Pension Protection Technical Corrections Act of 2008

HR 6382 Pension Protection Technical Corrections Act of 2008

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

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, White House Office

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. 207 Long Term Care Affordability and Security Act of 2009. Issue: allows long term care insurance to be offered in employer sponsored cafeteria plans and FSA. H.R. 3765 Defined Contribution Plan Fee Transparency Act of 2007. Issue: retirement plan fee disclosure. S. 697/ HR 1721 Community Living Assistance Services and Supports Act. Issue: reform of LTC financing. 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. 897 The Long Term Care and Retirement Security Act of 2009. Issue: LTC in cafeteria and FSA and above the line deductions for LTC 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. 434 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.R. 7327 Worker, Retiree and Employer Recovery Act. Issue: Retirement plan modification. S. 391 Healthy Americans Act. Issue: private health insurance including LTC. H.R. 519 The Elder Caregiver Support and Information Enhancement Act of 2009. Issue: LTC additional appropriations for LTC Information clearinghouse. H.R. 1961 - Savings for American Families Future Act Issue: savers' credit S. 401 - Defined Contribution Fee Disclosure Act Issue: 401(k) fee disclosure S. Con Res 13 - 2010 Senate Budget Resolutions Issue: savers' credit, Auto-IRAs

Client expense: $1,867,075 · Firm income: Not reported

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

Retirement issues related to universities' pension plans IRA issues related to philanthropic giving S. 819, H.R. 1419 Public Good IRA Rollover Act H.R. 6382 Pension Protection Technical Corrections Act of 2008

Client expense: $110,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT)

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

Client expense: $920,000 · Firm income: Not reported

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

HR 3185 401(k) Fair Disclosure for Retirement Security Act of 2007 HR 3765 Defined Contribution Fee Transparency Act of 2007 HR 6382 PPA Technical Corrections Act of 2008 S. 3278 401(k) Plan Debit Card legislation

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 6049: Energy and Tax Extenders Act of 2008 S3125: Energy Independence and Tax Relief Act of 2008 HR 7060: Renewable Energy and Job Creation Tax Act of 2008--Energy and Extenders legislation with R&D ASC Credit S3098: Alternative Minimum Tax and Extenders Tax Relief Act of 2008 HR 3970: Tax Reduction and Reform Act of 2007 HR 5719: Tax Payer Assistance and Simplification Act of 2008--3% withholding HR 6081: Heroes Earnings Assistance and Relief Tax Act of 2008 S3335: Jobs, Energy, Families, and Disaster Relief Act of 2008 HR 3359: Mobile Workforce State Income Tax Fairness and Simplification Act of 2007 S2521: Domestic Partnership Benefits and Obligations Act of 2007 S2209: Research Credit Improvement Act of 2007 HR 2138: Investment in America Act of 2007 HR 6382: Pension Protection Technical Corrections Act of 2008 S3268: Stop Excessive Energy Speculation Act of 2008 HR 6454: To extend and expand the E-verify program for employment eligibility confirmation, and for other purposes

Client expense: $3,190,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Army, Dept of (Other), Defense, Dept of (DOD), Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Natl Aeronautics & Space Administration (NASA), Navy, Dept of, SENATE, State, Dept of (DOS)

HR 6382: Pension Protection Technical Corrections Act of 2008 S3268: Stop Excessive Energy Speculation Act of 2008 HR 7327: The Worker, Retiree, And Employer Recovery Act of 2008--Pension relief provisions

Client expense: $3,190,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Army, Dept of (Other), Defense, Dept of (DOD), Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Natl Aeronautics & Space Administration (NASA), Navy, Dept of, SENATE, State, Dept of (DOS)

H.R. 1073/S. 1354, the Law Enforcement Officers Equity Act, would provide 6 (c) benefits to approximately 30,000 Federal law enforcement officers who currently do not have them; H.R. 1661/S. 1357, the Federal Law Enforcement Pension Adjustment Equity Act, would permit certain annuitants of the retirement programs of the United States Park Police and United States Secret Service Uniformed Division to receive the adjustments in pension benefits to which such annuitants would otherwise be entitled as a result of new salary schedules; H.R. 3361/H.R. 6382, the Pension Protection Technical Corrections Act, would make some technical corrections to the Pension Protection Act, which was enacted in 2006; H.R. 7327, the Worker, Retiree, and Employer Recovery Act, which is a technical corrections bill making long-sought technical amendments to the Pension Protection Act (PPA)--such as the governmental defined benefits plan interest crediting rate fix and a clarification to extend the public safety retiree health exclusion to self-insured plans; S. 1729, the Enhanced Financial Recovery and Equitable Retirement Treatment Act, would provide Assistant U.S. Attorneys and other Federal prosecutors with enhanced law enforcement retirement benefits;

Client expense: $55,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Institute of Justice, SENATE, White House Office

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

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 6382, the Pension Protection Technical Corrections Act of 2008

Client expense: $209,953 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Pension Protection Technical Corrections Act H.R.6382 H.R.7242 Pension Protection Act IRC Amendments of 2008 H.R.82 Social Security Fairness Act H.R.676 United States National Health Insurance Act H.R.7327 Worker; Retiree and Employer Recovery Act of 2008

Client expense: $369,998 · Firm income: Not reported

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

Supported Sec. 505 of the Emergency Economic Stabilization Act which shortened the depreciation life for farm equipment to five years (H.R. 1424). Advocated for a one-year extension of the Economic Stimulus Act's (ESA) depreciation bonus and increased Sec. 179 expensing levels (H.R. 6382 & H.R. 7327). Advocated for expansion of the home purchase tax credit created by American Housing Rescue and Foreclosure Prevention Act (H.R. 3221) by eliminating the income cap, first-time homebuyer, and payback requirements. Worked to make the Death Tax repeal permanent (H.R. 2380). Worked to prevent repeal of last in, first out (LIFO) accounting method, as proposed in the Tax Reduction and Reform Act (HR 3970). Worked for enactment of H.R. 1023 and S. 777, to repeal Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005, which imposed withholding on certain payments made to vendors by government entities.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

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

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 6382, Pension Protection and Technical Corrections Act of 2008, Title I: pension technical corrections HR 3361, Pension Protection and Technical Corrections Act of 2008, Sec. 2-13, pension technical corrections S. 1974, Pension Protection and Technical corrections Act of 2008, Sec. 2-14, pension technical corrections HR 3361, Worker, Retiree & Employer Recovery Act of 2008, Sec. 101-112, pension technical corrections; HR 3361, Worker, Retiree & Employer Recovery Act of 2008, Sec. 202, Transition Rule clarification; Sec. 204, multiemployer endangered status; Sec. 205, Extend funding improvement plan. HR 7327, Worker, Retiree & Employer Recovery Act of 2008

Client expense: $1,580,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE

S.3: Medicare Prescription Drug Price Negotiation Act of 2007 S.158: Access to Affordable Health Care Act S. 273: Prescription Drug and Health Improvement Act of 2007 S. 290: Rural Physicians Relief Act of 2007 S. 334: Healthy Americans Act S. 397: Tax Equity and Affordability Act of 2007 S. 498: Rural Medicare Equity Act of 2007 S. 1342: HeLP America Act S. 1605: Craig Thomas Rural Hospital and Provider Equity Act of 2007 S. 1710: Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2008 S. 2785: Save Medicare Act of 2008 S. 2603: Medicare Fraud Prevention Act of 2008 S. 2687: Medicare Beneficiary Protection Act of 2008 S. 2786: Medicare Rural Health Access Improvement Act of 2008 H.R.4: Medicare Prescription Drug Price Negotiation Act of 2007 H.R.15: National Health Insurance Act H.R.118: To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries. H.R.205: Medicare Prescription Drug Enrollment Extension Act of 2007 H.R.298: Flexible Spending Accounts Growth and Opportunities Act of 2007 HR 914: Tax Equity and Affordability Act of 2007 H.R. 1651: Rural Health Quality Advisory Commission Act of 2007 HR 2056: Medicare Part D Improvement Act of 2007 HR 2633: HeLP America Act (Introduced in House) HR 2860: Health Care Access and Rural Equity (H-CARE) Act of 2007 HR 3014: Health Equity and Accountability Act of 2007 H.R. 3043: Department of Health and Human Services Appropriations Act, 2008 HR 3163: Healthy Americans HR 4848: To extend for one year parity in the application of certain limits to mental health benefits, and for other purposes HR 1424: Paul Wellstone Mental Health and Addiction Equity Act of 2007 HR 5445: To amend part B of title XVIII of the Social Security Act to increase Medicare payments for physicians' services through December 31, 2009. H.R. 6143: Pension Protection Act ERISA Amendments of 2008 H.R. 6382: Pension Protection Technical Corrections Act of 2008 H.R. 7242: Pension Protection Act IRC Amendments of 2008

