Joint BoardRegulationsSep 18, 2025related by meaning
(o)(8) (8) Example 8. The facts are the same as in paragraph (o)(7) of this section (Example 7), except that J completes 17 hours of core continuing professional education credit and 16 hours of non-core continuing professional education credit between January 1, 2014, and February 12, 2015. Accordingly, because as of …
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
017, and December 31, 2019, in order to apply for renewal of enrollment effective April 1, 2020.
Example 6.
(i) The facts are the same as in
Example 4 except H completes 2 hours of core continuing professional education credit and 8 hours of non-core continuing professional education credit between January 1, 2014, and…
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…
Joint BoardRegulationsOct 18, 2016related by meaning
(b) (b) Form of request to amend records. In order to be subject to the provisions of this section, a request to amend records shall:
(b)(1) (1) Be made in writing and signed by the person making the request, who must be the individual about whom the record is maintained, or his duly authorized representative. (See § 9…
Joint BoardRegulationsOct 18, 2016related by meaning
(f) (f) Notification of determination
(f)(1) (1) In general. The Executive Director shall, except as otherwise provided in this paragraph, notify an individual requester as to whether or not a system of records contains a record regarding such individual. Such notification shall be made within 30 days (excluding Saturd…
Circular 230 § 10.6(h)(2)(ii) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. Joint BoardRegulationsDec 30, 2016related by meaning
(h)(2)(ii) (ii) The location of the program;
(h)(2)(iii) (iii) The title of the program and copy of its content;
(h)(2)(iv) (iv) The dates of the program; and
(h)(2)(v) (v) The credit hours claimed.
(h)(2)(i) (i) Waivers.
(h)(1) (1) Waiver from the continuing education requirements for a given period may be granted for…
90 FR 40231 — Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries Joint BoardFinal Rules (FR)Aug 19, 2025related by meaning
latory Planning and Review
This rule has been designated as not significant for purposes of Executive Order 12866, as amended.
Paperwork Reduction Act The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (PRA) generally requires that a Federal agency obtain the approval of the Office of Management and Budget (OMB)…
Joint BoardRegulationsDec 30, 2016related by meaning
Any proceeding instituted under this part prior to June 12, 2014, for which a final decision has not been reached or for which judicial review is still available is not affected by these revisions. Any proceeding under this part based on conduct engaged in prior to June 12, 2014, which is instituted after that date, wi…
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Limitations. Discovery shall not be authorized if—
(d)(1) (1) The request fails to meet any requirement set forth in paragraph (a) of this section;
(d)(2) (2) It will unduly delay the proceeding;
(d)(3) (3) It will place an undue burden on the party required to produce the discovery sought;
(d)(4) (4) It is fri…
Joint BoardRegulationsDec 30, 2016related by meaning
(b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(3)(iii) (iii) Use of returns and return information. Recipients of returns and return information under this paragraph (d)(3) may use the returns or return information solely in the action or proceeding, or in preparation for the action or proceeding, with respect to which the disclosure was made.
(d)(3)(iv) (iv) P…
Joint BoardRegulationsDec 30, 2016related by meaning
(a)(2) (2) Where the requested records or information are not in the possession of, or subject to the control of, the practitioner or the practitioner's client, the practitioner must promptly notify the requesting Internal Revenue Service officer or employee and the practitioner must provide any information that the pr…
Joint BoardRegulationsDec 30, 2016related by meaning
(b) (b) For purposes of this section, Records of the client include all documents or written or electronic materials provided to the practitioner, or obtained by the practitioner in the course of the practitioner's representation of the client, that preexisted the retention of the practitioner by the client. The term a…
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
orrection are under section 3042 of the Employee Retirement Income Security Act of 1974 (88 Stat. 829), Public Law 93-406 (ERISA).
Need for Correction As published, final regulations (TD 9517) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the pub…
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…
Joint BoardRegulationsOct 18, 2016related by meaning
(b) (b) The term individual means a citizen of the United States or an alien lawfully admitted for permanent residence;
Joint BoardRegulationsDec 30, 2016related by meaning
(a)(4) (4) Practice before the Internal Revenue Service comprehends all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such prese…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Destruction of report. No report made under paragraph (a) or (b) of this section shall be maintained unless retention of the report is permissible under the applicable records control schedule as approved by the National Archives and Records Administration and designated in the Internal Revenue Manual. Reports …
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.
Joint BoardRegulationsNov 15, 2019related by meaning
(d) (d) Effective/applicability date. This section is applicable for fee arrangements entered into after March 26, 2008.