Fair Playing Field Act of 2012

H.R. 8 - The American Taxpayer Relief Act of 2012; provisions relating to savings: capital gains and qualified dividends parity, qualified charitable IRA distributions and Coverdell extension, while preserving existing rules for qualified plans/IRA, muni interest, and stretch IRAs H.R. 1864 - Mobile Workforce State Income Tax Simplification Act of 2012; entire bill H.R. 3091 To make permanent the individual income tax rates for capital gains and dividends; entire bill H.R. 3313 Wall Street Trading and Speculators Tax Act; entire bill H.R. 4123 Fair Playing Field Act of 2012; entire bill H.R. 4336 - To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income of discharges of qualified principal residence indebtedness; entire bill H.R. 5746 to amend the Internal Revenue Code of 1986 to modify certain rules applicable to real estate investment trusts, and for other purposes; entire bill H.R. 6206 - Build America Bonds Act of 2012; entire bill H.R. 6411 - Inclusive Prosperity Act; entire bill H.R.6616 To protect securities transactions in the United States from enforcement of certain excise taxes imposed by any foreign government; entire bill H.R.6653 - Independent Contractor Tax Fairness and Simplification Act of 2012; entire bill S. 1549 American Jobs Act; provisions relating to 28% limitations on itemized deductions and exclusion for tax-exempt interest income S. 1647 To make permanent the individual income tax rates for capital gains and dividends; entire bill S. 1787 Wall Street Trading and Speculators Tax Act; entire bill S. 2075 The Cut Unjustified Tax Loopholes Act; entire bill S. 2145 Fair Playing Field Act of 2012; entire bill S. 2230 - Paying a Fair Share Act of 2012; entire bill S. 3485 - Mobile Workforce State Income Tax Simplification Act of 2012; entire bill S. 3521 - Family and Business Tax Cut Certainty Act of 2012; provisions relating to IRA charitable rollovers Tax Extenders/Tax Reform/Deficit Reduction; provisions relating to the importance and value of existing tax incentives designed to promote long-term savings and investment (both qualified and non-qualified) and insurance coverage protection; transitional considerations associated with tax law modifications; financial transaction tax; taxation of U.S. corporations both domestically and internationally FATCA; provisions relating to the implications for in-bound U.S. investments, U.S.-owned asset managers compliance burdens, and global competitiveness of U.S. funds Congressman Dave Camps draft legislation to reform the international tax system Administration FY 2013 budget: provisions relating to life insurers DRD, COLI, independent contractors, financial responsibility taxes, carve-back on high-income taxpayers exclusions (including muni interest and employee contributions to qualified plans) Other draft legislative proposals to provide greater clarity on worker classification/independent contractor criteria

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal legislation pertaining to independent contractor status / Dept of Labor rulemaking on independent contractors (H.R. 4123, S 2145)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustainable Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustainable Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustainable Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustainable Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

American Taxpayer Relief Act of 2012 H.R. 8 fiscal cliff, employee benefits provisions Lifetime Income Disclosure Act H.R. 677/S. 267 Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Burdensome Data Collection Relief Act - H.R. 1062 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 Swaps Bailout Prevention Act - 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 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 Pension Funding/Stabilization - defined benefit pension funding stabilization and related plan issues Pension Technical Modifications Act - H.R. 2656 Retirement Income Protection Act of 2011 - H.R. 3045 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act (SEAL 401 (k)) Act- H.R. 3287/S. 1020, S. 1121 Moving Ahead for Progress in the 21st Century (MAP-21) Act - S. 1813, S. 2343 - House/Senate passed version - H.R. 4348 (funding stabilization/Stop the Student Loan Interest Rate Hike Act of 2012) Retirement Savings Plan Issues Small Businesses Add Value for Employees Act of 2011 (SAVE Act) - H.R. 1534 Small Business Pension Protection Act of 2011 - H.R. 3561 Retirement Savings Security Act of 2011 - H.R. 3656 Automatic IRA Act of 2011 - S. 1557 Automatic IRA Act of 2012 - H.R. 4049 Retirement Plan Simplification and Enhancement Act - H.R. 4050 Bipartisan Concurrent Resolution (H.CON. RES. 101/S.CON.RES. 62) - tax incentives for retirement savings Worker Classification Issues Employee Misclassification Prevention Act - H.R. 3178/ Payroll Fraud Prevention Act - S. 770 Fair Playing Field Act of 2012 - H.R. 4123/S. 2145 (worker classification) Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act - S. 1289 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 Benefit Guaranty Corporation (PBGC) - premiums, calculation of deficit and related governance issues Investment Advice - defined contribution plans, plan fees, definition of a fiduciary, electronic communication and related issues 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 Other Issues Tax reform employee benefits issues ERISA Advisory Council 2012 Discussion Topics disability insurance & retirement stability, plan beneficiary designations Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation 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 Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans International benefits issues/Puerto Rican plan trust issues Domestic plan asset investment issues Regulation of money market funds Multiemployer plan issues Definition of governmental 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

