Automatic IRA Act of 2007

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Farm Bill (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Investments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172), Saver's Bo Saver's Bonus Act (S. 3372), and Emergency Economic Stabilization Act of 2008 (H.R. 1424).

Client expense: $9,900 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Farm Bill (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Invetsments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172).

Client expense: Not reported · Firm income: Not reported

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Farm Bill (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Invetsments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172).

Client expense: Not reported · Firm income: Not reported

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Food, Energy and Conservation Act of 2008 (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Investments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172), Saver's Bonus Act (S. 3372), and Emergency Economic Stabilization Act of 2008 (H.R. 1424).

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Farm Bill (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Investments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172), Saver's Bo Saver's Bonus Act (S. 3372), and Emergency Economic Stabilization Act of 2008 (H.R. 1424).

Client expense: $9,900 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Farm Bill (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Invetsments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172).

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 871 & H.R. 1514, The Savings for Working Families Act, H.R. 2724, The Retirement Savings for Working Americans Act, H.R. 2419, The Farm Bill, S. 1141 & H.R. 2167, The Automatic IRA Act of 2007, S. 1460, The Beginning Farmer and Rancher Opportunity Act of 2007, H.R. 3740, The America Saving for Personal Investment, Retirement and Education Act, S. 2341, Focusing and Investments and Resources for a Safe Transition Act, H.R. 2163, Kids Invest and Develop Savings

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 871 & H.R. 1514, The Savings for Working Families Act, H.R. 2724, The Retirement Savings for Working Americans Act, H.R. 2419, The Farm Bill, S. 1141 & H.R. 2167, The Automatic IRA Act of 2007, S. 1460, The Beginning Farmer and Rancher Opportunity Act of 2007, H.R. 3740, The America Saving for Personal Investment, Retirement and Education Act, S. 2341, Focusing and Investments and Resources for a Safe Transition Act, H.R. 2163, Kids Invest and Develop Savings

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Food, Energy and Conservation Act of 2008 (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Investments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172), Saver's Bonus Act (S. 3372), and Emergency Economic Stabilization Act of 2008 (H.R. 1424).

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Farm Bill (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Invetsments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172).

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3185 - 401(k) Fair Disclosure for Retirement Security Act H.R. 3765 - Defined Contribution Plan Fee Transparency Act S. 2473 - Defined Contribution Fee Disclosure Act (See addendum page) S. 1141/H.R. 2167 - Automatic IRA Act S. 1974/H.R. 3361 - Pension Protection Technical Correction Act

Client expense: $250,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement savings legislation. Savings proposals in The President's FY 2009 Budget, Technical Corrections to the Pension Protection Act of 2006, including H.R. 3361, H.R. 6382 and S. 1974, Pension Protection Technical Corrections Act. Proposals related to minimum required distributions, S. 1141/H.R. 2167, Automatic IRA Act, H.R. 1419/S. 819, Public Good IRA Rollover Act, H.R. 3997 Emergency Economic Stabilization Act, H.R. 5160, Small Business Add Value for Employees Act, H.R. 6143, Pension Protection Act ERISA Amendment. H.R. 1424, Emergency Economic Stabilization Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2167/S 1141 - Automatic IRA Act of 2007; 403(b) regulatory guidance (RIN 1545-BB64/REG-155608-02); S 1010 - Retirement Security Life Act of 2007; Retiree health care issues; Default investment alternatives (RIN 1210-AB10); Investment advice; International pension issues; HR 3361/S 1974 - Pension Protection Technical Corrections Act of 2007 DOL Plan Fee Disclosure proposed regulations on 408(b)(2) - RIN 1210-AB08 DOL fiduciary requirements for disclosure on participant directed retirement plans - RIN 1210-AB07 HR 6142 - Pension Protection Act technical corrections S 2794 - Senior Investment Protection Act Easy 401(k) Plan issues Roth 457(b) issues HR 5160 - SAVE Act of 2008 Alternative assets in pension funds Retirement plan leakage issues S 3278 - To amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans HR 7327 - The Worker, Retiree and Employer Recovery Act of 2008 Prohibited transactions exceptions DOL Annuity Selection Criteria Regulations - RIN 1210-AB19 5500 reporting standards

Client expense: $280,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office

H.R. 2167 - Automatic IRA Act of 2007; entire bill H.R. 2205 - Retirement Security for Life Act of 2007; entire bill H.R. 3185 - Fair Disclosure for Retirement Security Act of 2007; entire bill H.R. 3361 Workers, Retirees, and employees Recovery Act of 2008; provisions relating to required minimum distributions, Pension Protection Act of 2006 technical corrections H.R. 3765 - Defined Contribution Plan Fee Transparency Act of 2007; entire bill H.R. 4150 - Lifetime Pension Annuity for You Act of 2007; entire bill H.R. 5160 The Small Businesses Add Value for Employees Act (SAVE); entire bill H.R. 5543 - Women's Retirement Security Act of 2008; provisions relating to IRAs, DC, and required minimum distribution H.R. 6143 - Pension Protection Act ERISA Amendments of 2008; entire bill H.R. 6382 - Pension Protection Technical Corrections Act of 2008; entire bill S. 708 Health Care and Training for Older Workers; provisions relating to employer benefit programs S. 709 Older Worker Opportunity Act of 2007; provisions relating to retirement savings S. 819 Public Good IRA Rollover Act of 2007; entire bill S. 1010 - Retirement Security for Life Act of 2007; entire bill S. 1141 - Automatic IRA Act of 2007; entire bill S. 1288 - Womens Retirement Security Act of 2007; provisions relating to IRAs, DC, and required minimum distribution S. 1725 Restoring Pension Promises to Workers Act of 2007; entire bill S. 1809 Long Term Care Act; entire bill S. 1974 Pension Protection Technical Corrections Act of 2007; provisions relating to non-spousal rollovers S. 2473 Defined Contribution Fee Disclosure Act; entire bill S. 2794 - Senior Investor Protection Act of 2008; entire bill P.L. 110-458 - Worker, Retiree, and Employer Recovery Act (H.R. 7327); provisions relating to required minimum distributions and Pension Protection Act of 2006 technical corrections

