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Go to T.C. Summary Op. 2014-17 (not yet in the library — opens the official source)
41 documents · 0.07sAllIRCERISAPBGCJoint Board
  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
    …ices as an enrolled actuary under ERISA and the Internal Revenue Code from April 1 through June 24, 2014. Example 3. Individual G, who was initially enrolled before January 1, 2008, completes only 8 hours of core continuing professional education credit and 24 hours of non-core continuing professional education credit …
  2. 20 C.F.R. § 901.11(o)(3) — Enrollment procedures.
    Joint BoardRegulationsSep 18, 2025
    …mber 31, 2013. G completes another 6 hours of core continuing professional education on January 15, 2014, and files an application for return to active status on January 20, 2014. G's application shows the timely completion of 32 hours of continuing professional education plus the additional 4 hours of continuing profe…
  3. 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
    …ices as an enrolled actuary under ERISA and the Internal Revenue Code from April 1 through June 24, 2014. (3) Example 3. Individual G, who was initially enrolled before January 1, 2008, completes only 8 hours of core continuing professional education credit and 24 hours of non-core continuing professional education cre…
  4. 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
    …ices as an enrolled actuary under ERISA and the Internal Revenue Code from April 1 through June 24, 2014. (3) Example 3. Individual G, who was initially enrolled before January 1, 2008, completes only 8 hours of core continuing professional education credit and 24 hours of non-core continuing professional education cre…
  5. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (a)(5) (5) Rule includes Treasury regulations, whether issued 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)).
  6. Circular 230 § 10.37(e) — Requirements for written advice.
    Joint BoardRegulationsDec 30, 2016★ strong match
    … Effective/applicability date. This section is applicable to written advice rendered after June 12, 2014.
  7. Circular 230 § 10.82(h) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (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.
  8. Circular 230 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
  9. Circular 230 § 10.91 — Saving provision.
    Joint BoardRegulationsDec 30, 2016★ strong match
    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…
  10. 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…
  11. Circular 230 § 10.76(a)(2) — Decision of Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (a)(2) (2) Summary adjudication. In the event that a motion for summary adjudication is filed, the Administrative Law Judge should rule on the motion for summary adjudication within 60 days after the party in opposition files a written response, or if no written response is filed, within 90 days after the motion for su…
  12. Circular 230 § 10.35(b) — Competence.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
  13. Circular 230 § 10.31(b) — Negotiation of taxpayer checks.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
  14. Circular 230 § 10.22(c) — Diligence as to accuracy.
    Joint BoardRegulationsDec 30, 2016★ strong match
    …is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
  15. Joint BoardRegulationsDec 30, 2016★ strong match
    … applicable beginning August 2, 2011, except that paragraph (a)(1) is applicable beginning June 12, 2014.
  16. 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…
  17. Circular 230 § 10.81(b) — Petition for reinstatement.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
  18. Circular 230 § 10.33(c) — Best practices for tax advisors.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Applicability date. This section is effective after June 20, 2005.
  19. 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.
  20. Circular 230 § 10.0(b) — Scope of part.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning August 2, 2011.