Client expense: $328,952 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), Equal Employment Opportunity Commission (EEOC), Federal Accounting Standards Advisory Board (FASAB), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, 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 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

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

Independent contractors and taxation; worker misclassification; S. 2145/H.R. 4123, Fair Playing Field Act; tax exclusion for employer sponsored health insurance plans. S.2230, to reduce deficit by imposing a minimum effective tax rate for high income employees. Extension of the "Bush" tax cuts for high income individuals. Tax Expenditures & Tax Reform. H.R. 5727/S. 2252 - Rebuild America Act/provisions related to worker employment tax status. Middle Class Tax Cut Act. H.R. 6169 - Bill for expedited consideration of bill for comprehensive tax reform.

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)

Independent Contractor Status; Secret Ballot Protection Act (H.R. 972 & S. 217); Protecting Jobs from Government Interference Act (H.R. 2587); Workforce Democracy & Fairness Act (H.R. 3094); Fair Playing Field Act of 2012 (H.R. 4123 & S. 2145)

Client expense: $50,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Transportation, Dept of (DOT)

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)

Participated in coalition to address issues related to the designation of independent contractors. Supported existing tax and other regulatory treatment of contractor relationships. Opposed The Fair Playing Field Act of 2012 (S. 2145/H.R. 4123)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

H.R. 1864 Mobile Workforce State Income Tax Simplification Act of 2012; entire bill H.R. 3091 To make permanent the individual income tax rates for capital gains and dividends; entire bill H.R. 3313 Wall Street Trading and Speculators Tax Act; entire bill H.R. 4123 Fair Playing Field Act of 2012; entire bill H.R. 4336 - To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income of discharges of qualified principal residence indebtedness; entire bill H.R. 5746 to amend the Internal Revenue Code of 1986 to modify certain rules applicable to real estate investment trusts, and for other purposes; entire bill H.R. 6206 - Build America Bonds Act of 2012; entire bill H.R. 6411 - Inclusive Prosperity Act; entire bill S. 1549 American Jobs Act; provisions relating to 28% limitations on itemized deductions and exclusion for tax-exempt interest income S. 1647 To make permanent the individual income tax rates for capital gains and dividends; entire bill S. 1787 Wall Street Trading and Speculators Tax Act; entire bill S. 2075 The Cut Unjustified Tax Loopholes Act; entire bill S. 2145 Fair Playing Field Act of 2012; entire bill S. 2230 - Paying a Fair Share Act of 2012; entire bill S. 3485 - Mobile Workforce State Income Tax Simplification Act of 2012; entire bill S. 3521 - Family and Business Tax Cut Certainty Act of 2012; provisions relating to IRA charitable rollovers Tax Extenders/Tax Reform/Deficit Reduction; provisions relating to the importance and value of existing tax incentives designed to promote long-term savings and investment (both qualified and non-qualified) and insurance coverage protection; transitional considerations associated with tax law modifications; financial transaction tax; taxation of U.S. corporations both domestically and internationally Estate Tax; provisions relating to the need for clarification as to post-2012 treatment as to elections made under P.L. 111-312 FATCA; provisions relating to the implications for in-bound U.S. investments, U.S.-owned asset managers compliance burdens, and global competitiveness of U.S. funds Congressman Dave Camps draft legislation to reform the international tax system Administration FY 2013 budget; provisions relating to life insurers DRD, COLI, independent contractors, financial responsibility taxes Other draft legislative proposals to provide greater clarity on worker classification/independent contractor criteria

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $470,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustained Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustained Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustained Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252, physicians' payments, Sustained Growth Rate (SGR).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $216,050 · Firm income: Not reported

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

Federal legislation pertaining to independent contractor status / Dept of Labor rulemaking on independent contractors (H.R. 4123, S 2145)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Independent Contractor Status; Secret Ballot Protection Act (H.R. 972 & S. 217); Protecting Jobs from Government Interference Act (H.R. 2587); Workforce Democracy & Fairness Act (H.R. 3094); Fair Playing Field Act of 2012 (H.R. 4123 & S. 2145)

Client expense: $50,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Transportation, Dept of (DOT)

H.R. 1864 Mobile Workforce State Income Tax Simplification Act of 2012; entire bill H.R. 3091 To make permanent the individual income tax rates for capital gains and dividends; entire bill H.R. 3313 Wall Street Trading and Speculators Tax Act; entire bill H.R. 4123 Fair Playing Field Act of 2012; entire bill H.R. 4336 - To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income of discharges of qualified principal residence indebtedness; entire bill H.R. 5746 to amend the Internal Revenue Code of 1986 to modify certain rules applicable to real estate investment trusts, and for other purposes; entire bill S. 1549 American Jobs Act; provisions relating to 28% limitations on itemized deductions and exclusion for tax-exempt interest income S. 1647 To make permanent the individual income tax rates for capital gains and dividends; entire bill S. 1787 Wall Street Trading and Speculators Tax Act; entire bill S. 2075 The Cut Unjustified Tax Loopholes Act; entire bill S. 2145 Fair Playing Field Act of 2012; entire bill S. 2230 - Paying a Fair Share Act of 2012; entire bill Tax Extenders/Tax Reform/Deficit Reduction; provisions relating to the importance and value of existing tax incentives designed to promote long-term savings and investment (both qualified and non-qualified) and insurance coverage protection; transitional considerations associated with tax law modifications; financial transaction tax; taxation of U.S. corporations both domestically and internationally Estate Tax; provisions relating to the need for clarification as to post-2012 treatment as to elections made under P.L. 111-312 FATCA; provisions relating to the implications for in-bound U.S. investments and U.S.-owned asset managers compliance burdens Congressman Dave Camps draft legislation to reform the international tax system Administration FY 2013 budget; provisions relating to life insurers DRD, COLI, independent contractors, financial responsibility taxes Other draft legislative proposals to provide greater clarity on worker classification/independent contractor criteria

Client expense: $310,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Independent contractors and taxation; worker misclassification; S. 2145/H.R. 4123, Fair Playing Field Act; tax exclusion for employer sponsored health insurance plans. S.2230, to reduce deficit by imposing a minimum effective tax rate for high income employees. Extension of the "Bush" tax cuts for high income individuals. Tax Reform. S. 2230 Paying a Fair Share Act of 2012.

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

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $246,648 · Firm income: Not reported

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

Participated in coalition to address issues related to the designation of independent contractors. Supported existing tax and other regulatory treatment of contractor relationships. Opposed The Fair Playing Field Act of 2012 (S. 2145/H.R. 4123)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

Classification of individuals as independent contractors, including S. 2145, the "Fair Playing Field Act of 2012;" and H.R. 4123, the "Fair Playing Field Act of 2012."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal legislation pertaining to independent contractor status / Dept of Labor rulemaking on independent contractors (H.R. 4123, S 2145)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

H.R. 4123: Fair Playing Field Act of 2012 - Entire Bill - Issues Relating to the Misclassification of Workers as Independent Contractors.

