Sunset of Life Protection Act of 2009

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - Enacts the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

Client expense: $315,000 · Firm income: Not reported

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

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3501, HR 3502, HR 3962, HR 4872, H.R. 5853

Client expense: Not reported · Firm income: $10,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance (cont.) H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; H.R. 5923 (Paulsen) repeal HSA and FSA restrictions; H.R. 5936, Restoring Assistance for Families' and Seniors' Health Expenses Act (Reichert) treatment of high deductible health plans as qualified health plans, repeal of HSA and FSA restrictions; H.R. 6234, Comprehensive Long-Term Care Support Act (Herseth Sandlin) tax incentives for LTC insurance; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 2958 CARE Act (Menendez) tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits; S. 3673, Patients Freedom to Choose Act (Hutchison) -- repeal HSA and FSA restrictions TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; issues relating to withholding of government contract payments; pre-existing condition insurance plans, internal claims and appeals and external review processes, coverage of preventive services; pre-existing condition exclusions, lifetime and annual dollar limits on benefits, rescissions, and patient protections; grandfathered health plan provisions; dependent coverage; and other issues relating to health care reform implementation; issues relating to IRC Sec 162(m) reporting; and other issues relating to health care reform implementation.

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - Enacts the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

Implementation of healthcare reform legislation; premium tax, high-value health plan tax, tax credits, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - Executive Branch actions re PL 111-148 and PL 111-152. *Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. *Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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 6234, Comprehensive Long-Term Care Support Act of 2010. *HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. *HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. *Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. *Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. *Tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits - S 2958, CARE Act of 2010. *Changes to premium tax, high-value health plan tax - HR 4872, Health Care and Education Reconciliation Act of 2010. *Repeal HSA and FSA restrictions - HR 5923, To amend the Patient Protection and Affordable Care Act to repeal certain limitations on tax health care benefits; S 3673, Patients' Freedom to Choose Act. *Treatment of high deductible health plans as qualified health plans, repeal of HSA and FSA restrictions - HR 5936, Restoring Assistance for Families' and Seniors' Health Expenses Act of 2010.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3501, HR 3502, HR 3962, HR 4872, H.R. 5853

Client expense: Not reported · Firm income: $10,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; (cont.) H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3590, Patient Protection and Affordable Care Act (Reid) premium tax, high-value health plan tax, tax credits, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; H.R. 4872, Health Care and Education Reconciliation Act (Spratt) changes to premium tax, high-value health plan tax; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 2958 CARE Act (Menendez) tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; issues relating to withholding of government contract payments; and issues relating to health care reform implementation.

Client expense: $2,290,000 · Firm income: Not reported

Healthcare reform and international health plans in PL 111-148 - Executive Branch actions re these issues. *Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. *Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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. *HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. *HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. *Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. *Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. *Tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits - S 2958, CARE Act of 2010. *Premium tax, high-value health plan tax, tax credits, LTC insurance in cafeteria plans, FSA limits, tax exclusiong for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, Patient Protection and Affordable Care Act . *Changes to premium tax, high-value health plan tax - HR 4872, Health Care and Education Reconciliation Act of 2010.

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - To enact the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3962, HR 4872

Client expense: Not reported · Firm income: $10,000

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

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; (cont.) H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3590, Patient Protection and Affordable Care Act (Reid) premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3962, Americas Affordable Health Choices Act (Dingell) FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; H.R. 4872, Health Care and Education Reconciliation Act (Spratt) changes to premium tax, high-value health plan tax; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 1679, Affordable Health Choices Act (Harkin) LTC insurance in cafeteria plans; S. 1796, Americas Healthy Future Act (Baucus) high-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; S. 2958 CARE Act (Menendez) tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. HR 3590 - Provides health care for most americans, controls costs and enhances health care system quality. NAIFA remains concerned that this proposal will increase costs to families and businesses. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - To enact the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3962, HR 4872

Client expense: Not reported · Firm income: $10,000

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

FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense - HR 3962, America's Affordable Health Choices Act. Premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, Patient Protection and Affordable Care Act. Changes to premium tax, high-value health plan tax - HR 4872, Health Care and Education Reconciliation Act of 2010. *Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. *Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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. *HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. *HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. *Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. *Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. *LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce. *High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - S 1796, An original bill to provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes. *Tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits - S 2958, CARE Act of 2010.

Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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. HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce. Premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FAS limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, An act entitled The Patient Protection and Affordable Care Act. FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense - HR 3962, To provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes. High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - S 1796, An original bill to provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes.

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance (cont.) H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3590, Patient Protection and Affordable Care Act (Reid) premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3962, Americas Affordable Health Choices Act (Dingell) FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 1679, Affordable Health Choices Act (Harkin) LTC insurance in cafeteria plans; S. 1796, Americas Healthy Future Act (Baucus) high-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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. HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce. Premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FAS limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, An act entitled The Patient Protection and Affordable Care Act. FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense - HR 3962, To provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes. High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - S 1796, An original bill to provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes.

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. HR 3590 - Provides health care for most americans, controls costs and enhances health care system quality. NAIFA remains concerned that this proposal will increase costs to families and businesses. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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. High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusions for FSAs and HRAs, health savings accounts, tax deduction for itemized health expenses - Draft legislation (Finance/Bausuc-Grassley draft policy options). HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission; HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes. Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce.

Americas Healthy Future Act (Baucus) high-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses (cont.) H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 1679, Affordable Health Choices Act (Harkin) LTC insurance in cafeteria plans TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

Client expense: $2,410,000 · Firm income: Not reported

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S. 703 - Provides health care for all americans, controls costs and enhances health care system quality. NAIFA opposes. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Cre Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200

Client expense: Not reported · Firm income: $10,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

COBRA / premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558l H.R. 2300); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 369; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (FY 2010 Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products); Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; S. 1177; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93; S. 797; H.R. 2360)

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

COBRA / premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558l H.R. 2300); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 369; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (FY 2010 Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products); Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; S. 1177; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93; S. 797; H.R. 2360)

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, White House Office

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S. 703 - Provides health care for all americans, controls costs and enhances health care system quality. NAIFA opposes. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Cre Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

Senate HELP Committee Draft Affordable Health Choices Act (Kennedy) LTC insurance in cafeteria plans (cont.) Senate Finance Committee Draft Policy Options (Baucus-Grassley) employer tax exclusion, tax exclusion for FSAs, HRAs, and health savings accounts, tax deduction for itemized medical expenses; H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance TAX (Tax) Regulatory: Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

Client expense: $1,870,000 · Firm income: Not reported

COBRA / premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 2300); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 369; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (FY 2010 Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products); Medicaid (S. 142; S. 434); medical liability reform; insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; S. 1177; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93; S. 797; H.R. 2360)

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

LTC insurance in cafeteria plans - Draft legislation re this issue (HELP/Kennedy health choices act). Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code 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 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code 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. Employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - Draft legislation (Finance/Bausuc-Grassley draft policy options).

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

COBRA / premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558l H.R. 2300); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 369; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (FY 2010 Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products); Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; S. 1177; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93; S. 797; H.R. 2360)

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, White House Office

COBRA / premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558l H.R. 2300); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 369; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (FY 2010 Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products); Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; S. 1177; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93; S. 797; H.R. 2360)

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, White House Office

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897

Client expense: Not reported · Firm income: $10,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S. 703 - Provides health care for all americans, controls costs and enhances health care system quality. NAIFA opposes. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

COBRA / COBRA premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (H.R. 1105, Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products) -- H.R. 1105; Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93)

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

COBRA / COBRA premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (H.R. 1105, Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products) -- H.R. 1105; Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93)

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

COBRA / COBRA premium assistance (H.R. 1); FY 10 Budget Resolutions / Reconciliation (S.Con.Res. 13; H.Con.Res. 85); Generic Biologics (S. 726; H.R. 1427; H.R. 1528); Health system / insurance / ERISA reform & health insurance mandates (H.R. 193; S. 391; H.R. 1085; S. 442; H.R. 1092; H.R. 1321; H.R. 676; S. 623; H.R. 1558); Health cost savings / comparative effectiveness / wellness promotion (H.R. 1; S. 803; H.R. 1204); Health IT (H.R. 1); High Risk Pools (H.R. 1105, Labor-HHS Approps.); Medicare (Medicare Advantage, electronic prescribing, sales and marketing of Medicare-related private insurance products) -- H.R. 1105; Medicaid (S. 142; S. 434); medical liability reform (S. 391); insurance regulation (H.R. 1880); Long Term Care (S. 94; S. 697; S. 702; H.R. 897; H.R. 1891); Health Insurance Tax Treatment (Employer Exclusion, HSAs, FSAs, HRAs, Health Coverage Tax Credit (H.R. 1; H.R. 544; H.R. 1495; S. 391; H.R. 1085; H.R. 1470; S. 725); SCHIP premium assistance and other private insurance coordination issues (H.R. 2; S. 142; H.R. 321); Small business / national pooling of insurance health reform (S. 93)

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