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3185 401(k) Fair Disclosure for Retirement Security Act of 2007 HR 3765 Defined Contribution Fee Transparency Act of 2007 HR 6382 PPA Technical Corrections Act of 2008 S. 3278 401(k) Plan Debit Card Legislation HR 7327: WRERA 2008

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S 2821 The Clean Energy Tax Stimulus Act of 2008 HR 2001 Industrial Cogeneration Act HR 1424 Emergency Economic Stabilization Act of 2008 S 3679 Tax Credit for Renewable Biomass-Produced Electricity Used on Site HR 7327 Worker Retiree & Employer Relief Act of 2008 HR 6382 Pension Protection Technical Corrections Act of 2008 S 2886/S 3098 Alternative Minimum Tax and Extenders Tax Relief Act of 2008 - CFC Look thru NOL Carryback and Elmination of 90% Limitation on AMT NOLs - Potential Economic Recovery Legislation HR 7290 Tax Credit for Renewable Biomass-Produced Electricity Used on Site

Client expense: $990,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1023 / S. 777, repeal of vendor payment withholdings by local government. IRS Defined Normal Retirement Age ruling implementation. H.R. 6382, Pension Protection Correction Act.

Client expense: Not reported · Firm income: $50,000

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Energy, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation, Dept of (DOT)

HR 1424- Emergency Economic Stabilization Act; research and development tax credit provisions. HR 2419 - Food, Conservation, and Energy Act of 2008; potential revenue raisers. HR 5351- Renewable Energy and Energy Conservation; potential revenue raisers. HR 6049 Energy and Tax Extenders Act of 2008; research and development credit. HR 6382 Worker, Retiree, and Employer Recovery Act of 2008; pension provisions. HR 7060- The Renewable Energy and Job Creation Act of 2008; research and development tax credit provisions. HR 7327 Worker, Retiree, and Employer Recovery Act of 2008; pension provisions. H. Res. 1212 A bill providing for consideration of the bill (H.R. 6049) to amend the Internal Revenue Code 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; research and development credit. S 3125 - Energy Independence and Tax Relief Act of 2008; research and development credit.

Client expense: $3,140,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

Retirement issues related to universities' pension plans IRA issues related to philanthropic giving S. 819, H.R. 1419 Public Good IRA Rollover Act H.R. 6382 Pension Protection Technical Corrections Act of 2008

Client expense: $110,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT)

Tax and pensions issues; H.R. 6382 (Pension Protection Technical Corrections Act); H.R. 7242 (Pension Protection Act - IRC Amendments); H.R. 7327

Client expense: Not reported · Firm income: $70,000

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE

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

HR 6382: Pension Protection Technical Corrections Act of 2008 S3268: Stop Excessive Energy Speculation Act of 2008 HR 7327: The Worker, Retiree, And Employer Recovery Act of 2008--Pension relief provisions

Client expense: $3,170,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Army, Dept of (Other), Defense, Dept of (DOD), Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Natl Aeronautics & Space Administration (NASA), Navy, Dept of, SENATE, State, Dept of (DOS)

