Long-Term Care Act of 2007

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)

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)

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. S. 3289, "To Permanently Extend the Estate Tax as in Effect in 2009". S. 3327, "Empowered at Home Act of 2008", provision allowing tax deductino for a certain percentage of long-term care premiums. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 1424, Division C, "Tax Extenders and Alternative Minimum Relief Act of 2008", Section 301C, subpart F: income extended through 2009) and Section 403, mutual fund cost basis reporting requirements- - became Public Law No. 110-343. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". H.R. 6499, "Sensible Estate Tax Act of 2008". H.R. 7060, "Renewable Energy and Job Creation Act of 2008", Section 403, Broker Reporting of Customer Basis in Securities Transactions. IRS Notice 2008-18 (1/13/08) - Life Insurance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.

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

See attachment. RET Fourth Quarter Report 2008 H.R. 46 - Small Business Tax Fairness and Simplification Act. Issue: Long Term Care permitted to be offered in cafeteria plans and FSA. H.R. 1424 Emergency Economic Stabilization Act of 2008. Issue: executive com restrictions and 401(k) asset recovery. H.R. 2205/ S 1010 Retirement Security for Life Act. Issue:Tax Incentive for Non Qualified Annuities H.R. 2419 Farm Bill Extension Act. Issue: Roth treatment for 457 contracts. H.R. 2831 Lilly Ledbetter Fair Pay Act. Issue: civil penalty impact on retirement plans. H.R. 2582 Qualified Long-Term Care Fairness Act of 2007. Issue: above the line deduction for LTC. H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007. Issue: Retirement plan fee disclosure. H.R. 3361 -To make technical corrections related to the Pension Protection Act of 2006. Issue: technical corrections to PPA. H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act. Issue: military access to retirement monies. H.R. 5160 Small Business Add Value for Employees Act of 2008. Issue: expand pension coverage. H.R. 5559 The Long Term Care and Retirement Security Act of 2008. Issue: LTC in cafeteria and FSA and above the line deductions for LTC premiums. H.R. 6143 Pension Protection Act ERISA Amendments of 2008. Issue: Retirement plan modifications. H.R. 6237 The Tax Relief for Long Term Care Act of 2008. Issue: tax credit for LTC insurance premiums. H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections. Issue: Retirement plan modifications H.R. 7242 Pension Protection Act IRC Amendments of 2008. Issue: LTC and annuity clarification; Tax free exchange provisions for LTC. H.R. 7327 Worker, Retiree and Employer Recovery Act. Issue: Retirement plan modification H. Con Res 431 Supporting the Goals and Ideals of a Long Term Awareness Week. Issue: LTC. S. 158 - Access to Affordable Health Care Act. Issue: above the line deduction for long term care insurance. S. 555 - Simple Cafeteria Plan Act. Issue: Long term care insurance permitted to be offered in cafeteria plans and FSA. S. 1087 Fair Pay Act. Issue: civil penalty impact on retirement plans. S. 1288 - Women's Retirement Act of 2007. Issue: federal tax treatment of annuities. S. 1693 The Wired for Healthcare Quality Act. Issue: affects of LTC ERISA preemption. S. 1758 Community Living Assistance Services and Supports Act. Issue: reform of LTC financing. S. 1809/ H.R. 3088 Long-Term Care Act of 2007. Issue: distributions from retirement plans should not be included in gross income if used to pay for LTC premiums. S.1974- the Pension Protection Technical Corrections Act of 2007. Issue: technical corrections to PPA. S. 2121 Caregiver Assistance and Relief Effort Act of 2007. Issue: above the line deduction for LTC. S. 2337/H.R. 3363 Long Term Care Affordability and Security Act of 2007. Issue: allows long term care insurance to be offered in employer sponsored cafeteria plans and FSA. S. 2473 Defined Contribution Fee Disclosure Act. Issue: retirement plan fee disclosure. S. 2794 The Senior Investor Protection Act of 2008. Issue: sales to seniors of annuity products. S. 3278/ HR 6708 - A bill which would limit the use of 401(k) debit cards and limit withdrawals from 401(k) plans. Issue: limit of withdrawals on retirement plans. S. 3327 Empowered at Home Act of 2008. Issue: Allows above the line tax deduction for LTC premiums. Allows LTC to be offered in cafeteria/ FSA plans. S. 3952 - Automatic IRA Act of 2007. Issue: expand pension coverage.

Client expense: $1,700,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security Act of 2008; HR 5719, Taxpayer Assistance and Simplification Act of 2008; S 2835, To amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars; HR 6237, Tax Relief for Long-Term Care Act of 2008; HR 7148, Medicare Beneficiary Freedom to Choose Act of 2008; S 3626, Family and Retirement Health Investment Act of 2008; HR 7095, Comprehensive Long-Term Care Support Act of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act S. 3327, the Empowerment at Home Act of 2008 Comments on draft legislation requiring W-2 Form reporting of employer-provided health care cost

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) ACT of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 S. 3327, the Empowerment at Home Act of 2008 Comments on draft legislation requiring W-2 Form reporting of employer-provided health care cost

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 S. 3327, the Empowerment at Home Act of 2008 Comments on draft legislation requiring W-2 Form reporting of employer-provided health care cost

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 493, the Genetic Information Nondisclosure Act of 2007

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) ACT of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

H.R. 3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R. 976 - To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R. 819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. 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. H.R. 3043 - Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2008, and for other purposes. S. 334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S. 504 - To amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S. 1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S. 1809 - To amend title XVIII of the Social Security Act to eliminate the in the home restriction for Medicare coverage of mobility devices for individuals with expected long-term needs. S. 1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes.

Client expense: $460,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

HR 46 - Small Business Tax Fairness and Simplification Act. Issue: Long Term Care permitted to be offered in cafeteria plans and FSA. S 158 - Access to Affordable Health Care Act. Issue: above the line deduction for long term care insurance. S. 555 - Simple Cafeteria Plan Act. Issue: Long term care insurance permitted to be offered in cafeteria plans and FSA. H.R. 2205/ S 1010 Retirement Security for Life Act. Issue: Tax Incentive for Non Qualified Annuities S. 1288 - Women's Retirement Act of 2007. Issue: federal tax treatment of annuities. S. 3952 - Automatic IRA Act of 2007. Issue: expand pension coverage. H.R.3361 -To make technical corrections related to the Pension Protection Act of 2006. Issue: technical corrections to PPA. S.1974- the Pension Protection Technical Corrections Act of 2007. Issue: technical corrections to PPA. H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007. Issue: Retirement plan fee disclosure. S. 2337/H.R. 3363 Long Term Care Affordability and Security Act of 2007. Issue: allows long term care insurance to be offered in employer sponsored cafeteria plans and FSA. S. 1809/ H.R. 3088 Long-Term Care Act of 2007. Issue: distributions from retirement plans should not be included in gross income if used to pay for LTC premiums. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. S. 1758 Community Living Assistance Services and Supports Act. Issue: reform of LTC financing. H.R. 2582 Qualified Long-Term Care Fairness Act of 2007. Issue: above the line deduction for LTC. S. 2121 Caregiver Assistance and Relief Effort Act of 2007. Issue: above the line deduction for LTC. S. 2473 Defined Contribution Fee Disclosure Act. Issue: retirement plan fee disclosure. S. 1087 Fair Pay Act. Issue: civil penalty impact on retirement plans. H.R. 2831 Lilly Ledbetter Fair Pay Act. Issue: civil penalty impact on retirement plans. H.R. 2419 Farm Bill Extension Act. Issue: Roth treatment for 457 contracts. H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act. Issue: military access to retirement monies. H.R. 5160 Small Business Add Value for Employees Act of 2008. Issue: expand pension coverage. H.R. 5559 The Long Term Care and Retirement Security Act of 2008. Issue: LTC in cafeteria and FSA and above the line deductions for LTC premiums. S. 2794 The Senior Investor Protection Act of 2008. Issue: sales to seniors of annuity products. H.R. 6237 The Tax Relief for Long Term Care Act of 2008. Issue: tax credit for LTC insurance premiums. S. 1693 The Wired for Healthcare Quality Act. Issue: affects of LTC ERISA preemption. H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections. Issue: Retirement plan modifications H.R. 6143 Pension Protection Act ERISA Amendments of 2008. Issue: Retirement plan modifications. H.R. 7242 Pension Protection Act IRC Amendments of 2008. Issue: LTC and annuity clarification; Tax free exchange provisions for LTC. S. 3278/ HR 6708 - A bill which would limit the use of 401(k) debit cards and limit withdrawals from 401(k) plans. Issue: limit of withdrawals on retirement plans. H.R. 1424 Emergency Economic Stabilization Act of 2008. Issue: executive com restrictions and 401(k) asset recovery. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. S. 3327 Empowered at Home Act of 2008. Issue: Allows above the line tax deduction for LTC premiums. Allows LTC to be offered in cafeteria/ FSA plans. H. Con Res 431 Supporting the Goals and Ideals of a Long Term Awareness Week. Issue: LTC. H.R. 7327 Worker, Retiree and Employer Recovery Act. Issue: Retirement plan modification

Client expense: $1,472,800 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

See attachment. RET Third Quarter Report 2008 HR 46 - Small Business Tax Fairness and Simplification Act. Issue: Long Term Care permitted to be offered in cafeteria plans and FSA. H.R. 1424 Emergency Economic Stabilization Act of 2008. Issue: executive com restrictions and 401(k) asset recovery. H.R. 2205/ S 1010 Retirement Security for Life Act. Issue:Tax Incentive for Non Qualified Annuities H.R. 2419 Farm Bill Extension Act. Issue: Roth treatment for 457 contracts. H.R. 2582 Qualified Long-Term Care Fairness Act of 2007. Issue: above the line deduction for LTC. H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007. Issue: Retirement plan fee disclosure. H.R. 3361 -To make technical corrections related to the Pension Protection Act of 2006. Issue: technical corrections to PPA. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act. Issue: military access to retirement monies. H.R. 5160 Small Business Add Value for Employees Act of 2008. Issue: expand pension coverage. H.R. 5559 The Long Term Care and Retirement Security Act of 2008. Issue: LTC in cafeteria and FSA and above the line deductions for LTC premiums. H.R. 6143 Pension Protection Act ERISA Amendments of 2008. Issue: Retirement plan modifications. H.R. 6237 The Tax Relief for Long Term Care Act of 2008. Issue: tax credit for LTC insurance premiums. H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections. Issue: Retirement plan modifications H.R. 7242 Pension Protection Act IRC Amendments of 2008. Issue: LTC and annuity clarification; Tax free exchange provisions for LTC. S. 158 - Access to Affordable Health Care Act. Issue: above the line deduction for long term care insurance. S. 555 - Simple Cafeteria Plan Act. Issue: Long term care insurance permitted to be offered in cafeteria plans and FSA. S. 1288 - Women's Retirement Act of 2007. Issue: federal tax treatment of annuities. S. 1693 The Wired for Healthcare Quality Act. Issue: affects of LTC ERISA preemption. S. 1758 Community Living Assistance Services and Supports Act. Issue: reform of LTC financing. S. 1809/ H.R. 3088 Long-Term Care Act of 2007. Issue: distributions from retirement plans should not be included in gross income if used to pay for LTC premiums. S. 1974- the Pension Protection Technical Corrections Act of 2007. Issue: technical corrections to PPA. S. 2121 Caregiver Assistance and Relief Effort Act of 2007. Issue: above the line deduction for LTC. S. 2337/H.R. 3363 Long Term Care Affordability and Security Act of 2007. Issue: allows long term care insurance to be offered in employer sponsored cafeteria plans and FSA. S. 2473 Defined Contribution Fee Disclosure Act. Issue: retirement plan fee disclosure. S. 2794 The Senior Investor Protection Act of 2008. Issue: sales to seniors of annuity products. S. 3278/ HR 6708 - A bill which would limit the use of 401(k) debit cards and limit withdrawals from 401(k) plans. Issue: limit of withdrawals on retirement plans. S. 3327 Empowered at Home Act of 2008. Issue: Allows above the line tax deduction for LTC premiums. Allows LTC to be offered in cafeteria/ FSA plans. S. 3952 - Automatic IRA Act of 2007. Issue: expand pension coverage. H. Con Res 431 Supporting the Goals and Ideals of a Long Term Awareness Week. Issue: LTC.

Client expense: $830,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R. 976 - To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R. 819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. 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. H.R. 3043 - Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2008, and for other purposes. S. 334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S. 504 - To amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S. 1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S. 1809 - To amend title XVIII of the Social Security Act to eliminate the in the home restriction for Medicare coverage of mobility devices for individuals with expected long-term needs. S. 1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes.

Client expense: $390,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security Act of 2008; HR 5719, Taxpayer Assistance and Simplification Act of 2008; S 2835, To amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars; HR 6237, Tax Relief for Long-Term Care Act of 2008; HR 7148, Medicare Beneficiary Freedom to Choose Act of 2008; S 3626, Family and Retirement Health Investment Act of 2008; HR 7095, Comprehensive Long-Term Care Support Act of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

