Retirement Plan Simplification and Enhancement Act of 2013

S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act". S. 1970, "The Retirement Security Act of 2014". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R. 4294 - SAVERS Act of 2015 Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, final rule amending Sections 2509, 2510 and 2550 - Definition of term "fiduciary", conflict of interest rule - retirement investment advice,(4/8/2016). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. No bill number - the Retirement Improvements and Savings Enhancements Act of 2016, a proposal. No bill number - the Retirement Enhancement and Savings Act of 2016.

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

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act". S. 1970, "The Retirement Security Act of 2014". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R.4294 - SAVERS Act of 2015 Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, final rule amending Sections 2509, 2510 and 2550 (definition of term "fiduciary", conflict of interest rule - retirement investment advice), (4/8/2016). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans.

Client expense: $750,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act". S. 1970, "The Retirement Security Act of 2014". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R.4294 - SAVERS Act of 2015 Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, final rule amending Sections 2509, 2510 and 2550 (definition of term "fiduciary", conflict of interest rule - retirement investment advice), (4/8/2016). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans.

Client expense: $1,070,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act". S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R.4293 - Affordable Retirement Advice Protection Act H.R.4294 - SAVERS Act of 2015 FY2016 Omnibus Appropriations bill (12/2015) Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $550,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 245, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans (2015). S. 266, "The Retirement Security Act of 2015". S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act of 2015". H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 506, "Automatic IRA Act of 2015" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 557, Retirement Security Act of 2015 H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans.

Client expense: $1,800,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1317, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 1 - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $690,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1145, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 1 - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $1,080,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 25, S. 122, "Fair Tax Act of 2013", H.R. 782, "Permanently Repeal the Estate Tax Act of 2013", H.R. 2429, S. 1183, "Death Tax Repeal Act of 2013", H.R. 147, H.R. 177, H.R. 782 "Death Tax Repeal Act", Issues related to H.R. 766, S. 321, "Paying a Fair Share Act of 2013", H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013", H.R. 837, Saving for American Families Futures Act of 2013, S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, 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 H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $520,823 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); S. 606 (SEAL Act); House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement).

Client expense: $1,770,000 · 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)

Retirement Security as in the following bills: S606 - Shrinking Emergency Account Losses Act of 2013 (SEAL Act) HR2117 - Retirement Plan Simplification and Enhancement Act of 2013 HR2035 - Automatic IRA Act of 2013 S1270 - Secure Annuities for Employee (SAFE) Retirement Act of 2013 S1970 - Retirement Security Act of 2014 S1979 - USA Retirement Funds Act of 2014 DOL & SEC Fiduciary Proposals (DOL Fiduciary Definition Regulation / SEC Project to Harmonize Broker-Dealer Fiduciary Standards) as in the following bill: HR2374 - Retail Investor Protection Act Providing Lifetime Income Illustrations on Retirement Benefit Statements Tax Benefits of Defined Contribution Plans Defined Contribution Retirement Plan Design Fiduciary Concerns Related to Advice and Education in Retirement Plans Stretch IRA as in the following bill: S953 - Reed-Harkin Student Loan Affordability Act of 2013 Preserving America's Transit and Highways Act of 2014 (Chairman's Mark) Lifetime Income Disclosure as in the following bill: HR2171/S1145 - Lifetime Income Disclosure Act of 2013 Retirement Plan Consolidation Tax Reform as it relates to retirement plans Qualified Default Investment Alternatives

Client expense: $350,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. S. 606 - Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan. H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 5576, the USAccounts: Investing in Americas Future Act of 2014, Kid Save accounts. No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it. H.R. 5263-The Living Donor Protection Act, Issue: Underwriting for long-term care H.R. 3590-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. S. 1970, Retirement Security Act : retirement security H.R. 5875, SAVE Act: retirement security

Client expense: $1,273,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013 H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, 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 H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $414,615 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013 H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, 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 H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: Not reported · Firm income: $414,615