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3185, 401(k) Fair Disclosure for Retirement Security Act of 2007, All provisions H.R. 3765, Defined Contribution Plan Fee Transparency Act of 2007, All provisions H.R. 2167, Automatic IRA Act of 2007 , All provisions H.R. 2205, Retirement Security for Life Act, All provisions H.R. 6143, Pension Protection Act ERISA Amendments of 2008, All provisions H.R. 3088, Long Term Care Act of 2007, All provisions H.R. 3363, Long-Term Care Affordability and Security Act of 2007, All provisions H.R. 6357, Protecting Records, Optimizing Treatment, and Easing Communication through Healthcare Technology Act of 2008, All provisions H.R.6382, Pension Technical Corrections, All provisions H.R. 3361, Pension Protection Technical Corrections Act of 2008 S. 1010 , Retirement Security for Life Act of 2007, All provisions S. 1141, Automatic IRA Act of 2007, All provisions S. 1725, Restoring Pension Promises to Workers Act, All provisions S. 1974, Pension Protection Technical Correction Act of 2007, All provisions S. 2473, Defined Contribution Fee Disclosure Act of 2007, All provisions [No Bill Number], Annuity Default Distribution Fiduciary Protection [No Bill Number], QDIA Guidance and Clarifications, All provisions [No Bill Number], Defined Benefit Risk Factor [No Bill Number], Section 408(b)(2) Disclosure, DOL Regulation [No Bill Number], Disclosure to Participants, DOL Regulation [No Bill Number], Investment Advice, DOL Regulation [No Bill Number], Defined Benefit Risk Factor, Treasury [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans, All provisions

Client expense: $1,710,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Security Council (NSC), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

S. 1141, the Automatic IRA Act of 2007(all provisions) H.R. 2167, the Automatic IRA Act of 2007(all provisions) H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007 (all provisions) S.2473, the Defined Contribution Fee Disclosure Act of 2007 S. 3268, the Commodity Markets Transparency and Accountability Act of 2008 (provisions to restrict commodity investments by pension funds) H.R. 3361, Pension Protection Technical Corrections Act of 2008 H.R. 6604, the Commodity Markets Transparency and Accountability Act of 2008 (provisions to restrict commodity investments by pension funds) H.R. 7327, the Worker, Retiree, and Employer Recovery Act of 2008 (all provisions) Pension Protection Act Implementation (all provisions, including rules for Type III supporting organizations) 401(K) Fee Transparency

Client expense: $1,930,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

Retirement savings legislation. Savings proposals in The President's FY 2009 Budget, Technical Corrections to the Pension Protection Act of 2006, including H.R. 3361, H.R. 6382 and S. 1974, Pension Protection Technical Corrections Act. Proposals related to minimum required distributions, S. 1141/H.R. 2167, Automatic IRA Act, H.R. 1419/S. 819, Public Good IRA Rollover Act, H.R. 3997 Emergency Economic Stabilization Act, H.R. 5160, Small Business Add Value for Employees Act, H.R. 6143, Pension Protection Act ERISA Amendment. H.R. 1424, Emergency Economic Stabilization Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 190: To provide a technical correction to the Pension Protection Act of 2006 S. 206: Social Security Fairness Act of 2007 S. 349: Small Business and Work Opportunity Act of 2007 S. 709: Older Worker Opportunity Act of 2007 S. 1040: Tax Simplification Act of 2007 S. 1141: Automatic IRA Act of 2007 S. 1208: Social Security Account Number Protection Act S. 1288: Women's Retirement Security Act of 2007 S. 1974: Pension Protection Technical Corrections Act of 2008 S. 2547: Fair and Simple Tax Act of 2008 H.R. 82: Social Security Fairness Act of 2007 H.R. 531: Retirement Security Education Act of 2007 H.R. 1322: Emergency Retiree Health Benefits Protection Act of 2007 H.R. 2002: Individual Social Security Investment Program Act of 2007 H.R. 2167: Automatic IRA Act of 2007 H.R. 2657: Employee Benefits Protection Act of 2007 H.R. 2683: Pension Security Act of 2007 H.R. 3361: Pension Protection Technical Corrections Act of 2008 H.R. 5105: Fair and Simple Tax Act of 2008 H.R. 5160: SAVE Act of 2008 H.R. 5316: Universal Economic Stimulus Act of 2008 H.R. 5543: Women's Retirement Security Act of 2008

Client expense: $2,095,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.69: To amend title II of the Social Security Act to eliminate the 5-month waiting period for entitlement to disability benefits and to eliminate reconsideration as an intervening step between initial benefit entitlement decisions and subsequent hearings on the record on such decisions. H.R.82: To amend title II of the Social Security Act to repeal the Government pension offset and windfall elimination provisions. H.R.93: To amend the Congressional Budget Act of 1974 to protect Social Security beneficiaries against any reduction in benefits. H.R.149: To amend title II of the Social Security Act to remove the limitation upon the amount of outside income which an individual may earn while receiving benefits under such title, and for other purposes. H.R.191: To amend the Internal Revenue Code of 1986 to repeal the inclusion in gross income of Social Security benefits. H.R.192: To amend the Internal Revenue Code of 1986 to repeal the 1993 increase in taxes on Social Security benefits. H.R.279: To amend title II of the Social Security Act to provide for Congressional oversight and approval of totalization agreements. H.R.288: To amend title II of the Social Security Act to provide for an improved benefit computation formula for workers affected by the changes in benefit computation rules enacted in the Social Security Amendments of 1977 who attain age 65 during the 10-year period after 1981 and before 1992 (and related beneficiaries) and to provide prospectively for increases in their benefits accordingly. H.R.340: To amend title II of the Social Security Act to allow remarried widows, widowers, and surviving divorced spouses to become or remain entitled to widow's or widower's insurance benefits if the prior marriage was for at least 10 years. H.R.341: To amend title II of the Social Security Act to provide for payment of lump-sum death payments upon the death of a spouse. H.R.368: To amend title II of the Social Security Act to allow workers who attain age 65 after 1981 and before 1992 to choose either lump sum payments over four years totalling $5,000 or an improved benefit computation formula under a new 10-year rule governing the transition to the changes in benefit computation rules enacted in the Social Security Amendments of 1977, and for other purposes. H.R.581: To amend title II of the Social Security Act to establish a Social Security Surplus Protection Account in the Federal Old-Age and Survivors Insurance Trust Fund to hold the Social Security surplus, to provide for suspension of investment of amounts held in the Account until enactment of legislation providing for investment of the Trust Fund in investment vehicles other than obligations of the United States, and to establish a Social Security Investment Commission to make recommendations for alternative forms of investment of the Social Security surplus in the Trust Fund. H.R.709: To amend title II of the Social Security Act to restrict totalization agreements between the United States and other countries to providing for appropriate exchange of Social Security taxes or contributions between the parties to such agreements, and to prohibit crediting of individuals under such title with earnings from employment or self-employment in the United States performed while such individuals are not citizens, nationals, or lawful permanent residents of the United States and are not authorized by law to be employed in the United States. H.R.726: To amend title II of the Social Security Act to restrict the application of the windfall elimination provision to individuals whose combined monthly income from benefits under such title and other monthly periodic payments exceeds a minimum COLA-adjusted amount of $2,500 and to provide for a graduated implementation of such provision on amounts above such minimum amount. H.R.732: To amend title II of the Social Security Act to reduce from 10 to 5 the number of years of marriage prior to divorce required for a divorced spouse to be eligible for benefits under such title. H.R.1090: To amend the Social Security Act and the Internal Revenue Code of 1986 to preserve and strengthen the Social Security Program through the creation of personal Social Security guarantee accounts ensuring full benefits for all workers and their families, restoring long-term Social Security solvency, to make certain benefit improvements, and for other purposes. H.R.1158: To amend title II of the Social Security Act to eliminate the two-year waiting period for divorced spouse's benefits following the divorce. H.R.1160: To amend title II of the Social Security Act to provide for increases in widow's and widower's insurance benefits by reason of delayed retirement. H.R.1161: To amend title II of the Social Security Act to credit prospectively individuals serving as caregivers of dependent relatives with deemed wages for up to five years of such service. H.R.1322: To amend title I of the Employee Retirement Income Security Act of 1974 to provide emergency protection for retiree health benefits. H.R.1349: To amend the Internal Revenue Code of 1986 to repeal the 1993 increase in income taxes on Social Security benefits. H.R.1380: To amend title II of the Social Security Act to provide that a monthly insurance benefit thereunder shall be paid for the month in which the recipient dies, subject to a reduction of 50 percent if the recipient dies during the first 15 days of such month, and for other purposes. H.R.2032: To require the establishment of a Consumer Price Index for Elderly Consumers to compute cost-of-living increases for Social Security and Medicare benefits under titles II and XVIII of the Social Security Act. H.R.2103: To amend title IV of the Employee Retirement Income Security Act of 1974 to require the Pension Benefit Guaranty Corporation, in the case of airline pilots who are required by regulation to retire at age 60, to compute the actuarial value of monthly benefits in the form of a life annuity commencing at age 60. H.R.2167: To amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R.2355: To amend the Internal Revenue Code of 1986 to extend the authority for penalty-free withdrawals from retirement plans by military reservists or national guardsmen called to active duty for extended periods. H.R. 2461: to amend the Internal Revenue Code of 1986 to permit distributions from individual retirement plans to be contributed to 529 plans without including the distribution in gross income. H.R.2591:To amend part B of title XVIII of the Social Security Act to limit the penalty for late enrollment under part B of the Medicare Program to 10 percent and twice the period of no enrollment, and to exclude periods of COBRA and retiree coverage from such late enrollment penalty. H.R. 2657: To amend the Employee Retirement Income Security Act of 1974 to ensure that employees are not improperly disqualified from benefits under pension plans and welfare plans based on the misclassification or reclassification of their status. H.R.2683: To amend title I of the Employee Retirement Income Security Act of 1974 to require in the annual report of each defined benefit pension plan disclosure of plan investments in hedge funds. H.R.2831: To amend title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act of 1967, the Americans With Disabilities Act of 1990, and the Rehabilitation Act of 1973 to clarify that a discriminatory compensation decision or other practice that is unlawful under such Acts occurs each time compensation is paid pursuant to the discriminatory compensation decision or other practice, and for other purposes. H.R. 3088: to amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. HR. 3185: To amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and to establish in the Department of Labor an Advisory Council on Improving Employer-Employee Retirement Practices. H.R. 3361: A bill to make technical corrections related to the Pension Protection Act of 2006. H.R. 3765: To amend the Internal Revenue Code of 1986 to provide transparency with respect to fees and expenses charged to participant-directed defined contribution plans. H.R. 3868: to provide an orderly transition to new requirements, and for other purposes. H.R. 4061: To allow employees of a commercial passenger airline carrier who receive payments in a bankruptcy proceeding to roll over such payments into an individual retirement plan, and for other purposes. H.R. 4150: To amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments by excluding from income a portion of such payments. H.R. 4807: To amend the Social Security Act to protect Social Security cost-of-living adjustments (COLA) H.R.5160: To amend the Internal Revenue Code of 1986 to encourage retirement savings by modifying requirements with respect to employer-established IRAs, and for other purposes. H.R.6382 To make technical corrections related to the Pension Protection Act of 2006, and for other purposes. HR 6708: To amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using revolving credit arrangements and to limit the number of loans that may be made from a qualified employer plan to a participant or beneficiary. H.R. 7327, the Pension Relief and Pension Technicals Act S.43: A bill to amend title II of the Social Security Act to preserve and protect Social Security benefits of American workers and to help ensure greater congressional oversight of the Social Security system by requiring that both Houses of Congress approve a totalization agreement before the agreement, giving foreign workers Social Security benefits, can go into effect. S.137: A bill to amend title XVIII of the Social Security Act to provide additional beneficiary protections. S.190: A bill to provide a technical correction to the Pension Protection Act of 2006. S.191: A bill to provide relief for all air carriers with pension plans that are not frozen pension plans. S.355: A bill to establish a National Commission on Entitlement Solvency. S.1010: A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S.1141: A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S.1254: A bill to amend title II of the Social Security Act to provide that the reductions in social security benefits which are required in the case of spouses and surviving spouses who are also receiving certain government pensions shall be equal to the amount by which two-thirds of the total amount of the combined monthly benefit (before reduction) and monthly pension exceeds $1,200, adjusted for inflation. S.1270: A bill to amend title IV of the Employee Retirement Income Security Act of 1974 to require the Pension Benefit Guaranty Corporation, in the case of airline pilots who are required by regulation to retire at age 60, to compute the actuarial value of monthly benefits in the form of a life annuity commencing at age 60. S.1288: A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S.1533: A bill to amend the Internal Revenue Code of 1986 to allow certain coins to be acquired by individual retirement accounts and other individually directed pension plan accounts, and for other purposes. S.1636: A bill to amend the Internal Revenue Code of 1986 to permanently allow penalty-free withdrawals from retirement plans for individuals called to active duty for at least 179 days. S. 1725: to amend the Employee Retirement Income Security Act of 1974, the Internal Revenue Code of 1986, and title 5, U.S. Code, to improve the protection of pension benefits, and for other purposes. S. 1809: to amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.1843: A bill to amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967 to clarify that an unlawful practice occurs each time compensation is paid pursuant to a discriminatory compensation decision or other practice, and for other purposes. S.1947: A bill to amend title XI of the Social Security Act to improve the quality improvement organization (QIO) program. S. 1974: A bill to make technical corrections related to the Pension Protection Act of 2006. S. 2184: To amend the Internal Revenue Code of 1986 to permanently allow penalty-free withdrawals from retirement plans for individuals called to active duty for at least 179 days. S. 2201: to provide for the penalty-free use of retirement funds for mortgage delinquency relief. S. 2473: to amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and for other purposes. S.2501: A bill to amend the Social Security Act to protect Social Security cost-of-living adjustments (COLA). S. 2505: to allow employees of a commercial passenger airline carrier who receive payments in a bankruptcy proceeding to roll over such payments into an individual retirement plan, and for other purposes. S.2570: To amend title II of the Social Security Act to authorize waivers by the Commissioner of Social Security of the 5-month waiting period for entitlement to benefits based on disability in cases in which the Commissioner determines that such waiting period would cause undue hardship to terminally ill beneficiaries. S. 2765: To strengthen and permanently preserve Social Security. S.2794: A bill to protect older Americans from misleading and fraudulent marketing practices, with the goal of increasing retirement security. S.3219: A bill to enhance penalties for violations of securities protections that involve targeting seniors. S.3278: A bill to amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans that may be made from a qualified employer plan to a participant or beneficiary. S.Res.601: To designate Oct. 19-25, 2008, as ''National Save for Retirement Week.''

Client expense: $515,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR)

S. 819/ H.R. 1419 (Public Good IRA Rollover Act of 2007); S. 1141/ H.R. 2167 (Automatic IRA Act of 2007); S. 1010/ H.R. 2205 (Retirement Security for Life Act of 2007); S. 2 (Fair Minimum Wage Act of 2007); S. 1725 (Restoring Pension Promises to Workers Act); S. 1288 (Women's Retirement Security Act of 2007); H.R. 2669 (College Cost Reduction Act of 2007); H.R. 2831 (Ledbetter Fair Pay Act of 2007); Pension technicals; Fee disclosure and transparency; Small business pension coverage; Pension Protection Act implementation (investment advice); Wrap fee revenue ruling request; 529 plan regulatory project; Proposed regulation on Sec. 408(b)(2) of ERISA; RFI on disclosure to participants; Form 5500 revisions; H.R. 3923 (Offshore Deferred Compensation Act of 2007); S. 2199 (Offshore Deferred Compensation Act of 2007); S. 2473 (Defined Contribution Fee Disclosure Act of 2007); H.R. 3185 (The 401(K) Fair Disclosure for Retirement Security Act of 2007); H.R. 5160 (Save Act of 2008); H.R. 3765 (Defined Contribution Plan Fee Transparency Act of 2007); S. 2794 (Senior Investor Protection Act of 2008); H.R. 6143 (Pension Protection ERISA Amendments of 2008); Auction Rate Securities/IRA Exemption; H.R. 7327 (Worker, Retiree and Employer Recovery Act of 2008).