TAX (Tax) (Legislative): H.R. 914: Tax Equity and Affordability Act (Ryan); H.R. 2302: Health Insurance Affordability Act (King); H.R. 2582: Qualified Long-term Care Fairness Act (Brown-Waite) (continued) (TAX (Tax) Legislative continued) H.R. 2639: Promoting Health for Future Generations Act (provisions relating to HSAs) (Boustany); H.R. 3088: Long-Term Care Act (Terry); H.R. 3234: HSA Improvement and Expansion Act (Cantor); H.R. 3306: Flexible Health Savings Act (Royce); H.R. 3363: Long-Term Care Affordability and Security Act (Pomeroy); H.R. 3920: Trade and Globalization Assistance Act (provisions relating to health care tax credits, COBRA continuation coverage, health insurance reforms) (Rangel); H.R. 5559: Long-Term Care and Retirement Security Act (Putnam); H.R. 5719: Taxpayer Assistance and Simplification Act (HSA provision); H.R. 6237: Tax Relief for Long-Term Care Act (Courtney); H.R. 7095: Comprehensive Long-Term Care Support (Sandlin) (provisions relating to LTC tax deduction); H.R. 7148: Beneficiary Freedom to Choose Act (Johnson) (provisions relating to HSA improvements); S. 397: Tax Equity and Affordability Act (Martinez); S. 504: Long-Term Care Trust Account Act (Smith); S. 897: Alzheimer's Family Assistance Act (Mikulski); S. 1809: Long-Term Care Act (Thune); S. 2237: Long-Term Care Affordability and Security Act (Grassley); S. 2835: Health Care Equity Act (DeMint); and S. 3626: Family Retirement and Health Investment Act (Hatch) (provisions relating to HSA improvements). TAX (Tax) Regulatory: Issues relating to Health Savings Accounts; issues relating to application of rules regarding excise tax reporting; and issues relating to withholding of government contract payments.

Client expense: $1,630,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of

Advocacy related to S.2061 (H.R. 3582), the Fair Home Health Care Act of 2007, the complete bill; H.R. 3088 (S.1809), the Long Term Care Act of 2007, the complete bill; and regarding a draft congressional resolution promoting home care givers.

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

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. 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: $470,000 · 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)

See attachment. RET Second Quarter Report 2008 H.R. 2 - Fair Minimum Wage Act H.R. 46 - Small Business Tax Fairness and Simplification Act H.R. 914 - Tax Equity and Affordability Act H.R. 976 - Small Business Tax Relief Act H.R. 1807 - Alzheimers Family Assistance Act H.R. 2205/ S. 1010 - Tax Incentive for Non Qualified Annuities H.R. 2419 Farm Bill Extension Act H.R. 2582 Qualified Long-Term Care Fairness Act of 2007 H.R. 3088 Long-Term Care Act of 2007 H.R. 3185 - The 401(k) Fair Disclosure for Retirement Security Act of 2007 H.R. 3361 - To make technical corrections related to the Pension Protection Act of 2006 H.R. 3363 Long Term Care Affordability and Security Act of 2007 H.R. 4839 Tax Technical Corrections H.R. 5160 Small Business Add Value for Employees Act of 2008 H.R. 5559 The Long Term Care and Retirement Security Act of 2008 H.R. 6143 Pension Protection Act ERISA Amendments of 2008 H.R. 6237 The Tax Relief for Long Term Care Act of 2008 H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections H.R. (Concurrent Resolution) 133 - Supporting the Goals of the Long Term Care Awareness Week S. 555 - Simple Cafeteria Plan Act S. 897 - Alzheimers Family Assistance Act S. 1288 - Women's Retirement Act of 2007 S. 1974 - The Pension Protection Technical Corrections Act of 2007 S. 1809 Long-Term Care Act of 2007 S. 2337 - Long Term Care Affordability and Security Act of 2007 S. 3952 - Automatic IRA Act of 2007 S. 1758 Community Living Assistance Services and Supports Act S. 2121 Caregiver Assistance and Relief Effort Act of 2007 S. 2268 Long-Term Care Insurance Integrity Act of 2007 S. 2473 Defined Contribution Fee Disclosure Act S. 2794 The Senior Investor Protection Act of 2008 S. 1693 The Wired for Healthcare Quality Act Final 403(b) Regulations/Revenue Proceeding 2007-71 - issues related to timing relief, clarification of transition relief, grandfathering, effective date and restrictions on immediate redeemability. Department of Labor - Regulation on annual reporting obligations 29 CFR 2920-103-1; 72 FR 221 Notice of adoption of revisisions to annual return/report forms. Department of Labor - Final Revised Form 5500 (2009) - New Fee Reporting Rules - request changes to final rules.

Client expense: $910,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

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. 7242, Pension Protection Act IRC Amendments of 2008, All provisions 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], PPA Technical Corrections [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

