401(k) Fair Disclosure and Pension Security Act of 2009

HR 436 Certain Estate Tax Relief Act of 2009 / S 722 Taxpayer Certainty and Relief Act of 2009-- reform of the estate tax legislation; S 401 Defined Contribution Fee Disclosure Act of 2009 / HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009-- 401(k) fee disclosure and investment advice legislation; S 515 Patent Reform Act of 2009 / HR 1260 Patent Reform Act of 2009-- patent reform legislation; HR 1880 National Insurance Consumer Protection Act -- federal insurance regulation legislation; HR 2609 Insurance Information Act of 2009--a bill to establish an office of insurance information; HR 2748 Retirement Security Needs Lifetime Pay Act / S 1297 Retirement Security for Life Act--tax exclusion legislation for lifetime annuity payments; HR 3126 The Consumer Financial Protection Agency Act--a bill to establish a new federal agency to protect consumers; S 1679 / HR 3200 America's Affordable Health Choices Act--a bill to reform health insurance; HR 4872 The Reconciliation Act of 2010; HR 3590 The Patient Protection and Affordable Care Act; HR 4173 Wall Street Reform and Consumer Protection Act--financial services regulatory reform legislation; HR 4126 The Retirement Fairness Act of 2009--defined contribution reform legislation; S 2832 Lifetime Income Disclosure Act--annuity disclsoure requirement for pension plans.

Client expense: $450,000 · Firm income: Not reported

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

Retirement coverage / savings proposals; H.R. 2779, H.R. 2989, S.401 - 401(k) regulation and disclosure / Investment advice; IRA regulation; Target date funds; Retirement income products; DB funding changes / disclosure / DB "K"

Client expense: $1,230,000 · Firm income: Not reported

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

H.R. 4213, the Tax Extenders Act of 2010, provisions on pension funding The 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 (no specific legislation introduced) Ongoing issue with ERISA Preemption - Protecting the preemption structure in the Employee Retirement Income Security Act of 1974 (no specific legislation introduced) Issues relating to Defined Benefit Plan Funding Relief - Requesting temporary relief for defined benefit pension plans in response to current economic situation (no specific legislation introduced) H.R. 2989/H.R. 1984, 401(k) Fair Disclosure and Pension Security Act of 2009 H.R.1988, the Conflicted Investment Advice Prohibition Act of 2009 H.R. 2779, the 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, provisions on retiree health benefits H.R. 4126, the Retirement Fairness Act of 2009 H.R. 3126, Consumer Financial Protection Agency Act of 2009 H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009, provisions on pension plans H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act Create Jobs and Save Benefits Act of 2010 (bill number not assigned) Issues relating to legislation to provide relief for single-employer, multi-employer, and multiple-employer pension funds (specific legislation not yet introduced) Lifetime Income Disclosure Act (bill number not assigned)

Client expense: $25,120,000 · 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), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, 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. Trade Representative (USTR), White House Office

H.R.2989 Pension Security Act (timing of pension liability); H.R.4213 Tax Extenders Act;S.722 Taxpayer Certainty and Relief Act of 2009; Tax issues related to White River issue.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 2748, "Retirement Security Needs Lifetime Pay Act"; H.R. 436, "Certain Estate Tax Relief Act"; H.R.1250, "Public Good IRA Rollover Act"; H.R.1960, "Permanent Death Tax Repeal Act"; H.R.1986, "To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001"; H.R.2023, Sensible Estate Tax Act; H.R.4126, Retirement Fairness Act; H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009; H.R.498, Capital Gains and Estate Tax Relief Act; S. 2784, A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; S.1007, Excessive Pay Capped Deduction Act; S.651, NQDC/Compensation Fairness Act,; S.722, Taxpayer Certainty and Relief Act; S.765, Amend the IRC of 1986 to allow Treasury to not impose penalties for failure to disclose reportable transactions when there is reasonable cause for such a failure; S.864, Public Good IRA Rollover Act; S. 3533, Responsible Estate Tax Act of 2010; S. 5297, Small Business Jobs Act of 2010; H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; H.R. 5475, The Family Farm Estate Tax Relief Act of 2010; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010; H.R. 5486, Small Business Jobs Tax Relief Act of 2010; H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010; S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010; S. 651 Compensation Fairness Act; H.R. 3669 Employer-Owned Life Insurance Limitation Act S. 3786, The Fair Playing Field Act of 2010; H.R. 6128, Fair Playing Field Act of 2010; S. 3773, Tax Hike Prevention Act of 2010; H.R. 4853, Tax Relief, Unemployment Insurance Authorization and Job Creation Act of 2010; H.R. 4853 (Senate amendment) Middle Class Tax Cut Act of 2010;

Client expense: $867,923 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 3454/HR 5136 - National Defense Authorization Act for Fiscal Year 2011; HR 4899 - Supplemental Appropriations Act, 2010; Defense Budget and Acquisition Policy issues: defense funding levels, organizational conflict of interest; HR 2021 - Savings Recovery Act of 2009; HR 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; HR 3936 - Preserve Benefits and Jobs Act of 2009; HR 4213 - Unemployment Compensation Extension Act of 2010; S 1006 - Excessive Pay Shareholder Approval Act; S 1007 - Excessive Pay Capped Deduction Act of 2009; S 1074 - Shareholder Bill of Rights Act of 2009; HR 2861 - Shareholder Empowerment Act of 2009; HR 4173 - Dodd-Frank Wall Street Reform and Consumer Protection Act; S (TBD) - Bill Restoring American Financial Stability Act of 2010; HR 422 - To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit; S 1203 - Grow Research Opportunities With Taxcredits' Help Act; FY10 CR (thru 12/23/09):HRes64; Making further continuing appropriations for fiscal year 2010, and for other purposes; S 3729/HR 5781 - National Aeronautics and Space Administration Authorization Act of 2010 including provisions related to funding for space programs; FY10 NASA, Conf.: Final conference authorization was the Senate version, passed to the President on 9/30/2010; S 3800/ HR (TBD) - Department of Defense Appropriations Act, 2011 including all provisions related to aircraft and tecnhology programs and procurement and research, development, test & evaluation programs; S 3636 - Commerce, Justice, Science, and Related Agencies Appropriations Act, 2011 including all provisions relating to FBI Biometric Programs, NGI, information technology programs, and close out of Census 2010 Programs; S 3615/HR 5850 - Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2011 including all provisions relating to Veterans Healthcare Information Technology Programs, and Electronic Patient Care Records; S 3644/HR 5850 - Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2011 including all provisions related to Aviation, Airport Security, and HUD Working Capital Fund (WCF), and FHA Transformation Fund; S 3677/HR (TBD) - Financial Services and General Government Appropriations Act, 2011 including all provisions related to the National Archives and Records Administration; Treasury and Financial Systems; and the IRS; S 3606/HR (TBD) - Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2011 including all provisions related to the Food and Agricultural Safety Systems; Food and Drug Administration; and food safety early warning surveillance systems; S 3686/HR (TBD) - Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2011 including all provisions related to the Social Security Administration information technology infrastructure; Centers for Medicare/Medicaid Services and the Department of Education; Support for the President's Budget Request for FY11 State/Foreign Operations; HR 3081 - Continuing Appropriations Act, 2011 including provisions related to space programs

Client expense: $3,020,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Natl Aeronautics & Space Administration (NASA), Natl Security Council (NSC), Navy, Dept of, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), White House Office

HR 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; HR 3936 - Preserve Benefits and Jobs Act of 2009; HR 4213 -American Jobs and Closing Tax Loopholes Act of 2010; HR 3962 - Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; S 3217/HR 4173 - Restoring American Financial Stability Act of 2010; HR 2021 - Savings Recovery Act of 2009; S 1006 - Excessive Pay Shareholder Approval Act; S 1007 - Excessive Pay Capped Deduction Act of 2009; S 1074 - Shareholder Bill of Rights Act of 2009; S 2861 - Shareholder Empowerment Act of 2009; S 560/HR 1409 - Employee Free Choice Act of 2009