Client expense: $1,320,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Education, Dept of, Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 2167 Automatic IRA Act of 2007 S. 1141 Automatic IRA ACt of 2007 H.R. 5160 Small Businesses Add Value for Employees (SAVE) Act of 2008 (Auto IRA) H.R. 3185 401(k) Fair Disclosure for Retirement Security Act of 2007 (401(k) disclosure) H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007 (401(k) disclosure) S. 2473 Defined Contributions Fee Disclosure Act of 2007 (401(k) disclosure) S. 3278 401(k) Debit Card Loans H.R. 6708 401(k) Debit Card Loans H.R. 7327 Worker, Retiree, and Employer Recovery Act of 2008 (RMD, PPA technical corrections)

Client expense: $953,384 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

See Addendum S. 1010, Retirement Security for Life Act of 2007. S. 1141, Automatic IRA Act of 2007. S. 1288, Womens Retirement Security Act of 2007. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". S. 3278, "No Participant Loans from a Debit Card". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141). H.R. 2205, Retirement Security for Life Act of 2007. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". Rep Andrews Amendement to H.R. 3185, "The Fair Disclosure for Retirement Security Act" (4/15/08). H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. H.R. 5160, "Small Business Add Vaue for Employees Act of 2008". H.R. 6143, "The Pension Protection Act ERISA Amendments of 2008". H.R. 6382, "Pension Protection Technical Corrections Act of 2008". H.R. 6708, "No Participant Loans from a Debit Card". H.R. 7327, "The worker, Retiree and Employer Recovery Act of 2008". DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Final Rule and Regulation (Section 2550.404-4) on Safest Available Annuity 73 F.R. 58447-58540 (10/7/08). DOL Proposed Rule, Reasonable Contracts or Arrangements under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Proposed Regulation on Provision of Investment Advice and DOL Proposed Class Exemption for Provision of Investment Advice, Prop. DOL Reg. Sec. 2550.404a-5 and 2550.404c-1, 73 F.R. 43039 and 43043 (7/23/08). Proposed Amendment to H.R. 3361, proposed Pension Protection Act Defined Benefit Funding Relief provisions (S.Baucus 11/20/08). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions. IRS Revenue Ruling 2008-07, "Guidance on Backloading Rules". IRS Revenue Ruling 2008-45, "Transfer of Pension Plan Sponsorship".

Client expense: $1,030,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Pension Protection Act / Technical Implementation 401(k) Regulation and Disclosure / IRAs, S. 1141 Automatic IRA Act; 401(k) Fees, H.R. 3185 401(k) Fair Disclosure Act for Retirement Security Act H.R. 3765; Defined Contribution Plan Fee Transparency Act of 2007; S. 2473 Defined Contribution Fee Disclosure Act of 2007 H.R. 2167 - Automatic IRA Act of 2007; H.R. 5160 - SAVE Act of 2008; H.R. 7327 - To make corrections related to the Pension Protection Act of 2006, and for other purposes

Client expense: $370,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 3185 - 401(k) Fair Disclosure for Retirement Security Act H.R. 3765 - Defined Contribution Plan Fee Transparency Act S. 2473 - Defined Contribution Fee Disclosure Act (See addendum page) S. 1141/H.R. 2167 - Automatic IRA Act S. 1974/H.R. 3361 - Pension Protection Technical Correction Act

Client expense: $250,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5267 / HR 1956 Business Activity Tax Simplification Act, regarding establishment of a physical nexus standard; HR 3970 Tax Reduction and Reform Act; HR 7300 Internal Revenue Code Sec 382; HR 3359 Mobile Workforce State Income Tax Fairness and Simplification Act; HR 1023 / S 777 Withholding Tax Relief Act; HR 2167 / S 1141, regarding IRA reforms; HR 6333 / S 3518 Municipal Bond Market Support Act; Issues regarding homebuyer tax incentives; Issues regarding treatment of net operating losses; Issues regarding low-income housing credit; Issues regarding New Markets Tax Credit; Issues regarding treatment of general business credits; Issues regarding deductibility of trustee fees.

Client expense: $820,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

H.R. 7327 -- Worker, Retiree and Employer Recovery Act H.R. 3185 -- Fair Disclosure for Retirement Security Act S. 2473 -- Defined Contribution Fee Disclosure Act H.R. 3765 -- Defined Contribution Plan Fee Transparency Act S. 1141/H.R. 2167 -- Automatic IRA Act H.R. 5160 -- The Small Business Add Value for Employees Act

Client expense: $640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

Proposals making technical corrections to The Pension Protection Act of 2006, including H.R. 3361, H.R. 6382, S. 1974, The Pension Protection Technical Corrections Act, H.R. 6143, Pension Protection Act ERISA Amendments, and H.R. 7327, The Worker, Retirement, and Employer Recovery Act. Proposals related to older workers' incentives. Proposals related to hybrid pension plan guidance, including application of the backloading rules. Proposals related to reform of the minimum required distribution rules. Proposals related to mandatory savings accounts. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 3765, The Defined Contribution Fee Transparency Act, H.R. 3185, 401(k) Fair Disclosure for Retirement Security Act, and S. 2473, Defined Contribution Fee Disclosure Act. S. 1288, Women's Retirement Security Act. H.R. 2831/S. 1843, The Lilly Ledbetter Fair Pay Act. Proposals related to asset averaging/smoothing rules of the Pension Protection Act of 2006. H.R. 3868, a bill to delay The Pension Protection Act defined benefit funding rules. Proposals relating to defined benefit plan funding, including H.R. 7327, The Worker, Retiree, and Employer Recovery Act. Proposal to expand Code Section 401(h) to apply to all types of defined contribution plans. S. 1141/H.R. 2167, Automatic IRA Act of 2007. H.R. 5160, Small Business Add Value for Employees Act. Proposals related to expansion of Internal Revenue Code Section 420. Proposals related to retirement plan leakage. H.R. 3997, Emergency Economic Stabilization Act. Proposals for comprehensive pension and retirement savings legislation. Proposals related to qualfied supplemental executive retirement plans. Retirement plan reform proposals stemming from economic downturn and market decline. Proposed regulations under ERISA section 408(b)(2) addressing retirement plan service provider fee disclosure.

Client expense: Not reported · Firm income: $80,000

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S. 1288, Women's Retirement Security Act. H.R. 2167/S.1141, Automatic IRA Act of 2007. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 3185, 401(k) Fair Disclosure for Retirement Security Act, H.R. 3765, The Defined Contribution Fee Transparency Act, and S. 2473, Defined Contribution Fee Disclosure Act. Proposals making technical corrections to The Pension Protection Act of 2006, including H.R. 3361, H.R. 6382, S. 1974, Pension Protection Protection Technical Corrections Act, H.R. 6143, Pension Protection Act ERISA Amendments, and H.R. 7327, Worker, Retiree, and Employer Recovery Act. H.R. 3868, a bill to delay the Pension Protection Act defined benefit funding rules for one year. Proposals related to retirement plan leakage, including S. 3278/H.R. 6708, legislation restricting qualified plan loans. Proposals for comprehensive pension and retirement savings legislation. Proposals related to defined benefit plan funding, including H.R. 7327, Worker, Retiree, and Employer Recovery Act. Proposals related to reform of the required minimum distribution rules, including H.R. 7327, Worker, Retiree, and Employer Recovery Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to hybrid pension plan guidance. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 3185, 401(k) Fair Disclosure for Retirement Security Act, H.R. 3765, The Defined Contribution Fee Transparency Act and S. 2473, Defined Contribution Fee Disclosure Act. Proposals making technical corrections to The Pension Protection Act of 2006, including H.R. 3361, H.R. 6382, S. 1974, Pension Protection Technical Corrections Act, and H.R. 7327, Worker, Retiree, and Employer Recovery Act. Proposals requiring employers to offer mandatory payroll deduction Individual Retirement Accounts, including S. 1141/H.R. 2167, Automatic IRA Act of 2007. H.R. 5160, Small Business Add Value for Employees Act. Proposals related to retirement plan leakage. Proposals to expand retirement plan coverage. Proposals for comprehensive pension and retirement savings legislation. Proposals related to defined benefit plan funding, including H.R. 7327, Worker, Retiree, and Employer Recovery Act.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2167/ S 1141 Automatic IRA Act of 2007 - Provisions related to establishing an auto IRA for workers not covered by pension plan. HR 5140 Recovery Rebates and Economic Stimulus for the American People Act of 2008 - Discussed implementation of the economic stimulus package, including rebates for older Americans and IRS funding for implementation. Lobbied for long-term financial security (no bill). S 2063/HR 3655- Bipartisan Task Force for Responsible Fiscal Action Act of 2007 Senate Budget: Entitlement Task Force (could cut Social Security and Medicare benefits). Discussed options to strengthen and improve long term financing and operations of social security program (no Bill). Lobbying for increased spending to reduce SSA disability claim backlog (no Bill). Discussed increased bankruptcy among 50+ population (no Bill). HR 3765 Defined Contribution Plan Fee Transparency Act of 2007, S 2473 Defined Contribution Fee Disclosure Act of 2007, HR 3185 401(k) Fair Disclosure for Retirement Security Act of 2007 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan that includes a qualified cash or deferred arrangement to enter into any contract for services to the plan without a written statement that identifies who will be performing such services, describes each such service, and specifies the expected total annual cost of such services. Requires the Secretary of Labor to prescribe a model statement that may be used for purposes of satisfying such requirements. Limits the requirements for such a statement to contracts for services if the total cost for such services equals or exceeds $1,000. Discussed AARP's concerns about garnishment of Social Security checks by banks and payday lenders and check cashers. S 3230 Labor/HHS/Education Appropriations FY 2009 - Lobbied for increased spending to reduce SSA disability claim backlog and in opposition to certain e-verify provisions without sufficient funding. HR 3654 Safe Commission Act - All provisions related to strengthening Social Security and Medicare and reducing health care costs. S 2794 Senior Investor Protection Act - Lobbied in favor of provisions related to protecting older Americans from fraudulent and misleading marketing practices. HR 7327 The Worker, Retiree and Employer Recovery Act of 2008 - Lobbied in favor of providing sponsors of traditional pension plans funding relief from certain funding provisions enacted in the Pension Protection Act of 2006 and to permit asset smoothing. Lobbied in favor of legislative proposals that would provide relief from the mandatory distribution rules that require individuals 701/2 years of age or older to withdraw certain amounts from tax deferred retirement savings accounts annually. Discussed the need for bipartisan action on long-term financial security.

Client expense: $6,870,000 · Firm income: Not reported

Government targets: Administration on Aging, Commerce, Dept of (DOC), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

HR 5140 Tax Relief, urged vote for Recovery Rebates and Economic Stimulus for the American People Act of 2008 - Discussed implementation of bill. HR 2167/ S 1141 Automatic IRA of 2007- Provisions related to establishing an auto IRA for workers not covered by pension plan. HR 5719 Taxpayer Assistance and Simplification Act of 2008 - Discussed various provisions that could be included in a bill drafted to make the administration of the tax code more effective and efficient. Discussed political, economic and social conditions that would create the conditions necessary to reform the tax code and possible changes that would simplify the tax code and make it more equitable (no Bill). HR 1540 Civil Rights Tax Relief Act of 2007- Provisions related to excluding from gross income amounts received as damages due to discriminatory conduct. S 3032/S 3532 Give Act - Discussed expansion of volunteerism opportunities and civic engagement. HR 6283 Reimbursing Our American Drivers (ROAD) Act of 2008 - Lobbied in favor of allowing non-profit organizations to reimburse volunteers (without income tax consequences for mileage driven for charitable purposes up to the business mileage rate, and increasing the mileage deduction allowed for charitable purposes. S 3260 Financial Services and General Government Appropriations, FY 2009 - Lobbied for increased funding for IRS taxpayer assistance programs (Tax Counseling for the Elderly and VITA). Discussed tax-exempt issues regarding 501(c) organizations (no bill).

Client expense: $6,870,000 · Firm income: Not reported

Government targets: Administration on Aging, Commerce, Dept of (DOC), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

HR 2205/S 1010 - "Retirement Security for Life Act" - Tax incentives for the purchase of annuities S 1288 - "Women's Retirement Act of 2007" - All retirement savings incentives and support, automatic IRA, savers credit HR 2167/S 1141 - "Automatic IRA Act of 2007" - Automatic IRA's for small employers HR 3361/S 1974 - "Pension Protection Technical Corrections Act of 2007" - Monitoring all provisions to prepare for practical implications HR 3185 - "The 401K Fair Disclosure for Retirement Security Act of 2007" - Unbundling, mandatory index fund, so-called guaranteed investment contract fees, basis point issues S 2473 - "Defined Contribution Fee Disclosure Act" - Unbundling/categories of disclosure HR 3765 - "Defined Contribution Plan Fee Transparency Act of 2007" - 457 plan fee disclosure HR 5160 - "SAVE Act" - Automatic IRAs for small employers HR 2831 - "Lilly Ledbetter Fair Pay Act" - provisions related to "each time compensation is paid" HR 4839/HR 4195/S 2374 - "Tax Technical Corrections Act of 2007" - Pension Protection Act technical correction provisions HR 2419/S 2302 - "Farm Bill Extension Act" - Potential Roth 457 inclusion HR 3997 - "Defenders of Freedom Tax Act/Heroes Earnings Assistance and Relief Act" - Pension plan provisions HR 2/S 2 - "Fair Minimum Wage Act of 2007" - Potential inclusion of "Portable, Lifelong, Universal Savings" (PLUS) accounts HR 7327 - Worker, Retiree and Employer Recovery Act of 2008

Client expense: $630,000 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Thrift Supervision (OTS), SENATE, Treasury, Dept of, U.S. Copyright Office

H.R. 6- Energy Independence Security Act of 2007; H.R. 878 & S. 601- broker reporting; H.R. 1509 & S. 940- Subpart F; H.R. 2136, H.R. 2345 & S. 681- tax shelters; H.R. 3970- tax reform/corporate tax; H.R. 3996- Temporary Tax Relief Act of 2007; H.R. 4912- prepaid derivatives; H.R. 5351 & S. 1508- energy tax credit extensions; S. 2- minimum wage; S. 349- small business tax issues; S. 2242- alternative energy tax incentives; (no bill #)- regulations re: foreign tax credit & non-compulsory payments; continued . . . H.R. 5160- Small Business Add Value for Employees Act of 2008; H.R. 2167- Automatic IRA Act of 2007; H.R. 3361- Pension Protection Technical Corrections Act of 2007; H.R. 6382- Pension Protection Technical Corrections Act

Client expense: $1,240,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

401(k) Fair Disclosure for Retirement Security Act of 2007, H.R. 3185; Defined Contribtion Plan Fee Transparency Act of 2007, H.R. 3765; Automatic IRA Act of 2007, H.R. 2167; Retirement Security for Life Act, H.R. 2205; Pension Protection Act ERISA Amendments of 2008, H.R. 6143; Protection Records, Optimizing Treatment, and Easing Communication through Healthcare Technology Act of 2008, H.R. 6357; Retirement Security for Life Act of 2007, S. 1010; Restoring Pension Promises to Workers Act, S. 1725; Pension Protection Technical Correction Act of 2007, S. 1974; Defined Contribution Fee Disclosure Act of 2007, S. 2473.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 349 - Small Business and Work Opportunity Act of 2007 S. 1366 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies H.R. 6049 - Energy and Tax Extenders Act of 2008 H.R. 7202 - Temporary Tax Relief Act of 2008 S. 3335 - Jobs, Energy, Families, and Disaster Relief Act of 2008 S. 2337 - Long-Term Care Affordability and Security Act of 2007 H.R. 3363 - Long-Term Care Affordability and Security Act of 2007 S. 1010 - To amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141 - Automatic IRA Act of 2007 H.R. 976 - Small Business Tax Relief Act of 2007 H.R. 1810 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. H.R. 2205 - To amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2380 - Death Tax Repeal Permanency Act of 2007 H.R. 2167 - Automatic IRA Act of 2007 H.R. 6983 - Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 H.R. 7005 - Alternative Minimum Tax Relief Act of 2008 H.R. 7006 - Disaster Tax Relief Act of 2008 H.R. 7060 - Renewable Energy and Job Creation Tax Act of 2008

Client expense: Not reported · Firm income: $100,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Savings for Working Families Act of 2007 (S. 871/H.R. 1514); Retirement Savings for Working Americans Act (H.R. 2724); The Food, Energy and Conservation Act of 2008 (H.R. 2419); Automatic IRA Act of 2007 (S. 1141/H.R. 2167); The Beginning Farmer and Rancher Opportunity Act (S 1460); The ASPIRE Act (H.R. 3740); Focusing Investments and Resources for a Safe Transition Act (S 2341); Kids Invest and Develop Savings (H.R.2163); Housing and Economic Recovery Act of 2008 (HR 3224); Freedom to Save Act (HR 3172), Saver's Bonus Act (S. 3372), and Emergency Economic Stabilization Act of 2008 (H.R. 1424).

Client expense: $9,999 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1141 - Automatic IRA Act of 2007 H.R. 2167 - Automatic IRA Act of 2007 H.R. 3765 - Defined Contribution Plan Fee Transparency Act H.R. 3185 - Fair Disclosure for Retirement Security Act S. 2473 - Defined Contribution Fee Disclosure Act

Client expense: Not reported · Firm income: $100,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2167/S. 1141, The Automatic IRA Act of 2007; H.R. 5160, The Small Business Add Value for Employees Act of 2008;

Client expense: $22,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2167/S. 1141, Automatic IRA Act of 2007; H.R. 5160, The Small Business Add Value for Employees Act of 2008

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement security/investment issues: Supports two pieces of legislation through the efforts of a trade association, that would promote investment and retirement securities. The bills are H.R. 2796 and S.2126, the Generating Ownership through Long Term HOLDING (GROWTH) Act, which would defer taxation of automatically reinvested capital gains taxes until the time the mutual fund shares are sold and H.R. 2167, the Automatic IRA act of 2007, which would allow employees not covered qualified retirement. 401 (k) fee disclosure: Oppose bill recently approved the House committee on Education and the Workforce, H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act, which would require 401 (k) plan administrators to reveal charges associated with four categories of fees: administrative fees, investment management fees, transaction fees, and other costs.

Client expense: $350,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Risk Management Agency, SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of

S. 819/ H.R. 1419 (Public Good IRA Rollover Act of 2007); S. 1141/ H.R. 2167 (Automatic IRA Act of 2007); S. 1010/ H.R. 2205 (Retirement Security for Life Act of 2007); S. 2 (Fair Minimum Wage Act of 2007); S. 1725 (Restoring Pension Promises to Workers Act); S. 1288 (Women's Retirement Security Act of 2007); H.R. 2669 (College Cost Reduction Act of 2007); H.R. 2831 (Ledbetter Fair Pay Act of 2007); Pension technicals; Fee disclosure and transparency; Small business pension coverage; Pension Protection Act implementation; Wrap fee revenue ruling request; 529 plan regulatory project; Proposed regulation on Sec. 408(b)(2) of ERISA; RFI on disclosure to participants; Form 5500 revisions; H.R. 3923/ S. 2199 (Offshore Deferred Compensation Act of 2007); S. 2473 (Defined Contribution Fee Disclosure Act of 2007); H.R. 3185 (The 401(K) Fair Disclosure for Retirement Security Act of 2007); H.R. 5160 (Save Act of 2008); H.R. 3765 (Defined Contribution Plan Fee Transparency Act of 2007); S. 2794 (Senior Investor Protection Act of 2008); H.R. 6143 (Pension Protection ERISA Amendments of 2008); Auction Rate Securities/IRA Exemption.

Client expense: $1,430,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Education, Dept of, Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

HR 5267 and HR 1956 Business Activity Tax Simplification Act of 2008, regarding establishment of a physical nexus standard; HR 3221/ S 2136 Help Families Save Their Homes in Bankruptcy, regarding interest allocation, merchant payment report, and tax credits; HR 6049/S 3335 Renewable Energy and Job Creation Act, regarding qualified zone academy bonds, wind energy tax credits, solar tax and renewable energy bonds; HR 6275 Alternative Minimum Tax Relief Act, regarding merchant payment reporting; HR 3359 Mobile Workforce State Income Tax Fairness and Simplification Act, regarding state taxation of nonresidents; HR 5719 Taxpayer Assistance and Simplification Act, regarding health savings account payment substantiation; HR 1023/S 777 Witholding Tax Relief Act, regarding TIPRA witholding on government payments; S 1850 Tribal Government Tax-Exempt Bond Parity Act, regarding tribal tax-exempt bonds; HR 2167/S 1141, regarding IRA forms; HR 4912, regarding taxation of derivative instruments; HR 6333/S 3518 Municipal Bond Market Support Act, regarding financial institutions tax exempt interest expense; HR 1424 Emergency Economic Stabilization Act, regarding impact on banking and Trouble Asset Relief Program (TARP) tax issues, subpart F/active financial services income, basis reporting, qualified zone academy bonds, wind energy tax credits, clean renewable energy bonds, new markets tax credit and solar energy tax credits; General issues involving US-Canada income tax treaty; General issues on Dual consolidated loss regulations.

Client expense: $1,010,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

HR 2167/S 1141 - Automatic IRA Act of 2007; 403(b) regulatory guidance (RIN 1545-BB64/REG-155608-02); S 1010 - Retirement Security Life Act of 2007; Retiree health care issues; Default investment alternatives (RIN 1210-AB10); Investment advice; International pension issues; HR 3361/S 1974 - Pension Protection Technical Corrections Act of 2007 DOL Plan Fee Disclosure proposed regulations on 408(b)(2) - RIN 1210-AB08 DOL fiduciary requirements for disclosure on participant directed retirement plans - RIN 1210-AB07 HR 6142 - Pension Protection Act technical corrections S 2794 - Senior Investment Protection Act Easy 401(k) Plan issues Roth 457(b) issues HR 5160 - SAVE Act of 2008 Alternative assets in pension funds Retirement plan leakage issues S 3278 - To amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans

Client expense: $340,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office

H.R. 3185, Fair Disclosure for Retirement Security Act S. 2473, Defined Contribution Fee Disclosure Act H.R. 3765, the Defined Contribution Plan Fee Transparency Act S 819/H.R. 1419, the Public Good IRA Rollover Act S. 1411/H.R. 2167, Automatic IRA Act S. 1288, Women's Retirement Security Act H.R. 5160, the Small Businesses Add Value for Employees Act

Client expense: $660,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 2167 Automatic IRA Act of 2007 S. 1141 Automatic IRA Act of 2007 H.R. 5160 Small Businesses Add Value for Employees (SAVE) Act of 2008 (Auto IRA) H.R. 6382 Pension Protection Technical Corrections Act of 2008 (PPA) S. 1974 Pension Protection Technical Corrections Act of 2007 (PPA) H.R. 3185 401(k) Fair Disclosure for Retirement Security Act of 2007 (401(k) disclosure) H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007 (401(k) disclosure) S. 2473 Defined Contribution Fee Disclosure Act of 2007 (401(k) disclosure) S. 3278 401(k) Debit Card Loans H.R. 6708 401(k) Debit Card Loans S. 3445 Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2008

Client expense: $1,240,256 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of