Privacy Act of 1974, as Amended, 80529-80535 [2010-32160]

Agencies

• Joint Board for Enrollment of Actuaries

[Federal Register Volume 75, Number 245 (Wednesday, December 22, 2010)]
[Notices]
[Pages 80529-80535]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-32160]


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JOINT BOARD FOR ENROLLMENT OF ACTUARIES


Privacy Act of 1974, as Amended

AGENCY: Joint Board for the Enrollment of Actuaries.

ACTION: Notice of proposed alterations to three Privacy Act systems of 
records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, the Joint Board for the Enrollment of Actuaries 
(Joint Board) gives notice of proposed alterations to three Privacy Act 
systems of records related to its functions: JBEA-2, Charge Case 
Inventory Files; JBEA-4, Enrollment Files; and JBEA-6, General 
Correspondence File.

DATES: Comments must be received no later than January 21, 2011. The 
proposed altered systems will become effective January 31, 2011, unless 
the Joint Board receives comments which cause reconsideration of this 
action.

ADDRESSES: Comments should be sent to: Executive Director, Joint Board 
for the Enrollment of Actuaries, c/o Internal Revenue Service/Office of 
Professional Responsibility, SE:OPR, 1111 Constitution Avenue, NW., 
Washington, DC 20224. Comments will be available for inspection and 
copying in the Internal Revenue Service Freedom of Information Reading 
Room (Room 1621) at the above address. The telephone number for the 
Reading Room is (202) 622-5164 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Earl Prater, Senior Counsel, Office of 
Professional Responsibility, at (202) 622-8018 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: Pursuant to section 3041 of the Employee 
Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1241, the 
Secretary of Labor and the Secretary of the Treasury established the 
Joint Board. The Joint Board consists of three members appointed by the 
Secretary of the Treasury and two members appointed by the Secretary of 
Labor. A non-voting representative of the Pension Benefit Guaranty 
Corporation participates in the Joint Board's discussions. The Joint 
Board, in carrying out its responsibilities under ERISA, is advised and 
assisted by the Executive Director, a position established within the 
Office of Professional Responsibility, Internal Revenue Service.
    Section 3042 of ERISA provides that the Joint Board shall, by 
regulations, establish reasonable standards and qualifications for 
individuals performing actuarial services pertaining to plans covered 
by ERISA and shall enroll such individuals if the Joint Board finds 
they satisfy such standards and qualifications. Section 3042 of ERISA 
also provides that the Joint Board may, after notice and an opportunity 
for a hearing, suspend or terminate the enrollment of an individual if 
the Joint Board finds that such individual has failed to discharge his 
or her duties under ERISA or does not satisfy the requirements for 
enrollment that were in effect at the time of enrollment. The Joint 
Board's regulations are set out at 20 CFR parts 900 through 903.
    The Joint Board currently maintains nine Privacy Act systems of 
records related to its functions. As described below, the Joint Board 
proposes to consolidate the nine current systems into three altered 
systems: JBEA-2, Enrolled Actuary Disciplinary Records; JBEA-4, 
Enrolled Actuary Enrollment Records; and JBEA-6, Correspondence and 
Miscellaneous Records.

(1) JBEA-2--Charge Case Inventory Files

    The following alterations to this system of records are proposed:
    (a) To change the title of the system to ``Enrolled Actuary 
Disciplinary Records'';
    (b) To consolidate in this system of records all disciplinary-
related records from this system and from the following systems--
    JBEA-4, Enrollment Files;
    JBEA-8, Suspension and Termination Files;
    JBEA-9, Suspension and Termination Roster;
    (c) To make necessary additions to Categories of Individuals 
Covered by the System, Categories of Records in the System, and 
Retrievability;
    (d) To add to the system notice the required data elements of 
Purpose(s) and Record Source Categories;
    (e) To restate, for clarity and specificity, a routine use 
authorizing disclosure to the Department of Justice for advice or 
action;
    (f) To restate, for clarity and specificity, a routine use 
authorizing disclosure in response to a court subpoena and for other 
litigation purposes;
    (g) To restate, for clarity and specificity, a routine use 
authorizing disclosure to a Federal agency in response to its request 
in connection with the hiring or retaining of an employee, the issuance 
of a security clearance, the letting of a contract, or the issuance of 
a license, grant, or other benefit, and to include in the routine use 
disclosure to a state, local, tribal, or foreign agency, or other 
public authority;
    (h) To restate, for clarity and specificity, a routine use 
authorizing disclosure to law enforcement authorities of apparent 
violations of civil or criminal law;
    (i) To add a routine use authorizing disclosure to a contractor to 
the extent necessary to perform the contract;
    (j) To restate, for clarity and specificity, a routine use 
authorizing disclosure to investigative offices of other agencies for 
development of facts, and to include in the routine use disclosure to 
other third parties during an investigation;
    (k) To incorporate a routine use from JBEA-1, JBEA-3, JBEA-4, and 
JBEA-8 authorizing disclosure to the Department of Labor and the 
Department of the Treasury for purposes of administering ERISA, to 
include in the routine use disclosure to officers and employees of the 
Department of Labor, the Department of the Treasury, and the Pension 
Benefit Guaranty Corporation who have a need for the information in the 
performance of their duties in connection with administering and 
enforcing ERISA, ERISA-related programs, or the Joint Board's 
regulations, or in connection with administering and maintaining 
standards of integrity, conduct, and discipline on the part of 
individuals authorized to practice, or who seek authorization to 
practice, before such agencies, and to restate the routine use for 
clarity and specificity;
    (l) To add a routine use authorizing the Joint Board to make 
available for public inspection or otherwise disclose to the general 
public (including via Web sites) the Joint Board's final agency 
decisions on appeal in disciplinary proceedings and administrative law 
judges' decisions that have become final agency decisions upon the 
expiration of the appeal period;
    (m) To incorporate a routine use from JBEA-9, Suspension and 
Termination Roster, authorizing disclosure to the public, pursuant to 
``5 U.S. Code, Section 552'' (the Freedom of Information Act), of the 
list of actuaries whose enrollment has been suspended

[[Page 80530]]

or terminated, to delete the reference to ``5 U.S. Code, Section 552,'' 
to include in the routine use authority to make available for public 
inspection or otherwise disclose (including via Web sites) to the 
general public, after the subject individual has exhausted 
administrative appeal rights, the name, mailing address, type of 
disciplinary sanction, effective dates, and information about the 
conduct that gave rise to the sanction pertaining to individuals who 
have received disciplinary sanctions, and to restate the routine use 
for clarity and specificity;
    (n) To add a routine use authorizing disclosure of information to a 
public, quasi-public, or private professional authority, agency, 
organization, or association, which individuals covered by this system 
of records may be licensed by, subject to the jurisdiction of, a member 
of, or affiliated with, including but not limited to state bars and 
certified public accountancy boards, to assist such authorities, 
agencies, organizations, or associations in meeting their 
responsibilities in connection with the administration and maintenance 
of standards of integrity, conduct, and discipline;
    (o) To add a routine use authorizing disclosure of information 
concerning the status of disciplinary investigations to individuals who 
send the Joint Board information concerning possible violations of the 
regulations;
    (p) To add a routine use authorizing disclosure to the Office of 
Personnel Management of the identity and status of disciplinary cases 
in order for the Office of Personnel Management to process requests for 
assignment of administrative law judges to conduct disciplinary 
proceedings;
    (q) To add a routine use authorizing disclosure to appropriate 
agencies, entities, and persons when the Joint Board suspects or has 
confirmed that the security or confidentiality of information in the 
system of records has been compromised, the Joint Board has determined 
that there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs that rely upon the compromised 
information, and the disclosure is reasonably necessary to assist in 
connection with the Joint Board's efforts to respond and prevent, 
minimize, or remedy harm;
    (r) To delete, as redundant to section (b)(1) of the Privacy Act, 
which permits disclosures within an agency, a routine use stated as 
``Determinations as to whether individuals' enrollment to perform 
actuarial services with respect to plans to which ERISA applies should 
be suspended or terminated'';
    (s) To delete an unnecessary routine use authorizing disclosure to 
congressional offices in response to inquiries from constituents, who 
authorize disclosure by consent; and
    (t) To make necessary ``housekeeping'' alterations, such as 
updating addresses.

(2) JBEA-4--Enrollment Files

    The following alterations to this system of records are proposed:
    (a) To change the title of the system to ``Enrolled Actuary 
Enrollment Records'';
    (b) To consolidate in this system of records all enrollment-related 
records from this system and from the following systems--
    JBEA-1, Application Files;
    JBEA-2, Charge Case Inventory Files;
    JBEA-3, Denied Applications;
    JBEA-5, Enrollment Roster;
    JBEA-7, General Information;
    JBEA-8, Suspension and Termination Files;
    JBEA-9, Suspension and Termination Roster;
    (c) To make necessary additions to Categories of Individuals 
Covered by the System, Categories of Records in the System, and 
Retrievability;
    (d) To add to the system notice the required data elements of 
Purpose(s) and Record Source Categories;
    (e) To restate, for clarity and specificity, a routine use 
authorizing disclosure to the Department of Justice for advice or 
action;
    (f) To restate, for clarity and specificity, a routine use 
authorizing disclosure in response to a court subpoena and for other 
litigation purposes;
    (g) To restate, for clarity and specificity, a routine use 
authorizing disclosure to a Federal agency in response to its request 
in connection with the hiring or retaining of an employee, the issuance 
of a security clearance, the letting of a contract, or the issuance of 
a license, grant, or other benefit, and to include in the routine use 
disclosure to a state, local, tribal, or foreign agency, or other 
public authority;
    (h) To restate, for clarity and specificity, a routine use 
authorizing disclosure to law enforcement authorities of apparent 
violations of civil or criminal law;
    (i) To add a routine use authorizing disclosure to a contractor to 
the extent necessary to perform the contract;
    (j) To incorporate from JBEA-2 and JBEA-7 a routine use authorizing 
disclosure to investigative offices of other agencies for development 
of facts, to include in the routine use disclosure to other third 
parties during an investigation, and to restate the routine use for 
clarity and specificity;
    (k) To restate, for clarity and specificity, a routine use 
authorizing disclosure to the Department of Labor and the Department of 
the Treasury for purposes of administering ERISA and to include in the 
use disclosure to officers and employees of the Department of Labor, 
the Department of the Treasury, and the Pension Benefit Guaranty 
Corporation who have a need for the information in the performance of 
their duties in connection with administering and enforcing ERISA, 
ERISA-related programs, or the Joint Board's regulations, or in 
connection with administering and maintaining standards of integrity, 
conduct, and discipline on the part of individuals authorized to 
practice, or who seek authorization to practice, before such agencies;
    (l) To restate, for clarity and specificity, a routine use 
authorizing the verification of enrollment status and to include in the 
routine use authority to make available for public inspection or 
otherwise disclose to the general public (including via Web sites) the 
name, enrollment number, enrollment status, including effective dates, 
as well as mailing address, firm or company name, telephone number, fax 
number, e-mail address, and Web site address, pertaining to individuals 
who are, or were, enrolled actuaries;
    (m) To add a routine use authorizing disclosure of information to a 
public, quasi-public, or private professional authority, agency, 
organization, or association, which individuals covered by this system 
of records may be licensed by, subject to the jurisdiction of, a member 
of, or affiliated with, including but not limited to state bars and 
certified public accountancy boards, to assist such authorities, 
agencies, organizations, or associations in meeting their 
responsibilities in connection with the administration and maintenance 
of standards of integrity, conduct, and discipline;
    (n) To add a routine use authorizing disclosure to appropriate 
agencies, entities, and persons when the Joint Board suspects or has 
confirmed that the security or confidentiality of information in the 
system of records has been compromised, the Joint Board has determined 
that there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs that rely upon the compromised 
information, and the disclosure is reasonably necessary to

[[Page 80531]]

assist in connection with the Joint Board's efforts to respond and 
prevent, minimize, or remedy harm;
    (o) To delete, as redundant to section (b)(1) of the Privacy Act, 
which permits disclosures within an agency, a routine stated as ``Use 
in conjunction with disciplinary actions pursuant to Title 29 U.S. 
Code, Section 1242'';
    (p) To delete an unnecessary routine use authorizing disclosure to 
congressional offices in response to inquiries from constituents, who 
authorize disclosure by consent; and
    (q) To make necessary ``housekeeping'' alterations, such as 
updating addresses.

 (3) JBEA-6, General Correspondence File

    The following alterations to this system of records are proposed:
    (a) To change the title of the system to ``Correspondence and 
Miscellaneous Records'';
    (b) To make necessary additions to Categories of Individuals 
Covered by the System, Categories of Records in the System, 
Retrievability, and Record Source Categories;
    (c) To add to the system notice the required data element of 
Purpose(s);
    (d) To incorporate from JBEA-1, JBEA-2, JBEA-4, JBEA-7, and JBEA-8 
a routine use authorizing disclosure to the Department of Justice for 
advice or action and to restate the routine use for clarity and 
specificity;
    (e) To restate, for clarity and specificity, a routine use 
authorizing disclosure in response to a court subpoena and for other 
litigation purposes;
    (f) To restate, for clarity and specificity, a routine use 
authorizing disclosure to a Federal agency in response to its request 
in connection with the hiring or retaining of an employee, the issuance 
of a security clearance, the letting of a contract, or the issuance of 
a license, grant, or other benefit, and to include in the routine use 
disclosure to a state, local, tribal, or foreign agency, or other 
public authority;
    (g) To incorporate from JBEA-1, JBEA-2, JBEA-3, JBEA-4, JBEA-7, and 
JBEA-8 a routine use authorizing disclosure to law enforcement 
authorities of apparent violations of civil or criminal law and to 
restate the routine use for clarity and specificity;
    (h) To add a routine use authorizing disclosure to a contractor to 
the extent necessary to perform the contract;
    (i) To incorporate a routine use from JBEA-1, JBEA-3, JBEA-4, and 
JBEA-8 authorizing disclosure to the Department of Labor and the 
Department of the Treasury for purposes of administering ERISA, to 
include in the routine use disclosure to officers and employees of the 
Department of Labor, the Department of the Treasury, and the Pension 
Benefit Guaranty Corporation who have a need for the information in the 
performance of their duties in connection with administering and 
enforcing ERISA, ERISA-related programs, or the Joint Board's 
regulations, or in connection with administering and maintaining 
standards of integrity, conduct, and discipline on the part of 
individuals authorized to practice, or who seek authorization to 
practice, before such agencies, and to restate the routine use for 
clarity and specificity;
    (j) To add a routine use authorizing disclosure to appropriate 
agencies, entities, and persons when the Joint Board suspects or has 
confirmed that the security or confidentiality of information in the 
system of records has been compromised, the Joint Board has determined 
that there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs that rely upon the compromised 
information, and the disclosure is reasonably necessary to assist in 
connection with the Joint Board's efforts to respond and prevent, 
minimize, or remedy harm;
    (k) To delete a routine use stated as ``Provide answers to 
inquiries or other information regarding the operation of the Joint 
Board,'' because records that are individually identifiable may be 
disclosed under other proposed routine uses of this system, and because 
records pertaining to Joint Board operations that are not individually 
identifiable are not protected by the Privacy Act;
    (l) To delete an unnecessary routine use authorizing disclosure to 
congressional offices in response to inquiries from constituents, who 
authorize disclosure by consent; and
    (m) To make necessary ``housekeeping'' alterations, such as 
updating addresses.
    The following systems of records will be deleted upon 
implementation of the altered systems:
    JBEA-1, Application Files;
    JBEA-3, Denied Applications;
    JBEA-5, Enrollment Roster;
    JBEA-7, General Information;
    JBEA-8, Suspension and Termination Files;
    JBEA-9, Suspension and Termination Roster.
    The report of the altered systems of records, as required by 5 
U.S.C. 552a(r) of the Privacy Act, has been submitted to the Committee 
on Oversight and Government Reform of the House of Representatives, the 
Committee on Homeland Security and Governmental Affairs of the Senate, 
and the Office of Management and Budget (OMB), pursuant to Appendix I 
to OMB Circular A-130, ``Federal Agency Responsibilities for 
Maintaining Records About Individuals.''
    The three proposed altered systems of records, described above, are 
published in their entirety below.

    Dated: November 4, 2010.
Carolyn E. Zimmerman,
Chair, Joint Board for the Enrollment of Actuaries.
JBEA-2

SYSTEM NAME:
    Enrolled Actuary Disciplinary Records--JBEA-2.

SYSTEM LOCATION:
    Office of the Executive Director, Joint Board for the Enrollment of 
Actuaries (Joint Board), located within the Office of Professional 
Responsibility, Internal Revenue Service, Washington, DC; and Memphis, 
Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current and former subjects and potential subjects of disciplinary 
actions and proceedings relating to enrolled actuaries, including those 
who received disciplinary sanctions.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information sent to, or collected by, the Executive Director 
concerning potential violations of the Joint Board's regulations; 
records pertaining to the Executive Director's investigation and 
evaluation of such information; records of disciplinary proceedings 
brought by the Executive Director before administrative law judges, 
including records of appeals from decisions in such proceedings; 
petitions for reinstatement as an enrolled actuary; and the Executive 
Director's and the Joint Board's decisions, letters, and other 
responses to individuals covered by this system.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    Employee Retirement Income Security Act of 1974 (ERISA), Section 
3042 (29 U.S.C. 1242).

