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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
   …ater than the enrollment cycles, starting with the sponsor enrollment cycle beginning on January 1, 2012. For qualifying sponsors approved on or after January 1, 2008, and before January 1, 2012, the applicable sponsor enrollment cycle will end December 31, 2011. These regulations provide that a program's qualifying sp…
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
   …neligible to perform pension actuarial services as an enrolled actuary under ERISA and the Internal Revenue Code.
3. Circular 230 § 10.82(e) — Expedited suspension.
   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…
4. 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
   …neligible to perform pension actuarial services as an enrolled actuary under ERISA and the Internal Revenue Code.
5. 20 C.F.R. § 901.11(o)(6)(iii) — Enrollment procedures.
   Joint BoardRegulationsSep 18, 2025
   …neligible to perform pension actuarial services as an enrolled actuary under ERISA and the Internal Revenue Code.
6. Circular 230 § 10.60(d) — Institution of proceeding.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
7. Circular 230 § 10.61(b) — Conferences.
   Joint BoardRegulationsDec 30, 2016related by meaning
   … contained different terms. The Commissioner, or delegate, has the discretion to accept or reject a revised offer submitted in response to the declination or may counteroffer and act upon any accepted counteroffer.
8. Circular 230 § 10.69(c) — Representation; ex parte communication.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
9. Circular 230 § 10.72(g) — Hearings.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (g) (g) Effective/applicability date. This section is applicable beginning August 2, 2011.
10. Circular 230 § 10.29(d) — Conflicting interests.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
11. Circular 230 § 10.81(b) — Petition for reinstatement.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
12. Circular 230 § 10.91 — Saving provision.
    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…
13. Circular 230 § 10.50(d) — Sanctions.
    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).
14. 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.
15. 75 FR 81454 — Privacy Act of 1974; Implementation
    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…
16. Circular 230 § 10.30(e) — Solicitation.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
17. Circular 230 § 10.78(d) — Decision on review.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
18. Circular 230 § 10.52(b) — Violations subject to sanction.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
19. Circular 230 § 10.51(a)(9) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …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 by the bestowing of any gift, favor or thing of value. (a)(10) (10) Disb…
20. Circular 230 § 10.90(a)(3)(iv) — Records.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …t to resign from their status as a registered tax return preparer has been accepted by the Internal Revenue Service under § 10.61. (a)(5) (5) Disqualified appraisers. (a)(6) (6) Qualified continuing education providers, including providers— (a)(6)(i) (i) Who have obtained a qualifying continuing education provider numb…