. parent. child, grandparent. grandched, stepparent, step-child, brother, or sister). g Emoted Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before tin Interns Revenue Service is tinned by section 10.3(of) of Circular 230). h Unenroaed Retu