How to Fill Out and Submit Form 5434-A: CPE, Fee, and Deadlines

Form 5434-A is the application enrolled actuaries file with the Joint Board for the Enrollment of Actuaries to renew their active status for a new three-year cycle. For the cycle beginning April 1, 2026, the completed form and $680 fee are due by March 2, 2026, and all continuing professional education must be finished by December 31, 2025.¹ You can submit through Pay.gov or mail the paper form to the IRS Office of Enrollment in Franklin, Tennessee. The same form is used by actuaries returning to active status from the inactive roster.

Renewal Deadlines and Effective Date

The Joint Board runs a fixed three-year enrollment cycle. The next one runs April 1, 2026 through March 31, 2029.¹ Under 20 CFR 901.11, the renewal window opens no earlier than October 1 and closes no later than March 1 of the cycle’s final year. When March 1 falls on a weekend or holiday, the deadline shifts to the next business day, which is why the 2026 deadline is March 2.²

File a complete application inside that window and your renewed enrollment takes effect April 1, 2026. File after the deadline and the effective date becomes the later of April 1 or the date the Executive Director notifies you of renewal. That gap is time during which you are not authorized to perform actuarial services under ERISA.²

CPE You Must Have Completed First

You cannot honestly sign Item 5 without your CPE done. Every enrolled actuary must complete at least 36 hours of continuing professional education during the three-year cycle, allocated across core, non-core, ethics, and formal-program categories.²

Core subjects tie directly to pension actuarial work under ERISA and the Internal Revenue Code: actuarial cost methods, minimum funding standards, plan qualification rules, maximum deductible contributions, excise taxes on funding, and valuation of plan assets. If you have completed at least one full enrollment cycle, at least 12 of your 36 hours must be core. If the upcoming cycle is your first full cycle, the core minimum is 18 hours.²

Non-core subject matter is broader professional development related to pension actuarial work, including economics, computer programming, pension accounting, investment and finance, risk theory, communication skills, and general tax law.²

At least 2 hours must cover ethical standards, and at least 12 hours must come from a formal program setting — a live or virtual session with real-time interaction with the instructor and at least three attendees engaged in substantive pension services. Self-study, recordings, and correspondence courses count toward total hours but not toward the formal-program minimum.³

If you received your initial enrollment partway through the current cycle, the totals scale down. Enrolled in the first year: 24 total hours, half core, 2 ethics, 8 formal. Enrolled in the second year: 12 total hours, half core, 2 ethics, 4 formal. Enrolled in the third year: no CPE required this cycle, but you still must file Form 5434-A and pay the fee on time.³

Keep documentation. The Executive Director can request records of your CPE at any time, and hours you cannot substantiate can be disallowed. For each qualifying program, hold onto the sponsoring organization’s name, the date and title, the hours earned, and whether they were core or non-core. Certificates of completion are the cleanest evidence.²

Filling Out the Form

The current revision is dated January 2026 and is available on the IRS website or directly through Pay.gov.⁴ There are five items.

Items 1 and 2: Your Prefix, Number, and Contact Information

Item 1 asks for the last prefix you were eligible to use and your enrollment number. The prefix corresponds to the cycle in which you were last active; if you renewed for the 2023–2026 cycle, that prefix is “23-.” Item 2 collects your full name, business name (if you use a business address), mailing address, daytime phone, and email. Check the box if any of this has changed since your last submission.⁵

Item 3: Continuing Professional Education

Item 3A asks you to report total core and non-core hours across five ways they can be earned: qualifying programs (courses, correspondence programs, individual study, audio and video recordings, and teleconferences); teaching (as instructor, discussion leader, or speaker); publishing (articles, books, films, or recordings you authored); Joint Board service (advisory committees or preparing Joint Board examinations); and examination (credit for passing an exam).⁵

Item 3B is your formal-program hours, which must be at least one-third of your total required hours. Item 3C is your ethics hours, minimum 2. Item 3D asks whether you completed all required CPE by December 31, 2025.⁵

Item 4: Conduct Disclosures

Items 4A through 4D ask yes-or-no questions about whether any authoritative body has made findings against you, or whether you have been convicted of a criminal offense since your last enrollment or renewal. The form defines “authoritative body” broadly to include courts, licensing authorities, and federal or state agencies. A “yes” does not automatically disqualify you, but it prompts the Board to look further before approving renewal. Answer accurately: Item 5 is signed under penalties of perjury.⁵

Item 5: Signature

You sign a declaration confirming you have reviewed the CPE requirements under 20 CFR 901.11, completed the minimum hours, and satisfied the recordkeeping requirements. The declaration is made under penalties of perjury.⁵

Submitting the Form and Paying the $680 Fee

The fee is $680 and non-refundable.² Payment method depends on how you file: check, money order, credit card, debit card, or ACH bank transfer.⁵

Pay.gov

The fastest route is Pay.gov, where you complete and submit the form online and pay by credit card, debit card, or bank account (ACH). You get an immediate confirmation receipt.⁴

Mail

To file on paper, download the PDF, complete it, enclose a check or money order for $680 payable to the Internal Revenue Service, and send it to:

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

A private delivery service is acceptable in place of USPS.⁴ Paper takes longer to process, so allow extra time if you are filing close to March 2.

After You Submit

Once the Joint Board approves your application, you receive an official renewal notice confirming your active status and the new “26-” prefix for the April 1, 2026 to March 31, 2029 cycle. If the Board finds discrepancies in your CPE hours or conduct answers, the Executive Director will notify you at your last known address and give you 60 days to provide additional information before a final determination. A denial can be appealed to the full Joint Board within 30 days.²

If You Miss the Deadline

Without a timely, complete application, the Executive Director moves you from the active roster to the inactive roster as of April 1 following the missed deadline. You get a 60-day notice and chance to respond, but once inactive you cannot use the enrolled actuary designation or perform actuarial services under ERISA.²

If you were eligible to use the most recent prefix (the “23-” prefix, in this cycle), you return to active status by satisfying the CPE hours that would have applied had you renewed on time, then filing Form 5434-A with the $680 fee, through Pay.gov or by mail. You cannot use the new prefix or perform services until you receive the official renewal notice.⁴

Longer absences carry heavier requirements. If you were not eligible for the most recent prefix, you must meet the higher CPE threshold in Section 901.11(l)(7), and you must demonstrate recent responsible pension actuarial experience by completing Schedule A from Form 5434. These applications cannot go through Pay.gov; they must be mailed to Franklin. You can stay on the inactive roster for up to three enrollment cycles; after that, enrollment terminates and you apply as a new enrollee using Form 5434. If your most recent eligible prefix was “14-” or earlier, your enrollment has already terminated. All reinstatement applications must be filed by December 31, 2028 to avoid triggering the stricter requirements for the following cycle.⁴

1
Internal Revenue Service. News From the Joint Board
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eCFR. 20 CFR 901.11 – Enrollment Procedures
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Internal Revenue Service. 1.25.8 Enrollment of Actuaries
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Internal Revenue Service. Renewal of Enrollment
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Internal Revenue Service. Form 5434-A Application for Renewal of Enrollment