HR 6049: Energy and Tax Extenders Act of 2008 S3125: Energy Independence and Tax Relief Act of 2008 HR 7060: Renewable Energy and Job Creation Tax Act of 2008--Energy and Extenders legislation with R&D ASC Credit S3098: Alternative Minimum Tax and Extenders Tax Relief Act of 2008 HR 3970: Tax Reduction and Reform Act of 2007 HR 5719: Tax Payer Assistance and Simplification Act of 2008--3% withholding HR 6081: Heroes Earnings Assistance and Relief Tax Act of 2008 S3335: Jobs, Energy, Families, and Disaster Relief Act of 2008 HR 3359: Mobile Workforce State Income Tax Fairness and Simplification Act of 2007 S2521: Domestic Partnership Benefits and Obligations Act of 2007 S2209: Research Credit Improvement Act of 2007 HR 2138: Investment in America Act of 2007 HR 6382: Pension Protection Technical Corrections Act of 2008 S3268: Stop Excessive Energy Speculation Act of 2008 HR 6454: To extend and expand the E-verify program for employment eligibility confirmation, and for other purposes

Client expense: $3,170,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Army, Dept of (Other), Defense, Dept of (DOD), Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Natl Aeronautics & Space Administration (NASA), Navy, Dept of, SENATE, State, Dept of (DOS)

Tax issues related to commercial aviation, including aviation excise taxes. H.R. 6327, the FAA Extension Act of 2008; H.R. 6382, the Pension Protection Technical Corrections Act of 2008; H.R. 3221, the Housing and Economic Recovery Act of 2008; H.R. 6984, the FAA Extension Act of 2008; and H.R. 7242, the Pension Protection Act IRC Amendments of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 6382 Pension Protection Technical Corrections Act of 2008

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), SENATE, White House Office

H.R. 6382, Pension Legislation

Client expense: $123,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Death tax repeal legislation H.R. 2138, Investment in America Act of 2007 Non-qualified deferred compensation H.R. 6275, S. 2886, H.R. 3693, H.R. 3694, H.R. 1365, re. Alternative Minimum Tax (AMT) H.R. 5267, S. 1726, Business Activity Tax Simplification Act Senate Finance Energy Tax package Interest Charge Domestic International Sales Corps. (IC-DISCs) H.R. 4195, H.R. 6264, S. 4026, Tax Technical Corrections Act Dingell carbon tax bill S. 2209, Research Improvement Act H.R. 3996, Temporary Tax Relief Act of 2007 S. 3125, H.R. 3359, Mobil Workforce State Income Tax Fairness and Simplification Act Net operating losses (NOLs) Repatriation of foreign earnings Section 199 manufacturing deduction Bonus depreciation S. 3335, H.R. 6049, Energy and Tax Extenders Act Corporate Tax Rate R&D Tax Credit S. 3221, re. using AMT credits U.S. - Canada Tax Treaty Baucus/Grassley Fully Offset AMT Amendment to H.R. 6049 H.R. 7060, Renewable Energy and Job Creation Act H.R. 7006, Disaster Tax Relief Act of 2008 H.R. 6382, Worker Retiree and Employer Recovery Act H.R. 7327, re. defined pension benefit plans H.R. 7321, Auto Industry Financing and Restructuring Act Tier 2 Commercial Paper Pension reform

Client expense: $980,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Science Foundation (NSF), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), President of the U.S., SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Corporate pension plans - HR 6382, Pension Protection Technical Corrections Act of 2008; HR 7327, Worker, Retiree, and Employer Recovery Act of 2008; proposed legislation concerning this issue.