Client expense: $3,210,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Natl Aeronautics & Space Administration (NASA), Natl Security Council (NSC), Navy, Dept of, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT)

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. S. 1389 - A bill to clarify the exemption for certain annuity contracts and insurance policies from Federal regulation under the Securities Act of 1933. 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. 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. 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. 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. S. 697 - A bill to amend the Public Health Service Act to help individuals with functional impairments and their families pay for services and supports that they need to maximize their functionality and independence and have choices about community participation, education, and employment, and for other purposes. H.R. 1721 - To amend the Public Health Service Act to help individuals with functional impairments and their families pay for services and supports that they need to maximize their functionality and independence and have choices about community participation, education, and employment, and for other purposes. H.R. 2733 - To clarify the exemption for certain annuity contracts and insurance policies from Federal regulation under the Securities Act of 1933.

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislation and regulatory proposals related to target-date funds, retirement savings (including the retirement savings provisions in HR 5297, and HR 6099 and S 3760, the Automatic IRA Act), fee disclosure in 401(k) plans (including HR 2989 and HR 2779, as well as the fee disclosure provisions included in HR 4213), investment advice for 401(k) plans (including HR 1988), and lifetime income options for retirees (including S 2832 and Labor Department RIN 1210-AB33).

Client expense: $540,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S.722, "Taxpayer Certainty and Relief Act of 2009." A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. S.1074, "Shareholder Bill of Rights Act of 2009." A bill to provide shareholders with enhanced authority over the nomination, election, and compensation of public company executives. H.R.4213, "Tax Extenders Act of 2009." To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R.2989, "401(k) Fair Disclosure and Pension Security Act of 2009." 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. H.R.4849, "Small Business and Infrastructure Jobs Tax Act of 2010." To amend the Internal Revenue Code of 1986 to provide tax incentives for small business job creation, extend the Build America Bonds program, provide other infrastructure job creation tax incentives, and for other purposes. H.R.4149, To amend the Internal Revenue Code of 1986 to provide a renewable electricity integration credit for a utility that purchases or produces renewable power. S.2854, A bill to amend the Internal Revenue Code of 1986 to extend and modify the credit for new qualified hybrid motor vehicles, and for other purposes. (Tax credits for EV's). S.3442, "Electric Vehicle Deployment Act of 2010." A bill to promote the deployment of plug-in electric drive vehicles, and for other purposes. S.3793, "Job Creation and Tax Cuts Act of 2010", (extension of tax credits for EV's and energy efficiency). H.R.4853, Tax Relief, Unemployment Reauthorization and Job Creation Act of 2010, (dividend tax rate extension, bonus depreciation/expensing, and energy efficiency tax incentives). H.R.5372, To amend the Internal Revenue Code of 1986 to treat any business credit attributable to wind, solar, or biomass electricity production and investment in solar energy property as refundable to the extent the taxpayer makes new wind, solar, and other renewable energy investments. S.2899, "Renewable Energy Incentive Act." A bill to amend the American Recovery and Reinvestment Act of 2009 and the Internal Revenue Code of 1986 to provide incentives for the development of solar energy. S.1639, "Expanding Industrial Energy Efficiency Incentives Act of 2009." A bill to amend the Internal Revenue Code of 1986 to improve and extend certain energy-related tax provisions, and for other purposes. H.R.4599, "Renewable Energy Expansion Act of 2010." To amend the Internal Revenue Code of 1986 to provide an elective payment for specified energy property. H.R.4851, "Continuing Extension Act of 2010." To provide a temporary extension of certain programs, and for other purposes. H.R. 5297, "Small Business Lending Fund Act", (bonus depreciation) Renewable Energy Tax Incentives in general.

