Savings for American Families' Future Act of 2013

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

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

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 to expand retirement coverage, including proposals to mandate payroll deduction IRAs (not yet in legislative form) Obama Administration's proposals to limit contributions to retirement accounts (not yet in legislative form) Proposals regarding annuitization of assets from defined contribution plans (not yet in legislative form) Congressional activity surrounding the Department of Labor's proposed regulation to redefine "fiduciary" not yet in legislative form) S 676-"Identity Theft & Tax Fraud Prevention Act" Death Master File S Con Res 12-"Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Anericans to help plan for a financially secure retirement"-Expresses sense of the Congress regarding tax incentives for retirement savings S 953-"Student Loan Affordability Act"-Specifically the requirement to accelerate required minimum distribution from inherited IRA's and 401(k)-type of accounts used to offset the cost of lower student loan interest rates USA Retirement Funds-Not yet introduced, a plan to createa new typeof privately-run retirement plan HR 2374-"Retail Investor Protection Act"-addresses the timing of the release of the Department of Labor's re-proposal and definition of fiduciary and provides guidance to the SEC on its own proposal SEC Municipal Advisors Rule- clarifying the definitions of "municipal advisor" and "investment Strategies" Updates to 408(b)(2) Fee Disclosure-will provide a more uniform manner for disclosing information to plan sponsors Plan Consolidation- (no bill) Auto IRA Program-for employers not offering a retirement plan with no mandate (not yet introduced) HR 1534-Small Business Add Value for Employees (SAVE) Act of 2013 HR 837-Saving for American Families' Future Act of 2013 HR 2171/S 1145-Lifetime Income Disclosure Act of 2013 HR 2374-Retail Investor Protection Act of 2013 S 1970-Retirement Act of 2014 S 1979-HARKIN RETIREMENT USA Preserving America's Transit and Highways Act of 2014 (Path Act) (no bill number yet) HR 4634-To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from government plans after age 50 Security Through Retirement Act- (Senator Cantwell's) (not yet introduced) -legislation encouraging the purchase & a guaranteed lifetime income product, like an anuity USAccounts-(not yet introduced) (Rep. Crowley)-legislation for child savings accounts SPUR Accounts- (not yet introduced) (Rep. Crowley)- legislation to create a new retirement account for employees HR 5875 Small Businesses Add Value for Employees (SAVE) Act-to amend the Internal Revenue Code of 1986 to encorage retirement savings by modifying requirements with respect to employer-established IRAs, and for other purposes

Client expense: $860,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

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

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

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

H.R. 1982 - The Medicare Secondary Payer and Workers Compensation Settlement Agreements Act - all provisions Public Law 112-242, the SMART (Strengthening Medicare and Repaying Taxpayers) Act of 2012 - ensuring proper implementation Draft bill to establish a National Clearinghouse for Income Protection Information and to educate employers on disability income insurance - all provisions S. 1970 - Retirement Security Act of 2013 - all provisions S. 1270 - Secure Annuities for Employee (SAFE) Retirement Act of 2013 - all provisions S. 1979 - USA Retirement Act - all provisions S. 1145 / H.R. 2171, Lifetime Income Disclosure Act - all provisions H.R. 837, Savings for American Families' Future Act - all provisions Issues pertaining to the District of Columbias treatment of excepted benefits for purposes of exchange funding.

Client expense: $1,280,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

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 billH.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 S. 313 Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - 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 Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or 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: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to expand retirement coverage, including proposals to mandate payroll deduction IRAs (not yet in legislative form) Obama Administration's proposals to limit contributions to retirement accounts (not yet in legislative form) Proposals regarding annuitization of assets from defined contribution plans (not yet in legislative form) Congressional activity surrounding the Department of Labor's proposed regulation to redefine "fiduciary" (not yet in legislative form) S 676-"Identity Theft & Tax Fraud Prevention Act" Death Master File limitations S. Con. Res. 12-"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 finanacially secure retirement"- Expresses sense of the Congress regarding tax incentives for retirement savings S 953-"Student Loan Affordability Act"-Specifically the requirement to accelerate required minimum distribution from inherited IRA's and 401(k)-type of accounts used to offset the cost of lower student loan interest rates USA Retirement Funds-Not yet introduced, a plan to create a new type of privately-run retirement plan HR 2374-"Retail Investor Protection Act"-addresses the timing of the release of the Department of Labor's re-proposal and definition of fiduciary and provides guidance to the SEC on its own proposal SEC Municipal Advisors Rule-rule clarifying the definitions of "municipal adavisor" and "investment strategies" Updates to 408(b)(2) Fee Disclosure-will provide a more uniform manner for disclosing information to plan sponsors Plan Consolidation - (no bill) Auto IRA Program-for employers not offering a retirement plan with no mandate (not yet introduced) HR 1534-Small Business Add Value for Employees (SAVE) Act of 2013 HR 837-Saving for American Families' Future Act of 2013 HR 2171/S 1145-Lifetime Income Disclosure Act of 2013 HR 2374-Retail Investor Protection Act of 2013 S 1970-Retirement Act of 2014 S 1979-HARKIN RETIREMENT USA Preserving America's Transit and Highways Act of 2014 (Path Act) (no bill number yet) HR 4634-To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from government plans after age 50 Security Through Retirement Act - (Senator Cantwell's) (not yet introduced)-legislation encouraging the purchase & a guaranteed lifetime income product, like an annuity USAccounts- (not yet introduced) (Rep. Crowley)- legislation for child savings accounts SPUR Accounts- (not yet introduced) (Rep. Crowley) - legislation to create a new retirement aaccount for employees