Client expense: $1,790,000 · Firm income: Not reported

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

See attachment. RET Third Quarter Report 2008 HR 46 - Small Business Tax Fairness and Simplification Act. Issue: Long Term Care permitted to be offered in cafeteria plans and FSA. H.R. 1424 Emergency Economic Stabilization Act of 2008. Issue: executive com restrictions and 401(k) asset recovery. H.R. 2205/ S 1010 Retirement Security for Life Act. Issue:Tax Incentive for Non Qualified Annuities H.R. 2419 Farm Bill Extension Act. Issue: Roth treatment for 457 contracts. H.R. 2582 Qualified Long-Term Care Fairness Act of 2007. Issue: above the line deduction for LTC. H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007. Issue: Retirement plan fee disclosure. H.R. 3361 -To make technical corrections related to the Pension Protection Act of 2006. Issue: technical corrections to PPA. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act. Issue: military access to retirement monies. H.R. 5160 Small Business Add Value for Employees Act of 2008. Issue: expand pension coverage. H.R. 5559 The Long Term Care and Retirement Security Act of 2008. Issue: LTC in cafeteria and FSA and above the line deductions for LTC premiums. H.R. 6143 Pension Protection Act ERISA Amendments of 2008. Issue: Retirement plan modifications. H.R. 6237 The Tax Relief for Long Term Care Act of 2008. Issue: tax credit for LTC insurance premiums. H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections. Issue: Retirement plan modifications H.R. 7242 Pension Protection Act IRC Amendments of 2008. Issue: LTC and annuity clarification; Tax free exchange provisions for LTC. S. 158 - Access to Affordable Health Care Act. Issue: above the line deduction for long term care insurance. S. 555 - Simple Cafeteria Plan Act. Issue: Long term care insurance permitted to be offered in cafeteria plans and FSA. S. 1288 - Women's Retirement Act of 2007. Issue: federal tax treatment of annuities. S. 1693 The Wired for Healthcare Quality Act. Issue: affects of LTC ERISA preemption. S. 1758 Community Living Assistance Services and Supports Act. Issue: reform of LTC financing. S. 1809/ H.R. 3088 Long-Term Care Act of 2007. Issue: distributions from retirement plans should not be included in gross income if used to pay for LTC premiums. S. 1974- the Pension Protection Technical Corrections Act of 2007. Issue: technical corrections to PPA. S. 2121 Caregiver Assistance and Relief Effort Act of 2007. Issue: above the line deduction for LTC. S. 2337/H.R. 3363 Long Term Care Affordability and Security Act of 2007. Issue: allows long term care insurance to be offered in employer sponsored cafeteria plans and FSA. S. 2473 Defined Contribution Fee Disclosure Act. Issue: retirement plan fee disclosure. S. 2794 The Senior Investor Protection Act of 2008. Issue: sales to seniors of annuity products. S. 3278/ HR 6708 - A bill which would limit the use of 401(k) debit cards and limit withdrawals from 401(k) plans. Issue: limit of withdrawals on retirement plans. S. 3327 Empowered at Home Act of 2008. Issue: Allows above the line tax deduction for LTC premiums. Allows LTC to be offered in cafeteria/ FSA plans. S. 3952 - Automatic IRA Act of 2007. Issue: expand pension coverage. H. Con Res 431 Supporting the Goals and Ideals of a Long Term Awareness Week. Issue: LTC.

Client expense: $830,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2205 - Retirement Security Act of 2007 - Provisions to amend the IRC to provide tax incentives for Americans purchasing annuities that offer guaranteed income for life. HR 7212 - Empowered at Home Act of 2008 - A bill to amend Title XIX of the Social Security Act to improve State plan amendment option for providing home and community-based services under the Medicaid program, and for other purposes. HR 2582 - Qualified Long Term Care Fairness Act of 2007 - Provisions to amend the IRC to allow a deduction for qualified long term care services in computing adjusted gross income. HR 3200 - National Insurance Act of 2007 - Provisions to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation and underwriting of insurance or any other insurance operations. HR 5611 - Naitonal Association of Registered Agents and Brokers Reform Act of 2008 - Provisions to create an association to provide uniform licensing, continuing education, and other insurance producer qualification requirements applied on a multi-state basis. HR 4105 - Medicare Recovery Audit Contractor Program Moratorium Act of 2007 - Provisions to suspend for 1 year the Medicare Recovery Audit Contractor Program. HR 3363 - Long Term Care Affordability and Security Act - Provisions to amend the IRC of 1986 to allow long term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long term care insurance. HR 3088 - Long Term Care Act of 2007 - Provisions to amend the IRC 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 4150 - Lifetime Pension Annuity for You Act of 2007 - Provisions to amend the IRC to encourage guaranteed lifetime income payments by excluding from income a portion of such payments. HR 5840 - Insurance Information Act of 2007 - Provisions to establish a federal office of insurance information. HR 493 - Genetic Information Nondiscrimination Act of 2007 - Provisions to prohibit discrimination on the basis of genetic information with respect to health insurance (including Medigap policies) and employment. HR 3765 - Defined Contribution Plan Fee Transparency Act of 2007 - Provisions to amend the IRC to provide transparency with respect to fees and expenses charged to participant-defined contribution plans. HR 6142 - ERISA Preemption provisions - Created exemption from ERISA's preemption provision to allow state causes of action to recover damages for failure to timely deliver benefits. HR 3185 - 401(k) Fair Disclosure for Retirement Security Act of 2007 - Provisions to amend ERISA to provide special reporting and disclosure rules for individual account plans. HR 1424 - Emergency Economic Stabilization Act - A bill to provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend IRC of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. HR 3997 - Heroes Earnings Assistance and Relief Tax Act of 2007 - An Act to amend the IRC of 1986 to provide tax relief and protections for military personnel, and for other purposes. HR 608 - Heroes Earnings Assistance and Relief Tax Act of 2007 - An Act to amend the IRC of 1986 to provide tax relief and protections for military personnel, and for other purposes. HR 6331 - Medicare Improvements for Patients and Providers Act of 2008 - To amend Titles XVII and XIX of the Social Security Act to extend expiring provisions under the Medicare Program, to improve beneficiary access to preventive and mental health services, to enhance low-income benefit programs, and to maintain access to care in rural areas, including pharmacy access, and for other purposes. HR 6499 - Sensible Estate Tax Act of 2008 - To amend the IRC of 1986 to reform the estate and gift tax.

