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Go to Treas. Reg. § 1.170A-14 (not yet in the library — opens the official source)
39 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 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, 2011★ strong match
    …ersonnel from the Joint Board and the IRS participated in their development. List of Subjects in 20 CFR Part 901 Regulations governing the performance of actuarial services under the Employee Retirement Income Security Act of 1974 Adoption of Amendments to the Regulations Accordingly, 20 CFR part 901 is amended as foll…
  2. 89 FR 18579 — Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
    Joint BoardProposed Rules (FR)Proposed Mar 14, 2024★ strong match
    …d the Joint Board also participated in the development of these regulations. List of Subjects in 20 CFR Part 901 Regulations governing the performance of actuarial services under the Employee Retirement Income Security Act of 1974 Proposed Amendments to the Regulations Accordingly, 20 CFR part 901 is proposed to be ame…
  3. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010★ strong match
    …rovisions of the Regulatory Flexibility Act, 5 U.S.C. 601-612, do not apply. List of Subjects in 20 CFR Part 903 Access to Records Adoption of Amendments to the Regulations Accordingly, 20 CFR part 903 is amended as follows: PART 903—ACCESS TO RECORDS 1. The authority citation for 20 CFR part 903 continues to read as f…
  4. 90 FR 40231 — Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Aug 19, 2025★ strong match
    …d the Joint Board also participated in the development of these regulations. List of Subjects in 20 CFR Part 901 Administrative practice and procedure Pensions Amendments to the Regulations Accordingly, 20 CFR part 901 is amended as follows: PART 901—REGULATIONS GOVERNING THE PERFORMANCE OF ACTUARIAL SERVICES UNDER THE…
  5. 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.
  6. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020★ strong match
    …cisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
  7. Circular 230 § 10.3(d)(2) — Who may practice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    failure to file annual registration and other notifications by pension plan), 6652(f) (relating to the failure to file information required in connection with certain plans of deferred compensation), 6692 (relating to the failure to file actuarial report), 7805(b) (relating to the extent to which an Internal Revenue Se…
  8. Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Authority to disqualify. The Secretary of the Treasury, or delegate, after due notice and opportunity for hearing, may disqualify any appraiser for a violation of these rules as applicable to appraisers. (b)(1) (1) If any appraiser is disqualified pursuant to this subpart C, the appraiser is barred from present…
  9. Circular 230 § 10.8(c) — Return preparation and application of rules to other individuals.
    Joint BoardRegulationsDec 30, 2016★ strong match
    …gn tax returns and claims for refund. For purposes of this paragraph, an individual described in 26 CFR 301.7701-15(f) is not treated as having prepared all or a substantial portion of the document by reason of such assistance.
  10. Joint BoardRegulationsDec 30, 2016★ strong match
    …a)(8) (8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.
  11. 20 C.F.R. § 901.20 — Standards of performance of actuarial services.
    Joint BoardRegulationsOct 18, 2016related by meaning
    In the discharge of duties required by ERISA of enrolled actuaries with respect to any plan to which the Act applies:
  12. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016
    …y 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 number the RIN which identifies each regulatory action listed in the…
  13. Circular 230 § 10.6(d)(4) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016
    …) Fee. A reasonable nonrefundable fee may be charged for each application for renewal filed. See 26 CFR part 300. (d)(7) (7) Forms. Forms required for renewal may be obtained by sending a written request to the address specified by the Internal Revenue Service or from such other source as the Internal Revenue Service w…
  14. Circular 230 § 10.60(b) — Institution of proceeding.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Whenever a penalty has been assessed against an appraiser under the Internal Revenue Code and an appropriate officer or employee in an office established to enforce this part determines that the appraiser acted willfully, recklessly, or through gross incompetence with respect to the proscribed conduct, the appr…
  15. Circular 230 § 10.30(a) — Solicitation.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (a) Advertising and solicitation restrictions.
  16. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  17. 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.
  18. Circular 230 § 10.5(b) — Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016★ strong match
    …become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. See 26 CFR part 300.
  19. Circular 230 § 10.52(b) — Violations subject to sanction.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
  20. Circular 230 § 10.64(f) — Answer; default.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (f) (f) Effective/applicability date. This section is applicable beginning August 2, 2011.