Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
…nal 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 regulatory impact analysis.
Because no notice of proposed rulemaking is required, the pro…
Joint BoardRegulationsNov 6, 2020related by meaning
(b)(4) (4) No former Government employee may, within one year after Government employment is ended, communicate with or appear before, with the intent to influence, any employee of the Treasury Department in connection with the publication, withdrawal, amendment, modification, or interpretation of a rule the developmen…
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative 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 i…
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…
Joint BoardRegulationsOct 18, 2016related by meaning
(e)(4) (4) Review of administrative appeals from denial of requests to amend records. The Joint Board shall complete the review and notify the requester of the final agency decision within 30 days (exclusive of Saturdays, Sundays and legal public holidays) after the date of receipt of such appeal, unless it extends the…
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
was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.
Drafting Information The principal author of these regulations is Michael P. Brewer, IRS
( printed page 17769)
Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government E…
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
(e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsNov 6, 2020related by meaning
(e) (e) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part.
Joint BoardRegulationsOct 18, 2016related by meaning
(c)(2)(iii) (iii) With respect to subsections (d) (2), (3) and (4), (e)(4)(H), and (f)(4), the Joint Board believes that the imposition of these requirements, which presuppose access and provide for amending records, would impair the ability to conduct investigations and would be unnecessary for the same reasons stated…
Joint BoardRegulationsDec 30, 2016related by meaning
(g) (g) Effective/applicability date. This section is applicable to proceedings initiated on or after September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
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…
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
(e) (e) Additional time for briefs and responses. Notwithstanding the time for filing briefs and responses provided in paragraphs (b) and (c) of this section, the Secretary of the Treasury, or delegate deciding appeals, may, for good cause, authorize additional time for filing briefs and responses upon a motion of a pa…
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Federal tax matter. A Federal tax matter, as used in this section, is any matter concerning the application or interpretation of—
(d)(1) (1) A revenue provision as defined in section 6110(i)(1)(B) of the Internal Revenue Code;
(d)(2) (2) Any provision of law impacting a person's obligations under the internal r…
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.
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
Joint BoardRegulationsOct 18, 2016related by meaning
(f)(3) (3) Records exempt in whole or in part.
(f)(3)(i) (i) When an individual requests notification with respect to records concerning himself which have been compiled in reasonable anticipation of a civil action or proceeding either in a court or before an administrative tribunal, the Executive Director will neither…