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 676, "The Identify Theft and Tax Fraud Protection Act of 2013". S. 1145, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. No Bill Number - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee. Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $1,010,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. Con. Res. 12: Retirement Tax Incentives Resolution S. 606: Shrinking Emergency Account Losses (SEAL) Act S. 952: Church Plan Clarification Act of 2013 S. 1145: Lifetime Income Disclosure Act S. 1270: SAFE Retirement Act of 2013 S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act of 2013 S. 1979: USA Retirement Funds Act (Harkin) S 2511, Harkin and Alexander. No Act name, but it clarifies the definition of cessation of operations under ERISA H.R. 837: Savings for American Families Future Act H.R. 2035: Automatic IRA Act of 2013 H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2171: Lifetime Income Disclosure Act H.R. 2374: Retail Investor Protection Act (Wagner) H.R. 4275: Cooperative and Small Employer Charity Pension Flexibility Act H.R. 5828: USA Retirement Funds Act H.R. 5875: SAVE Act of 2014

Client expense: $370,732 · Firm income: Not reported

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

H.R. 647 - Achieving a Better Life Experience (ABLE) Act; entire bill H.R. 837 - Savings for American Families' Future Act of 2013; entire bill H.R. 2117 - the Retirement Plan Simplification and Enhancement Act; entire bill H.R. 2171 - The Lifetime Income Disclosure Act; entire bill H.R. 4619 - Permanent IRA Charitable Contribution Act of 2014; entire bill H.R.5021 - Highway and Transportation Funding Act of 2014; provisions relating to IRAs H.R. 5875 - Small Businesses Add Value for Employees (SAVE) Act of 2014; entire bill S. 313 - Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - Shrinking Emergency Account Losses (SEAL) Act; entire bill S. 1145 - Lifetime Income Disclosure Act; entire bill S. 1270 - SAFE Retirement Act of 2013; entire bill S. 1772 - Public Good IRA Roll-over Act of 2013; entire bill S. 1970 - Retirement Security Act; entire bill S. 1979 - Universal, Secure, and Adaptable (USA) Retirement Funds Act; entire bill S. 2260 - EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use of retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $1,500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 606: Shrinking Emergency Account Losses Act of 2013 - Amends the internal Revenue Code, with respect to loans made from a qualified employer plan to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, and (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts. DOL and SEC proposed rules to amend the definition of fiduciary.HR 2117: Retirement Plan Simplification and Enhancement Act of 2013 - Amends the Internal Revenue Code (IRC) to repeal the 10% cap on the qualified percentage of an employee's compensation as the standard for an employer's contribution to an automatic cash or deferred contribution arrangement under the alternative method for meeting nondiscrimination requirements. HR 2374: Retail Investor Protection Act of 2013 - Amends the Securities Exchange Act of 1934 to provide protections for retail customers and for other purposes. Also defines the circumstances under which an individual is considered a fiduciary. H.R.2171/S.1145: Lifetime Income Disclosure Act-Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the quarterly pension benefit statement furnished to a participant or beneficiary with the right to direct the investment of assets in his or her account under an individual account plan to include a lifetime income disclosure at least once during any 12-month period. H.R.5381/S.2855: Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans. S. 1270: SAFE Retirement Act-A bill to amend the Internal Revenue Code of 1986 to provide for reform of public and private pension plans. S. 1970: Retirement Security act of 2013-provides enhancements to the existing defined contributions system and multiple employer plans. S.1979: USA Retirement Funds Act-A bill that proposes the creation of a new type of private-run retirement plan that combines attributes of defined benefit and defined contribution plans.

Client expense: $430,000 · Firm income: Not reported

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

Retirement Plan Simplification and Enhancement Act of 2013 (H.R. 2117), provisions related to nondiscrimination testing; Retirement Security Preservation Act of 2014 (S. 2855), all provisions; To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants.(H.R. 5381), all provisions; A bill to amend the Employee Retirement Income Security Act of 1974 to clarify the definition of substantial cessation of operations.(S. 2511), all provisions. Issues related to PBGC premium increases.

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Central Intelligence Agency (CIA), Commerce, Dept of (DOC), Defense Intelligence Agency (DIA), Defense Security Cooperation Agency (DSCA), Defense, Dept of (DOD), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Natl Aeronautics & Space Administration (NASA), Natl Geospatial Intelligence Agency, Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Agency (NSA), SENATE, State, Dept of (DOS), Treasury, Dept of

Legislation and rulemaking affecting annuities, variable life products and retirement savings including Obama Administration and Congressional proposals on tax reform; proposal to create Universal, Secure, and Adaptable ("USA") Retirement Funds retirement plans; S. 2244, the Terrorism Risk Insurance Program Reauthorization Act of 2014.Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, implementation and regulatory reform. Lifetime Income Disclosure Act (H.R. 2171), legislation that proposes to amend the Employee Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents. The Retirement Plan Simplification and Enhancement Act of 2013 (H.R. 2117), legislation to improve the rules governing lifetime income products and other retirement savings vehicles. Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Securities and Exchange Commission for a potential rulemaking on the harmonization of the standard of care for investment advisors and broker-dealers. Department of Labor proposed rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act. National Association of Registered Agents and Brokers Reform Act of 2013 (S.534 and H.R.1155), commonly known as NARAB II, which is legislation to reform the National Association of Registered Agents and Brokers to provide for streamlined non-resident insurance agent and broker licensing. Proposal with the Securities and Exchange Commission for a rulemaking to provide for the acceptance of a summary prospectus for variable annuities. The SAFE Retirement Act of 2013 (S.1270), which is legislation that includes measures to increase participation and savings in 401(k) plans, and increase access to lifetime income so that workers can enhance their retirement security. Cooperative and Small Employer Charity Pension Flexibility Act. (S. 1302), which allows charities and cooperative associations to avert the funding rules under the Pension Protection Act (PPA) when establishing multi-employer retirement plans. Insurance Capital Standards Clarification Act of 2014 (S. 2270).

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

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

Legislation and rulemaking affecting annuities, variable life products and retirement savings including Obama Administration and Congressional proposals on tax reform; proposal to create Universal, Secure, and Adaptable ("USA") Retirement Funds retirement plans.Lifetime Income Disclosure Act, legislation that proposes to amend the Employee Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents (S.1145, H.R. 2171). Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans' access to guaranteed lifetime income solutions. Department of Labor proposed rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act. Automatic IRA Act of 2013 (H.R. 2035), legislation that Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualified retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation. Retirement Plan Simplification and Enhancement Act of 2013 (H.R. 2117), legislation to improve the rules governing lifetime income products and other retirement savings vehicles. The SAFE Retirement Act of 2013 (S.1270), which is legislation that includes measures to increase participation and savings in 401(k) plans, and increase access to lifetime income so that workers can enhance their retirement security. Highway and Transportation Funding Act of 2014 (H.R. 5021).

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

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

Proposals related to stemming leakage from retirement plans through reform of plan loan rules. Issues related to retirement target date funds. Issues related to tax incentives for retirement savings. Issues related to employee benefit plan administration and electronic delivery of ERISA-mandated statements and disclosures. Consolidation of ERISA-required notices. H.R. 2117, Retirement Simplification Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax incentives for retirement savings. Issues regarding investment offerings in defined contribution plans. Legislation to expand the employee-sponsored retirement system. Issues relating to public-sector plan design. Proposals relating to IRS relief for disaster victims. Proposals related to governmental pick-up contributions. Issues related to lifetime income productsin qualified retirement plans. Proposals to increase annuitization within qualified retirement plans. Proposals that would combine various retirement plan and IRA types. H.R. 2117, Retirement Plan Simplification Act. Proposals related to tax treatment of retirement plans, IRAs, and annuity products. Issues related to employee benefit plan administration and electronic delivery of ERISA-mandated statements and disclosures.

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

Government targets: HOUSE OF REPRESENTATIVES

Proposals to expand retirement plan coverage, including proposals to reform the multiple employer plan rules. Proposals related to creation of new qualified retirement plans for small business. Issues related to tax incentives for retirement savings. Issues related to the Department of Labor's proposed regulation defining fiduciary. Qualified plan issues.Issues related to EPCRS. Tax incentives for 457 plans. Application of the Volcker rule to insurance company general accounts. Proposals that would consolidate various retirement and IRA types. Proposals related to annuity incentives. Issues related to use of brokerage windows in defined contribution plans. H.R. 2117, Retirement Plan Simplification Act. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business. Issues related to retirement target date funds. Issues related to tax incentives for retirementsavings. Issues related to the Department of Labor's proposed regulation defining fiduciary for investment advice purposes. Proposals related to tax relief for disaster victims. Proposals to enhance incentives for employers that voluntarily offer qualified retirement plans. Issues related to electronic delivery of IRC- and ERISA-mandated statements and disclosures. Proposals to increase PBGC premiums. Issues related to lifetime income. Issues related to use of brokerage windows in defined contribution plans. H.R. 2117, Retirement Plan Simplification. Proposals related to tax treatment of retirement plans, IRAs, and annuity products. Proposals that would consolidate various retirement and IRA types.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1145 - Lifetime Income Disclosure Act (Isakson) S. 1270 - SAFE Retirement Act of 2013 (Hatch) S. 1970 - Retirement Security Act of 2014 (Collins) S. 1979 - USA Retirement Funds Act (Harkin) H.R. 2035 - Automatic IRA Act of 2013 (Neal) H.R. 2117 - Retirement Plan Simplification and Enhancement Act of 2013 (Neal) H.R. 2171 - Lifetime Income Disclosure Act (Holt) H.R. 4376 - Retirement Security Act of 2014 (Braley) H.R. 5875 - SAVE Act of 2014 (Kind) Electronic Delivery of Retirement Plan Information Department of Labor Fiduciary Definition Security Throughout Retirement Act (Cantwell)

Client expense: $1,130,086 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Administration Proposed FY 2015 Budget MyRA proposal Cap on retirement savings Tax Incentives - limitation on itemized deductions and exclusions affecting retirement savings Defined Benefit Plan Issues Pension funding stabilization Mortality Tables De-Risking methods Preserving Americas Transit and Highways Act (PATH) of 2014 - pension funding stabilization (Senate Consolidated and Further Continuing Appropriations Act, 2015 - H.R. 83/Public Law No: 113-235, pension provisions Highway and Transportation Funding Act - H.R. 5021 (House) PBGC premiums A bill to clarify the definition of substantial cessation of operations under ERISA Section 4062 (e) - S. 2511 Retirement Security Preservation Act, non-discrimination provisions - S. 2855/H.R. 5381 Late retirement actuarial equivalence Pension Protection Act definition of liquidity shortfall Tax Increase Prevention Act, employee benefit plan provisions - H.R. 5771/ Public Law No: 113-295 (tax extenders; Achieving a Better Life Experience (ABLE) Act of 2013 - S. 313/H.R. 647) Defined contribution plan issues Automatic enrollment, automatic escalation Plan fees; Brokerage windows Investment advice to retirement plan participants, DOL definition of fiduciary Roth 401(k)s and Roth IRAs Electronic disclosure of retirement plan information, fees and distribution notices to participants Secure Annuities for Employee (SAFE) Retirement Act of 2013 - S. 1270 Retirement Plan Simplification And Enhancement Act of 2013 - H.R. 2117 Lifetime Income Disclosure Act - S. 1145/H.R. 2171 Retirement Security Act of 2014 - S. 1970/H.R. 4376 The Universal, Secure, and Adaptable (USA) Retirement Funds Act - S. 1979 21st Century Worker Tax Cut Act - S. 2162 - 162 m, (executive compensation) Tax Reform - employer-sponsored retirement plans Tax Reform Act of 2014 - H.R. 1 Comprehensive Tax Reform for 2015 and Beyond - Republican Staff, Committee on Finance, United States Senate Other Issues Hybrid retirement plans -Treasury Department finalization of proposed regulations & legislation Executive compensation - pay for performance, timing of taxation, substantial risk of forfeiture, Internal Revenue Code Sec. 409A, sec. 953(b) of Dodd-Frank (pay ratio provision) Derivatives issues (Dodd-Frank impact on retirement plan investments) Financial Accounting Standards Board (FASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) - exemption for foreign retirement plans Puerto Rico retirement plan regulation Regulation of Money Market Funds Multiemployer pension plan issues ESOP dividend deduction Disability plan automatic enrollment Inherited retirement plans including IRAs and tax treatment Defense of Marriage Act (DOMA), U.S. Supreme Court case - regulatory implementation issues related to retirement plan administration Retirement plan access proposals

