Public Employee Pension Transparency Act

Public Employee Pension Transparency Act (H.R. 567 and S. 347) Spending Reduction Act of 2011 (H.R. 408) GSE Portfolio Risk Reduction Act of 2011 (H.R. 1224) Communities First Act (H.R. 1697 and S. 1600) National Activity Based Total Accountability Act of 2011 (H.R. 1376) Reopen American Capital Markets to Emerging Growth Companies Act (H.R. 3606 and S. 1933)

Client expense: $245,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitored and lobbied on issues related to federally-mandated reporting requirements in the following bill: H.R.567 / S.347, the Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES

Monitored and lobbied on issues related to federally-mandated reporting requirements in the following bill: H.R.567 / S.347, the Public Employee Pension Transparency Act S.2170 (Related Bills: H.R.4152, H.R.4186), Hatch Act Modernization Act of 2012

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

Government targets: HOUSE OF REPRESENTATIVES

H.R. 567 (Public Employee Pension Transparency Act); H.R. 1534 (SAVE Act of 2011); S. 347 (Public Employee Pension Transparency Act); DOL ERISA Fiduciary Duty Rulemaking; H.R. 3045 (Retirement Income Protection Act of 2011); H.R. 4049 (Automatic IRA Act of 2012); H.R. 4050 (Retirement Plan Simplification and Enhancement Act of 2012); S.1557 (Automatic IRA Act of 2011); H. Con. Res. 101 (to express benefits of current tax incentives for savings); 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); Partial rollovers; Business Conduct Standards; Swaps and pension plans; Department of Labor Field Assistance Bulletin 2012-02 (question and answer number 30).

Client expense: $1,400,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

Treatment of state and local government pension plans under the Internal Revenue Code, H.R. 567 and S.347.

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

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

H.R. 327/S. 985, the Law Enforcement Officers Equity Act, would provide 6 (c) benefits to approximately 30,000 Federal law enforcement officers who currently do not have them; H.R. 567/S. 347, the "Public Employee Pension Transparency Act," which would undermine existing pension systems for public employees; H.R. 3561, the Small Business Pension Promotion Act, which would ensure that existing public retirement plans which use years of service to establish a normal retirement date will be able to continue this practice without penalty and without jeopardizing the retirement plans and benefits; and H.R. 3813, the Securing Annuities for Federal Employees Act of 2012, which would increase employee contributions to both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) from 0.8% and 6.9% to 2.3% and 8.4%, respectively, over a three year period.

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Alcohol Tobacco Firearms & Explosives, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), SENATE, White House Office

Social Security Fairness: WEP; GPO; H.R. 567; IRS Normal Retirement Age Rule; Public Employees Pensions Transparency Act

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

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Treasury, Dept of

pension issues, H.R. 567, S. 347.

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

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

Issues affecting the public pension community. H.R. 567, S. 347.

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

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

HR3844 S1323 HR270 HR408 S178 S644 HR1248 HR1470 HR122 HR828 HR1540 HR1297 HR979 S1936 HR48 S772 S991 HR342 HR327 HR567 HR616 HR2114 HR 1019 HR917 HR875 HR122 HR826 HR087 HR805 HR657 HR538 HR429 HR334 HR293 HR235 HR226 HR119 S514 S439 S376 S355 S300 S47 S261 HR3855 S2079 HR2196 S178 Sequestration S2065 HR3662 HR3844 S1651 S1476 FY13 Presidential Budget 2010 Simpson-Bowels Commission Proposal

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Efforts to undermine public pensions, including HR 567, S.347, HRes.23 Mandatory Social Security coverage Proposed pension cuts for federal employees, including HR 3813 and HR 3630 Normal Retirement Age regulations, including HR 3561

Client expense: $97,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Treasury, Dept of, White House Office

HR3844 S1323 HR270 HR408 S178 S644 HR1248 HR1470 HR122 HR828 HR1540 HR1297 HR979 S1936 HR48 S772 S991 HR342 HR327 HR567 HR616 HR2114 HR 1019 HR917 HR875 HR122 HR826 HR087 HR805 HR657 HR538 HR429 HR334 HR293 HR235 HR226 HR119 S514 S439 S376 S355 S300 S47 S261 HR3855 S2079 HR2196 S178 Sequestration S2065 HR3662 HR3844 S1651 S1476 FY13 Presidential Budget 2010 Simpson-Bowels Commission Proposal

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 327/S. 985, the Law Enforcement Officers Equity Act, would provide 6 (c) benefits to approximately 30,000 Federal law enforcement officers who currently do not have them; H.R. 567/S. 347, the "Public Employee Pension Transparency Act," which would undermine existing pension systems for public employees; H.R. 3561, the Small Business Pension Promotion Act, which would ensure that existing public retirement plans which use years of service to establish a normal retirement date will be able to continue this practice without penalty and without jeopardizing the retirement plans and benefits; and H.R. 3813, the Securing Annuities for Federal Employees Act of 2012, which would increase employee contributions to both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) from 0.8% and 6.9% to 2.3% and 8.4%, respectively, over a three year period.

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Alcohol Tobacco Firearms & Explosives, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), SENATE, White House Office

Public Employee Pension Transparency Act (H.R. 567 and S. 347) Spending Reduction Act of 2011 (H.R. 408) GSE Portfolio Risk Reduction Act of 2011 (H.R. 1224) Communities First Act (H.R. 1697 and S. 1600) National Activity Based Total Accountability Act of 2011 (H.R. 1376) Reopen American Capital Markets to Emerging Growth Companies Act (H.R. 3606 and S. 1933)

Client expense: $175,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Treatment of state and local government pension plans under the Internal Revenue Code, H.R. 567 and S.347.

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

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

H.R. 567 (Public Employee Pension Transparency Act); H.R. 1534 (SAVE Act of 2011); S. 347 (Public Employee Pension Transparency Act); DOL ERISA Fiduciary Duty Rulemaking; H.R. 3045 (Retirement Income Protection Act of 2011); H.R. 4049 (Automatic IRA Act of 2012); H.R. 4050 (Retirement Plan Simplification and Enhancement Act of 2012); S.1557 (Automatic IRA Act of 2011); H. Con. Res. 101 (to express benefits of current tax incentives for savings); Partial rollovers; Business Conduct Standards; Swaps and pension plans; Department of Labor Field Assistance Bulletin 2012-02 (question and answer number 30).

Client expense: $1,530,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

HR 567 and S 347 Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 567 (Public Employee Pension Transparency Act); H.R. 1534 (SAVE Act of 2011); S. 347 (Public Employee Pension Transparency Act); DOL ERISA Fiduciary Duty Rulemaking; H.R. 3045 (Retirement Income Protection Act of 2011); H.R. 4049 (Automatic IRA Act of 2012); H.R. 4050 (Retirement Plan Simplification and Enhancement Act of 2012); S.1557 (Automatic IRA Act of 2011); H. Con. Res. 101 (to express benefits of current tax incentives for savings); Partial rollovers; Business Conduct Standards; Swaps and pension plans; Department of Labor Field Assistance Bulletin 2012-02 (question and answer number 30).

Client expense: $1,380,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

HR 567, S 347 - Public Pension Transparency Act HRes 23 - Public Pensions Social Security/Federal Budget

Client expense: $670,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, 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 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

pension issues, H.R. 567, S. 347.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Issues affecting the public pension community. H.R. 567, S. 347.

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

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

Social Security Fairness, The Windfall Elimination Provision and Protection of Retirment of Public Servants Pensions, H.R. 567, Public Employee Pensions Transparency Act, The IRS Normal Retirement Age

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE

Efforts to undermine public pensions, including HR 567, S.347, HRes. 23 Mandatory Social Security coverage Proposed pension cuts for federal employees, including HR 3813 and HR 3630 Normal Retirement Age regulations, including HR3561

Client expense: $95,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

Monitored and lobbied on issues related to federally-mandated reporting requirements in the following bill: H.R.567 / S.347, the Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES

Monitored and lobbied on issues related to federally-mandated reporting requirements in the following bill: H.R.567 / S.347, the Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES

RS Governmental plans compliance initiative; IRS Normal Retirement Age regulations (HR3561); IRS Revenue Ruling 2006-43; IRS ANPRM on the definition of a governmental plan; funding of governmental plans; general pension plan reform; Public Employee Pension Transparency Act (HR 567; S 347); governmental plan accounting and disclosure; disclosure of state death records, Electronic Death Registration system, and amendment to Social Security Act Section 205(t) (HR 3475)

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

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of

IRS Governmental plans compliance initiative; IRS Normal Retirement Age regulations (HR3561); IRS Revenue Ruling 2006-43; IRS ANPRM on the definition of a governmental plan; funding of governmental plans; general pension plan reform; Public Employee Pension Transparency Act (HR 567; S 347); tax reform as it relates to tax expenditures for retirement savings

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

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of

IRS Governmental plans compliance initiative; IRS Normal Retirement Age regulations (HR3561); IRS Revenue Ruling 2006-43; IRS ANPRM on the definition of a governmental plan; funding of governmental plans; general pension plan reform; Public Employee Pension Transparency Act (HR 567; S 347); governmental plan accounting and disclosure; disclosure of state death records, Electronic Death Registration system, and amendment to Social Security Act Section 205(t) (HR 3475)

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

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of

RS Governmental plans compliance initiative; IRS Normal Retirement Age regulations (HR3561); IRS Revenue Ruling 2006-43; IRS ANPRM on the definition of a governmental plan; funding of governmental plans; general pension plan reform; Public Employee Pension Transparency Act (HR 567; S 347);

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

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of

S 347, HR 567 - Public Employee Pension Transparency Act, oppose overall bill HR 12, S 1549, Social Security Reform HRes23 - Public Pensions

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

HR3844 S1323 HR3630 HR270 HR408 S178 S644 HR1248 HR1470 HR122 HR828 HR1540 HR1297 HR979 S1936 HR48 S772 S991 HR342 HR327 HR567 HR616 HR2114 HR 1019 HR917 HR875 HR122 HR826 HR087 HR805 HR657 HR538 HR429 HR334 HR381 HR293 HR235 HR226 HR119 S514 S439 S376 S355 S300 S47 S261 HR3855 S2079 HR2196 S178 S206

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitored and lobbied on issues related to federally-mandated reporting requirements in the following bill: H.R.567 / S.347, the Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitored and lobbied on issues related to federally-mandated reporting requirements in the following bill: H.R.567 / S.347, the Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 567 (Public Employee Pension Transparency Act); H.R. 1534 (SAVE Act of 2011); S. 347 (Public Employee Pension Transparency Act); DOL ERISA Fiduciary Duty Rulemaking; H.R. 3045 (Retirement Income Protection Act of 2011); H.R. 4049 (Automatic IRA Act of 2012); H.R. 4050 (Retirement Plan Simplification and Enhancement Act of 2012); S.1557 (Automatic IRA Act of 2011); H. Con. Res. 101 (to express benefits of current tax incentives for savings); Partial rollovers; Business Conduct Standards; Swaps and pension plans; Department of Labor Field Assistance Bulletin 2012-02 (question and answer number 30).

Client expense: $1,330,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

Treatment of state and local government pension plans under the Internal Revenue Code, H.R. 567 and S.347.

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

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

HR 567 and S 347 Public Employee Pension Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), SENATE

Communities First Act (H.R. 1697 and S. 1600) Public Employee Pension Transparency Act (H.R. 567 and S. 347) GSE Portfolio Risk Reduction Act of 2011 (H.R. 1224) Spending Reduction Act of 2011 (H.R. 408) National Activity Based Total Accountability Act of 2011 (H.R. 1376) Reopening American Capital Markets to Emerging Growth Companies Act (H.R. 3606 and S. 1933)

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

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) 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

pension issues, H.R. 567, S. 347 , H.R. 3848

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Social Security Reform, Federal Budget HR 567, S 347 - Public Pension Transparency Act HRes 23 - Public Pensions

Client expense: $670,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Issues affecting the public pension community. H.R. 567, S. 347.

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

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

Social Security Fairness, The Windfall Elimination Provision and Protection of Retirment of Public Servants Pensions, H.R. 567, Public Employee Pensions Transparency Act, The IRS Normal Retirement Age

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE

Efforts to undermine public pensions, including HR 567, S.347, HRes. 23 Mandatory Social Security coverage Proposed pension cuts for federal employees, including HR 3813 and HR 3630 Normal Retirement Age regulations, including HR3561

Client expense: $95,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office