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Go to Treas. Reg. § 1.401(k)-2AD (not yet in the library — opens the official source)
25 documents · 0.19sAllIRCERISAPBGCJoint 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. 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…
  4. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016★ strong match
    …refore, a regulatory impact assessment is not required. ( printed page 8833) List of Subjects in 20 CFR Part 900 Organization and functions (Government agencies) Adoption of Amendments to the Regulations Accordingly, 20 CFR part 900 is amended as follows: PART 900—STATEMENT OF ORGANIZATION Paragraph 1. The authority ci…
  5. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010
    …Joint Board published a proposed rule to exempt five systems of records, designating the rule as 20 CFR part 903. On September 30, 1975 (40 FR 45113), the Joint Board published its proposed Privacy Act regulations, designating such regulations as 20 CFR part 903, and in the same publication, the Joint Board republished…
  6. Circular 230 § 10.3(d)(2) — Who may practice.
    Joint BoardRegulationsDec 30, 2016★ strong match
    …issues involving the following statutory provisions in title 26 of the United States Code: sections 401 (relating to qualification of employee plans), 403(a) (relating to whether an annuity plan meets the requirements of section 404(a)(2)), 404 (relating to deductibility of employer contributions), 405 (relating to qua…
  7. 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, 2011★ strong match
    …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…
  8. 20 C.F.R. § 901.20(f)(2) — Standards of performance of actuarial services.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (f)(2) (2) An enrolled actuary advising a client to take a position on any document to be filed with the Department of the Treasury, the Department of Labor, the Pension Benefit Guaranty Corporation, or any other applicable Federal or State entity (or preparing or signing such a return or document) generally may rely i…
  9. 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…
  10. 20 C.F.R. § 901.11(o)(4) — Enrollment procedures.
    Joint BoardRegulationsSep 18, 2025related by meaning
    (o)(4) (4) Example 4. (o)(4)(i) (i) Individual H, who was initially enrolled before January 1, 2008, completes 5 hours of core continuing professional education credit and 10 hours of non-core continuing professional education credit between January 1, 2011, and December 31, 2013. Accordingly, effective April 1, 2014, …
  11. Circular 230 § 10.25(a) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020
    …nt nongovernmental parties. (a)(4) (4) Particular matter involving specific parties is defined at 5 CFR 2637.201(c), or superseding post-employment regulations issued by the U.S. Office of Government Ethics.
  12. 20 C.F.R. § 901.30 — Authority to suspend or terminate enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    Under section 3042(b) of ERISA the Joint Board may, after notice and opportunity for a hearing, suspend or terminate the enrollment of an enrolled actuary if the Joint Board finds that such enrolled actuary
  13. Joint BoardRegulationsDec 30, 2016
    …a)(8) (8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.
  14. Circular 230 § 10.5(b) — Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016
    …become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. See 26 CFR part 300.
  15. Circular 230 § 10.8(c) — Return preparation and application of rules to other individuals.
    Joint BoardRegulationsDec 30, 2016
    …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.
  16. JBEA News: Notice of amendment to Advisory Committee Charter — Notice of amendment to Advisory Committee Charter
    Joint BoardJoint Board NoticesFeb 28, 2025
    Pursuant to 41 CFR 102-3.80, the Joint Board provides notice of an amendment to the charter of the Advisory Committee on Actuarial Examinations PDF. This amendment, which was adopted on Feb. 28, 2025, makes minor wording changes to the description of the member selection process under section 12 of the charter.
  17. Joint BoardRegulationsOct 18, 2016related by meaning
    This part contains rules governing the performance of actuarial services under the Employee Retirement Income Security Act of 1974, hereinafter also referred to as ERISA. Subpart A of this part sets forth definitions and eligibility to perform actuarial services; subpart B of this part sets forth rules governing the en…
  18. 20 C.F.R. § 901.12(f)(1)(v) — Eligibility for enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (f)(1)(v) (v) Disbarment or suspension from practice as an actuary, attorney, certified public accountant, public accountant, or an enrolled agent by any duly constituted authority of any state, possession, territory, Commonwealth, the District of Columbia, by any Federal Court of record, or by the Department of the Tr…
  19. 20 C.F.R. § 901.32 — Receipt of information concerning enrolled actuaries.
    Joint BoardRegulationsOct 18, 2016related by meaning
    If an officer or employee of the Department of the Treasury, the Department of Labor, the Pension Benefit Guaranty Corporation, or a member of the Joint Board has reason to believe that an enrolled actuary has violated any provision of this part, or if any such officer, employee or member receives information to that e…
  20. 20 C.F.R. § 901.72 — Additional rules.
    Joint BoardRegulationsOct 18, 2016related by meaning
    The Joint Board may, in notice or other guidance of general applicability, provide additional rules regarding the enrollment of actuaries.