Joint BoardRegulationsSep 18, 2025related by meaning
(p) (p) Applicability date. Generally, this section applies to the enrollment cycle beginning January 1, 2011, and all subsequent enrollment cycles. Paragraphs (f)(2)(i)(D), (f)(2)(ii)(A), (f)(2)(ii)(B), (f)(3)(iv)(C), (f)(3)(v)(C), (f)(3)(v)(F), (I)(7)(i), and (o)(9) of this section apply to all enrollment cycles endi…
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…
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…
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
…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…
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
…of the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-0951. The regulations (20 CFR part 901) require that records be kept that verify satisfaction of requirements and requirements for certificates of completion of continuing education. It is estimated that this recordkeeping will take .25 hours and…
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…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
Joint BoardRegulationsOct 11, 2017related by meaning
(e) (e) Sanctions to be imposed. The sanctions imposed by this section shall take into account all relevant facts and circumstances.
Joint BoardRegulationsOct 18, 2016related by meaning
As used in this part, the term:
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…
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…
Joint BoardRegulationsOct 18, 2016related by meaning
(a) (a) Charges. A complaint initiating a suspension or termination proceeding shall describe the allegations which are the basis for the proceeding, and fairly inform the respondent of the charges against him/her.
Joint BoardRegulationsOct 11, 2017related by meaning
(a) (a) A practitioner may be sanctioned under § 10.50 if the practitioner—
(a)(1) (1) Willfully violates any of the regulations (other than § 10.33) contained in this part; or
(a)(2) (2) Recklessly or through gross incompetence (within the meaning of § 10.51(a)(13)) violates § 10.34, § 10.35, § 10.36 or § 10.37.
Joint BoardRegulationsOct 18, 2016related by meaning
The Joint Board reserves the power to issue such special orders as it may deem proper in any case within the purview of this part.
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.
Joint BoardRegulationsDec 30, 2016related by meaning
(b) (b) Specification of sanction. The complaint must specify the sanction sought against the practitioner or appraiser. If the sanction sought is a suspension, the duration of the suspension sought must be specified.
Joint BoardRegulationsOct 18, 2016related by meaning
(b) (b) Depositions. The deposition of any witness taken pursuant to § 901.46 may be admitted.
Joint BoardRegulationsOct 18, 2016related by meaning
(c) (c) Any extension or extensions of time under §§ 902.4(d) and 902.5(b) shall not cumulatively total more than ten days (excepting Saturdays, Sundays and legal public holidays). If an extension is invoked in connection with an initial determination under § 902.4(d), any unused days of such extension may be invoked i…
Joint BoardRegulationsDec 30, 2016related by meaning
(b) (b) Voluntary sanction
(b)(1) (1) In general. In lieu of a proceeding being instituted or continued under § 10.60(a), a practitioner or appraiser (or employer, firm or other entity, if applicable) may offer a consent to be sanctioned under § 10.50.
(b)(2) (2) Discretion; acceptance or declination. The Commissioner,…
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.