IRS Form 5434-A – If you’re an enrolled actuary looking to maintain your active status under the Employee Retirement Income Security Act (ERISA), understanding IRS Form 5434-A is essential. This form, officially titled “Joint Board for the Enrollment of Actuaries – Application for Renewal of Enrollment,” is the key to renewing your enrollment and continuing to provide actuarial services. In this comprehensive guide, we’ll cover everything you need to know about Form 5434-A, including its purpose, eligibility, filing requirements, and deadlines for 2026. Whether you’re renewing for the first time or need a refresher, this article will help you navigate the process smoothly.
What Is IRS Form 5434-A?
IRS Form 5434-A is the official application used by enrolled actuaries to renew their enrollment with the Joint Board for the Enrollment of Actuaries (JBEA). The JBEA, established under ERISA, oversees the enrollment and regulation of actuaries who perform services related to pension plans and other retirement benefits. The form ensures that actuaries meet ongoing professional standards, including continuing professional education (CPE) requirements.
This form is also used for actuaries seeking to return to active status from inactive enrollment during specific periods. The latest revision of Form 5434-A is dated January 2026, with OMB Number 1545-0951 and Catalog Number 63767O. It’s designed to comply with regulations under 20 CFR 901.11, which mandate renewal to maintain active status.
Who Needs to File Form 5434-A?
All individuals enrolled as actuaries before January 1, 2026, must file Form 5434-A to renew their enrollment and continue performing actuarial services under ERISA. This includes actuaries who are currently in active status and those applying to return from inactive status between January 1, 2026, and December 31, 2028.
If you were not eligible for the “23-” prefix on your enrollment number and are returning under specific provisions (20 CFR 901.11(l)(7)(ii) or (iii)), you must review additional instructions on the IRS website before filing, and electronic submission may not be available. Newly enrolled actuaries should note that CPE requirements may be prorated based on their enrollment year, but renewal is still required in subsequent cycles.
Key Deadlines and Effective Dates for 2026 Renewal
Timing is critical for enrolled actuary renewal. To renew enrollment effective April 1, 2026, you must submit Form 5434-A on or before March 2, 2026. Additionally, all required CPE credits must be completed by December 31, 2025.
If you meet both the CPE completion and filing deadlines, you can start using the “26-” prefix on your enrollment number as of April 1, 2026, even if you haven’t received official confirmation from the JBEA. Missing either deadline will result in inactive status starting April 1, 2026, until your renewal is processed. For returns to active status, applications can be filed between January 1, 2026, and December 31, 2028.
The enrollment cycle runs from April 1, 2026, to March 31, 2029. Applications can be submitted as early as October 1, 2025, but ensure all CPE is complete first.
Continuing Professional Education (CPE) Requirements
Renewal hinges on fulfilling CPE requirements under 20 CFR 901.11(e) or (l)(7). Most enrolled actuaries need a minimum of 36 hours of CPE over the three-year cycle, with at least 18 hours in core subjects. At least one-third of total hours must come from formal programs (as defined in 901.11(f)(2)(ii)), and a minimum of 2 hours must be in ethics.
CPE credits are categorized as follows:
| Category | Description | Core Hours | Non-Core Hours |
|---|---|---|---|
| Participant in Qualifying Programs | Includes formal programs, correspondence, individual study, audio/video recordings, and teleconferencing. | Varies | Varies |
| Instructor/Speaker | Serving as a discussion leader or speaker. | Varies | Varies |
| Published Materials | Credit for articles, books, recordings, etc. | Varies | Varies |
| Advisory Committees/Exam Prep | Service on JBEA committees or preparing exams. | Varies | Varies |
| Examination Credit | Credits earned by passing exams. | Varies | Varies |
For actuaries returning from inactive status after missing the first renewal cycle post-initial enrollment, the 36-hour requirement may be adjusted based on the enrollment year. You must certify completion of all required CPE by December 31, 2025, on the form. Recent updates have removed the physical presence requirement for formal CPE programs, allowing more flexibility.
How to Fill Out Form 5434-A?
Filling out Form 5434-A is straightforward but requires attention to detail. Here’s a step-by-step overview:
- Personal Information (Item 2): Provide your full name, business name (if applicable), address, phone, email, and note any changes since your last submission.
- Enrollment Number (Item 1): Enter your last eligible prefix and enrollment number.
- CPE Reporting (Item 3): Report total CPE hours by category, formal program hours (at least 1/3 of total), and ethics hours (at least 2). Confirm completion by December 31, 2025.
- Disclosures (Item 4): Answer yes/no questions about misconduct, criminal convictions, tax compliance, and ERISA duties. If “yes” to any, attach details including dates, authorities involved, and penalties. For tax evasion findings, include a copy of the finding.
- Declaration: Sign under penalties of perjury, confirming accuracy and CPE compliance.
Before starting, review the full JBEA regulations at the IRS website. The estimated time to complete the form is about 30 minutes, per the Paperwork Reduction Act notice.
Filing Options, Fees, and Payment
You can file Form 5434-A electronically via Pay.gov or by mail. Electronic filing allows online completion and payment by credit/debit card or ACH. For mail, send the form with a $680 check or money order payable to the Internal Revenue Service to: Internal Revenue Service, Office of Enrollment, 127 International Drive, Room EA 125, Franklin, TN 37067.
The renewal fee is $680. Note that certain returns to active status cannot be filed electronically.
Required Attachments and Additional Disclosures
Attach separate pages for any “yes” answers in Item 4, detailing the authoritative body, dates, findings, and disciplines. For tax-related issues, specify returns, periods, and penalties. Keep records of CPE completion as required by 20 CFR 901.11.
Information on the form is protected under the Privacy Act and used for ERISA enforcement.
Where to Download IRS Form 5434-A?
You can download the latest version of IRS Form 5434-A directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/f5434a.pdf. Always use the most current revision to ensure compliance.
Conclusion: Stay Compliant and Renew On Time
Renewing your enrolled actuary status with IRS Form 5434-A is a straightforward process that ensures you remain qualified to provide essential actuarial services. By meeting CPE requirements, adhering to deadlines, and submitting accurately, you can avoid inactive status and continue your professional practice seamlessly. For the latest updates, visit the IRS Enrolled Actuaries page or consult the JBEA regulations. If you have questions, contact the Joint Board directly at the address provided on the form. Don’t delay—start preparing your renewal today to maintain your credentials through 2029.