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill) - S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 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. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File. S. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File

Client expense: $1,030,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Please see next page for all issues and legislation in one place!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

Client expense: $362,503 · 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)

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.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See Addendum.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. 837, "Savings for American Families' Future Act of 2013" - Amends the Internal Revenue Code to : (1) increase the rate of the tax credit for retirement savings contributions; (2) make such credit refundable; and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts. 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 - The Universal Secure and Adaptable (USA) Retirement Fund - a proposal to increase retirement coverage. No Bill Number - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee. No Bill Number - The Security Throughout Retirement Act - a bill regarding annuitization and lifetime income options. Dept. of Commerce proposed rule amending 15CFR, Section 1110.2. 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, proposed rule amending Section 2550.408(b)(2), amendement relating to "Reasonable Contract for Arrangement - Fee Disclosure". 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 partcipant statements in the form of lifetime income. The Bi-Partisan Budget Act of 2013 (Death Master File Provision).

Client expense: $850,000 · 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

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 billH.R. 4619 Permanent IRA Charitable Contribution Act of 2014; entire bill S. 606 - 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 Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or 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: $600,000 · 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 2013Issues 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

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill) - S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014

Client expense: Not reported · Firm income: $70,000

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

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

See attachment.RET Second 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 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: $860,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 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. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File. S. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to expand retirement coverage, including proposals to mandate payroll deduction IRAs (not yet in legislative form) Obama Administration's proposals to limit contributions to retirement accounts (not yet in legislative form) Proposals regarding annuitization of assets from defined contribution plans (not yet in legislative form)Congressional activity surrounding the Department of Labor's proposed regulation to redefine "fiduciary" (not yet in legislative form) S 676 - "Identity Theft & Tax Fraud Prevention Act" Death master file limitations S. Con. Res. 12 - "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" - Expresses sense of the Congress regarding tax incentives for retirement savings S 953 - "Student Loan Affordability Act"- Specifically the requirement to accelerate required minimum distributions from inherited IRA's and 401(k)-type of accounts used to offset the cost of lower student loan interest rates USA Retirement Funds - Not yet introduced, a plan to create a new type of privately-run retirement plan HR 2374- "Retail Investor Protection Act" - addresses the timing of the release of the Department of Labor's re-proposal and definition of fiduciary and provides guidance to the SEC on its own proposal SEC Municipal Advisers Rule- rule clarifying the definitions of "municipal advisor" and "investment strategies" Updates to 408(b)(2) Fee Disclosure-will provide a more uniform manner for disclosing information to plan sponsors Plan Consolidation - (no bill) Auto IRA Program- for employers not offering a retirement plan with no mandate (not yet introduced) HR 1534- Small Business Add Value for Employees (SAVE) Act of 2013 HR 837-Saving for American Families' Future Act of 2013 HR 2171/ S 1145-Lifetime Income Disclosure Act of 2013 HR 2374-Retail Investor Protection Act of 2013 S 1970- Retirement Act of 2014 S 1979-HARKIN RETIREMENT USA Preserving America's Transit and Highways Act of 2014 (Path Act) (no bill number yet) HR 4634 - To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from government plans after age 50

Client expense: $1,040,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

See Addendum.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. 837, "Savings for American Families' Future Act of 2013" - Amends the Internal Revenue Code to : (1) increase the rate of the tax credit for retirement savings contributions; (2) make such credit refundable; and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts. 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 - The Universal Secure and Adaptable (USA) Retirement Fund - a proposal to increase retirement coverage. No Bill Number - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee. No Bill Number - The Security Throughout Retirement Act - a bill regarding annuitization and lifetime income options. Dept. of Commerce proposed rule amending 15CFR, Section 1110.2. 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, proposed rule amending Section 2550.408(b)(2), amendement relating to "Reasonable Contract for Arrangement - Fee Disclosure". 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 partcipant statements in the form of lifetime income. The Bi-Partisan Budget Act of 2013 (Death Master File Provision).

Client expense: $960,000 · 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

See attachment.RET First Quarter Report - 2014 H.R. 8 The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission 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 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

Client expense: $1,110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill)

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 837 Savings for American Families' Future Act of 2013; entire bill H.R. 2035 - Automatic IRA Act of 2013; entire bill H.R. 2117 the Retirement Plan Simplification and Enhancement Act; entire billH.R. 2171 The Lifetime Income Disclosure Act; entire bill S. 606 - 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 Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or 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. Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $710,000 · 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 2013Issues 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: $437,273 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to expand retirement coverage, including proposals to mandate payroll deduction IRAs (not yet in legislative form) Obama Administration's proposals to limit contributions to retirement accounts (not yet in legislative form) Proposals regarding annuitization of assets from defined contribution plans (not yet in legislative form)Congressional activity surrounding the Department of Labor's proposed regulation to redefine "fiduciary" (not yet in legislative form) S 676 - "Identity Theft & Tax Fraud Prevention Act" Death master file limitations S. Con. Res. 12 - "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" - Expresses sense of the Congress regarding tax incentives for retirement savings S 953 - "Student Loan Affordability Act"- Specifically the requirement to accelerate required minimum distributions from inherited IRA's and 401(k)-type of accounts used to offset the cost of lower student loan interest rates USA Retirement Funds - Not yet introduced, a plan to create a new type of privately-run retirement plan HR 2374- "Retail Investor Protection Act" - addresses the timing of the release of the Department of Labor's re-proposal and definition of fiduciary and provides guidance to the SEC on its own proposal SEC Municipal Advisers Rule- rule clarifying the definitions of "municipal advisor" and "investment strategies" Updates to 408(b)(2) Fee Disclosure-will provide a more uniform manner for disclosing information to plan sponsors Plan Consolidation - (no bill) Auto IRA Program- for employers not offering a retirement plan with no mandate (not yet introduced) HR 1534- Small Business Add Value for Employees (SAVE) Act of 2013 HR 837-Saving for American Families' Future Act of 2013 HR 2171/ S 1145-Lifetime Income Disclosure Act of 2013 HR 2374-Retail Investor Protection Act of 2013 S 1970- Retirement Act of 2014 S 1979-HARKIN RETIREMENT USA

Client expense: $858,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

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 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. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File. S. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 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

Client expense: $1,511,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

See Addendum.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. H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 837, "Savings for American Families' Future Act of 2013" - Amends the Internal Revenue Code to : (1) increase the rate of the tax credit for retirement savings contributions; (2) make such credit refundable; and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts. 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 - The Universal Secure and Adaptable (USA) Retirement Fund - a proposal to increase retirement coverage. 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 partcipant statements in the form of lifetime income. The Bi-Partisan Budget Act of 2013 (Death Master File Provision).

Client expense: $1,280,000 · 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. 837 - Savings for American Families' Future Act: all provisions

Client expense: $1,790,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Fiscal Year 2014 Budget Proposal employer-sponsored retirement and health care benefits House Concurrent Resolution No. 25/Fiscal Year 2014 budget resolution; Path to Prosperity: A Responsible, Balanced BudgetSenate Concurrent Resolution No. 8/Fiscal Year 2014 budget resolution; Foundation for Growth: Restoring the Promise of American Opportunity Bipartisan Budget Act of 2013 American Taxpayer Relief Act of 2012 (ATRA) fiscal cliff, employee benefits provisions American Family Economic Protection Act Senate Sequester offset package Tax reform/Deficit reduction tax incentives for employer-sponsored pension and retirement savings plans Senate Finance Committee Tax Reform/Expenditures, Clean Slate proposals Tax Extenders Act of 2013 S. 1859 Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Burdensome Data Collection Relief Act H.R. 1135 Retail Investors Protection Act H.R. 2374 Pension Funding/Stabilization defined benefit pension funding stabilization and related plan issues - de-risking defined benefit (DB) plans, Nondiscrimination rules applicable to defined benefit (DB) plans/Frozen plan issues Moving Ahead for Progress in the 21st Century (MAP-21) Act of 2012 Retirement Savings Plan Issues Retirement Coverage & Adequacy Shrinking Emergency Account Losses Act of 2013 (SEAL Act) S. 606 Savings for American Families Future Act of 2013 H.R. 837 Cooperative and Small Employer Charity Pension Flexibility Act S. 1302 Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2117 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Achieving a Better Life Experience (ABLE) Act H.R. 647/S. 313 Pension Benefit Guaranty Corporation (PBGC) premiums, calculation of deficit and related governance issues, proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, Lost, Missing Participants Investment Advice defined contribution plans, plan fees, definition of a fiduciary, investment options in 401(k) and similar participant-directed individual account plans, electronic communication, disclosure, plan administration and related issues, lifetime income illustrations Other Issues Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits

Client expense: $236,631 · 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), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. Con. Res. 12, S. 606, S. 952, S. 1145, S.1270, S. 1302, H.R. 837, H.R. 2035, H.R. 2117, H.R. 2171, H.R. 2374. Please see addendum pge for all bills and bill names listed in one place.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 H.R. 837: Savings for American Families' Future Act H.R. 2035 Automatic IRA Act of 2013 H.R. 2117: Retirement Plan Simplificatin and Enhancement Act of 2013 H.R. 2171: Lifetime Income and Disclosure Act H.R. 2374: Retail Investor Protection Act

Client expense: $397,301 · 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

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 2013Issues 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)

Client expense: $490,188 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Fiscal Year 2014 Budget Proposal employer-sponsored retirement and health care benefits House Concurrent Resolution No. 25/Fiscal Year 2014 budget resolution; Path to Prosperity: A Responsible, Balanced BudgetSenate Concurrent Resolution No. 8/Fiscal Year 2014 budget resolution; Foundation for Growth: Restoring the Promise of American Opportunity Bipartisan Budget Act of 2013 American Taxpayer Relief Act of 2012 (ATRA) fiscal cliff, employee benefits provisions American Family Economic Protection Act Senate Sequester offset package Tax reform/Deficit reduction tax incentives for employer-sponsored pension and retirement savings plans Senate Finance Committee Tax Reform/Expenditures, Clean Slate proposals Tax Extenders Act of 2013 S. 1859 Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Burdensome Data Collection Relief Act H.R. 1135 Retail Investors Protection Act H.R. 2374 Pension Funding/Stabilization defined benefit pension funding stabilization and related plan issues - de-risking defined benefit (DB) plans, Nondiscrimination rules applicable to defined benefit (DB) plans/Frozen plan issues Moving Ahead for Progress in the 21st Century (MAP-21) Act of 2012 Retirement Savings Plan Issues Retirement Coverage & Adequacy Shrinking Emergency Account Losses Act of 2013 (SEAL Act) S. 606 Savings for American Families Future Act of 2013 H.R. 837 Cooperative and Small Employer Charity Pension Flexibility Act S. 1302 Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2117 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Achieving a Better Life Experience (ABLE) Act H.R. 647/S. 313 Pension Benefit Guaranty Corporation (PBGC) premiums, calculation of deficit and related governance issues, proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, Lost, Missing Participants Investment Advice defined contribution plans, plan fees, definition of a fiduciary, investment options in 401(k) and similar participant-directed individual account plans, electronic communication, disclosure, plan administration and related issues, lifetime income illustrations Other Issues Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans International benefits issues/Puerto Rican plan trust issues/Swaps Regulation of money market funds Multiemployer plan issues Distribution of retirement plan assets and notice requirements clarification of in-plan Roth conversions Financial Accounting Standards Board FASB/SEC Accounting Discount rules Retirement plan/Pension benefit statements Defense of Marriage Act (DOMA)/U.S. Supreme Court case regulatory implementation issues related to employer-sponsored health and retirement benefits Mutual fund plan issues Long-Term care policy

Client expense: $236,631 · 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), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 837 Savings for American Families' Future Act of 2013; entire bill H.R. 2035 - Automatic IRA Act of 2013; entire bill H.R. 2117 The Retirement Plan Simplification and Enhancement Act; entire billH.R. 2171 The Lifetime Income Disclosure Act; entire bill S. 606 - SEAL Act; entire bill S. 1145 Lifetime Income Disclosure Act; entire bill S. 1238 - Keep Student Loans Affordable Act of 2013; provisions relating to distributions from IRAs and DC plans S. 1270 SAFE Retirement Act of 2013; entire bill S. 1772 Public Good IRA Roll-over Act of 2013; entire bill 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. Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs

Client expense: $450,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See Attachment.RET Fourth Quarter Report - 2013 H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File H.R. 8 The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. 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. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File. 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. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security

Client expense: $910,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. 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. H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File 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 H.R. 8 The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission H.R. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. 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. H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File 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 H.R. 8 The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission H.R. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File.

Client expense: $1,657,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE