News from the Joint Board

 

Current rosters

Roster of active enrolled actuaries XLSX

Current as of December 17, 2025. Roster will be updated regularly.

Roster of qualifying sponsors PDF

Current as of December 17, 2025. Roster will be updated regularly.

Joint Board renewal application now available

The renewal application for enrollment for the April 1, 2026 - March 31, 2029, period is now available.

General instructions for enrolled actuaries currently in active status

To timely renew your enrollment, you must complete your continuing professional education (CPE) requirements by December 31, 2025 and submit your completed Form 5434-A, Joint Board for the Enrollment of Actuaries - Application for Renewal of Enrollment PDF PDF and renewal fee by March 2, 2026. Before completing and submitting your Form 5434-A, make sure you review the requirements for renewal set forth at section 901.11 of the Joint Board regulations.

If you meet both deadlines, you may begin using the "26-" prefix with your enrollment number beginning April 1, 2026, regardless of whether you received an official renewal notice from the Joint Board.

If you were not eligible to use the "23-" prefix, please follow the instructions for returning from inactive status, below.

Application and payment options

You have the option of applying and paying electronically at Pay.gov. If you use Pay.gov, you will be able to complete and submit your Form 5434-A online and pay your renewal fee by credit or debit card or bank account (ACH). If you choose not to use Pay.gov, you still may submit your completed Form 5434-A and renewal fee by USPS or a private delivery service. The address for both USPS and private delivery services is:

Internal Revenue Service
Office of Enrollment
127 International Drive, Room EA 125
Franklin, TN 37067

If you miss a deadline

If you miss either deadline and do not receive an official renewal notice dated prior to April 1, 2026, you will be treated as inactive from April 1, 2026, until the date the Joint Board sends your official renewal notice. Renewal applications are processed in the order that they are received. Therefore, if you miss a deadline, you could be placed in inactive status until your application is processed. While in inactive status, you are ineligible to perform services as an enrolled actuary. You may not, directly or indirectly, indicate you are enrolled or use the term "enrolled actuary," the designation "E.A.," or other form of reference of eligibility to perform pension actuarial services as an enrolled actuary.

Instructions for returning from Inactive Status

If you are in inactive status, to apply to return to active status for the April 1, 2026 - March 31, 2029, period, please review section 901.11 of the Joint Board regulations and follow the applicable instructions below. Note: You must apply for reinstatement to active status by Dec. 31, 2028, to avoid the additional requirements for reinstatement in the following cycle, or, if you are in your third inactive cycle, to avoid termination of your enrollment.

  • If you were eligible to use the “23-” prefix, you must satisfy the CPE hours requirement that would have applied had you timely renewed. You may submit your completed Form 5434-A and renewal fee at Pay.gov or by mail or private carrier. You may not use the “26-” prefix or perform services after March 31, 2026, until you receive an official renewal notice.
  • If you were not eligible to use the “23-” prefix, you must satisfy an increased CPE hours requirement, as well as a certified pension actuarial requirement. These requirements are set forth at section 901.11(l)(7)(ii) or (iii) of the Joint Board regulations. After you have satisfied these requirements:
    • Complete Form 5434-A PDF PDF. Your Form 5434-A should reflect the increased CPE hours specified at section 901.11(l)(7)(ii) or (iii) of the Joint Board regulations, depending on whether you are in your second or third inactive cycle, respectively.
    • Complete Schedule A (from Form 5434 PDF 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 that you believe will qualify as responsible pension actuarial experience (not merely responsible actuarial experience). The individual(s) asked to certify your responsible pension actuarial experience must meet the requirements of section 901.1(j).
    • Submit your completed Form 5434-A, Schedule(s) A, and renewal fee to the address indicated on Form 5434-A. Do not use Pay.gov.

Please note that if the most recent prefix you were eligible to use was "14-" or earlier, your enrollment has terminated, and you must apply for enrollment as a new enrolled actuary by submitting Form 5434. Please see section 901.12 of the Joint Board regulations for the requirements for initial enrollment, including the 10-year limit for recognition of the EA-2 examinations in section 901.12(d) of the Joint Board regulations.

Joint Board final regulations amending continuing professional education requirements

The Joint Board has issued Final amendment to the CPE requirements.

These changes:

  • Remove the physical presence requirement for formal programs.
  • Modify the CPE requirement for certain actuaries who seek to return to active enrollment from inactive status due to their failure to timely satisfy the renewal requirements in the first enrollment cycle after their initial enrollment.
  • Remove the physical location requirement for certificates of instruction and completion.
  • Add a requirement that certificates of instruction reflect the hours credited toward the formal program requirement.

Effective and applicability dates: These changes were effective Sept. 18, 2025, and apply to all enrollment cycles ending after Sept. 18, 2025. The temporary physical presence waiver announced in IR-2024-70, March 13, 2024, remained in effect until Sept. 18, 2025.

Guidance for sponsors

Information about initial and continued recognition as qualifying sponsor of continuing professional education programs PDF. (updated 10/2023)

User fees relating to enrolled actuaries

Final IRS/Treasury regulations, issued on Oct. 20, 2023, increase both the enrollment and renewal of enrollment user fees for enrolled actuaries from $250 to $680. The new fees are applicable beginning Nov. 20, 2023

Notice of amendment to Advisory Committee Charter

Pursuant to 41 CFR 102-3.80, the Joint Board provides notice of an amendment to the charter of the Advisory Committee on Actuarial Examinations PDF. This amendment, which was adopted on Feb. 28, 2025, makes minor wording changes to the description of the member selection process under section 12 of the charter.

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Page Last Reviewed or Updated: 14-Jan-2026