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
In response to comments, these regulations clarify that it is only the qualifying sponsor of a program that may issue a certificate of participation. These regulations provide that qualifying sponsors shall provide each instructor, discussion leader, or speaker with a certificate of instruction that lists the name of …
Joint BoardRegulationsDec 30, 2016related by meaning
(e) (e) Conference. An authorized representative of the Internal Revenue Service will preside at a conference described in this section. The conference will be held at a place and time selected by the Internal Revenue Service, but no sooner than 14 calendar days after the date by which the response must be filed with t…
Joint BoardRegulationsNov 6, 2020related by meaning
…ssued 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)).
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsDec 30, 2016related by meaning
…er entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded or, in accordance with § 10.62, subject to a proceeding for sanctions described in § 10.50.
Joint BoardRegulationsDec 30, 2016related by meaning
… Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public inspection of documents. The Secretary of the Treasury, or delegate, shall ensure that all names, addresses or other identifying details of third party taxpayers are redacted an…
Circular 230 § 10.6(d) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. Joint BoardRegulationsDec 30, 2016★ strong match
…tirement plan agents, and registered tax return preparers must renew their status with the Internal Revenue Service to maintain eligibility to practice before the Internal Revenue Service. Failure to receive notification from the Internal Revenue Service of the renewal requirement will not be justification for the indi…
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsOct 11, 2017related by meaning
(b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
… 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, will apply subpart D and E of this par…
Joint BoardRegulationsDec 30, 2016related by meaning
Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
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, 2024related by meaning
…S Return Preparer Office, the Department of the Treasury (the Treasury Department) and the Internal Revenue Service (IRS) will publish for public availability any comment, whether submitted electronically or on paper, to its public docket. The Treasury Department and the IRS are collecting comments on behalf of the Joi…
Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
…ts should be sent to: Executive Director, Joint Board for the Enrollment of Actuaries, c/o Internal Revenue Service/Office of Professional Responsibility, SE:OPR, 1111 Constitution Avenue, NW., Washington, DC 20224. Comments will be available for inspection and copying in the IRS Freedom of Information Reading Room (Ro…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
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
….11(f)(2)(i)(G) and (H),”.
Guy R. Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2011-33197 Filed 12-27-11; 8:45 am]
BILLING CODE 4810-25-P
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
(g) (g) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsOct 11, 2017related by meaning
(d) (d) Authority to accept a practitioner's consent to sanction. The Internal Revenue Service may accept a practitioner's offer of consent to be sanctioned under § 10.50 in lieu of instituting or continuing a proceeding under § 10.60(a).
Joint BoardRegulationsNov 6, 2020related by meaning
(e) (e) Effective/applicability date. This section is applicable on September 26, 2007.