Client expense: $1,140,000 · Firm income: Not reported

Government targets: Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Nuclear Regulatory Commission (NRC), SENATE, Treasury, Dept of, White House Office

Monitor legislative and federal activity related to the coal industry, mine safety, card check, and pension reform issues in the workplace. H.R. 497, To amend the Internal Revenue Code of 1986 to provide incentives for improving mine safety. H.R. 1409, Employee Free Choice 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. H.R. 4213, American Workers, State, and Business Relief Act of 2010. H.R. 5479, CARE Act. H.R. 5663, Miner Safety and Health Act of 2010. H.R. 5788, Mine Safety Accountability and Improved Protection Act. S. 560, Employee Free Choice Act of 2009. S. 3450, A bill to require publicly traded coal companies to include certain safety records in their reports to the Commission, and for other purposes. S. 3649, CARE Act. S. 3671, Robert C. Byrd Mine and Workplace Safety and Health Act of 2010.

Client expense: $1,230,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2989, HR 2779 - discuss the impact of proposed changes to the provision of investment advice, fee disclosure, an index fund mandate, and target date funds.

Client expense: $1,640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1984 (401(k) Fair Disclosure Act); H.R. 1988 (Conflicted Investment Advice Prohibition Act of 2009); H.R. 2779 (Defined Contribution Plan Fee Transparency Act of 2009); H.R. 2989 (401(k) Fair Disclosure and Pension Security Act of 2009); H.R. 3308 (Secure America Through Verification and Enforcement Act of 2009) (SAVE Act of 2009); H.R. 4126 (Retirement Fairness Act of 2009); H.R. 4213 (American Jobs and Closing Tax Loopholes Act of 2010)(Fee Disclosure); H.R. 4742 (Small Business Add Value for Employees (SAVE) Act of 2009); S. 906 (Senior Investment Protection Act); S. Amdt. 3792 (Fiduciary Duty); DOL ERISA Fiduciary Duty Rulemaking; Partial rollovers.

Client expense: $1,280,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

Retirement coverage / savings proposals; H.R. 2779, H.R. 2989, S.401 - 401(k) regulation and disclosure / Investment advice; IRA regulation; Target date funds; Retirement income products; DB funding changes / disclosure / DB "K"

Client expense: $1,020,000 · Firm income: Not reported

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

Implementation of American Recovery and Reinvestment Act of 2009 (ARRA/Stimulus), P.L. 111-5 (provisions related to electric and gas utilities, including tax incentives for energy infrastructure (including bonus depreciation, efficiency, smart meters, wind, solar, and other technologies)); American Jobs and Closing Loopholes Act of 2010/American Workers, State and Business Relief Act of 2010 (Tax Extenders), H.R. 4213 (P.L. 111-205), and related legislation, provisions related to natural gas vehicle and other energy incentives; S. 320, including smart meter accelerated depreciation and related provisions; Tax provisions related to electric and gas utilities, including S. 1637, S. 1639, and related legislation regarding tax incentives for energy infrastructure, efficiency, smart meters, wind, solar, and other technologies; S. 722, Taxpayer Certainty and Relief Act of 2009 and related tax legislation, provisions related to capital gains and dividend tax treatment in budget resolution; S. 3513, Bonus Depreciation Extension to Create Jobs Act; Natural gas, plug-in hybrid, and alternative fuel vehicles, including S.1350, The Fueling America Act, S. 3442, Electric Vehicle Deployment Act, S. 3715, Charging America Forward Act, S. 3793, Job Creation and Tax Cuts Act of 2010, H.R. 455, H.R. 1792, H.R. 1835, S. 271, S. 774, S. 1408, H.R. 3367, H.R. 445 and related legislation; S. 1643 and related legislation, provisions related to incentives encouraging installation of natural gas technologies; S. 306/H.R. 1158 and related legislation, provisions related to incentives supporting biogas production; Legislative proposal to provide for additional stimulus funding, provisions related to bonus depreciation for energy projects; H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009, provisions related to timing of pension liability; H.R. 4411, provisions related to depreciation schedules of utility property; S. 1408, H.R. 1835, New Alternative Transportation to Give Americans Solutions Act (NAT GAS Act); H.R. 4149, provisions related to renewable integration credit; S. 567, provisions related to the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312) and related legislation (including S. 3793, S. 3513, S. 3663, and H.R. 5893), provisions related to energy industry; Budget Resolution FY 2010, S. Con. Res. 13, provisions related to dividend tax rates; S. 2854, A bill to amend the Internal Revenue Code of 1986 to extend and modify the credit for new qualifies hybrid motor vehicles, and for other purposes, provisions related to tax credits; S. 3793, Job Creation and Tax Cuts Act of 2010, provisions related to tax credits for EVs and energy efficiency; H.R. 4853, Tax Relief, Unemployment Reathorization and Job Creation Act of 2010, provisions related to dividend tax rate extension, bonus depreciation/expensing, and energy efficiency tax incentives; and, H.R. 5297, Small Business Lending Fund Act, provisions related to bonus depreciation.

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3936, Preserve Benefits and Jobs Act of 2009 HR 2989, The 401(K) Fair Disclosure and Pension Security Act of 2009 HR 3962, The Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010

Client expense: $7,240,000 · Firm income: Not reported

Government targets: 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), 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), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

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: $380,000 · 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)

Discussed financial regulatory reforms, including consumer and investor protections, a potential systemic risk regulator, and consolidation of agencies (no bill). H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 - Lobbied to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants and to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 3936 - Preserve Benefits and Jobs Acts of 2009 - Discussed need for pension funding relief in light of the combined impact of the U.S. recession and the funding requirements of the 2006 Pension Protection Act. S. 2832, Lifetime Income Disclosure Act - Lobbied in support of this legislation, which would provide individuals a better understanding of the lifetime value of their 401(k) plan assets by including in a yearly benefit statement a conversion of their total accrued benefits into a monthly dollar amount as if they had opted to receive a lifetime annuity. H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009 - Discussed implementation of legislation. H.R. 4849, the Small Business and Infrastructure Jobs Tax Act of 2010 - Discussed the potential inclusion of 401(k) fee disclosure and pension funding relief provisions within the bill. Ultimately, these provisions were not included in the legislation. H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the House version of the legislation. Senate Substitute Amendment to H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the Senate version of the legislation. Discussed issues surrounding lifetime income products, such as annuities, and provided written testimony for the Senate Special Committee on Aging hearing entitled "The Retirement Challenge-Making Savings Last a Lifetime." (no bill)

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

Discussed financial regulatory reforms, including consumer and investor protections, a potential systemic risk regulator, and consolidation of agencies (no bill). H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 - Lobbied to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants and to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 3936 - Preserve Benefits and Jobs Acts of 2009 - Discussed need for pension funding relief in light of the combined impact of the U.S. recession and the funding requirements of the 2006 Pension Protection Act. S. 2832, Lifetime Income Disclosure Act - Lobbied in support of this legislation, which would provide individuals a better understanding of the lifetime value of their 401(k) plan assets by including in a yearly benefit statement a conversion of their total accrued benefits into a monthly dollar amount as if they had opted to receive a lifetime annuity. H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009 - Discussed implementation of legislation. H.R. 4849, the Small Business and Infrastructure Jobs Tax Act of 2010 - Discussed the potential inclusion of 401(k) fee disclosure and pension funding relief provisions within the bill. Ultimately, these provisions were not included in the legislation. H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the House version of the legislation. Senate Substitute Amendment to H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the Senate version of the legislation. Discussed issues surrounding lifetime income products, such as annuities, and provided written testimony for the Senate Special Committee on Aging hearing entitled "The Retirement Challenge-Making Savings Last a Lifetime." (no bill)

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

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 HR 5141 / S 3578, the Small Business Paperwork Mandate Elimination Act (whole bill) S. 3946, Small Business Paperwork Relief Act (whole bill) HR 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 TITLE ITEMPORARY EXTENSION OF TAX RELIEF TITLE IIITEMPORARY ESTATE TAX RELIEF TITLE IVTEMPORARY EXTENSION OF INVESTMENT INCENTIVES TITLE VITEMPORARY EMPLOYEE PAYROLL TAX CUT TITLE VIITEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle CBusiness Tax Relief Sec. 737. 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements. Sec. 740. Enhanced charitable deduction for contributions of food inventory. Sec. 757. Work opportunity credit.