Client expense: Not reported · Firm income: $45,000

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Worker Misclassification - Lobbied to require that persons keep records of non-employees who perform labor or services for remuneration and to provide a penalty for persons who misclassify employees as non-employees. No bill. HR 4123 / S. 2145 - Fair Playing Field Act of 2012 - A bill to amend the Internal Revenue Code of 1986 to permit the secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Entire bill. HR 4227 / HR 4297 - Workforce Investment Act of 2012 - A bill to reauthorize the Workforce Investment Act of 1998 to strengthen the United States workforce investment system through innovation in, and alignment and improvement of, employment, training and education programs, and to promote national economic growth. Entire bill.

Client expense: $250,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, White House Office

Independent contractors and taxation; worker misclassification; S. 2145/H.R. 4123, Fair Playing Field Act; tax exclusion for employer sponsored health insurance plans. Extending payroll tax holiday. Professional employer organizations. H.R. 3630, Temporary Payroll Taxcut Continuation Act of 2011. S.2230, to reduce deficit by imposing a minimum effective tax rate for high income employees. Extension of the "Bush" tax cuts for high income individuals.

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

Independent Contractor Status; Secret Ballot Protection Act (H.R. 972 & S. 217); Protecting Jobs from Government Interference Act (H.R. 2587); Workforce Democracy & Fairness Act (H.R. 3094); Fair Playing Field Act of 2012 (H.R. 4123 & S. 2145)

Client expense: $50,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Transportation, Dept of (DOT)

H.R. 3091 To make permanent the individual income tax rates for capital gains and dividends; entire bill H.R. 3313 Wall Street Trading and Speculators Tax Act; entire bill H.R. 3630 Middle Class Tax Relief and Job Creation Act of 2012; provisions relating to payroll taxes and possible addition of tax extenders H.R. 3765 Temporary Payroll Tax Cut Continuation Act of 2011; provisions relating to payroll taxes H.R. 4123 Fair Playing Field Act of 2012; entire bill H.R. 4336 - To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income of discharges of qualified principal residence indebtedness; entire bill S. 1549 American Jobs Act; provisions relating to 28% limitations on itemized deductions and exclusion for for tax-exempt interest income S. 1647 To make permanent the individual income tax rates for capital gains and dividends; entire bill S. 1787 Wall Street Trading and Speculators Tax Act; entire bill S. 2075 The Cut Unjustified Tax Loopholes Act; entire bill S. 2145 Fair Playing Field Act of 2012; entire bill S. 2230 - Paying a Fair Share Act of 2012; entire bill - Tax Extenders/Tax Reform/Deficit Reduction; provisions relating to the importance and value of existing tax incentives designed to promote long-term savings (both qualified and non-qualified) and insurance coverage protection; transitional considerations associated with tax law modifications; financial transaction tax; taxation of U.S. corporations both domestically and internationally - Estate Tax; provisions relating to the need for clarification as to post-2012 treatment as to elections made under P.L. 111-312 FATCA; provisions relating to the implications for in-bound U.S. investments and U.S.-owned asset managers compliance burdens - Congressman Dave Camps draft legislation to reform the international tax system - Administration FY 2013 budget; provisions relating to life insurers DRD, COLI, independent contractors, financial responsibility taxes

Client expense: $410,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Participated in coalition to address issues related to the designation of independent contractors. Supported existing tax and other regulatory treatment of contractor relationships. Opposed The Fair Playing Field Act of 2012 (S. 2145/H.R. 4123)

Client expense: Not reported · Firm income: Not reported

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

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)

Classification of individuals as independent contractors, including S. 2145, the "Fair Playing Field Act of 2012;" and H.R. 4123, the "Fair Playing Field Act of 2012."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Classification of Independent Contractors, H.R. 4123, S. 2145, S. 2252

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE