applicability date. This section is applicable on September 26, 2007.
9. Circular 230 § 10.0(b) — Scope of part.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (b) (b) Effective/applicability date. This section is applicable beginning August 2, 2011.
10. Circular 230 § 10.82(h) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (h) (h) Effective/applicability date. This section is generally applicable beginning June 12, 2014, except that paragraphs (b)(1) through (4) of this section are applicable beginning August 2, 2011.
11. Circular 230 § 10.93 — Effective date.
    Joint BoardRegulationsDec 30, 2016related by meaning
    Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
12. Circular 230 § 10.69(c) — Representation; ex parte communication.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
13. 76 FR 81362 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Correction
    Joint BoardFinal Rules (FR)Dec 28, 2011related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
14. Circular 230 § 10.29(d) — Conflicting interests.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
15. Circular 230 § 10.70(c) — Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable on September 26, 2007.
16. Circular 230 § 10.62(d) — Contents of complaint.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
17. Circular 230 § 10.65(c) — Supplemental charges.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
18. Circular 230 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
19. Circular 230 § 10.50(c) — Sanctions.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (c) (c) Authority to impose monetary penalty (c)(1) (1) In general. (c)(1)(i) (i) The Secretary of the Treasury, or delegate, after notice and an opportunity for a proceeding, may impose a monetary penalty on any practitioner who engages in conduct subject to sanction under paragraph (a) of this section. (c)(1)(ii) (ii…
20. Circular 230 § 10.33(c) — Best practices for tax advisors.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Applicability date. This section is effective after June 20, 2005.