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
…ease the number of hours spent studying the core technical rules may always undertake more than the minimum number of core hours. Accordingly, the Joint Board feels that including ethical standards as part of the required hours of core subject matter is appropriate.
Joint BoardRegulationsSep 18, 2025★ strong match
…certify, on the form prescribed by the Executive Director, that he/she has completed the applicable minimum number of hours of continuing professional education credit required by this paragraph (e) and satisfied the recordkeeping requirements of paragraph (j) of this section.
(e)(1) (1) Transition rule for renewal of …
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
…n The principal author of these regulations is Tom Morgan of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). Other personnel from the Treasury Department, the IRS, and the Joint Board also participated in the development of these regulations.
List of Subjects in 20…
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
…f Subjects in 20 CFR Part 901 Regulations governing the performance of actuarial services under the Employee Retirement Income Security Act of 1974
Proposed Amendments to the Regulations
Accordingly, 20 CFR part 901 is proposed to be amended as follows:
PART 901—REGULATIONS GOVERNING THE PERFORMANCE OF ACTUARIAL SERVIC…
Joint BoardRegulationsDec 30, 2016★ strong match
…nuity plan meets the requirements of section 404(a)(2)), 404 (relating to deductibility of employer contributions), 405 (relating to qualification of bond purchase plans), 412 (relating to funding requirements for certain employee plans), 413 (relating to application of qualification requirements to collectively bargai…
Joint BoardRegulationsNov 6, 2020
(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 BoardRegulationsOct 18, 2016★ strong match
…ediately preceding the date of application, the applicant shall have completed either—
(b)(1) (1) A minimum of 36 months of certified responsible pension actuarial experience; or
(b)(2) (2) A minimum of 60 months of certified responsible actuarial experience, including at least 18 months of certified responsible pensio…
Circular 230 § 10.6(e)(2)(i) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. Joint BoardRegulationsDec 30, 2016
(e)(2)(i) (i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.
(e)(2)(ii) (ii) Requirements for enrollment year. A minimum of 16 hours of continuing education credit, including …
Joint BoardRegulationsDec 30, 2016
(a) (a) Officer or employee of the Internal Revenue Service. If an officer or employee of the Internal Revenue Service has reason to believe a practitioner has violated any provision of this part, the officer or employee will promptly make a written report of the suspected violation. The report will explain the facts a…
Joint BoardRegulationsOct 18, 2016
(c) (c) Former government officers and employees
(c)(1) (1) Personal and substantial participation in the performance of actuarial services. No former officer or employee of the executive branch of the United States Government, of any independent agency of the United States, or of the District of Columbia, shall perfor…
Joint BoardRegulationsDec 30, 2016
…ng information of any third party taxpayers and replace it with a code;
(d)(3)(iv)(B) (B) Provide a key to the coded information; and
(d)(3)(iv)(C) (C) Notify the practitioner or appraiser, or authorized representative, of the restrictions on the use and disclosure of the returns and return information, the applicable …
81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries Joint BoardFinal Rules (FR)Feb 23, 2016related by meaning
to be elected from among the Treasury Department representatives, and the Secretary is to be elected from among the Labor Department representatives. On April 27, 1981, the Secretaries of Treasury and Labor approved restated Bylaws of the Joint Board (the 1981 Bylaws). Sections 3(b) and 3(c) of the 1981 Bylaws provide…
Joint BoardRegulationsDec 30, 2016related by meaning
(a)(2)(iv) (iv) Not rely upon representations, statements, findings, or agreements (including projections, financial forecasts, or appraisals) of the taxpayer or any other person if reliance on them would be unreasonable;
(a)(2)(v) (v) Relate applicable law and authorities to facts; and
(a)(2)(vi) (vi) Not, in evaluati…
Circular 230 § 10.7(c) — Representing oneself; participating in rulemaking; limited practice; and special appearances. Joint BoardRegulationsDec 30, 2016
…dividual may represent a member of his or her immediate family.
(c)(1)(ii) (ii) A regular full-time employee of an individual employer may represent the employer.
(c)(1)(iii) (iii) A general partner or a regular full-time employee of a partnership may represent the partnership.
(c)(1)(iv) (iv) A bona fide officer or a …
Joint BoardRegulationsOct 18, 2016related by meaning
(b) (b) Members of the staffs of the Departments of the Treasury and of Labor, by arrangement with the Joint Board, perform such services as may be appropriate in assisting the Board in the discharge of its responsibilities.
Circular 230 § 10.4(d)(5) — Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. Joint BoardRegulationsDec 30, 2016
…esting such enrollment based on former employment with the Internal Revenue Service must have had a minimum of five years continuous employment with the Internal Revenue Service during which the applicant must have been regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and the r…
Joint BoardRegulationsDec 30, 2016related by meaning
(a) (a) Advisory committees. To promote and maintain the public's confidence in tax advisors, the Internal Revenue Service is authorized to establish one or more advisory committees composed of at least six individuals authorized to practice before the Internal Revenue Service. Membership of an advisory committee must …
Joint BoardRegulationsNov 15, 2019related by meaning
(c) (c) Definitions. For purposes of this section—
(c)(1) (1) Contingent fee is any fee that is based, in whole or in part, on whether or not a position taken on a tax return or other filing avoids challenge by the Internal Revenue Service or is sustained either by the Internal Revenue Service or in litigation. A conti…
Joint BoardRegulationsOct 18, 2016related by meaning
Pursuant to the Bylaws, the Joint Board consists of three members appointed by the Secretary of the Treasury and two members appointed by the Secretary of Labor. The Board elects a Chairman and a Secretary from among the Department of the Treasury and the Department of Labor members. The Pension Benefit Guaranty Corpor…
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, 2011
…e final regulations (TD 9517) that are the subject of this correction are under section 3042 of the Employee Retirement Income Security Act of 1974 (88 Stat. 829), Public Law 93-406 (ERISA).
Need for Correction