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

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

House Paul Wellstone Mental Health and Addiction Equity Act - H.R. 1424 The Emergency Economic Stabilization Act - H.R. 1424 Tax Equity for Health Plan Beneficiaries Act of 2007 - H.R. 1820 Lilly Ledbetter Fair Pay Act of 2007 H.R. 2831 401 (k) Fair Disclosure for Retirement Security Act H.R. 3185 The Worker Retiree, and Employer Recovery Act H.R. 3361 Long-Term Care Affordability and Security Act of 2007 H.R. 3363 Defined Contribution Plan Fee Transparency Act of 2007 H.R. 3765 AMT Credit Fairness and Relief Act H.R.3861 Defenders of Freedom Tax Relief Act of 2007 - H.R. 3997 Small Business Add Value for Employees (SAVE) Act of 2008 H.R. 5160 Energy Improvement and Extension Act of 2008 H.R. 6049 ERISA Amendments H.R. 6142 Pension Protection Act ERISA Amendments of 2008 H.R. 6143 Pension Protection Technical Corrections Act of 2008 H.R. 6382 401 (k) Plan Debit Card Bill H.R. 6708 Hurricane Tax Relief Act of 2008 H.R. 6958 Disaster Tax Relief Act of 2008 H.R. 7006 Defined Benefit Pension Funding Relief Measures The Worker, Retiree, and Employer Recovery Act H.R. 7327 Senate Tax Equity for Domestic Partner and Health Plan Beneficiaries Act S. 1556 Fair Pay Restoration Act S. 1843 Pension Protection Technical Corrections Act of 2007 S. 1974 Long-Term Care Affordability and Security Act of 2007 S. 2337 AMT Credit Fairness Act and Relief Act S. 2389 Defined Contribution Fee Disclosure Act of 2007 S. 2473 Incentives for Older Workers Act S. 2933 401 (k) Plan Debit Card Bill S. 3278 Jobs, Energy, Families, and Disaster Relief Act of 2008 S. 3335 Defined Benefit Pension Funding Relief Measures The Worker, Retiree, and Employer Recovery Act H.R. 7327 Regulatory communication with covered federal officials on legislative issues. White House - Defined Benefit Pension Funding Relief Measures H.R. 7327 Treasury Minimum Required Distribution relief H.R. 7327 DOL 401(k) fee disclosure - H.R. 3185, H.R. 3765, S. 2473 DOL Pension Protection Action Act of 2006 Technical Corrections, funding issues Treasury/IRS Hurricane relief, contribution and funding certification, Pension Protection Act of 2006 (PPA) Treasury/IRS Pension Protection Act of 2006 Technical Corrections, funding issues Treasury/IRS hybrid plan issues Treasury/IRS 409A and deferred compensation Treasury/IRS EESA issues H.R. 1424 Treasury/IRS HEART Act H.R. 3997 & 6081

Client expense: $210,392 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

HR 6, CLEAN Energy Act, 2007, All titles. HR 1365, Corporate AMT Repeal, All titles. HR 1424, Emergency Economic Stabilization Act, All titles. HR 1937, Timber Revitalization and Economic Enhancement (TREE) Act, 2007, All titles. HR 2380, Death Tax Repeal Permanency Act, 2007, All titles. HR 2419, Food and Energy Security Act, 2007, All titles. HR 2776, Renewable Energy and Energy Conservation Tax Act, 2007, All titles. HR 3221, Foreclosure Prevention Act, 2008, All titles. HR 3693, American Competitiveness Tax Act, 2007, All titles. HR 3694, Alternative Minimum Tax Reform Act, 2007, All titles. HR 6382, Worker, Retiree and Employer Recovery Act, 2008, All titles. HR 6896/S 3399, Timber Revitalization and Economic Enhancement Act II, 2008, All titles. HR 7060, Renewable Energy and Job Creation Act, 2008, All titles. HR 7201, Energy Improvement and Extension Act, 2008, All titles. HR 7202, Temporary Tax Relief Act, 2008, All titles. HR 7290, Production Credit for Biomass Facilities, All titles. S 1370, Clean Energy Investment Assurance Act, 2007, All titles. S 1587, Recycling Investment Saves Energy (RISE) Act, All titles. S 3679, Modification of Renewable Electricity Production Credit, All titles. * IRS proposed regulation 140492-02: Definition of Solid Waste Disposal Facilities, All titles. * IRS Notice 2006-88, Guidance on Issues Related to the Section 45 Tax Credit for Electricity Products from Open-Loop Biomass, All titles. * IRS Notice 2008-60, Revised Guidance on Issues Related to the Section 45 Tax Credit for Electricity Produced from Open- Loop Biomass, All titles. * Energy Advancement and Investment Act, 2007, All titles. * Clean Renewable Energy and Conservation Tax Act, 2007, All titles. * Heartland, Habitat, Harvest and Horticultural Act, 2007, All titles.