Client expense: $217,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. S. 3289, "To Permanently Extend the Estate Tax as in Effect in 2009". S. 3327, "Empowered at Home Act of 2008", provision allowing tax deductino for a certain percentage of long-term care premiums. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". H.R. 6499, "Sensible Estate Tax Act of 2008". H.R. 7060, "Renewable Energy and Job Creation Act of 2008", Section 403, Broker Reporting of Customer Basis in Securities Transactions. IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.

Client expense: $780,000 · 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

S.46, the Affordability in the Individual Market (AIM) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.3365, the Long-Term Care Family Accessibility Act

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

HR 46 - Small Business Tax Fairness and Simplification Act. Issue: Long Term Care permitted to be offered in cafeteria plans and FSA. S 158 - Access to Affordable Health Care Act. Issue: above the line deduction for long term care insurance. S. 555 - Simple Cafeteria Plan Act. Issue: Long term care insurance permitted to be offered in cafeteria plans and FSA. H.R. 2205/ S 1010 Retirement Security for Life Act. Issue: Tax Incentive for Non Qualified Annuities S. 1288 - Women's Retirement Act of 2007. Issue: federal tax treatment of annuities. S. 3952 - Automatic IRA Act of 2007. Issue: expand pension coverage. H.R.3361 -To make technical corrections related to the Pension Protection Act of 2006. Issue: technical corrections to PPA. S.1974- the Pension Protection Technical Corrections Act of 2007. Issue: technical corrections to PPA. H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007. Issue: Retirement plan fee disclosure. S. 2337/H.R. 3363 Long Term Care Affordability and Security Act of 2007. Issue: allows long term care insurance to be offered in employer sponsored cafeteria plans and FSA. S. 1809/ H.R. 3088 Long-Term Care Act of 2007. Issue: distributions from retirement plans should not be included in gross income if used to pay for LTC premiums. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. S. 1758 Community Living Assistance Services and Supports Act. Issue: reform of LTC financing. H.R. 2582 Qualified Long-Term Care Fairness Act of 2007. Issue: above the line deduction for LTC. S. 2121 Caregiver Assistance and Relief Effort Act of 2007. Issue: above the line deduction for LTC. S. 2473 Defined Contribution Fee Disclosure Act. Issue: retirement plan fee disclosure. S. 1087 Fair Pay Act. Issue: civil penalty impact on retirement plans. H.R. 2831 Lilly Ledbetter Fair Pay Act. Issue: civil penalty impact on retirement plans. H.R. 2419 Farm Bill Extension Act. Issue: Roth treatment for 457 contracts. H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act. Issue: military access to retirement monies. H.R. 5160 Small Business Add Value for Employees Act of 2008. Issue: expand pension coverage. H.R. 5559 The Long Term Care and Retirement Security Act of 2008. Issue: LTC in cafeteria and FSA and above the line deductions for LTC premiums. S. 2794 The Senior Investor Protection Act of 2008. Issue: sales to seniors of annuity products. H.R. 6237 The Tax Relief for Long Term Care Act of 2008. Issue: tax credit for LTC insurance premiums. S. 1693 The Wired for Healthcare Quality Act. Issue: affects of LTC ERISA preemption. H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections. Issue: Retirement plan modifications H.R. 6143 Pension Protection Act ERISA Amendments of 2008. Issue: Retirement plan modifications. H.R. 7242 Pension Protection Act IRC Amendments of 2008. Issue: LTC and annuity clarification; Tax free exchange provisions for LTC. S. 3278/ HR 6708 - A bill which would limit the use of 401(k) debit cards and limit withdrawals from 401(k) plans. Issue: limit of withdrawals on retirement plans. H.R. 1424 Emergency Economic Stabilization Act of 2008. Issue: executive com restrictions and 401(k) asset recovery. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. S. 3327 Empowered at Home Act of 2008. Issue: Allows above the line tax deduction for LTC premiums. Allows LTC to be offered in cafeteria/ FSA plans. H. Con Res 431 Supporting the Goals and Ideals of a Long Term Awareness Week. Issue: LTC.

Client expense: $1,219,600 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

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. 4150, Lifetime Pension Annuity for You Act of 2007, All provisions H.R. 3361, Pension Protection Technical Correction Act of 2007, Provisions related to guaranteed lifetime income 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, ERISA protection for 401(k) plans with annuity options [No Bill Number], Issues relating to frozen pension plans [No Bill Number], QDIA Guidance and Clarifications, All provisions. Comments to Department of Labor's proposed rule changes

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

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

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. 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.Res.601: To designate Oct. 19-25, 2008, as ''National Save for Retirement Week.''

Client expense: $540,000 · 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)

TAX (Tax) (Legislative): H.R. 914: Tax Equity and Affordability Act (Ryan); H.R. 2302: Health Insurance Affordability Act (King); H.R. 2582: Qualified Long-term Care Fairness Act (Brown-Waite) (continued) (TAX (Tax) Legislative continued) H.R. 2639: Promoting Health for Future Generations Act (provisions relating to HSAs) (Boustany); H.R. 3088: Long-Term Care Act (Terry); H.R. 3234: HSA Improvement and Expansion Act (Cantor); H.R. 3306: Flexible Health Savings Act (Royce); H.R. 3363: Long-Term Care Affordability and Security Act (Pomeroy); H.R. 3920: Trade and Globalization Assistance Act (provisions relating to health care tax credits, COBRA continuation coverage, health insurance reforms) (Rangel); H.R. 5559: Long-Term Care and Retirement Security Act (Putnam); H.R. 5719: Taxpayer Assistance and Simplification Act (HSA provision); H.R. 6237: Tax Relief for Long-Term Care Act (Courtney); S. 397: Tax Equity and Affordability Act (Martinez); S. 504: Long-Term Care Trust Account Act (Smith); S. 555: SIMPLE Cafeteria Plan Act (Snowe); S. 897: Alzheimer's Family Assistance Act (Mikulski); S. 1809: Long-Term Care Act (Thune); S. 2237: Long-Term Care Affordability and Security Act (Grassley); S. 2835: Health Care Equity Act (DeMint). TAX (Tax) Regulatory: None to report.

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of

HR 46 - Small Business Tax Fairness and Simplification Act S 158 - Access to Affordable Health Care Act S 344 - Healthy Americans Act HR 676 - US National Health Insurance Act S. 555 - Simple Cafeteria Plan Act H.R. 914 - Tax Equity and Affordability Act S. 897 - Alzheimers Family Assistance Act H.R. 1807 - Alzheimers Family Assistance Act H.R. (Concurrent Resolution) 133 - Supporting the Goals of the Long Term Care Awareness Week H.R. 2205/ S 1010 - Tax Incentive for Non Qualified Annuities H.R. 2 - Fair Minimum Wage Act H.R. 1591 - US Troop Readiness, Veterans Health, and Iraq Accountability Act H.R. 976 - Small Business Tax Relief Act S. 1288 - Women's Retirement Act of 2007 S. 3952 - Automatic IRA Act of 2007 H.R.3361 -To make technical corrections related to the Pension Protection Act of 2006 S.1974- the Pension Protection Technical Corrections Act of 2007 H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007 H.R. 3363 Long Term Care Affordability and Security Act of 2007 S. 2337 - Long Term Care Affordability and Security Act of 2007 H.R. 3088 Long-Term Care Act of 2007 S. 1809 Long-Term Care Act of 2007 S. 1758 Community Living Assistance Services and Supports Act H.R. 2582 Qualified Long-Term Care Fairness Act of 2007 S. 2121 Caregiver Assistance and Relief Effort Act of 2007 S. 2268 Long-Term Care Insurance Integrity Act of 2007 S. 2473 Defined Contribution Fee Disclosure Act S. 1087 Fair Pay Act H.R. 2831 Lilly Ledbetter Fair Pay Act H.R. 4839 Tax Technical Corrections H.R. 2419 Farm Bill Extension Act H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act H.R. 5160 Small Business Add Value for Employees Act of 2008 H.R. 5559 The Long Term Care and Retirement Security Act of 2008 S. 2794 The Senior Investor Protection Act of 2008 H.R. 6237 The Tax Relief for Long Term Care Act of 2008 H.R. 3221- The Foreclosure Prevention Act of 2008 S. 2636 - The Foreclosure Prevention Act of 2008 S. 1693 The Wired for Healthcare Quality Act H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections H.R. 6143 Pension Protection Act ERISA Amendments of 2008

Client expense: $920,600 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H.R.976 - An act to amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R.3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R.819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. 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. S.334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S.504 - A bill to amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S.1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S.1809 - A bill 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.1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes. H.R.3043 - Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2008, and for other purposes.

Client expense: $380,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S.3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.

Client expense: $620,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

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. 4150, Lifetime Pension Annuity for You Act of 2007, All provisions H.R. 3361, Pension Protection Technical Correction Act of 2007, Provisions related to guaranteed lifetime income 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, ERISA protection for 401(k) plans with annuity options [No Bill Number], Issues relating to frozen pension plans [No Bill Number], QDIA Guidance and Clarifications, All provisions. Comments to Department of Labor's proposed rule changes

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; S 555, SIMPLE Cafeteria Plan Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security Act of 2008; HR 5719, Taxpayer Assistance and Simplification Act of 2008; S 2835, To amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars; HR 6237, Tax Relief for Long-Term Care Act of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

See attachment. RET Second Quarter Report 2008 H.R. 2 - Fair Minimum Wage Act H.R. 46 - Small Business Tax Fairness and Simplification Act H.R. 914 - Tax Equity and Affordability Act H.R. 976 - Small Business Tax Relief Act H.R. 1807 - Alzheimers Family Assistance Act H.R. 2205/ S. 1010 - Tax Incentive for Non Qualified Annuities H.R. 2419 Farm Bill Extension Act H.R. 2582 Qualified Long-Term Care Fairness Act of 2007 H.R. 3088 Long-Term Care Act of 2007 H.R. 3185 - The 401(k) Fair Disclosure for Retirement Security Act of 2007 H.R. 3361 - To make technical corrections related to the Pension Protection Act of 2006 H.R. 3363 Long Term Care Affordability and Security Act of 2007 H.R. 4839 Tax Technical Corrections H.R. 5160 Small Business Add Value for Employees Act of 2008 H.R. 5559 The Long Term Care and Retirement Security Act of 2008 H.R. 6143 Pension Protection Act ERISA Amendments of 2008 H.R. 6237 The Tax Relief for Long Term Care Act of 2008 H.R. 6357 Protecting Records, Optimizing Treatments, and Easing Communications Through Healthcare Technology Act of 2008 (ProTECHt Act) H.R. 6382 Pension Protection Act Technical Corrections H.R. (Concurrent Resolution) 133 - Supporting the Goals of the Long Term Care Awareness Week S. 555 - Simple Cafeteria Plan Act S. 897 - Alzheimers Family Assistance Act S. 1288 - Women's Retirement Act of 2007 S. 1974 - The Pension Protection Technical Corrections Act of 2007 S. 1809 Long-Term Care Act of 2007 S. 2337 - Long Term Care Affordability and Security Act of 2007 S. 3952 - Automatic IRA Act of 2007 S. 1758 Community Living Assistance Services and Supports Act S. 2121 Caregiver Assistance and Relief Effort Act of 2007 S. 2268 Long-Term Care Insurance Integrity Act of 2007 S. 2473 Defined Contribution Fee Disclosure Act S. 2794 The Senior Investor Protection Act of 2008 S. 1693 The Wired for Healthcare Quality Act Final 403(b) Regulations/Revenue Proceeding 2007-71 - issues related to timing relief, clarification of transition relief, grandfathering, effective date and restrictions on immediate redeemability. Department of Labor - Regulation on annual reporting obligations 29 CFR 2920-103-1; 72 FR 221 Notice of adoption of revisisions to annual return/report forms. Department of Labor - Final Revised Form 5500 (2009) - New Fee Reporting Rules - request changes to final rules.

Client expense: $910,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S.46, the Affordability in the Individual Market (AIM) Act of 2007H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S.46, the Affordability in the Individual Market (AIM) Act of 2007H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

Advocacy related to S. 2061 (H.R. 3582), the Fair Home Health Care Act of 2007, the complete bill; and H.R 3088 (S. 1809), the Long Term Care Act of 2007, the complete bill.

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

Government targets: Administration on Aging, 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. 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.Res.601: To designate Oct. 19-25, 2008, as ''National Save for Retirement Week.''

Client expense: $540,000 · 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)

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. 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.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.

Client expense: $870,000 · 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)

Advocacy related to S. 2061 (H.R. 3582), the Fair Home Health Care Act of 2007, the complete bill; and H.R 3088 (S. 1809), the Long Term Care Act of 2007, the complete bill.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE