Savings Recovery Act of 2009

Pension Relief and Technical Corrections H.R. 2021, Savings Recovery Act H.R. 3936, Preserve Benefits and Jobs Act of 2009

Client expense: $672,042 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of

HR 2989 40l(k) Fair Disclosure and Pension Security Act of 2009, provisions related to defined benefit funding relief provisions HR 2021 Savings Recovery Act of 2009, provisions related to defined benefit funding relief provisions S 1074 Shareholder Bill of Rights Act of 2009, provisions related to shareholder authority over the nomination, election and compensation of public company executives HR 3126 Consumer Financial Protection Agency Act of 2009, all provisions relating to scope of coverage as well as those that could have operational impacts on company were they apply to business activities, including extension of credit, debt collection and other activities S 2927 the Wall Street Fair Share Act of 2009, as it relates to derivatives and retirement accounts HR 4191 Let Wall Street Pay for the Restoration of Main Street Act of 2009, as it relates to derivatives and retirement accounts

Client expense: $2,910,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

H.R. 1961 - Savings for American Families' Future Act of 2009; entire bill H.R. 2021 - Savings Recovery Act; entire bill H.R. 2096 - Long-Term Care Affordability and Security Act of 2009; entire bill H.R. 2637 - To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin and to extend the waiver of required minimum distribution rules for certain retirement plans and accounts through 2010; entire bill H.R. 2748 - Retirement Security Needs Lifetime Pay Act; entire bill H.R. 2779 Defined Contribution Plan Fee Transparency Act; provisions relating to fee disclosure H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; provisions relating to fee disclosures and investment advice H.R. 3429 - Generate Retirement Ownership Through Long-Term Holding Act of 2009; entire bill H.R. 3551 - Senior Investment Protection Act of 2009; entire bill H.R. 3936 Preserve Benefits and Jobs Act of 2009; provisions relating to employer-provided pension plans and retirement savings H.R. 4126 - Retirement Fairness Act of 2009; entire bill H.R. 4146 - Sensible Transparency for Retirement Plans Act of 2009; entire bill H.R. 4742 - Small Businesses Add Value for Employees (SAVE) Act; entire bill H.R. 6099 - Automatic IRA Act of 2010; entire bill S. 401 - Defined Contribution Fee Disclosure Act of 2009; entire bill S. 702 - Long-Term Care Affordability and Security Act of 2009; entire bill S. 906 - Senior Investor Protection Act; entire bill S. 1082 - The Generating Retirement Ownership Through Long-Term Holding Act; entire bill S. 1297 - Retirement Security for Life Act; entire bill S. 1661 - Senior Investment Protection Act of 2009; entire bill S. 2832 Lifetime Income Disclosure Act; entire bill S. 3760 - Automatic IRA Act of 2010; entire bill Administrations Budget provisions relating to Auto IRA proposal

Client expense: $270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Pension Relief and Technical Corrections H.R. 2021, Savings Recovery Act H.R. 3936, Preserve Benefits and Jobs Act of 2009

Client expense: $672,042 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of

H.R. 519: ELDER CAREGIVER SUPPORT AND INFORMATION ENHANCEMENT ACT OF 2009; PROVISIONS RELATED TO LONG TERM CARE INFORMATION CLEARINGHOUSE H.R. 1961: SAVINGS FOR AMERICAN FAMILIES FUTURE ACT OF 2009; PROVISIONS RELATED TO SAVERS' CREDIT H.R.1984: 401(K) FAIR DISCLOSURE FOR RETIREMENT SECURITY ACT OF 2009; PROVISIONS RELATED TO RETIREMENT PLAN FEE DISCLOSURE H.R. 1988: CONFLICTED INVESTMENT ADVICE PROHIBITION ACT OF 2009; PROVISIONS RELATED TO INVESTMENT ADVICE H.R. 2021: SAVINGS RECOVERY ACT OF 2009; PROVISIONS RELATED TO SAVERS CREDIT H.R. 2733/S. 1389: FIXED INDEXED ANNUITIES AND INSURANCE PRODUCTS CLASSIFICATION ACT OF 2009; PROVISIONS RELATED TO CLARIFICATION FOR FIXED ANNUITIES REGULATION H.R. 2748: RETIREMENT SECURITY NEEDS LIFETIME PAY ACT OF 2009; PROVISIONS RELATED TO TAX INCENTIVES FOR ANNUITIES H.R. 2779: DEFINED CONTRIBUTION PLAN FEE TRANSPARENCY ACT OF 2009; PROVISIONS RELATED TO 401(K) PLAN FEE DISCLOSURE H.R. 2792: RETIREMENT SAVINGS TRANSPARENCY ACT OF 2009; PROVISIONS RELATED TO PLAN FEE DISCLOSURE H.R. 2989: 401 (K) FAIR DISCLOSURE AND PENSION SECURITY ACT OF 2009; PROVISIONS RELATED TO RETIREMENT PLAN FEE DISCLOSURE H.R. 3551 /S. 1661/S. 906: SENIOR INVESTMENT PROTECTION ACT OF 2009; PROVISIONS RELATED TO PRODUCT SALES TO SENIORS AND ANNUITIES SALES H.R. 3590: THE PATIENT PROTECTION AND AFFORDABLE CARE ACT; PROVISIONS RELATED TO LONG TERM CARE FINANCING WITHIN HEALTH REFORM, AND MEDICARE TAX ON NONQUALIFIED ANNUITY INCOME H.R. 4126: RETIREMENT FAIRNESS ACT OF 2009; PROVISIONS RELATED TO MODIFICATION OF 401(K) PLAN RULES H.R. 4173: DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT (FKA: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010); ALL PROVISIONS OF THE BILL H.R. 4213: UNEMPLOYMENT COMPENSATION EXTENSION ACT OF 2010 (FKA: AMERICAN JOBS AND CLOSING TAX LOOPHOLES ACT OF 2010); PROVISIONS RELATED TO 401(K) PLAN FEE DISCLOSURE H.R. 4626: HEALTH INSURANCE INDUSTRY FAIR COMPETITION ACT; PROVISIONS RELATED TO INSURANCE ANTI-TRUST REGULATIONS (MCCARRON-FERGUSON) H.R. 4742: SMALL BUSINESSES ADD VALUE FOR EMPLOYEES (SAVE) ACT OF 2009; PROVISIONS RELATED TO SIMPLIFICATION OF SIMPLE IRAS, AND VOLUNTARY AUTO IRAS H.R. 4872: HEALTH CARE AND EDUCATION RECONCILIATION ACT OF 2010; PROVISIONS RELATED TO LONG TERM CARE FINANCING WITHIN HEALTH CARE REFORM, AND UNEARNED INCOME TAXATION H.R. 5297: SMALL BUSINESS JOBS AND CREDIT ACT OF 2010; PROVISIONS RELATED TO PARTIAL ANNUITIZATION AND ROTH CONVERSIONS OF 401(K) SAVINGS S. 401: DEFINED CONTRIBUTION FEE DISCLOSURE ACT OF 2009; PROVISIONS RELATED TO 401(K) PLAN FEE DISCLOSURE S. 1177: CONFIDENCE IN LONG-TERM CARE INSURANCE ACT OF 2009; PROVISIONS RELATED TO CONSUMER PROTECTION IN LONG TERM CARE S. 1297: RETIREMENT SECURITY FOR LIFE ACT OF 2009; PROVISIONS RELATED TO NON-QUALIFIED ANNUITIES TAX INCENTIVES S. 1626: LONG TERM CARE INSURANCE INTEGRITY ACT OF 2009; PROVISIONS RELATED TO LONG TERM CARE S.1636: LONG TERM CARE INSURANCE CONSUMER RIGHT-TO-KNOW ACT OF 2009; PROVISIONS RELATED TO LONG TERM CARE CONSUMER PROTECTIONS S. 2832: LIFETIME INCOME DISCLOSURE ACT; PROVISIONS RELATED TO ANNUITY ILLUSTRATION ON BENEFIT STATEMENTS S. 3217: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010; PROVISIONS RELATED TO REGULATORY REFORM

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962/Public Law No: 111-192 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 American Workers, State, and Business Relief Act H.R. 4213/Unemployment Compensation Extension Act of 2010 (tax extenders) Public Law No: 111-205 Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Middle Class Tax Cut Act (Senate Amendment 4727) package of tax extensions and other provisions to the defined benefit pension funding relief provisions, and a provision extending parity for employee transit subsidies Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act H.R. 4853 Amendment to a Federal Aviation Administration funding extension bill H.R. 4915 Medicare and Medicaid Extenders Act H.R. 4994 Employee Misclassification Prevention Act (EMPA) H.R. 5107 Small Business Jobs and Credit Act of 2010 H.R. 5297 tax extenders, defined benefit pension plan funding relief - technical corrections from H.R. 3962 Automatic IRA Act of 2010 H.R. 6099 Fair Playing Field Act of 2010 H.R. 6128 (worker classification) Public Employee Pension Transparency Act - H.R. 6484 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension Funding - additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures for retirement plans National Commission on Fiscal Responsibility and Reform implications for benefits Senate Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 Pension Benefit Guaranty Corporation (PBGC) Governance Improvement Act of 2009 S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act/Wall Street Transparency and Accountability Act S. 3217 Employee Misclassification Prevention Act (EMPA) S. 3254 Automatic IRA Act of 2010 S. 3760 Paycheck Fairness Act S. 3772 Fair Playing Field Act of 2010 S. 3786 (worker classification) Job Creation and Tax Cuts Act of 2010 S. 3793 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962, Public Law No: 111-192 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Middle Class Tax Cut Act (Senate Amendment 4727) package of tax extensions and other provisions to the defined benefit pension funding relief provisions, and a provision extending parity for employee transit subsidies Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act H.R. 4853 Amendment to a Federal Aviation Administration funding extension bill H.R. 4915 Medicare and Medicaid Extenders Act H.R. 4994 Small Business Jobs and Credit Act of 2010 H.R. 5297 (revised substitute) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension funding additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, plan termination and governance issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401(k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues, nondiscrimination rules for retirement plans, plan loans, tax expenditures for retirement plans, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Pension funding relief - adequacy of defined benefit vehicles, hybrids, proposed hybrid retirement plan regulations, retirement plan designs, and tax treatment of expatriates Investment advice - adequacy of defined contribution vehicles, investment selection (target date funds) and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs) Disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers -ERISA Section 408 (b) (2), Fiduciary requirements 401 (k) participant fee disclosure regulations, proposed definition of fiduciary for investment advice arrangements, in-plan Roth conversions issues Defined Benefit (DB) plan year filing issues Form 5500 (EFAST) Cash balance and pension equity plans, market rate of return for hybrid plans Nonqualified deferred compensation (NQDC), new compensation deduction limits on entities receiving health insurance premiums 162 (m) (6) Pension Benefits Guaranty Corporation (PBGC) premium funding target methods (variable rate premiums), premium submission and plan termination issues, proposed regulations - (ERISA Section 4062(e)) Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) Financial services regulatory reform, executive compensation disclosure issues, involvement with employee benefit plans, Swaps, definition of major swap participant and major security-based swap participant, business conduct standards, family offices, Domestic plan asset investment issues Puerto Rican plan trust issues Multiemployer plan issues

Client expense: $272,633 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. S. 3793, Job Creation and Tax Cuts Act. H.R. 4915, to make technical corrections to the pension funding provisions of the Access to Care for Medicare Beneficiaries and Pension Relief Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. S. 3793, Job Creation and Tax Cuts Act. H.R. 4915, to make technical corrections to the pension funding provisions of the Access to Care fro Medicare Beneficiaries and Pension Relief Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, including S. 3793, Job Creation and Tax Cuts Act, and H.R. 4915, to make technical corrections to the pension funding provisions of the Preservation of Access to Care for Medicare Beneficiaries and Relief Act of 2010.

Client expense: Not reported · Firm income: Not reported

Government targets: SENATE

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, including S. 3793, Job Creation and Tax Cuts Act, and H.R. 4915, to make technical corrections to the pension funding provisions of the Preservation of Access to Care for Medicare Beneficiaries and Relief Act of 2010.

Client expense: Not reported · Firm income: Not reported

Government targets: SENATE

HR 939 To permit 2008 required minimum distributions from certain retirement plans to be repaid HR 1961 To amend the Internal Revenue Code of 1986 to expand the availability of the saver's credit, to make the credit refundable, and to make Federal matching contributions into the retirement savings of the taxpayer H.R. 1988 To amend title I of the Employee Retirement Income Security Act of 1974 to provide for independent investment advice for participants and beneficiaries under individual account plans. H.R. 1984 To amend title I of the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and to provide a minimum investment option requirement for such plans. HR 2021 To help rebuild retirement, college, and personal savings. H.R.2748 To amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments by excluding from income a portion of such payments. H.R.2779 To amend the Internal Revenue Code of 1986 to provide transparency with respect to fees and expenses charged to participant-directed defined contribution plans, and to improve participant communication. H.R.2989 To amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and to provide a minimum investment option requirement for such plans, to amend such Act to provide for independent investment advice for participants and beneficiaries under individual account plans, and to amend such Act and the Internal Revenue Code of 1986 to provide transitional relief under certain pension funding rules added by the Pension Protection Act of 2006. HR 3936 Preserve Benefits and Jobs Act of 2009 was introduced to provide relief to pension plan sponsors HR 3962: Defined benefit relief H.R. 4915 an admendment would make technical corrections to the pension funding relief provisions of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act HR 4126 Retirement Fairness Act - the bill would amend the IRS Code to modify the nondiscrimination rules in qualified retirement plans H.R.4146: To amend title I of the Employee Retirement Income Security Act of 1974 to provide for disclosure regarding compensation for services to pension plans. HR 5297: Roth Conversion, roth contribution, and partial annuitization. HR 6099/S.3760: To amend the Internal Revenue Code of 1986 to expand personal saving and retirement savings coverage by enabling employees not covered by qualifying retirement plans to save for retirement through automatic IRA arrangements, and for other purposes. S 401 A bill to amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual accounts plans and for other purposes. S.1297: A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 2832: Lifetime Income Disclosure Act would require plan sponsors of defined contribution plans to inform plan participants of the projected monthly income they could expect at retirement based on their current account balance. S. Amend 3451 to HR 4213 - Defined Benefit Relief S 3793:Technical Corrections applicable to defined benenfit funding relief per HR 3962.

Client expense: $425,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Savings Recovery Act HR 2021

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Index fund mandate provisions of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, and H.R. 3936, Preserve Benefits and Jobs Act. H.R. 4126, Retirement Fairness Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Issues related to retirement target date funds. Proposals to allow Roth in-plan conversions and to create a Roth 457 feature, including those contained in H.R. 5297, the Small Business Jobs Act. Issues related to tax incentives for retirement savings.

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

Government targets: SENATE

Employee Benefits/Pensions (defined benefit provisions of H.R. 2021, H.R. 2989, H.R. 3936; Tehnical Corrections to H.R. 4915); Corporate Alternative Minimum Tax Credits (S. 3014, H.R. 4850, Senate Amt 3336 to H.R. 4213, S. 3793, H.R. 4853) Alternative Simplified Credit, R&D (H.R.422, S. 1203, H.R. 4213, S. 3793, H.R. 4853), Modifications/Extensions to 30C and 30D of IRC, (S. 3715, S. 3495, H.R. 4853) Job Creation and Tax Cuts Act (S. 3793) Small Business Jobs Act (H.R. 5297) Electronic Vehicles Tax Credits (S. 3715)

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

Government targets: Army, Dept of (Other), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), Natl Security Council (NSC), Natl Transportation Safety Board (NTSB), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, the Savings Recovery Act, H.R. 3936, Preserve Benefits and Jobs Act, and H.R. 3793, Jobs Creation and Tax Cuts Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Issues related to public availability of Form 5500 data.

Client expense: Not reported · Firm income: Not reported

401 (k) fee disclosures, investment advice; H.R. 2989- 401(k) fee disclosure H.R. 1984, 401(k) fee disclosure; H.R. 1988, investment advice; and H.R. 2021, retirement savings.

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

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

H.R. 2021, the Savings Recovery Act. Proposals to expand retirement plan coverage. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals related to investment advice rules, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. S. 2832, Lifetime Income Disclosure Act. Issues related to tax incentives for retirement savings.

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

Government targets: SENATE

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Index fund mandate provision of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals relating to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, H.R. 3936, The Preserve Benefits and Jobs Act, and S. 3793, Job Creation and Tax Cuts Act. H.R. 4126, the Retirement Fairness Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Proposals related to the use of annuities in defined contribution plans. Proposals to allow loans from IRAs. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Proposals related to partial annuitization out of defined benefit plans. Issues related to regulations addressing liability for partial termination of defined benefit plans. Issues related to tax incentives for retirement savings. Guidance related to the definition of fiduciary for investment advice purposes. Retirement recommendations contained in the final report of the National Commission on Fiscal Responsibility and Reform.

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

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

S. 3760 / H.R. 6099, Automatic IRA Act of 2010 H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009, including provisions related to impacting plan fee disclosures, investment advice, and defined benefit plan funding H.R.1984, 401(k) Fair Disclosure for Retirement Security Act Of 2009 H.R.1988, Conflicted Investment Advice Prohibition Act of 2009 H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009 H.R. 2021, Savings Recovery Act of 2009 H.R. 3200, Americas Affordable Health Choices Act of 2009, including provisions related to health care reform and provisions that prohibit employers from making certain changes to retiree health benefits H.R. 4126, Retirement Fairness Act of 2009 H.R. 3126, Consumer Financial Protection Agency Act of 2009, including provisions related to establishing the Consumer Financial Protection Agency and to have pension plans excluded from the authority of the agency H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act, including provisions related to the exclusion of pension plans from the authority of the Consumer Financial Protection Agency and also from new rules pertaining to derivatives legislation H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 H.R. 4213, Tax Extenders Act of 2010, including provisions related to pension funding relief and plan conversions into Roth accounts H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, including provisions related to pension funding relief H.R. 5297, Small Business Jobs and Credit Act of 2010 H.R. 6484, Public Employee Pension Transparency Act - Requires uniform reporting and disclosure by State and local public employee retirement pension plans H.R. 3936, Preserve Benefits and Jobs Act of 2009, including provisions related to pension funding relief and funding reform for multiemployer plans S. 3793, Job Creation and Tax Cuts Act of 2010, including provisions related to defined benefit funding relief S. 3157, Create Jobs and Save Benefits Act of 2010, including provisions related to funding reform for multiemployer plans S. 2832, Lifetime Income Disclosure Act P.L. 109-280, Pension Protection Act of 2006- Reform of funding rules for employer-provided retirement plans and amendments to the Employee Retirement Income Security Act of 1974 ERISA preemption (protecting the preemption structure in the Employee Retirement Income Security Act of 1974) Various issues regarding relief for single-employer, multiemployer, and multiple-employer pension funds (specific legislation not yet introduced) General issues including: pension and retirement, healthcare, tax, and finacial services (specific legislation not yet introduced)

Client expense: $36,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

Proposals related to the treatment of education savings. Proposals to amend the Internal Revenue Code to exclude 529 education savings accounts from means testing. Proposals to reform 529 college savings plan rules, including additional flexibility to make investment changes, changes in the student loan payment rules, and extension of the savers credit to encompass 529 contributions. H.R. 1351, the Savings Enhancement for Education in College Act. H.R. 2021, Savings Recovery Act. H.R. 2500, Help Kids Save for College Act. S. 2851, to make permanent certain education tax credits, and to modify rules relating to college savings plans. H.R. 5030, College Flexibility Act. The Department of Treasury 529 study.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals relating to defined benefit plan funding and treatment of hybrid plans. Proposals relating to the treatment of employer-provided employee benefit plans. H.R. 2021, Savings Recovery Act. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, Treasury, Dept of

Proposals relating to defined benefit plan funding and treatment of hybrid plans. Proposals relating to the treatment of employer-provided employee benefit plans. H.R. 2021, Savings Recovery Act. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. H.R. 3936, Preserve Benefits and Jobs Act.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, Treasury, Dept of

S. 1297 Retirement Security for Life Act. Issue: Tax Incentive for Non Qualified Annuities. H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009. Issue: Tax Incentive for Annuities. 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 H.R. 2021 Savings Recovery Act of 2009. Issue: Savers credit. S. 2832 Lifetime Income Disclosure Act. Issue: Annuity illustration on benefit statements. H. R. 4126 Retirement Fairness Act. Issue: Modification of 401(k) Plan Rules. H.R. 4626 - Health Insurance Industry Fair Competition Act. Issue: Amends the McCarran-Ferguson Act to apply to the business of health insurance. H.R. 4742 - SAVE Act. Issue: simplifies SIMPLE IRAs and provides for voluntary Auto IRAs. H.R. 5297 Small Business Lending Fund Act. Issue: Partial Annuitization and Roth Conversions of 401 (k) savings. H.R. 5853: Fiscal Responsibility and Retirement Security Act. Issue: Changes to the CLASS Act. S. 3829- Long-Term Care Bailout Prevention Act. Issue: Repeal of the CLASS Act. S. 3760/ H.R. 6099 - Automatic IRA Act of 2010. Issue: Both provide for mandatory Auto IRAs for workers without pension coverage.

Client expense: $1,631,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009 H.R. 1984 - 401(k) Fair Disclosure for Retirement Security Act H.R. 1988 Conflicted Investment Advice Prohibition Act of 2009 (see attached addendum page) H.R. 2021 Savings Recovery Act of 2009 H.R. 2779 Defined Contribution Plan Fee Transparency Act H.R. 2989 401(k) Fair Disclosure and Pension Security Act H.R. 4213 American Jobs and Closing Tax Loopholes Act of 2010 S. 401 Defined contribution Fee Disclosure Act of 2009 S. 3760 Automatic IRA Act of 2010 S. 6099 Automatic IRA Act of 2010 H.R. 4742 Small Businesses Add Value for Employees Act H.R. 4126 Retirement Fairness Act Proposals to reform of the defined contribution plan system Proposals related to retirement savings Proposals related to defined contribution plan fees and fee disclosure practices Proposals related to the index fund mandate provision of H.R. 2989 Proposals related to the investment advice rules provision in H.R. 1988 Proposals related to mandated workplace savings arrangements for employees without access to employer retirement plans as included in S. 3760 and H.R. 6099 Proposals related to expansion of SIMPLE IRAs Proposals related to the establishment of discretionary payroll deduction IRAs Proposals related to the creation of new qualified retirement plans for small business (H.R. 4742 and H.R. 4126) Proposals related to 401(k) plan loans and rollover loans to IRAs Proposals related to expanding the definition of fiduciary under ERISA Issues related to stable value funds in retirement plans Issues related to securities lending in retirement funds Issues related to retirement target date funds Issues related to tax incentives for retirement savings Proposals related to stemming leakage from retirement plans

Client expense: $300,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

See attachment. RET Fourth Quarter Report 2010 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 H.R. 2021 Savings Recovery Act of 2009. Issue: Savers credit. H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009. Issue: Tax Incentive for Annuities. H.R. 4126 Retirement Fairness Act. Issue: Modification of 401(k) Plan Rules. H.R. 4626 - Health Insurance Industry Fair Competition Act. Issue: Amends the McCarran-Ferguson Act to apply to the business of health insurance. H.R. 4742 - SAVE Act. Issue: simplifies SIMPLE IRAs and provides for voluntary Auto IRAs. H.R. 5297 Small Business Lending Fund Act. Issue: Partial Annuitization and Roth Conversions of 401 (k) savings. H.R. 5853 - Fiscal Responsibility and Retirement Security Act. Issue: Changes to the CLASS Act. S. 1297 Retirement Security for Life Act. Issue: Tax Incentive for Non Qualified Annuities. S. 2832 Lifetime Income Disclosure Act. Issue: Annuity illustration on benefit statements. S. 3829 - Long-Term Care Bailout Prevention Act. Issue: Repeal of the CLASS Act. S. 3760/ H.R. 6099 - Automatic IRA Act of 2010. Issue: Both provide for mandatory Auto IRAs for workers without pension coverage.

Client expense: $760,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Pension & retirement issues HR 1, S. 1, HR 436, HR 1961, S. 401. HR 2989, HR 3936, S. 1297, HR 2748 , HR 2637, HR 1984, HR 2021, HR 1988 , HR 3962, HR 4123

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2989 401 (k) Fair Disclosure and Pension Security Act of 2009, provisions related to defined benefit funding relief provisions HR 2021 Savings Recovery Act of 2009, provisions related to defined benefit funding relief provisions S 1074 Shareholder Bill of Rights Act of 2009, provisions related to shareholder authority over the nomination, election and compensation of public company executives HR 3126 Consumer Financial Protection Agency Act of 2009, all provisions relating to scope of coverage as well as those that could have operational impacts on company where they apply to business activities, including extension of credit, collections and other activities HR 4173 Dodd-Frank Wall Street Reform and Consumer Protection Act, as it relates to pension plans usage of derivatives tohedge risk and its impact on stable value funds in 401(k) plans S 3217 Restoring American Financial Stability Act of 2010, as it relates to pension plans usage of derivatives tohedge risk and its impact on stable value funds in 401(k) plans S 2927 the Wall Street Fair Share Act of 2009, as it relates to derivatives and retirement accounts HR 4191 Let Wall Street Pay for Restoration of Main Street Act of 2009, as it relates to derivatives and retirement accounts HR 4213 Unemployment Compensation Extension Act of 2010, as it relates to pension funding relief for defined benefit plans and provisions related to pension funding relief HR 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, as it relates to defined benefit funding requirements

Client expense: $3,467,911 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 2021 - Savings Recovery Act of 2009; H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; H.R. 3936 - Preserve Benefits and Jobs Act of 2009

Client expense: $500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Immigration & Customs Enforcement (ICE)

