Preserve Benefits and Jobs Act of 2009

S. 401: Defined Contribution Fee Disclosure Act of 2009, H.R. 4173: The Wall Street Reform And Consumer Protection Act of 2009, H.R. 3936: The Preserve Benefits and Jobs Act of 2009, H.R. 4126: The Retirement Fairness Act of 2009, S. 3217: Restoring American Financial Stability of 2010, H.R. 4213: American Workers, State, and Business Relief Act of 2010, H.R. 5297: Small Business Jobs Act of 2010

Client expense: $185,067 · Firm income: Not reported

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

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: $890,000 · Firm income: Not reported

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

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)

Support of reform of pension laws related to definted benefit plans, including H.R. 3936.

Client expense: $137,079 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Surface Transportation Board (STB), Treasury, Dept of

Support of reform of pension laws related to definted benefit plans, including H.R. 3936.

Client expense: $137,079 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Surface Transportation Board (STB), Treasury, Dept of

HR3936, Preserve Benefits and Jobs Act of 2009 S3157, Create Jobs and Benefits Act of 2010

Client expense: $179,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), 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)

S. 3157 Create Jobs & Save Benefits Act HR 5479 Coal Accountability & Retired Employee act HR 3936 Preserve Benefits & Jobs Act

Client expense: $116,919 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Administration, SENATE, 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

Pension issues, including multi-employer pensions- H.R. 3936, Preserve Benefits and Jobs Act of 2009; S. 3157, Create Jobs and Save Benefits Act of 2010; H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Client expense: $150,000 · Firm income: Not reported

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

Multiemployer Pension Plan Tax Issues HR 3936 Preserve Benefits and Jobs Act of 2009 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. HR 4213 American Workers, State and Business Relief Act of 2010 HR 4849 Small Business and Infrastructure Jobs Tax Act of 2010 HR 5486 Small Business Jobs Tax Relief Act of 2010

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Pension Benefit Guaranty Corporation (PBGC), SENATE, Vice President of the U.S., White House Office

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)

Issues related to Food Safety - Food Safety Authorization Act H.R. 2749 and S. 510. Issues related to Multi employer pension plans, H.R. 3936 - The Preserve Benefits and Jobs Act of 2009, H.R. 5209 Healthy Communities Through Helping to offer Incentives and Choices to Everyone in Society Act of 2010. FTC Rulemaking authroity provisions in H.R. 4173

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to Multi employer pension plans, H.R. 3936 - The Preserve Benefits and Jobs Act of 2009.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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. 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

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

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

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 1105; HR 12 - Paycheck Fairness Act; HR 1176 - Ensure right to secret ballot elections; HR 1409 & S 560 - Employee Free Choice Act; Re-employment of Skilled and Professional Employees & Construction Trades Workers Act; HR 2067, Protecting America's Workers Act; Secure America Through Verification & Enforcement Act; Multi- and single-employer Pension Plan relief, including HR 3936, the Preserve Benefits and Jobs Act and S 3157, the Create Jobs and Save Benefits Act; HR 2026/S 1238; HR 1176/S 478 - Secret Ballot Protection Act; HR 824 - paid leave legislation; HR 2847 - Jobs for Main Street Act; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; H R 5663 - Robert C. Byrd Miner Safety & Health Act of 2012; S 3786, the Fair Playing Field Act of 2010

Client expense: $90,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), 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), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

Defined benefit pension funding relief; provisions relating to farmer cooperatives. HR 3936, provisions relating to farmer cooperatives. HR 4213, provisions relating to defined benefit pension funding relief.

Client expense: $210,000 · 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), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

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

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 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

H.R. 3936; S. 3157; H.R. 3692; H.R. 5297; H.R. 4213; H.R. 4154 Tax credit for employer contributions to multiemployer pension plans; grant of authority to PBGC to waive PPA rules on acceptance of collective bargaining agreements by multiemployer pension plans.

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

Government targets: HOUSE OF REPRESENTATIVES, Pension Benefit Guaranty Corporation (PBGC), SENATE

Pension issues, including multi-employer pensions - HR 3936, Preserve Benefits and Jobs Act of 2009; S 3157, Create Jobs and Save Benefits Act of 2010; HR 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

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

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, 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

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. 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 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 defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act. H.R. 4126, Retirement Fairness Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Issues related to tax incentives for retirement savings.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

S.3157 -- Create Jobs and Save Benefits Act of 2010, H.R. 3936: Preserve Benefits and Jobs Act of 2009 - 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.

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

S3157 Create Jobs & Save Benefits Act of 2010, H.R. 3936: Preserve Benefits and Jobs Act of 2009 - 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. Entire Bill

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

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