Client expense: $580,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 3185: 401K Fair Disclosure for Retirement Security Act S. 400: Michelle's Law H.R. 3361/H.R. 6382/H.R. 7327: Pension Protection Technical Corrections Act; P.L. 110-458 H.R.6143: Pension Protection Act ERISA Amendments of 2008

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

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1821 Clean Renewable Energy for Public Power Act of 2007-provisions pertaining to electric utilities. H.R. 3221 American Housing Rescue and Foreclosure Prevention Act of 2008 -Provisions regarding energy tax extenders. H.R. 3807 Renewable Energy Assistance Act of 2007-provisions pertaining to electric utilities. H.R. 5351 Renewable Energy and Energy Conservation Tax Act of 2008-provisions pertaining to electric utilities. S. 1370 Clean Energy Investment Assurance Act of 2007-provisions pertaining to electric utilities. S. 2642 American Renewable Energy Act of 2008-provisions affecting renewable tax incentives and renewable portfolio standards. S. 2886 Alternative Minimum Tax and Extenders Tax Relief Act of 2008-Provisions regarding renewable energy and energy efficiency tax incentives. H.R. 6049 Energy Improvement and Extension Act of 2008 -provisions pertaining to electric utilities. H.R. 7060 Renewable Energy and Job Creation Tax Act of 2008-provisions pertaining to electric utilities. S. 3478 Energy Independence and Investment Act of 2008-provisions pertaining to electric utilities. H.R. 1424(as amended by Senate) Emergency Economic Stabilization Act of 2008-provisions pertaining to electric utilities. H.R. 3997 Emergency Economic Stabilization Act of 2008-provisions pertaining to electric utilities. H.R. 6382 Pension Protection Technical Corrections Act of 2008-provisions pertaining defined benefit plans. H.R. 6308 the Municipal Bond Fairness Act-provisions pertaining to municipal utilities. Tax matters relating to nuclear tax incentives for electric utilities.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1821 Clean Renewable Energy for Public Power Act of 2007-provisions pertaining to electric utilities H.R. 3221 American Housing Rescue and Foreclosure Prevention Act of 2008 -Provisions regarding energy tax extenders H.R. 5351 Renewable Energy and Energy Conservation Tax Act of 2008-provisions pertaining to electric utilities S. 1370 Clean Energy Investment Assurance Act of 2007-provisions pertaining to electric utilities S. 2642 American Renewable Energy Act of 2008-provisions affecting renewable tax incentives and renewable portfolio standards S. 2886 Alternative Minimum Tax and Extenders Tax Relief Act of 2008-Provisions regarding renewable energy and energy efficiency tax incentives H.R. 6049 Energy Improvement and Extension Act of 2008 -provisions pertaining to electric utilities H.R. 7060 Renewable Energy and Job Creation Tax Act of 2008-provisions pertaining to electric utilities S. 3478 Energy Independence and Investment Act of 2008-provisions pertaining to electric utilities H.R. 1424(as amended by Senate) Emergency Economic Stabilization Act of 2008-provisions pertaining to electric utilities H.R. 3997 Emergency Economic Stabilization Act of 2008-provisions pertaining to electric utilities H.R. 6382 Pension Protection Technical Corrections Act of 2008-provisions pertaining to defined benefit plans H.R. 6308 the Municipal Bond Fairness Act-provisions pertaining to municipal utilities Tax matters relating to nuclear tax incentives for electric utilities H.R. 7347 Worker, Retiree and Employer Recovery Act of 2008 - provisions pertaining to pension funding

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

Government targets: Agriculture, Dept of (USDA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), 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

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

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

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

Pension funding requirements - HR 6382, Pension Protection Technical Corrections Act of 2008; HR 7327, Worker, Retiree, and Employer Recovery Act of 2008; proposed legislations concerning this issue.

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Pension issues - HR 6382, Pension Protection Technical Corrections Act of 2008; HR 7327, Worker, Retiree, and Employer Recovery Act of 2008; proposed legislation concerning these issues.

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

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

HR5719 Taxpayer Assistance and Simplification Act of 2008. HSA Provisions. HR 6382 The Worker, Retiree, and Employer Recovery Act for defined benefit funding and smoothing relief in both the House and Senate. HR 7327 The Worker, Retiree, and Employer Recovery Act of 2008 on the same funding relief general issues.

Client expense: $115,517 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE