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Go to I.R.C. § 901 (not yet in the library — opens the official source)
46 documents · 0.01sAllIRCERISAPBGCJoint Board
  1. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016★ strong match
    As used in this part, the term:
  2. 20 C.F.R. § 901.11(g)(6) — Enrollment procedures.
    Joint BoardRegulationsSep 18, 2025
    …— (g)(7)(i) (i) Achieving a passing score on the Joint Board pension examination, as described in § 901.12(d)(1)(i), administered under this part during the applicable enrollment cycle; and
  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, 2011★ strong match
    …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 follows: PART…
  4. 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
    …nt 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 amended as f…
  5. 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
    …nt 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 EMPLOYEE…
  6. 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…
  7. Circular 230 § 10.82(b) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) To whom applicable. This section applies to any practitioner who, within 5 years prior to the date that a show cause order under this section's expedited suspension procedures is served: (b)(1) (1) Has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cau…
  8. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (a)(5) (5) Rule includes Treasury regulations, whether issued or under preparation for issuance as notices of proposed rulemaking or as Treasury decisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
  9. Joint BoardRegulationsOct 18, 2016★ strong match
    (b) (b) Depositions. The deposition of any witness taken pursuant to § 901.46 may be admitted.
  10. 20 C.F.R. § 901.31(a) — Grounds for suspension or termination of enrollment.
    Joint BoardRegulationsOct 18, 2016★ strong match
    …minated if it is found that the actuary did not satisfy the eligibility requirements set forth in § 901.11 or § 901.12.
  11. 20 C.F.R. § 901.2(a) — Eligibility to perform actuarial services.
    Joint BoardRegulationsOct 18, 2016
    …ance set forth in subpart C of this part, any individual who is an enrolled actuary as defined in § 901.1(g) may perform actuarial services required under ERISA or regulations thereunder. Where a corporation, partnership, or other entity is engaged to provide actuarial services, such services may be provided on its beh…
  12. 20 C.F.R. § 901.12(f)(1)(iii) — Eligibility for enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (f)(1)(iii) (iii) Willfully failing to make a Federal tax return in violation of the revenue laws of the United States, or evading, attempting to evade, or participating in any way in evading or attempting to evade any federal tax or payment thereof, knowingly counseling or suggesting to a client or prospective client …
  13. JBEA News: Instructions for returning from inactive status — Instructions for returning from inactive status
    Joint BoardJoint Board NoticesApr 1, 2026
    t section 901.11(l)(7)(ii) or (iii) of the Joint Board regulations, depending on whether you are in your second or third inactive cycle, respectively. Complete Schedule A (from Form 5434 PDF). Complete a separate Schedule A for each employer within the applicable period specified under section 901.11(l)(7)(ii) or (iii)…
  14. Circular 230 § 10.51(a)(9) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(9) (9) Directly or indirectly attempting to influence, or offering or agreeing to attempt to influence, the official action of any officer or employee of the Internal Revenue Service by the use of threats, false accusations, duress or coercion, by the offer of any special inducement or promise of an advantage, or b…
  15. 20 C.F.R. § 901.30(a) — Authority to suspend or terminate enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (a) (a) Has failed to discharge his/her duties under ERISA, or
  16. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
    h respect to this rule are unnecessary, and good cause for making this direct final rule effective 90 days after publication in the Federal Register . Pursuant to Executive Order 12866, it has been determined that this direct final rule is not a significant regulatory action, and therefore, does not require a regulator…
  17. 20 C.F.R. § 901.10(a) — Application for enrollment.
    Joint BoardRegulationsOct 18, 2016
    (a) (a) Form. As a requirement for enrollment, an applicant shall file with the Executive Director of the Joint Board a properly executed application on a form or forms specified by the Joint Board, and shall agree to comply with these regulations and any other guidance as required by the Joint Board. A reasonable non-…
  18. 20 C.F.R. § 903.4(d) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exemptions. The procedures specified in paragraphs (a), (b) and (c) of this section shall not apply to: (1) Systems of records exempted pursuant to 5 U.S.C. 552a(k); (2) information compiled in reasonable anticipation of a civil action or proceeding (see 5 U.S.C. 552a(d)(5)); or (3) information regarding an ind…
  19. 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.
  20. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016related by meaning
    amendments are the most efficient means for the Joint Board to harmonize the regulations and Bylaws involving the Board's internal election procedure. Accordingly, pursuant to 5 U.S.C. 553(a)(2), 553(b)(3)(A), and 553(b)(3)(B), the Joint Board finds good cause that prior notice and other public procedures with respect …