Technical factors accounting for differences in low-frequency (0-3 kHz) standards of IEEE C95.6 and ICNIRP are identified. These factors are related to thresholds of adverse reactions, safety factors, probability factors, thresholds for different tissue types, magnetic induction models, and induced current and spark discharges with E-field exposure. This paper summarizes technical factors accounting for differences between the two standards and recommends resolution of those factors.