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1. 75 FR 81454 — Privacy Act of 1974; Implementation
   Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
   t Files” will be listed as “JBEA-4, Enrolled Actuary Enrollment Records.” c. The following systems will be deleted from the listing of exempt systems: JBEA—Application Files; JBEA—General Information; and JBEA—Suspension and Termination Files. d. Language such as “Exemption will be claimed” (§ 903.8(b)), which incorrec…
2. Circular 230 § 10.72(d)(3)(iii) — Hearings.
   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…
3. 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
   ordkeepers annually for a total of 1,000 burden hours. IRS received no public comments related to the recordkeeping requirements. Drafting Information The principal author of these regulations is Tom Morgan of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). Other p…
4. Circular 230 § 10.73(g) — Evidence.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (g) (g) Effective/applicability date. This section is applicable on September 26, 2007.
5. Circular 230 § 10.71(g) — Discovery.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (g) (g) Effective/applicability date. This section is applicable to proceedings initiated on or after September 26, 2007.
6. 20 C.F.R. § 903.8(a) — Exemptions.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (a) (a) Names of systems: JBEA-2, Enrolled Actuary Disciplinary Records; and JBEA-4, Enrolled Actuary Enrollment Records.
7. 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.
8. 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.
9. Circular 230 § 10.92 — Special orders.
   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.
10. 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
    cer, SE:W:CAR:MP:T:T:SP, Washington, DC 20224. Comments on the burden associated with this collection of information must be received by May 13, 2024. Comments and Requests for a Public Hearing Before these proposed amendments to the regulations are adopted as final regulations, consideration will be given to comments …
11. 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)).
12. Circular 230 § 10.22(c) — Diligence as to accuracy.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
13. 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.
14. Circular 230 § 10.82(h) — Expedited suspension.
    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.
15. Circular 230 § 10.31(b) — Negotiation of taxpayer checks.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
16. Circular 230 § 10.68(e) — Motions and requests.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (e) (e) Effective/applicability date. This section is applicable on September 26, 2007.
17. Circular 230 § 10.93 — Effective date.
    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.
18. Circular 230 § 10.62(d) — Contents of complaint.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
19. 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…
20. 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.