Client expense: $320,000 · 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), Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, 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

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

S. 401 Defined Contribution Fee Disclosure Act of 2009 S. 2832 Lifetime Income Disclosure Act S. 3760 Automatic IRA Act of 2010 Target Date Funds (Kohl) H.R. 2779 Defined Contribution Plan Fee Transparency Act of 2009 (Neal) H.R. 4742 SAVE Act (Automatic IRA) H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009 (Miller) H.R. 4146 Sensible Transparency for Retirement Plans Act of 2009 (Kline) H.R. 6099 Automatic IRA Act of 2010

Client expense: $997,907 · Firm income: Not reported

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

Implementation of American Recovery and Reinvestment Act of 2009 (ARRA/Stimulus), P.L. 111-5 (provisions related to electric and gas utilities, including tax incentives for energy infrastructure (including bonus depreciation, efficiency, smart meters, wind, solar, and other technologies)); American Workers, State and Business Relief Act of 2010 (Tax Extenders), H.R. 4213, provisions related to natural gas vehicle incentives; S. 320, including smart meter accelerated depreciation and related provisions; Tax provisions related to electric and gas utilities, including S. 1637, S. 1639, and related legislation regarding tax incentives for energy infrastructure, efficiency, smart meters, wind, solar, and other technologies; S. 722, Taxpayer Certainty and Relief Act of 2009 and related tax legislation, provisions related to capital gains and dividend tax treatment in budget resolution; Natural gas, plug-in hybrid, and alternative fuel vehicles, including H.R. 455, H.R. 1792, H.R. 1835, S. 271, S. 774, S. 1408, H.R. 3367, H.R. 445, and related legislation; S. 1643 and related legislation, provisions related to incentives encouraging installation of natural gas technologies; S. 306/H.R. 1158 and related legislation, provisions related to incentives supporting biogas production; Legislative proposal to provide for additional stimulus funding, provisions related to bonus depreciation for energy projects; H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009, provisions related to timing of pension liability; H.R. 4411, provisions related to depreciation schedules of utility property; S. 1408, H.R. 1835, New Alternative Transportation to Give Americans Solutions Act.

Client expense: Not reported · Firm income: $31,500

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

Implementation of American Recovery and Reinvestment Act of 2009 (ARRA/Stimulus), P.L. 111-5 (provisions related to electric and gas utilities, including tax incentives for energy infrastructure (including bonus deprecation, efficiency, smart meters, wind, solar, and other technologies)); American Jobs and Closing Loopholes Act of 2010/American Workers, State and Business Relief Act of 2010 (Tax Extenders), H.R. 4213 (P.L. 111-205), provisions related to natural gas vehicle incentives; S. 320, including smart meter accelerated depreciation and related provisions; Tax provisions related to electric and gas utilities, including S. 1637, S. 1639, and related legislation regarding tax incentives for energy infrastructure, efficiency, smart meters, wind, solar, and other technologies; S. 722, Taxpayer Certainty and Relief Act of 2009 and related tax legislation, provisions related to capital gains and dividend tax treatment in budget resolution; Natural gas, plug-in hybrid, and alternative fuel vehicles, including S.1350, The Fueling America Act, H.R. 455, H.R. 1792, H.R. 1835, S. 271, S. 774, S. 1408, H.R. 3367, H.R. 445 and related legislation; S. 1643 and related legislation, provisions related to incentives encouraging installation of natural gas technologies; S. 306/H.R. 1158 and related legislation, provisions related to incentives supporting biogas production; Legislative proposal to provide for additional stimulus funding, provisions related to bonus depreciation for energy projects; H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009, provisions related to timing of pension liability; H.R. 4411, provisions related to depreciation schedules of utility property; S. 1408, H.R. 1835, New Alternative Transportation to Give Americans Solutions Act (NAT GAS Act), S. 3815, Promoting Natural Gas and Electric Vehicles Act of 2010; H.R. 4149, provisions related to renewable integration credit; S. 567, provisions related to the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; Budget Resolution FY 2010/S. Con. Res. 13, provisions related to dividend tax rates; S. 2854, A bill to amend the Internal Revenue Code of 1986 to extend and modify the credit for new qualifies hybrid motor vehicles, and for other purposes, provisions related to tax credits; S. 3793, Job Creation and Tax Cuts Act of 2010, provisions related to tax credits for EVs and energy efficiency; H.R. 4853, Tax Relief, Unemployment Reathorization and Job Creation Act of 2010, provisions related to dividend tax rate extension, bonus depreciation/expensing, and energy efficiency tax incentives; and, H.R. 5297, Small Business Lending Fund Act, provisions related to bonus depreciation.