Client expense: $206,293 · 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), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Retirement Security as in the following bills: S606 - Shrinking Emergency Account Losses Act of 2013 (SEAL Act) HR2117 - Retirement Plan Simplification and Enhancement Act of 2013 HR2035 - Automatic IRA Act of 2013 S1270 - Secure Annuities for Employee (SAFE) Retirement Act of 2013 S1970 - Retirement Security Act of 2014 S1979 - USA Retirement Funds Act of 2014 HR5875 - Small Businesses Add Value for Employees (SAVE) Act of 2014 DOL & SEC Fiduciary Proposals (DOL Fiduciary Definition Regulation/SEC Project to Harmonize Broker-Dealer Fiduciary Standards) as in the following bill: HR2374 - Retail Investor Protection Act Providing Lifetime Income Illustrations on Retirement Benefit Statements Tax Benefits of Defined Contribution Plans Defined Contribution Retirement Plan Design Fiduciary Concerns Related to Advice and Education in Retirement Plans Stretch IRA as in the following bills: S953 - Reed-Harkin Student Loan Affordability Act of 2013 Preserving Americas Transit and Highways Act of 2014 (Chairmans Mark) Lifetime Income Disclosure as in the following bills: HR2171/S1145 - Lifetime Income Disclosure Act of 2013 Retirement Plan Consolidation Tax Reform as it relates to retirement plans Qualified Default Investment Alternatives

Client expense: $590,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

Provisions included in S.1270 (SAFE Retirement Act of 2013) Proposal related to stemming leakage from retirement plans through reform of plan loan rules Issues related to tax incentives for retirement savings; encourage retention of their tax incentives Issues related to employee benefit plan administration and electronic delivery of ERISA-mandated statements and disclosures Consolidation of ERISA-required notices Issues related to retirement target date funds and their marketing rule Issues related to the MyRA proposal Issues related to limitations on retirement plan contributions or assets Issues related to the effect of the Department of Labors proposed ERISA fiduciary definition Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs, and creation of new qualified retirement plans for small business Provisions included in H.R. 2117 (Retirement Plan Simplification Act of 2013), including the use of a blended benchmark for target date funds Issues related to retirement plan autoescalation safe harbor proposal

Client expense: $770,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1: The Tax Reform Act of 2014. Issue: tax incentives for savings H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security H.R. 8 - The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 5875, the SAVE Act of 2014. Issue: Retirement security

Client expense: $660,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Automatic IRA Act 2013 (H.R. 2035); Retirement Plan Simplification and Enhancement Act 2013 (H.R. 2117); Lifetime Income Disclosure Act (H.R. 2171/S. 1145); Shrinking Emergency Account Losses Act 2013 (S. 606); 401(k) plans; Other employer sponsored plan issues; Healthy Lifestyles and Prevention (HELP) America Act (S. 39); Secure Annuities for Employee Retirement (SAFE) Act 2013 (S.1270); Financial literacy and education issues; PBGC premiums

Client expense: $13,409 · Firm income: Not reported

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

Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business. Proposals relating to defined benefit plan funding. Issues related to regulations addressing liability for partial termination of defined benefit plans. Issues related to tax incentives for retirement savings and DOL fee disclosure proposals. H.R. 2117, Retirement Plan Simplification Act.Retirement recommendations contained in the final report of the National Commission on Fiscal Responsibility and Reform. Proposals related to stemming leakage from retirement plans through reform of plan loan rules. Proposals related to stable value investment offerings in defined contribution plans. Proposals related to phased retirement. Proposals to increase PBGC premiums. Proposals related to retirement target date funds. Issues related to the Department of Labor's proposed regulation defining fiduciary for investment advice purposes. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Issues related to PBGC collections and PBGC disclosure issues. Proposals related to electronic disclosure of information under ERISA. Proposals regarding compliance of retirement plans. FASB pension accounting. S. 1979, USA Retirement Act. Issues related to use of brokerage windows in defined contribution plans. Proposals to reform the multiple employer plan rules. Proposals to modify required minimum distribution rules. Proposals that would modify limits on retirement plan contributions. S. 1270, SAFE Retirement Act. Proposals related to stretch IRAs, including S. 953, The Student Loan Affordability Act. S. 1970, Retirement Security Act. Retirement provisions in the President's FY 2015 budget. Issues related to access to death master file. S. 2540, Patriot Employee Tax Credit Act. H. R. 5021, Highway and Transportation Funding Act. S. 2855, Retirement Security Preservation Act. H. R. 5381, to amend the nondiscrimination provisions to protect older, longer service employees. Issues related to government issued mortality tables. H.R. 83, Consolidated and Further Continuing Appropriations Act. H.R. 5771, Tax Increase Prevention Act.

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

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

H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 3590-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R. 5263-The Living Donor Protection Act, Issue: Underwriting for long-term care H.R. 5576: the US Accounts: Investing in Americas Future Act of 2014, Kid Save accounts. H.R. 5875: SAVE Act: retirement security S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. S. 606: Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan. S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security S. 1970: Retirement Security Act: retirement security S. 1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it.

Client expense: $1,440,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business. Proposals to reform the multiple employer plan rules. Guidance related to nondiscrimination rules for defined contribution plan annuity investment products. Issues related to tax incentives for retirement savings. Issues related to lifetime income investment options. Proposals to consolidate various retirement plan and IRA types. Proposals related to electronicdisclosure. H.R. 2117, Retirement Plan Simplification Act. S.1270, SAFE Retirement Act. S. 1970, Retirement Security Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to implementation of Dodd-Frank Wall Street Reform Act of 2010; H.R. 1627, H.R. 797, H.R. 5461, S. 2102, S. 2270, H.R. 4510, H.R. 2374. Issues related to regulation of certain employee benefit plan sponsors/participants and IRA holders under ERISA; H.R. 2117, S.1270. Issues related to investment advice provided by municipal advisors; H.R. 797. Issues related to consumer compensation in cases of investment fraud; H.R. 3482, S. 1725. Issues related to capital standards for insurance providers; H.R. 5461, S. 2102, S. 2270, H.R. 4510.

Client expense: $708,090 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Issues related to IRA and pension reform; S. 1270, S. 953, S. 1003, H.R. 2117, H.R. 4719, H.R. 83, S. 1970. Issues related to investment advice made in connection with retirement products; S. 2374. Issues related to retirement benefits of companies declaring bankruptcy or minimizing operations; S. 2418, S. 2511. Issues related to individuals and businesses investing in retirement vehicles, plan funding limits, participation and disclosure rules, exemptions, employer and plan sponsor duties and safe harbors.

Client expense: $708,090 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. S. 606 - Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan. H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 5576, the USAccounts: Investing in Americas Future Act of 2014, Kid Save accounts. No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it. H.R. 5263-The Living Donor Protection Act, Issue: Underwriting for long-term care H.R. 3590-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. S. 1970, Retirement Security Act : retirement security H.R. 5875, SAVE Act: retirement security

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement savings issues, including S 1270, the "SAFE Retirement Act of 2013;" HR 2035, the "Automatic IRA Act of 2013;" S 1979, the "USA Retirement Funds Act;" HR 2117, the "Retirement Plan Simplification and Enhancement Act;" and the "Tax Reform Act of 2014."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement savings issues, including S 1270, the "SAFE Retirement Act of 2013;" HR 2035, the "Automatic IRA Act of 2013;" S 1979, the "USA Retirement Funds Act;" HR 2117, the "Retirement Plan Simplification and Enhancement Act;" and the "Tax Reform Act of 2014."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business. Proposals to reform the multiple employer plan rules. Guidance related to nondiscrimination rules for defined contribution plan annuity investment products. Issues related to tax incentives for retirement savings. Issues related to lifetime income investment options. Proposals to consolidate various retirement plan and IRA types. Proposals related to electronicdisclosure. H.R. 2117, Retirement Plan Simplification Act. S.1270, SAFE Retirement Act. S. 1970, Retirement Security Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, 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 H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $752,132 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); H.R. 4619 (Permanent IRA Charitable Contribution Act of 2014);S. 606 (SEAL Act); House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement); Stretch IRA in Highway Trust Fund legislation; Sen. Rubio's retirement proposals (draft).

Client expense: $2,010,000 · 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 the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); S. 606 (SEAL Act);House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement).

Client expense: $1,770,000 · 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)

RET - Third Quarter Report - 2014 H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 3590-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R. 5263-The Living Donor Protection Act, Issue: Underwriting for long-term care H.R. 5576, the USAccounts: Investing in Americas Future Act of 2014, Kid Save accounts. S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. S. 606 - Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan. S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it.

Client expense: $1,690,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, "Fair Tax Act of 2013", H.R. 782, "Permanently Repeal the Estate Tax Act of 2013", H.R. 2429, S. 1183, "Death Tax Repeal Act of 2013", H.R. 147, H.R. 177, H.R. 782 "Death Tax Repeal Act", Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013, H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013, H.R. 837, Saving for American Families Futures Act of 2013, S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013,Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, 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 H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $647,621 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See AddendumS. 676, "The Identify Theft and Tax Fraud Protection Act of 2013". S. 1145, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. No Bill Number - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee. Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

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

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of