Cooperative and Small Employer Charity Pension Flexibility Act

Normal retirement age proposals, including Preserving America's Transit and Highways Act. Proposals related to increased PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S.1302/H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: SENATE

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable RolloverHR 647/S. 313 - Achieving a Better Life Experience (ABLE) Act S. 1302/HR 4275 - Cooperative and Small Employee Charity Pension Flexibility Act HR 4619 - Permanent IRA Charitable Contribution Act SD. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft

Client expense: $85,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

The association monitors and reacts to policy concepts that may impact its ability to continue offering its high quality Retirement Security Plans to members, their employees, and the association staff at affordable rates and on reasonable terms and conditions. During the reporting period, the association focused on the following introduced bills:H.R.4275 - Cooperative and Small Employer Charity Pension Flexibility Act all sections. S.1302 - Cooperative and Small Employer Charity Pension Flexibility Act all sections. H.R.5021 - Highway and Transportation Funding Act sections pertaining to retirement plans. Preserving America's Transit and Highways (PATH) Act sections pertaining to retirement plans. H.R.8 - American Taxpayer Relief Act of 2012 section pertaining to Individual Retirement Distributions S.2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act sections pertaining to retirement plans.

Client expense: $220,000 · Firm income: Not reported

H.R. 8: American Taxpayer Relief Act Tax treatment of retirement plans.H.R. 4275, S. 1302: The Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. S. 1270: The SAFE Retirement Act of 2013 Title II Issues concerning retirement savings policy. Draft bills on tax reform relating to health care and retirement benefits and taxation of 501(c) organizations. Amendments to Preserving Americas Transit and Highways (PATH) Act related to pension issues, normal retirement age.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4275, S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent.Draft bills on pension reform rules for multiple-employer pension plans, definitions for normal retirement age, and not-for-profit tax treatment provisions. DRAFT Omnibus FY2014 Spending Measure (multiple-employer pension issues) Amendments to Preserving Americas Transit and Highways (PATH) Act related to pension issues, normal retirement age.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See next page for all issues and legislation in one location.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) 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

Client expense: $257,717 · Firm income: Not reported

Administration Proposed FY 2015 Budget MyRA proposal Lifetime cap on retirement savings Limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues Pension funding stabilization Preserving Americas Transit and Highways Act (PATH) of 2014 pension funding stabilization Emergency Unemployment Compensation Extension Act H.R. 3979 PBGC premiums ERISA 4062(e) Frozen defined benefit pension plans and impact of ERISA non-discrimination rules Pension Protection Act definition of liquidity shortfall Tax Extenders USA Retirement Funds Act S.1979 Defined contribution plan issues 401(k) plan loans Plan fees 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 notices to participants Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income: 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) The Cooperative and Small Employer Charity Pension Flexibility Act H.R. 4275/S. 1302 PL No. 113-97 Tax Extenders Other Issues Hybrid retirement plans Treasury Department finalization of proposed regulations 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 Regulation of Money Market Funds Multiemployer pension plan issues Death Master File (DMF) access issues ESOP dividend deduction 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 Patriot Employer Tax Credit Act S.2540

H.R. 4275 and S. 1302 - Cooperative and Small Employer Charity Pension Flexibility Act - provisions relating to definition of employer charity pension plans;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4275, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives.

Client expense: $260,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

H.R. 4275 - Cooperative and Small Employer Charity Pension Flexibility Act

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

Government targets: HOUSE OF REPRESENTATIVES

Normal retirement age proposals. Proposals related to increased PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S. 1302/H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Normal retirement age proposals. Proposals related to increased PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S.1302/H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues regarding Pension Protection Act legislation, H.R. 2134 Charitable Pension Flexibility Act. S. 1302 Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 4275 Cooperative and Small Employer Charity Pension Flexibility Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

The association monitors and reacts to policy concepts that may impact its ability to continue offering its high quality Retirement Security Plans to members, their employees, and the association staff at affordable rates and on reasonable terms and conditions. During the reporting period, the association focused on the following introduced bills:S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act all sections. H.R. 2134, Charitable Pension Flexibility Act all sections. H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act all sections.

Client expense: $180,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 8: American Taxpayer Relief Act Tax treatment of retirement plans.H.R. 4275, S. 1302: The Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. S. 1270: The SAFE Retirement Act of 2013 Title II Issues concerning retirement savings policy. Draft bills on tax reform relating to health care and retirement benefits and taxation of 5010(c) organizations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4275, S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent.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. Draft bills on pension reform rules for multiple-employer pension plans, definitions for normal retirement age, and not-for-profit tax treatment provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

MyRA proposal Lifetime cap on retirement savings Limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues - Pension funding stabilization PBGC premiums ERISA 4062(e) Frozen defined benefit pension plans and impact of ERISA non-discrimination rules Pension Protection Act definition of liquidity shortfall Defined contribution plan issues 401(k) plan loans Plan fees 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 notices to participants Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Security Act of 2014 S. 1970 The Universal, Secure, and Adaptable (USA) Retirement Funds Act S. 1979 The Cooperative and Small Employer Charity Pension Flexibility Act H.R. 4275/S. 1302 Other Issues - Hybrid retirement plans Treasury Department finalization of proposed regulations 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 Regulation of Money Market Funds Multiemployer pension plan issues Death Master File (DMF) access issues ESOP dividend deduction Inherited retirement plans including IRAs and tax treatment

Client expense: $247,567 · Firm income: Not reported

S. 1302, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives. H.R. 4275, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives.

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

S. Con. Res. 12, S. 606, S 952, S. 1145, S. 1270, S1302, S.1970, S.1979, H.R. 837, H.R. 2035, H.R. 2117, H.R.2171, H.R. 2374, H.R.4275.

Client expense: $430,357 · 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), Treasury, Dept of