Client expense: $960,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1984, 401 (k) Fair Disclosure for Retirement Security Act (Fee Disclosure) H.R. 3936, the Preserve Benefits and Jobs Act of 2009 (D.B. Pension) S. 3157, the Create Jobs and Save Benefits Act of 2010 (Pension Reform) H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (Pension Bill) H.R. 3126, Consumer Financial Protection Agency Act (Retirement Plans) H.R. 3149, The Equal Employment for All Act (Use of credit checks in employment) H.R. 5618, Unemployment Extension (Extend Unemployment Insurance) H.R. 2989, 401 (K) Fair Disclosure and Pension Security Act of 2009 (Pension)

Client expense: $690,178 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement security issues including 401k fee disclosure, coverage expansion, and annuity issues. S.401 - Defined Contribution Fee Disclosure Act of 2009 - all provisions H.R.2779 - the Defined Contribution Plan Fee Transparency Act of 2009 - all provisions H.R.1984 - 401K Fair Disclosure for Retirement Security Act of 2009 - all provisions H.R.1988 Conflicted Investment Advice Prohibition Act of 2009 all provisions H.R.2989 - 401(k) Fair Disclosure and Pension Security Act of 2009 all provisions H.R.1961 Savings for American Families' Future Act of 2009 savings incentives provisions H.R.2748 - Retirement Security Needs Lifetime Pay Act all provisions S.1297 - Retirement Security for Life Act all provisions H.R.4742 SAVE Act of 2009 all provisions H.R.2733 / S.1389 - the Fixed Indexed Annuities and Insurance Products Classification Act of 2009 all provisions S.906 Senior Investor Protection Act (Kohl) suitability and agent titles provisions S.2832 Lifetime Income Disclosure Act all provisions H.R.4126 Retirement Fairness Act of 2009 all provisions H.R.3326 The Department of Defense Appropriations Act 2010 provisions to extend COBRA benefits S. 3760 - Automatic IRA Act of 2010 all provisions H.R. 6099 - Automatic IRA Act of 2010 all provisions H.R. 5297 - Small Business Jobs and Credit Act of 2010 / Small Business Lending Fund Act of 2010 provisions regarding partial annuitization

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, 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, 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)

HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)

Client expense: $1,140,680 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

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

Proposals to reform the defined contribution plan system, including proposals related to inclusion of income options in defined contribution plans. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, 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. 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 to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. H.R. 4126, Retirement Fairness Act.

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

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions H.R. 4213 American Workers, State and Business Relief Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules

Client expense: $2,180,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Department of Labor Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules on Mutual Fund Distribution Fees, Confirmations [No Bill Number], Housing Finance Reform Discussion

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Mutual fund issues H.R. 2989- 401(k) fees

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Department of Labor Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules on Mutual Fund Distribution Fees, Confirmations [No Bill Number], Housing Finance Reform Discussion

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

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)

HR 2989, 401(k) Fair Disclosure & Pension Security Act of 2009: matters relating to pension funding. HR 3936, Preserve Benefits of Jobs Act: matters relating to pension funding. Hr 4213, Small Business and Infrastructure Jobs Tax Act of 2010: matters relating to pension funding.

Client expense: $127,618 · Firm income: Not reported

Government targets: Federal Reserve System, 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, 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 to reform the defined contribution plan system. 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, the Small Businesses Add Value for Employees Act. H.R. 4126, the Retirement Fairness Act. 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: Not reported · Firm income: $20,000

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, 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