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
…ween October 1 and March 1 of every third year thereafter. An enrolled actuary seeking renewal must complete the required continuing professional education hours prior to submitting an application for renewal, but in no event later than the December 31 immediately preceding the March 1 due date for the application for …
Joint BoardRegulationsSep 18, 2025★ strong match
(o)(6)(i) (i) The facts are the same as in paragraph (o)(4) of this section (Example 4), except H completes 2 hours of core continuing professional education credit and 8 hours of non-core continuing professional education credit between January 1, 2014, and December 31, 2016, and 12 hours of core continuing profession…
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
…ed. Under these rules, those who initially enroll during the first year of an enrollment cycle must complete 24 hours of continuing professional education; those who enroll during the second year of an enrollment cycle must complete 12 hours of continuing professional education; and those who enroll during the third ye…
Joint BoardRegulationsDec 30, 2016★ strong match
…ivil or criminal proceeding (including suits for injunctive relief), relating to any taxpayer's tax liability or relating to the practitioner's own tax liability, for—
(b)(4)(i) (i) Instituting or maintaining proceedings primarily for delay;
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
…ed. Under these rules, those who initially enroll during the first year of an enrollment cycle must complete 24 hours of continuing professional education; those who enroll during the second year of an enrollment cycle must complete 12 hours of continuing professional education; and those who enroll during the third ye…
Joint BoardRegulationsOct 18, 2016★ strong match
…em or systems of records would impair the ability of the Joint Board and its agents to successfully complete investigations of suspected or alleged violators of the regulations governing the performance of actuarial services with respect to plans to which ERISA applies. Individuals who learn that they are suspected of …
Joint BoardRegulationsDec 30, 2016★ strong match
(e) (e) Withdrawal of exhibits. If any document, record, or other paper is introduced in evidence as an exhibit, the Administrative Law Judge may authorize the withdrawal of the exhibit subject to any conditions that he or she deems proper.
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★ strong match
…ours 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 two hours of ethics or professional conduct, must be completed dur…
Joint BoardJoint Board NoticesApr 1, 2026★ strong match
…ard regulations, depending on whether you are in your second or third inactive cycle, respectively. Complete Schedule A (from Form 5434 PDF). Complete a separate Schedule A for each employer within the applicable period specified under section 901.11(l)(7)(ii) or (iii), as applicable. You should report only experience …
Joint BoardRegulationsOct 18, 2016★ strong match
… following as may be appropriate in the particular case:
(d)(1) (1) Normal cost.
(d)(2) (2) Accrued liability.
(d)(3) (3) Payment required to amortize a liability or other amount over a period of time.
(d)(4) (4) Actuarial gain or loss.
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
(c) (c) Disreputable conduct. The enrollment of an actuary may be suspended or terminated if it is found that the actuary has, at any time after he/she applied for enrollment, engaged in any conduct set forth in § 901.12(f) or other conduct evidencing fraud, dishonesty, or breach of trust. Such other conduct includes, …
Joint BoardRegulationsDec 30, 2016
…e Code and the regulations thereunder) of the respondent. Service by this method will be considered complete, provided the complaint is addressed to the respondent at the respondent's last known address as determined under section 6212 of the Internal Revenue Code and the regulations thereunder.
(a)(3)(ii) (ii) Service…
Joint BoardRegulationsOct 18, 2016related by meaning
Under section 3042(b) of ERISA the Joint Board may, after notice and opportunity for a hearing, suspend or terminate the enrollment of an enrolled actuary if the Joint Board finds that such enrolled actuary
Joint BoardRegulationsOct 11, 2017related by meaning
(c)(3)(i) (i) Any monetary penalty imposed on a practitioner under this paragraph (c) may be in addition to or in lieu of any suspension, disbarment or censure and may be in addition to a penalty imposed on an employer, firm or other entity under paragraph (c)(1)(ii) of this section.
(c)(3)(ii) (ii) Any monetary penalt…
20 C.F.R. § 901.52 — Effect of suspension, termination or resignation of enrollment; surrender of enrollment certificate. Joint BoardRegulationsOct 18, 2016related by meaning
If the respondent's enrollment is suspended, the respondent shall not thereafter be permitted to perform actuarial services under ERISA during the period of suspension. If the respondent's enrollment is terminated, the respondent shall not thereafter be permitted to perform actuarial serv- ices under ERISA unless and u…
Joint BoardRegulationsDec 30, 2016related by meaning
(e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsOct 18, 2016related by meaning
If it appears to the Executive Director that the respondent in his/her answer falsely and in bad faith denies a material allegation of fact in the complaint or states that the respondent has no knowledge sufficient to form a belief when he/she in fact possesses such knowledge, or if it appears that the respondent has k…
Joint BoardJoint Board NoticesDec 31, 2025
To timely renew your enrollment, you must complete your continuing professional education (CPE) requirements by Dec. 31, 2025 and submit your completed Form 5434-A, Joint Board for the Enrollment of Actuaries - Application for Renewal of Enrollment PDF and renewal fee by March 2, 2026. Before completing and submitting …
Joint BoardRegulationsOct 18, 2016related by meaning
(b) (b) Voluntary suspension or termination of enrollment. An enrolled actuary, in order to avoid the initiation or conclusion of a suspension or termination proceeding, may offer his/her consent to suspension or termination of enrollment or may offer his/her resignation. The Executive Director may accept the offered r…