Employee Misclassification Prevention Act

- HR 800 Jobs Recovery by Ensuring a Legal American Workforce Act of 2011 - all provisions relating to cable. - HR 1060 Prevent Lockout of Athletes This Year Act of 2011 - all provisions relating to cable. - HR 1047 State Right to Vote Act - all provisions relating to cable. - HR 3306 Professional Boxing Amendments of 2012 all provisions relating to cable. - HR 3178 Employee Misclassification Act all provisions relating to cable. - HR 3596 United States Call Center Worker and Consumer Protection Act all provisions relating to cable. - HR 5684 Password Protection Act of 2012 all provisions relating to cable. - HR 5966 Professional Boxing Amendments of 2012 all provisions relating to cable. - S 239 Innovate America Act all provisions relating to cable. - S 504 National Right to Work Act - all provisions relating to cable. - S 3074 To prohibit employers from compelling or coercing any person to authorize access to a protected computer, and for other purposes all provisions relating to cable. - S 3306 Professional Boxing Amendments of 2012 all provisions relating to cable.

Client expense: $5,880,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Aeronautics & Space Administration (NASA), Natl Institute of Standards & Technology (NIST), Natl Security Agency (NSA), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS)

Tax Reform as it relates to preserving retirement benefits S.2145 & H.R. 4123 - Fair Playing field Act of 2012 H.R. 4049 - Automatic IRA Act of 2012 S. 1557 - Automatic IRA Act of 2011 H.R. 3178 - Employee Misclassification Prevention Act S. 770 - Payroll Fraud Prevention Act H.R. 3287 - Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 H.R. 4050 - Retirement Plan Simplification and Enhancement Act of 2012 H.Con.Res.101 - Expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement. S.Con.Res.62 - A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement.

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

Wage & Hour Enforcement; Worker misclassification & independent contractors. Project labor agreements; prevailing wage/Davis-Bacon Act; McNamara-O'Hara Service Contract Act. OSHA Enforcement Programs; DOL worker misclassification/UI initiatives. S. 770, Payroll Fraud Prevention Act; H.R. 3178, Employee Misclassification Prevention Act; Proposed changes to National Labor Relations Act (Secret Ballot Protection Act, Raise Act, Tribal Labor Sovereignty Act of 2011); "Official Time"; NLRA & higher education institutions.

Client expense: $223,700 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

Tax Reform as it relates to preserving retirement benefits S.2145 & H.R. 4123 - Fair Playing field Act of 2012 H.R. 4049 - Automatic IRA Act of 2012 S. 1557 - Automatic IRA Act of 2011 H.R. 3178 - Employee Misclassification Prevention Act S. 770 - Payroll Fraud Prevention Act H.R. 3287 - Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 H.R. 4050 - Retirement Plan Simplification and Enhancement Act of 2012

Client expense: $110,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

H.R. 972 - Secret Ballot Protection Act (all provisions) S. 217 - Secret Ballot Protection Act (all provisions) S. 1843 Representation Fairness Act (all provisions) H.J. Res. 103 - Providing for congressional disapproval under Chapter 8 of Title 5, United States code of the rule submitted by the National Labor Relations Board relating to representation election procedures. (all provisions) S.J. Res. 36 - A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to representation election procedures. (all provisions) S. 770 Payroll Fraud Prevention Act - Amends the Fair Labor Standards Act to require employee and non-employee classification for all workers, and notification of classification status to workers. Amends employer penalties for non-compliance and authorizes the US Department of Labor to report noncompliance to the Internal Revenue Service. (all provisions) Contacted the House of Representatives, US Department of Labor and the National Labor Relations Board regarding provisions of the National Labor Relations Act covering representation elections, collective bargaining, bargaining units, and reporting and notice requirements including proposed and finalized regulatory changes (NLRB 76 Fed. Register 36812, and DOL 76 Fed. Register 36178, and NLRB 76 Fed. Register 54006 and NLRB 76 Fed. Register 80138) H.R. 3487 Job Creation Act of 2011 - Title VII Secret Ballot Protection Act (all provisions) H.R. 3178 Employee Misclassification Prevention Act - amends the Fair Labor Standards Act to require recordkeeping for non-employee workers and to notify new employees and non-employee workers of their classification and legal rights. Sets employer penalties and federal agency requirments for communication and intra-governmental information sharing. (all provisions) S. 1507 - "Employee Rights Act" (all provisions) H.R. 5326 - Commerce, Justice, Science, and Related Agencies Appropriations Act - Provisions related to funding for the Equal Employment Opportunity Commission (FY 2013) and funding for the Dept. of Justice defense of NLRB actions on secret ballots in union elections. (all provisions) S. 3070 - DOL, HHS, DOEd and Related Agencies Approps. Act of 2013 - Provisions related to funding appropriations for DOL and NLRB. (all provisions)

- HR 800 Jobs Recovery by Ensuring a Legal American Workforce Act of 2011 - all provisions relating to cable. - HR 1060 Prevent Lockout of Athletes This Year Act of 2011 - all provisions relating to cable. - HR 1047 State Right to Vote Act - all provisions relating to cable. - HR 3306 Professional Boxing Amendments of 2012 all provisions relating to cable. - HR 3178 Employee Misclassification Act all provisions relating to cable. - HR 3596 United States Call Center Worker and Consumer Protection Act all provisions relating to cable. - HR 5684 Password Protection Act of 2012 all provisions relating to cable. - HR 5966 Professional Boxing Amendments of 2012 all provisions relating to cable. - S 239 Innovate America Act all provisions relating to cable. - S 504 National Right to Work Act - all provisions relating to cable. - S 3074 To prohibit employers from compelling or coercing any person to authorize access to a protected computer, and for other purposes all provisions relating to cable. - S 3306 Professional Boxing Amendments of 2012 all provisions relating to cable.

Client expense: $4,160,000 · Firm income: Not reported

H.R. 4310 / S. 3254, Amendment 182: Project Labor Agreement language in the National Defense Authorization Act (NDAA), 2013; Government-mandated Project Labor Agreements; H.R. 745 / H.R. 746, Davis-Bacon Repeal Act; H.R. 3094, Workforce Democracy and Fairness Act; H.R. 5854, Amendment 1160: PLA language in the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2013; S. 2145 / H.R. 4123, the Fair Playing Field Act of 2012; H.R. 3178, Employee Misclassification Prevention Act; S. 807 / H.R. 1511, the Voluntary Protection Program Act; S. 1166 / H.R. 190, Protecting America's Workers Act; S. 153 / H.R. 1579, the Miner Safety and Health Act; S. 217 / H.R. 972, the Secret Ballot Protection Act of 2011; H.R. 2153, the Truth in Employment Act of 2011; S. 119 / H.R. 735, The Government Neutrality in Contracting Act; H.R. 3991, the Keep Employees' Emails and Phones Secure Act; H.R. 4297, the Workforce Investment Improvement Act of 2012; H.R. 5856, Amendment 1415: Davis-Bacon language in the Department of Defense Appropriations Act, 2013; Section 530 of the Revenue Act of 1978; NLRB (REG) Title: Representation-Case Procedures (RIN 3142-AA08); NLRB (REG) Title: Notification of Employee Rights under the National Labor Relations Act (RIN 3142-AA07); DOL-OFCCP (REG) Title: Affirmative Action and Nondiscrimination Obligations of Contractors and Subcontractors Regarding Individuals with Disabilities (RIN 1250-AA02); DOL-OLMS (REG) Title: Persuader Agreements: Employer and Labor Relations Consultant Reporting Under the LMRDA (RIN 1245-AA03); Presidential appointments to the National Labor Relations Board; Beck Rights / Paycheck Protection; Salting abuse; General Issues on Apprenticeship / Job Training; OSHA reform; Occupational Safety and Health Act; General Issues on Right to Work laws; National Labor Relations Board Federal Funding; National Labor Relations Board's Majority under the Obama Administration; General Issues on Independent Contractors

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 To Exempt inter-affiliate swaps from certain regulatory requirements put in place by the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Retirement Savings Security Act of 2011 H.R. 3656 Automatic IRA Act H.R. 4049 Retirement Plan Simplification and Enhancement Act H.R. 4050 Fair Playing Field Act of 2012 H.R. 4123 (worker classification) Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ House/Senate passed version H.R. 4348 (funding stabilization) Pension Funding defined benefit pension funding stabilization, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement, premium relief for certain delinquent plans Retirement Security/Investment Advice - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, small business plans, lifetime income, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term care/disability policies (LTDs), disability insurance Transfer of Excess Pension Assets Bipartisan Concurrent Resolution (H.CON. RES. 101) supporting retirement savings tax incentives Nondiscrimination rules applicable to defined benefit (DB) plans Senate Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ Stop the Student Loan Interest Rate Hike Act of 2012 S. 2343, Senate/House passed version H.R. 4348 (funding stabilization) Fair Playing Field Act of 2012 S. 2145 (worker classification) Rebuild America Act S. 2252 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Pension funding defined benefit pension funding stabilization, defined benefit funding regulations/25-Year Averages of the Segment Rate, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security/Investment Advice defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, 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, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Nondiscrimination rules applicable to defined benefit (DB) plans Regulatory Retirement Report: Supporting Retirement for American Families; Lifetime Income Guidance Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas Departments of Labor, Treasury ERISA Advisory Council 2012 Discussion Topics disability insurance & retirement stability, plan beneficiary designations Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Business conduct standards, segregation of swap collateral, pay ratio and other executive compensation disclosure issues, posting margin, stable value contracts Pension funding defined benefit pension funding stabilization, defined benefit funding stabilization regulations/25-Year Averages of the Segment Rate and lump sum valuation, adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Retirement Security/Investment advice disclosure of defined contribution plan fees under ERISA Section 408 (b) (2), plan limits, re-proposal of rule on definition of a fiduciary, pension benefit statements, amendment of abandoned plan program, ERISA claims procedures, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, and defined benefit (DB) plans fiduciary requirements, 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans, electronic disclosure flexibility, longevity annuity contract regulations, partial annuity distribution regulations, income replacement Field Assistance Bulletin (FAB) 2012-02 Q & A 30 guidance on final regulations for participant-level retirement plan fee disclosure, brokerage windows, FAB 2012-02R (revision) Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) guidance related to pension funding stabilization and premiums, premium and premium filing, submission issues, proposed regulations proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement, annual financial and actuarial reporting-ERISA Section 4010 Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Regulation of money market funds Multiemployer plan issues Public pension system issues Definition of governmental plans Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Distribution of retirement plan assets Nondiscrimination rules applicable to defined benefit (DB) plans Financial Accounting Standards Board (FASB) retirement plans De-risking defined benefit (DB) plans

H.R. 972 - Secret Ballot Protection Act (all provisions) S. 217 - Secret Ballot Protection Act (all provisions) S. 1843 Representation Fairness Act (all provisions) H.J. Res. 103 - Providing for congressional disapproval under Chapter 8 of Title 5, United States code of the rule submitted by the National Labor Relations Board relating to representation election procedures. (all provisions) S.J. Res. 36 - A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to representation election procedures. (all provisions) S. 770 Payroll Fraud Prevention Act - Amends the Fair Labor Standards Act to require employee and non-employee classification for all workers, and notification of classification status to workers. Amends employer penalties for non-compliance and authorizes the US Department of Labor to report noncompliance to the Internal Revenue Service. (all provisions) Contacted the House of Representatives, US Department of Labor and the National Labor Relations Board regarding provisions of the National Labor Relations Act covering representation elections, collective bargaining, bargaining units, and reporting and notice requirements including proposed and finalized regulatory changes (NLRB 76 Fed. Register 36812, and DOL 76 Fed. Register 36178, and NLRB 76 Fed. Register 54006 and NLRB 76 Fed. Register 80138) H.R. 3487 Job Creation Act of 2011 - Title VII Secret Ballot Protection Act (all provisions) H.R. 3178 Employee Misclassification Prevention Act - amends the Fair Labor Standards Act to require recordkeeping for non-employee workers and to notify new employees and non-employee workers of their classification and legal rights. Sets employer penalties and federal agency requirments for communication and intra-governmental information sharing. (all provisions) S. 1507 - "Employee Rights Act" (all provisions) H.R. 5326 - Commerce, Justice, Science, and Related Agencies Appropriations Act - Provisions related to funding for the Equal Employment Opportunity Commission (FY 2013) and funding for the Dept. of Justice defense of NLRB actions on secret ballots in union elections. (all provisions) S. 3070 - DOL, HHS, DOEd and Related Agencies Approps. Act of 2013 - Provisions related to funding appropriations for DOL and NLRB. (all provisions)

Wage & Hour Enforcement; Worker misclassification & independent contractors. Project labor agreements; prevailing wage/Davis-Bacon Act; McNamara-O'Hara Service Contract Act. OSHA Enforcement Programs; Overtime and minimum wage protections for home health workers/DOL rule. DOL worker misclassification/UI initiatives. S. 770, Payroll Fraud Prevention Act; H.R. 3178, Employee Misclassification Prevention Act; NLRB rules governing union elections. H.R. Res 103/S.J. Res. 36, Providing for congressional disapproval for the rule submitted by the National Labor Relations Board relating to representation election procedures. S. 3220, Paycheck Fairness Act. S. 3240, Ag Reform Food & Jobs Act, 2012: Rubio Amdt. to amend NLRA to permit employers to pay higher wages to employees. OSHA standard setting; S. 3221, Raise Act.

Client expense: $237,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR), White House Office

Tax Reform as it relates to preserving retirement benefits S.2145 & H.R. 4123 Fair Playing field Act of 2012 H.R. 4049 - Automatic IRA Act of 2012 S. 1557 - Automatic IRA Act of 2011 H.R. 3178 - Employee Misclassification Prevention Act S. 770 - Payroll Fraud Prevention Act

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 To Exempt inter-affiliate swaps from certain regulatory requirements put in place by the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Retirement Savings Security Act of 2011 H.R. 3656 Automatic IRA Act H.R. 4049 Retirement Plan Simplification and Enhancement Act H.R. 4050 Fair Playing Field Act of 2012 H.R. 4123 (worker classification) Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ House/Senate passed version H.R. 4348 (funding stabilization) Fiscal Year 2012 & 2013 Budget Proposals budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues FY2013 GOP Budget Proposal Path to Prosperity Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 - pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension Funding defined benefit pension funding stabilization, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement, premium relief for certain delinquent plans Retirement Security/Investment Advice - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, small business plans, lifetime income, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term care/disability policies (LTDs), disability insurance Transfer of Excess Pension Assets Bipartisan Concurrent Resolution (H.CON. RES. 101) supporting retirement savings tax incentives Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, contribution limits to defined contribution plans and worker classification issues Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ Stop the Student Loan Interest Rate Hike Act of 2012 S. 2343, Senate/House passed version H.R. 4348 (funding stabilization) Fair Playing Field Act of 2012 S. 2145 (worker classification) Rebuild America Act S. 2252 Fiscal Year 2012 & 2013 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension funding defined benefit pension funding stabilization, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security/Investment Advice defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, 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, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Joint Select Committee on Deficit Reduction -impact on employee benefits provisions, PBGC premiums, contribution limits to defined contribution plans and worker classification issues Transfer of Excess Pension Assets Equal Employment Opportunity Commission (EEOC) Final regulations on disparate impact, potential effects on retirement plans Retirement Report: Supporting Retirement for American Families; Lifetime Income Guidance Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas Departments of Labor, Treasury ERISA Advisory Council 2012 Discussion Topics Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Business conduct standards, segregation of swap collateral, pay ratio and other executive compensation disclosure issues, posting margin, stable value contracts Pension funding defined benefit pension funding stabilization, adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Retirement Security/Investment advice disclosure of defined contribution plan fees under ERISA Section 408 (b) (2), plan limits, re-proposal of rule on definition of a fiduciary, pension benefit statements, amendment of abandoned plan program, ERISA claims procedures, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, and defined benefit (DB) plans fiduciary requirements, 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans, electronic disclosure flexibility, longevity annuity contract regulations, partial annuity distribution regulations, income replacement Field Assistance Bulletin (FAB) 2012-02 Q & A guidance on final regulations for participant-level retirement plan fee disclosure, brokerage windows Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Regulation of money market funds Multiemployer plan issues Public pension system issues Definition of governmental plans Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Distribution of retirement plan assets

- HR 800 Jobs Recovery by Ensuring a Legal American Workforce Act of 2011 - all provisions relating to cable. - HR 1060 Prevent Lockout of Athletes This Year Act of 2011 - all provisions relating to cable. - HR 1047 State Right to Vote Act - all provisions relating to cable. - HR 3178 Employee Misclassification Act all provisions relating to cable. - HR 5684 Password Protection Act of 2012 all provisions relating to cable. - HR 5966 Professional Boxing Amendments of 2012 all provisions relating to cable. - S 504 National Right to Work Act - all provisions relating to cable. - S 3074 To prohibit employers from compelling or coercing any person to authorize access to a protected computer, and for other purposes all provisions relating to cable. - S 3306 Professional Boxing Amendments of 2012 all provisions relating to cable.

Client expense: $4,570,000 · Firm income: Not reported

Wage & Hour Enforcement; Worker misclassification & independent contractors. Project labor agreements; prevailing wage/Davis-Bacon Act; McNamara-O'Hara Service Contract Act. OSHA Enforcement Programs; Overtime and minimum wage protections for home health workers/DOL rule. S2168, RESPECT ACT. DOL worker misclassification/UI initiatives. S. 770, Payroll Fraud Prevention Act; H.R. 3178, Employee Misclassification Prevention Act; NLRB rules governing union elections. H.R. Res 103/S.J. Res. 36, Providing for congressional disapproval for the rule submitted by the National Labor Relations Board relating to representation election procedures.

Client expense: $191,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Economic Council (NEC), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Trade Representative (USTR), White House Office

H.R. 321 - Equal Employment for All Act (all provisions) H.R. 972 - Secret Ballot Protection Act (all provisions) S. 217 - Secret Ballot Protection Act (all provisions) S. 1843 Representation Fairness Act (all provisions) H.J. Res. 103 - Providing for congressional disapproval under Chapter 8 of Title 5, United States code of the rule submitted by the National Labor Relations Board relating to representation election procedures. S. 770 Payroll Fraud Prevention Act (all provisions) Amends the Fair Labor Standards Act to require employee and non-employee classification for all workers, and notification of classification status to workers. Amends employer penalties for non-compliance and authorizes the US Department of Labor to report noncompliance to the Internal Revenue Service. Contacted the House of Representatives, US Department of Labor and the National Labor Relations Board regarding provisions of the National Labor Relations Act covering representation elections, collective bargaining, bargaining units, and reporting and notice requirements including proposed and finalized regulatory changes (NLRB 76 Fed. Register 36812, and DOL 76 Fed. Register 36178, and NLRB 76 Fed. Register 54006 and NLRB 76 Fed. Register 80138) H.R. 3487 Job Creation Act of 2011 - Title VII Secret Ballot Protection Act (all provisions) H.R. 3178 Employee Misclassification Prevention Act (all provisions) amends the Fair Labbor Standards Act to require recordkeeping for non-employee workers and to notify new employees and non-employee workers of their classification and legal rights. Sets employer penalties and federal agency requirments for communication and intra-governmental information sharing. S.J. Res. 36 - A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to representation election procedures. S. 1507 - "Employee Rights Act" (all provisions)

Tax Reform as it relates to preserving retirement benefits H.R. 674 - To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes. S.2145 & H.R. 4123 Fair Playing field Act of 2012 H.R. 4049 - Automatic IRA Act of 2012 S. 1557 - Automatic IRA Act of 2011 H.R. 3178 - Employee Misclassification Prevention Act S. 770 - Payroll Fraud Prevention Act

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

- HR 800 Jobs Recovery by Ensuring a Legal American Workforce Act of 2011 - all provisions relating to cable. - HR 1060 Prevent Lockout of Athletes This Year Act of 2011 - all provisions relating to cable. - HR 1047 State Right to Vote Act - all provisions relating to cable. - HR 3178 Employee Misclassification Act all provisions relating to cable. - S 504 National Right to Work Act - all provisions relating to cable.

Client expense: $4,280,000 · Firm income: Not reported

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) H.R. Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 To Exempt inter-affiliate swaps from certain regulatory requirements put in place by the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Automatic IRA Act H.R. 4049 Retirement Plan Simplification and Enhancement Act H.R. 4050 Fiscal Year 2012 & 2013 Budget Proposals budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues FY2013 GOP Budget Proposal Path to Prosperity Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 - pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension Funding pension funding stabilization, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement, premium relief for certain delinquent plans Retirement Security/Investment Advice - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, small business plans, lifetime income, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Joint Select Committee on Deficit Reduction -impact on employee benefits provisions, PBGC premiums, contribution limits to defined contribution plans and worker classification issues Retirement Report: Supporting Retirement for American Families; Lifetime Income Guidance Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas Departments of Labor, Treasury ERISA Advisory Council 2012 Discussion Topics Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Business conduct standards, segregation of swap collateral, pay ratio and other executive compensation disclosure issues, posting margin, stable value contracts Pension funding pension funding stabilization, adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Retirement Security/Investment advice disclosure of defined contribution plan fees under ERISA Section 408 (b) (2) , re-proposal of rule on definition of a fiduciary, pension benefit statement, amendment of abandoned plan program, ERISA claims procedures, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, and defined benefit (DB) plans fiduciary requirements, 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans, electronic disclosure flexibility Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Multiemployer plan issues Public pension system issues Plan audit issues Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Distribution of retirement plan assets The Highway Investment, Job Creation, and Economic Growth Act of 2012 S. 1813 potential impacts to required minimum distribution (MRD) rules, Section 420 Transfers, Mass transit parity Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 Fiscal Year 2012 & 2013 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension funding pension funding stabilization, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security/Investment Advice defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, 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, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Joint Select Committee on Deficit Reduction -impact on employee benefits provisions, PBGC premiums, contribution limits to defined contribution plans and worker classification issues

H.R. 3178, Employee Misclassification Prevention Act; Independent Contractor Status; H.R. 674, to amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes; Estate Tax Repeal; H.R. 1993, American Job Builders Tax Reform Act;Tax reform initiatives to provide relief to S corporations; Taxation of business income in partnerships and S-corps; Capital gains tax; S. 1726, Withholding Tax Relief Act of 2011; Expiring Tax Provisions ("Extenders" - i.e. section 179 expensing, 100% bonus depreciation, 5-year built-in gains period); Roofing depreciation; H.R. 2962, Roofing Efficiency Jobs Act of 2011; S. 1575, Energy-Efficient Cool Roof Jobs Act; Surety bonds on Federal Contracts; H.R. 3534, Security in Bonding Act of 2011; H.R. 3630, Temporary Payroll Tax Cut Continuation Act of 2011

Client expense: $730,000 · Firm income: Not reported

Wage&Hour Enforcement; Worker misclassification & independent contractors. Project labor agreements, prevailing wage/Davis-Bacon Act; McNamara-O'Hara Service Contract Act. H.R. 190, Protecting America's Workers Act; OSHA Enforcement Programs; OSHA state programs; NLRB- related rulemaking; DOL worker misclassification/UI initiatives. S. 770, Payroll Fraud Prevention Act; H.R. 3178, Employee Misclassification Prevention Act; NLRB rules governing union elections, LMRDA reporting requirements. H.R. 12/S.1549, American Jobs Act of 2011. H.R. 3094/S. 1843, Workforce Democracy and Fairness Act.

Client expense: $198,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR), White House Office

Public Employee Pension Transparency Act - H.R. 567 Lifetime Income Disclosure Act - H.R. 677 Burdensome Data Collection Relief Act - H.R. 1062 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) - H.R. 1173 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 Amends the Commodity Exchange Act and the Securities Exchange Act of 1934 H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Fiscal Year 2012 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R. 4 Public Law No: 112-009 Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 Pension Funding - additional funding relief and reform, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement Retirement Security - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, 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, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, contribution limits to defined contribution plans and worker classification issues The American Jobs Act Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of health and retirement entitlement programs, PBGC insurance, premium issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Pension funding additional funding relief and reform, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, 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, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Joint Select Committee on Deficit Reduction - impact on employee benefits provisions PBGC premiums, contribution limits to defined contribution plans and worker classification issues The American Jobs Act Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, worker classification issues Presidential Advisory Council on Financial Capability Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 2011-2012 Agency Guidance Priority List Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 proposed regulations related to swap trades; process for review of swaps for mandatory clearing; provisions common to registered entities, legal entity identification for financial contracts; swap data recordkeeping and reporting requirements; real-time reporting of swap transaction data; reporting, recordkeeping, and daily trading records requirements for swap dealers and major swap participants; unique counterparty identifiers; definition of swap dealer, security-based swap dealer, major swap participant, major security-based swap participant, eligible contract participant; swap data repository (SDR); business conduct standards for swap dealers and major swap participants with counterparties; transparency and accountability of derivatives market; regulation of over-the-counter swaps transactions; stable value contracts. Pension funding - adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Investment advice re-proposal of rule on definition of fiduciary, adequacy of defined contribution vehicles, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, 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, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Multiemployer plan issues Public pension system issues Plan audit issues Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Plan distribution issues

H.R. 3178, Employee Misclassification Prevention Act; Independent Contractor Status; H.R. 674, to amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes; Estate Tax Repeal; H.R. 1993, American Job Builders Tax Reform Act Tax reform initiatives to provide relief to S corporations; Taxation of business income in partnerships and S-corps; Capital gains tax; S. 1726, Withholding Tax Relief Act of 2011; Expiring Tax Provisions ("Extenders" - i.e. section 179 expensing, 100% bonus depreciation, 5-year built-in gains period); Roofing depreciation; H.R. 2962, Roofing Efficiency Jobs Act of 2011; S. 1575, Energy-Efficient Cool Roof Jobs Act; Surety bonds on Federal Contracts; H.R. 3534, Security in Bonding Act of 2011; H.R. 3630, Temporary Payroll Tax Cut Continuation Act of 2011

Client expense: $730,000 · Firm income: Not reported

H.R. 321 - Equal Employment for All Act (all provisions) H.R. 972 Secret Ballot Protection Act (all provisions) S. 217 Secret Ballot Protection Act (all provisions) S. 770 Payroll Fraud Prevention Act (all provisions) Amends the Fair Labor Standards Act to require employee and non-employee classification for all workers, and notification of classification status to workers. Amends employer penalties for non-compliance and authorizes the US Department of Labor to report noncompliance to the Internal Revenue Service. Contacted the House of Representatives, US department of Labor and the National Labor Relations Board regarding provisions of the National Labor Relations Act covering representation elections, collective bargaining, bargaining units, and reporting and notice requirements including proposed regulatory changes (NLRB 76 Fed. Register 36812, and DOL 76 Fed. Register 36178, and NLRB 76 Fed. Register 54006) H.R. 3487 Job Creation Act of 2011 - Title VII Secret Ballot Protection Act (all provisions) H.R. 3178 Employee Misclassification Prevention Act (all provisions) amends the Fair Labbor Standards Act to require recordkeeping for non-employee workers and to notify new employees and non-employee workers of their classification and legal rights. Sets employer penalties and federal agency requirments for communication and intra-governmental information sharing.

Client expense: $514,000 · Firm income: Not reported

- HR 12 To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs - all provisions relating to cable. - HR 428 Telephone Excise Tax Repeal Act - all provisions relating to cable. - HR 710 Telework Tax Incentive Act - all provisions relating to cable. - HR 722 Amend the Internal Revenue Code of 1986 to deny any deduction for direct-to-consumer advertisements of prescription drugs - all provisions relating to cable. - HR 934 Amend the Internal Revenue Code of 1986 to reduce the corporate tax rate to 18% - all provisions relating to cable. - HR 1002 Wireless Tax Fairness Act - all provisions relating to cable. - HR 1074 Amend the Internal Revenue Code of 1986 to reduce the corporate income tax rate to 10 percent and to lower the rate of tax on capital gains and dividends to 10 percent- all provisions relating to cable. - HR 1439 Business Activity Tax Simplification Act of 2011 - all provisions relating to cable. - HR 1860 Digital Goods and Services Tax Fairness Act of 2011 all provisions relating to cable. - HR 2701 Main Street Fairness Act all provisions relating to cable. - HR 3178 Employee Misclassification Act all provisions relating to cable. - HR 3179 Marketplace Equity Act of 2011 all provisions relating to cable. - HR 3366 Clarify that bonus depreciation is not a cost allocated to a contract under the percentage of completion method for long-term contracts all provisions relating to cable. - HR 3460 American Jobs First Act of 2011 all provisions relating to cable. - HR 3476 American Growth, Recovery, Empowerment and Entrepreneurship Act (AGREE) all provisions relating to cable. - HR 3630 Temporary Payroll Tax Cut Continuation Act of 2011 all provisions relating to cable. - HR 3638 Act for the 99% - all provisions relating to cable. - HR 3743 Temporary Payroll Tax Cut Continuation Act of 2011 all provisions relating to cable. - HR 3765 Temporary Payroll Tax Cut Continuation Act of 2011 all provisions relating to cable. - HJRes 79 Continuing Appropriations Resolution 2012 all provisions relating to cable. - HJRes 94 Joint resolution making further continuing appropriations for fiscal year 2012 all provisions relating to cable. - HJRes 95 Joint resolution making further continuing appropriations for fiscal year 2012 all provisions relating to cable. - S 7 Comprehensive and Fair Tax Reform Act all provisions relating to cable. - S 106 Telephone Excise Tax Repeal Act of 2011 all provisions relating to cable. - S 135 Make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent all provisions relating to cable. - S 543 Wireless Tax Fairness Act all provisions relating to cable. - S 727 Bipartisan Tax Fairness and Simplification Act of 2011 all provisions relating to cable. - S 770 Payroll Fraud Prevention Act all provisions relating to cable. - S 907 Amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment all provisions relating to cable. - S 971 Digital Goods and Services Tax Act of 2011 all provisions relating to cable. - S 1012 Telephone Excise Tax Repeal Act of 2011 all provisions relating to cable. - S 1452 Main Street Fairness Act of 2011 all provisions relating to cable. - S 1549 American Jobs Act of 2011 all provisions relating to cable. - S 1572 Making Appropriations for Commerce and Justice, Science, and Related Agencies all provisions relating to cable. - S 1573 Making Appropriations for Financial Services and General Government all provisions relating to cable. - S 1801 Small Business Jobs Tax Extenders Act of 2011 all provisions relating to cable. - S 1811 Telecommuter Tax Fairness Act of 2011 all provisions relating to cable. - S 1917 Middle Class Tax Cut Act of 2011 all provisions relating to cable. - S 1931 Temporary Tax Holiday and Government Reduction Act all provisions relating to cable. - S 1944 Middle Class Tax Cut Act of 2011 all provisions relating to cable.

Fiduciary Duty Enhancing Investment Advisor Examinations S. 1615 - Financial Regulatory Responsibility Act S. 1787 & H.R. 3313 - Wall Street Trading and Speculators Tax Act H.R. 2483 - Whistleblower Improvement Act H. R. 2308 - SEC Regulatory Accountability Act H.R. 3178 - Employee Misclassification Prevention Act S. 770 - Payroll Fraud Prevention Act

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)