IRA Equity for Seniors Act

H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 H.R.421: American Jobs and Closing Tax Loopholes Act of 2010 HR 939: IRA Equity for Seniors Act H.R. 3936: Preserve Benefits and Jobs Act of 2009 H.R. 3962: Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, Became Public Law No: 111-192 H.R. 4213: American Workers, State, and Business Relief Act of 2010 H.R.4691: Temporary Extension Act of 2010 H.R.4849: Small Business and Infrastructure Jobs Tax Act of 2010 H.R.4851: Continuing Extension Act of 2010 H.R.5618: Restoration of Emergency Unemployment Compensation Act of 2010 S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009

Client expense: $947,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Social Security Cost of Living Adjustment for 2010 Replacement Benefit. H.R. 3536, H.R. 746, H.R. 3810 H.R. 3672, H.R. 3597, H.R. 4429, S. 1685: provision providing a one-time, emergency benefit to seniors and persons with disabilities to compensate for the lack of a 2010 Social Security cost of living adjustment. Social Security Cost of Living Adjustment for 2011 Replacement Benefit. H.R. 5987: provision providing a one-time, emergency benefit to seniors and persons with disabilities to compensate for the lack of a 2011 Social Security cost of living adjustment. Tax Extenders Act, H.R. 4213, S. Amdt. 3353: providing an emergency benefit of $250 to seniors, veterans, and persons with disabilities to compensate for the lack of a 2010 Social Security cost-of-living adjustment. Seniors' Cost of Living Adjustment (COLA). H.R. 1371, H.R. 2429, H.R. 2365, H.R. 4193, H.R. 5305: provisions establishing a consumer price index for elderly consumers (CPI-E) to compute cost-of-living increases for Social Security and Medicare benefits and authorizing a cost-of living-adjustment for Social Security recipients in 2010. Social Security Cost of Living Adjustment. H.R. 3557, H.R. 3572: providing for a Social Security COLA in 2010. Social Security Privatization. H.R. 107, H.R. 4529: provisions converting Social Security into a system of private investment accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H.R. 235: repealing both the GPO and WEP; S. 490, H. R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS). Pension Reform and Improvements (no bill): pertaining to initiatives to improve the pension system by making it universal, more secure and adequate. Womens Pension Improvements and Protections (no bill number): provisions to improve working womens pension plan participation and pension account accumulation, and safeguard spousal rights pertaining to pensions at divorce. Seniors Bill of Rights. S.Res. 553, H.Res. 1342: pertaining to resolutions expressing the sense of Congress that the dignity and independence of older Americans should be upheld. Elder Justice Act. H.R. 2006, S. 795: provisions establishing an Elder Justice program under Title XX (Block Grants to States for Social Services), including an Elder Justice Coordinating Council within the Office of the Secretary of Health and Human Services (HHS) and an Advisory Board on Elder Abuse, Neglect, and Exploitation.

H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 H.R.421: American Jobs and Closing Tax Loopholes Act of 2010 HR 939: IRA Equity for Seniors Act H.R. 3936: Preserve Benefits and Jobs Act of 2009 H.R. 3962: Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, Became Public Law No: 111-192 H.R. 4213: American Workers, State, and Business Relief Act of 2010 H.R.4691: Temporary Extension Act of 2010 H.R.4849: Small Business and Infrastructure Jobs Tax Act of 2010 H.R.4851: Continuing Extension Act of 2010 H.R.5618: Restoration of Emergency Unemployment Compensation Act of 2010 S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009

Client expense: $1,068,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 H.R.421: American Jobs and Closing Tax Loopholes Act of 2010 HR 939: IRA Equity for Seniors Act H.R. 3936: Preserve Benefits and Jobs Act of 2009 H.R. 3962: Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, Became Public Law No: 111-192 H.R. 4213: American Workers, State, and Business Relief Act of 2010 H.R.4691: Temporary Extension Act of 2010 H.R.4849: Small Business and Infrastructure Jobs Tax Act of 2010 H.R.4851: Continuing Extension Act of 2010 H.R.5618: Restoration of Emergency Unemployment Compensation Act of 2010 S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009

Client expense: $1,068,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Social Security Cost of Living Adjustment for 2010 Replacement Benefit. H.R. 3536, H.R. 746, H.R. 3810 H.R. 3672, H.R. 3597, H.R. 4429, S. 1685: provision providing a one-time, emergency benefit to seniors and persons with disabilities to compensate for the lack of a 2010 Social Security cost of living adjustment. Tax Extenders Act, H.R. 4213, S.Amdt. 3353: provision provides an emergency benefit of $250 to seniors, veterans, and persons with disabilities to compensate for the lack of a 2010 Social Security cost-of-living adjustment. Seniors' Cost of Living Adjustment (COLA). H.R. 1371, H.R. 2429, H.R. 2365, H.R. 4193, H.R. 5305: provisions establishing a consumer price index for elderly consumers (CPI-E) to compute cost-of-living increases for Social Security and Medicare benefits and authorizing a cost-of living-adjustment for Social Security recipients in 2010. Social Security Cost of Living Adjustment. H.R. 3557, H.R. 3572: providing for a Social Security COLA in 2010. Social Security Privatization. H.R. 107, H.R. 4529: provisions converting Social Security to a system of private investment accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H.R. 235: repealing both the GPO and WEP; S. 490, H.R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS). Womens Pension Improvements and Protections (no bill number): provisions to improve working womens pension plan participation and pension account accumulation, and safeguard spousal rights pertaining to pensions at divorce. Seniors Bill of Rights. S.Res. 553, H.Res. 1342: resolutions expressing the sense that Congress should unwaveringly uphold the dignity and independence of older Americans. Elder Justice Act. H.R. 2006, S. 795: provisions establishing an Elder Justice program under title XX (Block Grants to States for Social Services), including an Elder Justice Coordinating Council within the Office of the Secretary of Health and Human Services (HHS) and an Advisory Board on Elder Abuse, Neglect, and Exploitation.

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 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 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

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 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. 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

H.R.598: To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 HR 939: IRA Equity for Seniors Act H.R. 3936: Preserve Benefits and Jobs Act of 2009 H.R. 4213: American Workers, State, and Business Relief Act of 2010 S.350: An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009

Client expense: $1,011,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Social Security Cost of Living Adjustment for 2010 Replacement Benefit. H.R. 3536, H.R. 3672, H.R. 3597, H.R. 4429, S. 1685: provision providing a one-time, emergency benefit to seniors and persons with disabilities to compensate for the lack of a 2010 Social Security cost of living adjustment. Tax Extenders Act, H.R. 4213, S.Amdt.3353: provision provides an emergency benefit of $250 to seniors, veterans, and persons with disabilities to compensate for the lack of a 2010 Social Security cost-of-living adjustment. Seniors' Cost of Living Adjustment (COLA). H.R. 1371, H.R. 2429, H.R. 2365, H.R. 4193: provisions establishing a consumer price index for elderly consumers (CPI-E) to compute cost-of-living increases for Social Security and Medicare benefits and authorizing a cost-of living-adjustment for Social Security recipients in 2010. Social Security Cost of Living Adjustment. H.R. 3557, H.R. 3572: providing for a Social Security COLA in 2010. Social Security Privatization. H.R. 107, H.R. 4529: provisions converting Social Security is a system of private investment accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H. R. 235: repealing both the GPO and WEP; S. 490, H. R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS). Womens Pension Improvements and Protections (no bill number): provisions to improve working womens pension plan participation and pension account accumulation, and safeguard spousal rights pertaining to pensions at divorce.

H.R.598: To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 HR 939: IRA Equity for Seniors Act S.350: An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009 Draft Pomeroy Pension Bill (unnumbered)

Client expense: $1,107,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Social Security Cost of Living Adjustment for 2010 Replacement Benefit. H.R. 3536, H.R. 3672, H.R. 3597, S. 1685. Provision providing a one-time, emergency benefit to seniors and persons with disabilities to compensate for the lack of a 2010 Social Security cost of living adjustment. Social Security Cost of Living Adjustment. H.R. 3557, H.R. 3572: providing for a Social Security COLA in 2010. Seniors' Cost of Living Adjustment (COLA). H.R. 1371/ H.R. 2429: provisions establishing a consumer price index for elderly consumers to compute cost-of-living increases for Social Security and Medicare benefits; authorizing a Cost of Living Adjustment for Social Security recipients in 2010 (No legislation introduced). Social Security Private Accounts. H.R. 107: provision establishing Social Security private accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H. R. 235: repealing both the GPO and WEP; S. 490, H. R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS). Womens Pension Improvements and Protections (No bill number): provisions to improve working womens pension plan participation and pension account accumulation, and safeguard spousal rights pertaining to pensions at divorce.

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 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. 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. 823, H.R. 2452 - NOL carryback extension; S. 1082 - Mutual fund tax modernization; H.R. 939, S 157 - MRD technical corrections and reforms; S. 506, H.R. 1265 - Stop tax haven abuse act; S. 722 - Estate and gift taxes

Client expense: $780,000 · Firm income: Not reported

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

H.R.598: To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 HR 939: IRA Equity for Seniors Act S.350: An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009 Draft Pomeroy Pension Bill (unnumbered)

Client expense: $1,249,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, 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. 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. 157 Retirement Account Distribution Improvement Act of 2009 (RMD) H.R. 939 IRA Equity for Seniors Act (RMD) S. 722 Taxpayer Certainty and Relief Act of 2009 (capital gains and dividends) S. 506 Stop Tax Haven Abuse Act H.R. 1265 Stop Tax Haven Abuse Act S. 1082 GROWTH Act H.R. 3429 GROWTH Act H.R. 2022 Kids IRA Act of 2009 S. 1297 Retirement Security for Life Act of 2009 (annuities) H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009 (annuities) Automatic Payroll Deduction IRA

Client expense: $1,646,075 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Entitlement Commission. S. 276, H.R. 3116: provisions establishing a National Commission on Entitlement Solvency to review and report to the President and Congress on the Social Security and Medicare programs and make recommendations and proposed legislative language. Social Security Cost of Living Adjustment for 2010 Replacement Benefit. H.R. 3626, H.R. 3672, H.R. 3597, S. 1685. Provision providing a one-time, emergency benefit to seniors and persons with disabilities to compensate for the lack of a 2010 Social Security cost of living adjustment. Social Security Cost of Living Adjustment. H.R. 3557, H.R. 3572: providing for a Social Security COLA in 2010. Seniors' Cost of Living Adjustment (COLA). H.R. 1371/ H.R. 2429: provisions establishing a consumer price index for elderly consumers to compute cost-of-living increases for Social Security and Medicare benefits; authorizing a Cost of Living Adjustment for Social Security recipients in 2010 (No legislation introduced). Social Security Private Accounts. H.R. 107: provision establishing Social Security private accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H. R. 235: repealing both the GPO and WEP; S. 490, H. R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS). Womens Pension Improvements and Protections (No bill number): provisions to improve working womens pension plan participation and pension account accumulation, and safeguard spousal rights pertaining to pensions at divorce.

Tax reform; Economic Stimulus / S. 823, H.R. 1, H.R. 2452 - NOL carryback extension; Executive comp / H. R. 1586, H.R. 1664, H.R., 1, S. 651 - deferred comp, cost basis reporting; Corporate tax issues, S-corp taxes; S. 722, S. 567 - Capital gains and dividend rates; S. 1082 Mutual fund tax modernization; H.R. 4242. H.R. 939, S.157 - MRD technical corrections and reform; S. 506 - Stop tax haven abuse act

Client expense: $800,000 · Firm income: Not reported

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

H.R.598: To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 HR 939: IRA Equity for Seniors Act S.350: An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009

Client expense: $1,270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 157 Retirement Account Distribution Improvement Act of 2009 (RMD) H.R. 939 IRA Equity for Seniors Act (RMD) S. 722 Taxpayer Certainty and Relief Act of 2009 (capital gains and dividends) S. 506 Stop Tax Haven Abuse Act H.R. 1265 Stop Tax Haven Abuse Act S. 1082 GROWTH Act H.R. 2022 Kids IRA Act of 2009 S. 1297 Retirement Security for Life Act of 2009 (annuities) H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009 (annuities) Automatic Payroll Deduction IRA RIC Modernization

Client expense: $1,234,965 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, 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. 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.

Social Security Private Accounts. H.R. 107: provisions establishing Social Security private accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H. R. 235: repealing both the GPO and WEP; S. 490, H. R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS). Seniors Cost of Living Adjustment (COLA). H.R. 1371/ H.R. 2429: provisions establishing a consumer price index for elderly consumers to compute cost-of-living increases for Social Security and Medicare benefits; authorizing a Cost of Living Adjustment for Social Security recipients in 2010 (No legislation introduced). Womens Pension Improvements and Protections (No bill number): provisions to improve working womens pension plan participation and pension account accumulation, and safeguard spousal rights pertaining to pensions at divorce.

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

H.R.598: To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) H.R.882: To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75 HR 939: IRA Equity for Seniors Act S.350: An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. (included in H.R. 1 as passed) S. 401: Defined Contribution Fee Disclosure Act of 2009 S.502: Older Worker Opportunity Act of 2009

Client expense: $1,200,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform; Economic Stimulus / S. 823, H.R. 1 - NOL carryback extension; Executive comp / H. R. 1586, H.R. 1664, H.R., 1, S. 651 - deferred comp, cost basis reporting; Corporate tax issues, S-corp taxes; S. 722, S. 567 - Capital gains and dividend rates; Mutual fund tax modernization; H.R. 4242. H.R. 939, S.157 - MRD technical corrections and reform; S. 506 - Stop tax haven abuse act

Client expense: $440,000 · Firm income: Not reported

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

H.R. 1 American Recovery and Reinvestment Act of 2009 (stimulus) S. 157 Retirement Account Distribution Improvement Act of 2009 (RMD) H.R. 939 IRA Equity for Seniors Act (RMD) H.R. 1068 Let Wall Street Pay for Wall Street's Bailout Act of 2009 (tax on securities transactions) S. 722 Taxpayer Certainty and Relief Act of 2009 (capital gains and dividends) S. 506 Stop Tax Haven Abuse Act H.R. 1265 Stop Tax Haven Abuse Act GROWTH Act RIC Modernization

Client expense: $1,359,917 · Firm income: Not reported

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

HR 656 To amend the Internal Revenue Code of 1986 to allow certain individuals who have attained age 50 and who are unemployed to receive distributions from qualified retirement plans without incurring a 10 percent additional tax HR 11 To amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, and to modify the operation of the Americans with Disabilities Act of 1990 and the Rehabilitation Act of 1973, to clarify that a discriminatory compensation decision or other practice that is unlawful under such Acts occurs each time compensation is paid pursuant to the discriminatory compensation decision or other practice, to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages on the basis of sex, and for other purposes. 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. S 181 To amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, and to modify the operation of the Americans with Disabilities Act of 1990 and the Rehabilitation Act of 1973, to clarify that a discriminatory compensation decision or other practice that is unlawful under such laws occurs each time compensation is paid pursuant to the discriminatory compensation decision or other practice. 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.

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

Social Security Private Accounts. H.R. 107: provisions establishing Social Security private accounts. Social Security Trust Funds. H.R. 1276, S. 86, H.R. 219, H.R. 1712: provisions removing Social Security Trust Fund receipts and disbursements from the federal budget baseline, limiting Trust Fund proceeds to OASDI purposes, and prohibiting the use of Social Security payroll tax monies for private accounts. Social Security Benefits. S. 426: requiring progressive indexing and longevity indexing of Social Security old-age insurance benefits. Social Security Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). S. 484, H. R. 235: repealing both the GPO and WEP; S. 490, H. R. 1221: repealing the WEP. Older Workers/Workforce Participation. S. 502: promoting the labor force participation of older Americans. Pension Distribution. H.R.424, H.R. 939: provisions relating to the suspension of minimum distribution rules for tax-deferred retirement plans. Public Pension Modifications. H.R. 1804: provisions safeguarding spousal benefits with respect to Civil Service Retirement System (CSRS) pensions, the Thrift Savings Plan (TSP) and the Federal Employees Retirement System (FERS).

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