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, H.R. 3936, Preserve Benefits and Jobs Act, the American Jobs and Closing Tax Loopholes Act and H.R. 3967, Preservation of Access to Cases for Medicare Beneficiaries and Pension Relief Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, S. 3793, Job Creation and Tax Cuts Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, H.R. 3936, Preserve Benefits and Jobs Act, the American Jobs and Closing Tax Loopholes Act and H.R. 3967, Preservation of Access to Cases for Medicare Beneficiaries and Pension Relief Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, S. 3793, Job Creation and Tax Cuts Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, H.R. 3936, Preserve Benefits and Jobs Act, H.R. 4213, the American Jobs and Closing Tax Loopholes Act, and H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, S. 3793, Job Creation and Tax Cuts Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding, including H.R. 2021, the Savings Recovery Act, H.R. 2989, the 401(k) Fair Disclosure and Pension Security Act, H.R. 3936, Preserve Benefits and Jobs Act, H.R. 4213, the American Jobs and Closing Tax Loopholes Act, and H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. Technical corrections to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, S. 3793, Job Creation and Tax Cuts Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Normal retirement age proposals. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, the Savings Recovery Act, H.R. 3936, Preserve Benefits and Jobs Act, H.R. 4213, the American Jobs and Closing Tax Loopholes Act, and H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, and S. 3793, Job Creation and Tax Cuts Act. Proposals related to partial annuitization out of defined benefit plans.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 519: ELDER CAREGIVER SUPPORT AND INFORMATION ENHANCEMENT ACT OF 2009; PROVISIONS RELATED TO LONG TERM CARE INFORMATION CLEARINGHOUSE H.R. 1961: SAVINGS FOR AMERICAN FAMILIES FUTURE ACT OF 2009; PROVISIONS RELATED TO SAVERS' CREDIT H.R.1984: 401(K) FAIR DISCLOSURE FOR RETIREMENT SECURITY ACT OF 2009; PROVISIONS RELATED TO RETIREMENT PLAN FEE DISCLOSURE H.R. 1988: CONFLICTED INVESTMENT ADVICE PROHIBITION ACT OF 2009; PROVISIONS RELATED TO INVESTMENT ADVICE H.R. 2021: SAVINGS RECOVERY ACT OF 2009; PROVISIONS RELATED TO SAVERS CREDIT H.R. 2733/S. 1389: FIXED INDEXED ANNUITIES AND INSURANCE PRODUCTS CLASSIFICATION ACT OF 2009; PROVISIONS RELATED TO CLARIFICATION FOR FIXED ANNUITIES REGULATION H.R. 2748: RETIREMENT SECURITY NEEDS LIFETIME PAY ACT OF 2009; PROVISIONS RELATED TO TAX INCENTIVES FOR ANNUITIES H.R. 2779: DEFINED CONTRIBUTION PLAN FEE TRANSPARENCY ACT OF 2009; PROVISIONS RELATED TO 401(K) PLAN FEE DISCLOSURE H.R. 2792: RETIREMENT SAVINGS TRANSPARENCY ACT OF 2009; PROVISIONS RELATED TO PLAN FEE DISCLOSURE H.R. 2989: 401 (K) FAIR DISCLOSURE AND PENSION SECURITY ACT OF 2009; PROVISIONS RELATED TO RETIREMENT PLAN FEE DISCLOSURE H.R. 3551 /S. 1661/S. 906: SENIOR INVESTMENT PROTECTION ACT OF 2009; PROVISIONS RELATED TO PRODUCT SALES TO SENIORS AND ANNUITIES SALES H.R. 3590: THE PATIENT PROTECTION AND AFFORDABLE CARE ACT; PROVISIONS RELATED TO LONG TERM CARE FINANCING WITHIN HEALTH REFORM, AND MEDICARE TAX ON NONQUALIFIED ANNUITY INCOME H.R. 4126: RETIREMENT FAIRNESS ACT OF 2009; PROVISIONS RELATED TO MODIFICATION OF 401(K) PLAN RULES H.R. 4173: DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT (FKA: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010); ALL PROVISIONS OF THE BILL H.R. 4213: AMERICAN JOBS AND CLOSING TAX LOOPHOLES ACT OF 2010; PROVISIONS RELATED TO 401(K) PLAN FEE DISCLOSURE H.R. 4626: HEALTH INSURANCE INDUSTRY FAIR COMPETITION ACT; PROVISIONS RELATED TO INSURANCE ANTI-TRUST REGULATIONS (MCCARRON-FERGUSON) H.R. 4742: SMALL BUSINESSES ADD VALUE FOR EMPLOYEES (SAVE) ACT OF 2009; PROVISIONS RELATED TO SIMPLIFICATION OF SIMPLE IRAS, AND VOLUNTARY AUTO IRAS H.R. 4872: HEALTH CARE AND EDUCATION RECONCILIATION ACT OF 2010; PROVISIONS RELATED TO LONG TERM CARE FINANCING WITHIN HEALTH CARE REFORM, AND UNEARNED INCOME TAXATION H.R. 5297: SMALL BUSINESS JOBS AND CREDIT ACT OF 2010; PROVISIONS RELATED TO PARTIAL ANNUITIZATION AND ROTH CONVERSIONS OF 401(K) SAVINGS S. 401: DEFINED CONTRIBUTION FEE DISCLOSURE ACT OF 2009; PROVISIONS RELATED TO 401(K) PLAN FEE DISCLOSURE S. 1177: CONFIDENCE IN LONG-TERM CARE INSURANCE ACT OF 2009; PROVISIONS RELATED TO CONSUMER PROTECTION IN LONG TERM CARE S. 1297: RETIREMENT SECURITY FOR LIFE ACT OF 2009; PROVISIONS RELATED TO NON-QUALIFIED ANNUITIES TAX INCENTIVES S. 1626: LONG TERM CARE INSURANCE INTEGRITY ACT OF 2009; PROVISIONS RELATED TO LONG TERM CARE S.1636: LONG TERM CARE INSURANCE CONSUMER RIGHT-TO-KNOW ACT OF 2009; PROVISIONS RELATED TO LONG TERM CARE CONSUMER PROTECTIONS S. 2832: LIFETIME INCOME DISCLOSURE ACT; PROVISIONS RELATED TO ANNUITY ILLUSTRATION ON BENEFIT STATEMENTS S. 3217: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010; PROVISIONS RELATED TO REGULATORY REFORM

Client expense: $590,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 4213, The American Jobs and Closing Tax Loopholes Act of 2010. Index fund mandate provision of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals relating to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, H.R. 3936, The Preserve Benefits and Jobs Act, H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, and S. 3793, Job Creation and Tax Cuts Act. H.R. 4126, the Retirement Fairness Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Proposals related to the use of annuities in defined contribution plans. Proposals to allow loans from IRAs. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Proposals related to partial annuitization out of defined benefit plans. Issues related to regulations addressing liability for partial termination of defined benefit plans. Issues related to tax incentives for retirement savings.

Client expense: Not reported · Firm income: $40,000

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

H.R. 1961 - Savings for American Families' Future Act of 2009; entire bill H.R. 2021 - Savings Recovery Act; entire bill H.R. 2096 - Long-Term Care Affordability and Security Act of 2009; entire bill H.R. 2637 - To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin and to extend the waiver of required minimum distribution rules for certain retirement plans and accounts through 2010; entire bill H.R. 2748 - Retirement Security Needs Lifetime Pay Act; entire bill H.R. 2779 Defined Contribution Plan Fee Transparency Act; provisions relating to fee disclosure H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; provisions relating to fee disclosures and investment advice H.R. 3429 - Generate Retirement Ownership Through Long-Term Holding Act of 2009; entire bill H.R. 3551 - Senior Investment Protection Act of 2009; entire bill H.R. 3936 Preserve Benefits and Jobs Act of 2009; provisions relating to employer-provided pension plans and retirement savings H.R. 4213 American Jobs and Closing Tax Loopholes Act of 2010; provisions relating to fee disclosure H.R. 4126 - Retirement Fairness Act of 2009; entire bill H.R. 4146 - Sensible Transparency for Retirement Plans Act of 2009; entire bill H.R. 4742 Small Businesses Add Value for Employees (SAVE) Act; entire bill H.R. 6099 - Automatic IRA Act of 2010; entire bill S. 401 - Defined Contribution Fee Disclosure Act of 2009; entire bill S. 702 - Long-Term Care Affordability and Security Act of 2009; entire bill S. 906 - Senior Investor Protection Act; entire bill S. 1082 - The Generating Retirement Ownership Through Long-Term Holding Act; entire bill S. 1297 - Retirement Security for Life Act; entire bill S. 1661 - Senior Investment Protection Act of 2009; entire bill S. 2832 Lifetime Income Disclosure Act; entire bill S. 3760 - Automatic IRA Act of 2010; entire bill Administrations Budget provisions relating to Auto IRA proposal

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, the Savings Recovery Act, H.R. 3936, Preserve Benefits and Jobs Act, H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010, H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, and H.R. 3793, Jobs Creation and Tax Cuts Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Issues related to public availability of Form 5500 data.

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

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

401 (k) fee disclosures, investment advice; H.R. 2989- 401(k) fee disclosure H.R. 1984, 401(k) fee disclosure; H.R. 1988, investment advice; and H.R. 2021, retirement savings.

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

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

H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit HR 2847 - Hiring Incentives to Restore Employment Act - Division A HR 4213 - American Workers, State and Business Relief Act, Sec. 141 - Enhanced Food Donation, Title III - Pension Funding Relief S. 3157 - A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes (whole Bill). HR 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 - Title II - Pension Funding Relief HR 5297 Small Business Jobs and Credit Act of 2010 Sec 2021 - Increased 179 expensing Sec 2022 - Enhanced Depreciation

Client expense: $214,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, Treasury, Dept of

Pension Relief and Technical Corrections H.R. 2021, Savings Recovery Act H.R. 3936, Preserve Benefits and Jobs Act of 2009

Client expense: $827,181 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of

H.R. 2021, the Savings Recovery Act. Proposals to expand retirement plan coverage. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals related to investment advice rules, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. S. 2832, Lifetime Income Disclosure Act. Proposals to allow Roth in-plan conversions and to create a Roth 457 feature, including those contained in H.R. 5297, the Small Business Jobs Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010. Index fund mandate provisions of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, H.R. 3936, Preserve Benefits and Jobs Act, H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010, and H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. H.R. 4126, Retirement Fairness Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Issues related to retirement target date funds. Proposals to allow Roth in-plan conversions and to create a Roth 457 feature, including those contained in H.R. 5297, the Small Business Jobs Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals relating to defined benefit plan funding and treatment of hybrid plans. H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. Proposals relating to the treatment of employer-provided employee benefit plans. H.R. 2021, Savings Recovery Act. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. H.R. 3936, Preserve Benefits and Jobs Act.

Client expense: Not reported · Firm income: $40,000

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

Proposals relating to defined benefit plan funding and treatment of hybrid plans. H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. Proposals relating to the treatment of employer-provided employee benefit plans. H.R. 2021, Savings Recovery Act. Proposals related to defined contribution plan fees and fee disclosure practices, including H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act.

Client expense: Not reported · Firm income: $40,000

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