PURPOSE(S):
    To enforce and administer the regulations (20 CFR parts 900-903) of 
the Joint Board governing practice as an enrolled actuary under ERISA; 
to make available to the general public information about disciplinary 
sanctions; and to assist public, quasi-public, or private professional

[[Page 80532]]

authorities, agencies, organizations, and associations, and other law 
enforcement and regulatory authorities in the performance of their 
duties in connection with the administration and maintenance of 
standards of integrity, conduct, and discipline.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the Joint Board deems the purpose of the disclosure to be 
compatible with the purpose for which the Joint Board collected the 
records and no privilege is asserted:
    (1) Disclose information to the Department of Justice when seeking 
legal advice or for use in any proceeding, or in preparation for any 
proceeding, when: (a) The Joint Board, the Department of Labor, the 
Department of the Treasury, or the Pension Benefit Guaranty 
Corporation, or any component thereof; (b) any employee of such 
agencies in his or her official capacity; (c) any employee of such 
agencies in his or her individual capacity if the employing agency or 
the Department of Justice has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding; and the Joint Board 
determines that the information is relevant and necessary to the 
proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The Joint 
Board, the Department of Labor, the Department of the Treasury, or the 
Pension Benefit Guaranty Corporation, or any component thereof; (b) any 
employee of such agencies in his or her official capacity; (c) any 
employee of such agencies in his or her individual capacity if the 
employing agency or the Department of Justice has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding; 
and the Joint Board or the Department of Justice determines that the 
information is relevant and necessary to the proceeding. Information 
may be disclosed to the adjudicative body to resolve issues of 
relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the Joint Board to 
obtain information pertinent to the investigation.
    (7) Disclose information to officers and employees of the 
Department of Labor, the Department of the Treasury, and the Pension 
Benefit Guaranty Corporation who have a need for the information in the 
performance of their duties in connection with administering and 
enforcing ERISA, ERISA-related programs, or the Joint Board's 
regulations, or in connection with administering and maintaining 
standards of integrity, conduct, and discipline on the part of 
individuals authorized to practice, or who seek authorization to 
practice, before such agencies.
    (8) Make available for public inspection or otherwise disclose to 
the general public (including via Web sites) the Joint Board's final 
agency decisions on appeal in disciplinary proceedings and 
administrative law judges' decisions that have become final agency 
decisions upon the expiration of the appeal period.
    (9) Make available for public inspection or otherwise disclose 
(including via Web sites) to the general public, after the subject 
individual has exhausted administrative appeal rights, the name, 
mailing address, type of disciplinary sanction, effective dates, and 
information about the conduct that gave rise to the sanction pertaining 
to individuals who have received disciplinary sanctions.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, which 
individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified public 
accountancy boards, to assist such authorities, agencies, 
organizations, or associations in meeting their responsibilities in 
connection with the administration and maintenance of standards of 
integrity, conduct, and discipline.
    (11) Disclose upon written request to a member of the public who 
has submitted to the Joint Board written information concerning 
potential violations of the regulations: (a) That the Executive 
Director is currently investigating or evaluating the information; or 
(b) that the Executive Director has determined that no action will be 
taken, because disciplinary jurisdiction is lacking, because a 
disciplinary proceeding would be time-barred, or because the 
information does not constitute actionable violations of the 
regulations; or (c) that the Executive Director has determined that the 
reported conduct does not warrant suspension or termination; and (d) if 
applicable, the name of the public, quasi-public, or private 
professional authority, agency, organization, or association, other law 
enforcement or regulatory authority, or bureau or office within the 
Department of Labor, Department of the Treasury, or Pension Benefit 
Guaranty Corporation to which the Joint Board or Executive Director has 
referred the information.
    (12) Disclose to the Office of Personnel Management the identity 
and status of disciplinary cases in order for the Office of Personnel 
Management to process requests for assignment of administrative law 
judges employed by other Federal agencies to conduct disciplinary 
proceedings.
    (13) Disclose information to appropriate agencies, entities, and 
persons when (a) the Joint Board suspects or has confirmed that the 
security or confidentiality of information in the system of records has 
been compromised; (b) the Joint Board has determined that as a result 
of the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Joint Board or another agency or entity) 
that rely upon the compromised information; and (c) the disclosure made 
to such agencies, entities, and persons is reasonably necessary to 
assist in connection with the Joint Board's efforts to respond to the 
suspected or confirmed compromise and prevent, minimize, or remedy such 
harm.

[[Page 80533]]

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper and electronic media.

RETRIEVABILITY:
    By individual's name. Non-unique names will be distinguished by 
addresses.

SAFEGUARDS:
    Access controls are not less than those provided in Internal 
Revenue Manual (IRM) 10.8.1, Information Technology (IT) Security--
Policy and Guidance, and IRM 10.2.1, Physical Security Program.

RETENTION AND DISPOSAL:
    No records will be destroyed until the National Archives and 
Records Administration approves a records control schedule. The Joint 
Board proposes the following schedule: Retire records in disciplinary 
files to a Federal Records Center 20 years after files are closed; 
destroy 25 years after closing. Destroy records in files that did not 
generate an open disciplinary case five years after the date of the 
last record added to the file.

SYSTEM MANAGER(S) AND ADDRESS:
    Executive Director, Joint Board for the Enrollment of Actuaries, c/
o Internal Revenue Service/Office of Professional Responsibility, 
SE:OPR, 1111 Constitution Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:
    This system of records is exempt from the notification provisions 
of the Privacy Act.

RECORD ACCESS PROCEDURES:
    This system of records is exempt from the record access provisions 
of the Privacy Act.

CONTESTING RECORD PROCEDURES:
    This system of records is exempt from the record contesting 
provisions of the Privacy Act.

RECORD SOURCE CATEGORIES:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, bodies, and other licensing authorities; 
professional organizations and associations; Treasury Department 
records; and public records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f).
JBEA-4

SYSTEM NAME:
    Enrolled Actuary Enrollment Records--JBEA-4.

SYSTEM LOCATION:
    Office of the Executive Director, Joint Board for the Enrollment of 
Actuaries (Joint Board), located in the Office of Professional 
Responsibility, Internal Revenue Service, Washington, DC; and Memphis, 
Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals currently or formerly enrolled as enrolled actuaries; 
applicants for such enrollment, including those who have appealed 
denial of applications for enrollment; and individuals who may not 
apply for enrollment even though they have requested a waiver of the 
requirements to take certain actuarial examinations or have taken 
actuarial examinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Applications for enrollment to perform actuarial services required 
by ERISA; requests for waiver of the requirements to take certain 
actuarial examinations; reports that individuals have engaged in 
misconduct in connection with taking actuarial examinations; records 
pertaining to the Joint Board's investigation and evaluation of 
individuals' eligibility for such enrollment; appeals from denials of 
applications for enrollment; records relating to enrollment 
examinations, including answer sheets and examination scores; 
applications for renewal of enrollment, including information on 
continuing education and requests for waiver of the continuing 
education requirements; requests for reinstatement of enrollment 
following termination for failure to renew enrollment; administrative 
records pertaining to enrollment status, including effective dates; and 
the Executive Director's and the Joint Board's decisions, letters, and 
other responses to individuals covered by this system.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    Employee Retirement Income Security Act of 1974 (ERISA), Section 
3042 (29 U.S.C. 1242).

PURPOSE(S):
    To enforce and administer the regulations (20 CFR parts 900-903) of 
the Joint Board governing practice as an enrolled actuary under ERISA; 
to make available to the general public sufficient information to 
locate individuals enrolled to provide actuarial services required by 
ERISA and to verify individuals' enrollment status; and to assist 
public, quasi-public, or private professional authorities, agencies, 
organizations, and associations, and other law enforcement and 
regulatory authorities in the performance of their duties in connection 
with the administration and maintenance of standards of integrity, 
conduct, and discipline.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the Joint Board deems the purpose of the disclosure to be 
compatible with the purpose for which the Joint Board collected the 
records and no privilege is asserted:
    (1) Disclose information to the Department of Justice when seeking 
legal advice or for use in any proceeding, or in preparation for any 
proceeding, when: (a) The Joint Board, the Department of Labor, the 
Department of the Treasury, or the Pension Benefit Guaranty 
Corporation, or any component thereof; (b) any employee of such 
agencies in his or her official capacity; (c) any employee of such 
agencies in his or her individual capacity if the employing agency or 
the Department of Justice has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding; and the Joint Board 
determines that the information is relevant and necessary to the 
proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The Joint 
Board, the Department of Labor, the Department of the Treasury, or the 
Pension Benefit Guaranty Corporation, or any component thereof; (b) any 
employee of such agencies in his or her official capacity; (c) any 
employee of such agencies in his or her individual capacity if the 
employing agency or the Department of Justice has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding; 
and the Joint Board or the Department of Justice determines that the 
information is relevant and necessary to the proceeding. Information 
may be disclosed to the adjudicative body to resolve issues of 
relevancy, necessity, or privilege pertaining to the information.

[[Page 80534]]

    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the Joint Board to 
obtain information pertinent to the investigation.
    (7) Disclose information to officers and employees of the 
Department of Labor, the Department of the Treasury, and the Pension 
Benefit Guaranty Corporation who have a need for the information in the 
performance of their duties in connection with administering and 
enforcing ERISA, ERISA-related programs, or the Joint Board's 
regulations, or in connection with administering and maintaining 
standards of integrity, conduct, and discipline on the part of 
individuals authorized to practice, or who seek authorization to 
practice, before such agencies.
    (8) Make available for public inspection or otherwise disclose to 
the general public (including via Web sites) the name, enrollment 
number, enrollment status, including effective dates, as well as 
mailing address, firm or company name, telephone number, fax number, e-
mail address, and Web site address, pertaining to individuals who are, 
or were, enrolled actuaries.
    (9) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, which 
individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified public 
accountancy boards, to assist such authorities, agencies, 
organizations, or associations in meeting their responsibilities in 
connection with the administration and maintenance of standards of 
integrity, conduct, and discipline.
    (10) Disclose information to appropriate agencies, entities, and 
persons when (a) the Joint Board suspects or has confirmed that the 
security or confidentiality of information in the system of records has 
been compromised; (b) the Joint Board has determined that as a result 
of the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Joint Board or another agency or entity) 
that rely upon the compromised information; and (c) the disclosure made 
to such agencies, entities, and persons is reasonably necessary to 
assist in connection with the Joint Board's efforts to respond to the 
suspected or confirmed compromise and prevent, minimize, or remedy such 
harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper and electronic media.

RETRIEVABILITY:
    By individual's name. Non-unique names will be distinguished by 
addresses.

SAFEGUARDS:
    Access controls are not less than those provided in Internal 
Revenue Manual (IRM) 10.8.1, Information Technology (IT) Security--
Policy and Guidance, and IRM 10.2.1, Physical Security Program.

RETENTION AND DISPOSAL:
    No records will be destroyed until the National Archives and 
Records Administration approves a records control schedule. The Joint 
Board proposes the following schedule: Destroy records in enrolled 
actuary files 20 years after termination of enrollment. Destroy records 
in files of individuals who were never enrolled 10 years after the date 
of the last record added to the file.

SYSTEM MANAGER(S) AND ADDRESS:
    Executive Director, Joint Board for the Enrollment of Actuaries, c/
o Internal Revenue Service/Office of Professional Responsibility, 
SE:OPR, 1111 Constitution Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:
    This system of records is exempt from the notification provisions 
of the Privacy Act.

RECORD ACCESS PROCEDURES:
    This system of records is exempt from the record access provisions 
of the Privacy Act.

CONTESTING RECORD PROCEDURES:
    This system of records is exempt from the record contesting 
provisions of the Privacy Act.

RECORD SOURCE CATEGORIES:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, bodies, and other licensing authorities; 
professional organizations and associations; Treasury Department 
records; and public records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f).
(3) JBEA-6

SYSTEM NAME:
    Correspondence and Miscellaneous Records--JBEA-6.

SYSTEM LOCATION:
    Office of the Executive Director, Joint Board for the Enrollment of 
Actuaries (Joint Board), located within the Office of Professional 
Responsibility, Internal Revenue Service, Washington, DC; and Memphis, 
Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who correspond with the Joint Board, (including quality 
and improvement surveys), and individuals who are the subject of 
correspondence; individuals who request information, including requests 
pursuant to the Freedom of Information Act or the Privacy Act; and 
individuals who serve as point of contact for organizations (including 
organizations that apply for recognition as a sponsor of continuing 
education for enrolled actuaries).

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence (including, but not limited to, letters, faxes, 
telegrams, and emails) sent and received; mailing lists of, and 
responses to, quality and improvement surveys of individuals; requests 
for information; requests for recognition as a sponsor of continuing 
education for enrolled actuaries; and the Executive Director's and the 
Joint Board's decisions, letters, and other responses to individuals 
covered by this system.

[[Page 80535]]

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    Employee Retirement Income Security Act of 1974 (ERISA), Section 
3042 (29 U.S.C. 1242).

PURPOSE(S):
    To enforce and administer the regulations (20 CFR parts 900-903) of 
the Joint Board governing practice as an enrolled actuary under ERISA; 
to permit the Joint Board to manage correspondence, to track responses 
from quality and improvement surveys, to manage workloads, and to 
collect and maintain other administrative records that are necessary 
for the Joint Board to perform its functions under the regulations.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the Joint Board deems the purpose of the disclosure to be 
compatible with the purpose for which the Joint Board collected the 
records and no privilege is asserted:
    (1) Disclose information to the Department of Justice when seeking 
legal advice or for use in any proceeding, or in preparation for any 
proceeding, when: (a) The Joint Board, the Department of Labor, the 
Department of the Treasury, or the Pension Benefit Guaranty 
Corporation, or any component thereof; (b) any employee of such 
agencies in his or her official capacity; (c) any employee of such 
agencies in his or her individual capacity if the employing agency or 
the Department of Justice has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding; and the Joint Board 
determines that the information is relevant and necessary to the 
proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The Joint 
Board, the Department of Labor, the Department of the Treasury, or the 
Pension Benefit Guaranty Corporation, or any component thereof; (b) any 
employee of such agencies in his or her official capacity; (c) any 
employee of such agencies in his or her individual capacity if the 
employing agency or the Department of Justice has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding; 
and the Joint Board or the Department of Justice determines that the 
information is relevant and necessary to the proceeding. Information 
may be disclosed to the adjudicative body to resolve issues of 
relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to officers and employees of the 
Department of Labor, the Department of the Treasury, and the Pension 
Benefit Guaranty Corporation who have a need for the information in the 
performance of their duties in connection with administering and 
enforcing ERISA, ERISA-related programs, or the Joint Board's 
regulations, or in connection with administering and maintaining 
standards of integrity, conduct, and discipline on the part of 
individuals authorized to practice, or who seek authorization to 
practice, before such agencies.
    (7) Disclose information to appropriate agencies, entities, and 
persons when (a) the Joint Board suspects or has confirmed that the 
security or confidentiality of information in the system of records has 
been compromised; (b) the Joint Board has determined that as a result 
of the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Joint Board or another agency or entity) 
that rely upon the compromised information; and (c) the disclosure made 
to such agencies, entities, and persons is reasonably necessary to 
assist in connection with the Joint Board's efforts to respond to the 
suspected or confirmed compromise and prevent, minimize, or remedy such 
harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper and electronic media.

RETRIEVABILITY:
    By individual's name. Non-unique names will be distinguished by 
addresses.

SAFEGUARDS:
    Access controls are not less than those provided in Internal 
Revenue Manual (IRM) 10.8.1, Information Technology (IT) Security--
Policy and Guidance, and IRM 10.2.1, Physical Security Program.

RETENTION AND DISPOSAL:
    No records will be destroyed until the National Archives and 
Records Administration approves a records control schedule. The Joint 
Board proposes the following schedule: Destroy records concerning 
recognition as a sponsor of continuing education for enrolled actuaries 
6 years after the expiration of the last sponsor enrollment cycle in 
which the sponsor received recognition. Destroy other correspondence 3 
years after the date of the Executive Director's or the Joint Board's 
response, or if no response was required, 3 years after the date 
received.

SYSTEM MANAGER(S) AND ADDRESS:
    Executive Director, Joint Board for the Enrollment of Actuaries, c/
o Internal Revenue Service/Office of Professional Responsibility, 
SE:OPR, 1111 Constitution Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:
    Individuals seeking to determine whether this system of records 
contains a record pertaining to themselves may inquire in accordance 
with instructions appearing at 20 CFR part 903. Inquiries should be 
addressed to the system manager listed above.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above.

RECORD SOURCE CATEGORIES:
    Correspondents, including individuals and organizations; Treasury 
Department records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.

[FR Doc. 2010-32160 Filed 12-21-10; 8:45 am]
BILLING CODE 4830-01-P