Employer Participation in Student Loan Assistance Act

Employer assistance in student loan repayment - HR 3861 (Davis), Employer Participation in Student Loan Assistance Act and S 2457 (Warner), Employer Participation in Repayment Act of 2016. Legislation relating to financial services reform.

Client expense: Not reported · Firm income: $100,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1713 - Student Loan Repayment Assistance Act of 2015 (Expands Section 127 of IRC.) H.R. 3861 - Employer Participation in Student Loan Assistance Act (Expands Sec. 127 of IRC.) H.R. 4363 - Student Tax Affordability and Relief Act (Expands Sec. 127 of IRC.) H.R. 4867 - Working Families Relief Act (Expands Sec. 127 of IRC.) H.R. 4955 - Pension and Budget Integrity Act of 2016 (PBGC Budget legislation.) H.R. 5191 - Higher Education Loan Payments (HELP) for Students and Parents Act (Expands Sec. 127 of the IRC.) Senate Bill - Pension and Budget Integrity Act of 2016 (PBGC Budget legislation.) S. 245 & H.R. 506 - Automatic IRA Act of 2015 (Auto enroll employees in an IRA.) S. 266 & H.R. 557 - Retirement Security Act of 2015 (Design flexibility in multi-employer pension plans.) S. 2502 & H.R. 4293 - Affordable Retirement Advice Protection Act (Response to DOL Fiduciary Rule.) S. 2505 & H.R. 4294 - Strengthening Access to Valuable Education and Retirement Support Act (Response to DOL Fiduciary Rule.) S. 3240 - Pension and Budget Integrity Act of 2016 (PBGC Budget legislation.) Definition of 'Fiduciary' - DOL Multi-Employer Pension Reform Legislation - House and Senate Pension Non-Discrimination Meetings - House and Senate Tax Reform & Retirement Security Task Force- House and Senate Tax Credits for Child Care (To allow families to deduct the costs of child care from their income taxes.) - House

Client expense: $328,177 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues pertaining to Title IV of the Higher Education Act, and the Higher Education Act Reauthorization; Issues related to student loan servicing and collections; S 3040, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2017; HR 2363, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; S 1309, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; HR 3861, Employer Participation in Student Loan Assistance Act - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided educational assistance to employer payments of qualified education loans; S 2457, Employer Participation in Repayment Act of 2016 - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided education assistance to employer payments of student loans; HR 5962, Streamlining Income-driven, Manageable Payments on Loans for Education (SIMPLE) Act - a bill to amend the Higher Education Act of 1965 to provide for the automatic recertification of income for income-driven repayment plans; HR 5755, Letter of Estimated Annual Debt for Students (LEADS) Act of 2016 - a bill o amend the Higher Education Act of 1965 to require institutions of higher education to provide students with annual estimates of student loan borrowing costs.

Client expense: $520,000 · Firm income: Not reported

S. 108 by ALEXANDER (R-TN) Financial Aid Simplification and Transparency Act of 2015 S. 335 by GRASSLEY (R-IA) legislation to improve IRC Sec. 529 Plans S. 559 by BURR (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 590 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 649 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2015 S. 729 by DURBIN (D-IL) Fairness for Struggling Students Act S. 1060 by HIRONO (D-HI) Pell Grant Protection Act S. 1061 by HIRONO (D-HI) Pell Grant Cost of Tuition Adjustment Act S. 1102 by REED (D-RI) Protect Student Borrowers Act of 2015 S. 1106 by PORTMAN (R-OH) Go to High School, Go to College Act of 2015 S. 1165 by MERKLEY (D-OR) Protecting Students from Worthless Degrees Act S. 1195 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 1373 by SANDERS (I-VT) College for All Act S. 1664 by CARPER (D-DE) Military and Veterans Education Protection Act S. 1939 by SHAHEEN (D-NH) Student Protection and Success Act S. 2098 by MURPHY (D-CT) Students before Profits Act S. 2111 by BENNET (D-CO) Higher Education Innovation Act S. 2149 by GRASSLEY (R-IA) Understanding the True Cost of College Act of 2015 S. 2150 by GRASSLEY (R-IA) Net Price Calculator Improvement Act S. 2191 by WYDEN (D-OR) PARTNERSHIPS ACT (higher education tax and spending legislation) S. 2419 by REED (D-RI) Educator Preparation Reform Act S. 2707 by SCOTT (R-SC) Protecting Workplace Advancement and Opportunity Act S. 2859 by FRANKEN (D-MN) College Access Act S. 3040 by BLUNT (R-MO) Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2017 S. 3368 by COONS (D-DE) ASPIRE Act S. 3542 by GRAHAM (R-SC) legislation to protect certain individuals who came to the U. S. as children S. Res. 267 by BALDWIN (D-WI) Expressing support for the continuation of the Perkins Loan Program H.R. 509 by RANGEL (D-NY) Student Loan Interest Deduction Act of 2015 H.R. 529 by JENKINS (R-KS) legislation to improve IRC Sec. 529 Plans H.R. 644 by REED (R-NY) America Gives More Act of 2015 H.R. 970 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 1287 by DESANTIS (R-FL) Higher Education Reform and Opportunity Act of 2015 H.R. 1310 by MALONEY (D-NY) Campus Accountability and Safety Act H.R. 1399 by FRANKEL (D-FL) to authorize and improve a grant program to assist institutions of higher education in establishing, maintaining, improving and operating Veteran Student Centers H.R. 1434 by COURTNEY (D-CT) to amend HEA to provide for refinancing of certain Federal student loans H.R. 1956 by HINOJOSA (D-TX) Pell Grant Protection Act H.R. 1958 by HINOJOSA (D-TX) Year-Round Pell Grant Restoration Act H.R. 2192 by TAKANO (D-CA) PRO Students Act H.R. 2267 by COLLINS (R-NY) Protecting All College Tuition (PACT) H.R. 2364 by CARNEY (D-DE) Protect Student Borrowers Act of 2015 H.R. 2429 by McDERMOTT (D-WA) Student Loan Tax Debt Relief Act H.R. 2518 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 2521 by EDWARDS (D-MD) Restoring Education and Learning (REAL) Act H.R. 2542 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2015 H.R. 3157 by ROKITA (R-IN) Student Privacy Protection Act H.R. 3178 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 3179 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 3372 by LOVE (R-UT) Flexibility to Innovate for College Affordability Act H.R. 3432 by YOUNG (R-IN) Investing in Student Success Act H.R. 3594 by BISHOP (R-MI) Higher Education Extension Act H.R. 3861 by DAVIS (R-IL) legislation to extend employer provided education assistance to employer provided loan repayment assistance H.R. 4773 by WALBERG (R-MI) Protecting Workplace Advancement and Opportunity Act H.R. 5528 by HECK (R-NV) Simplifying the Application for Student Aid Act H.R. 5529 by HECK (R-NV) Accessing Higher Education Opportunity Act H.R. 5926 by COLE (R-OK) Departments of Labor-HHS, Education and Related Agencies Appropriations FY 2017 H.R. 6094 by WALBERG (R-MI) Regulatory Relief for Small Businesses, Schools, and Nonprofits Act of 2016 H. Res. 26 by GOODLATTE (R-VA) Strongly supporting the quality and value of diversity and innovation in the Nations higher education institutions, and strongly disagreeing with the Presidents proposal to create and administer a Postsecondary Institution Ratings System H. Res. 294 by MESSER (R-IN) Expressing support for the continuation of the Perkins Loan Program

No specific bill number: matters relating to tax policy for retirement savings. H.R. 3861: Employer Participation in Student Load Assistance Act H.R. 1713: Student Load Repayment Assistance Act S:2457: Employer Participation in Repayment Act

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

FY 2017 Federal Budget Proposal - retirement policy initiatives Tax reform - employer sponsored retirement tax incentives House Republicans Tax Reform Task Force Defined Benefit Plan Issues Mortality table updates De-risking pensions methods Non-discrimination issues affecting defined benefit plans Retirement Security Preservation Act of 2016 (RSPA) PBGC premiums Hybrid plan rules, including Pension Equity Plans Pension Portability Act - S. 2147/H.R. 4029 Pension and Budget Integrity Act of 2016 - H.R. 4955/S. 3240 Defined Contribution Plan Issues Retirement plan coverage Lifetime income Plan fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 Retail Investors Protection Act - H.R. 1090 The Lifetime Income Disclosure Act - S. 1317/H.R. 2317 Retirement Savings Lost and Found Act of 2016 - S. 3078/H.R. 5805 Retirement Choice Protection Act of 2015 - H.R. 3922 Small Businesses Add Value for Employees Act (SAVE) Act of 2015 - H.R. 4067 Universal Savings Account Act - H.R. 4094 Womens Pension Protection Act of 2015 - S. 2110/H.R. 4235 Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656/S. 3417 Affordable Retirement Advice Protection (ARAP) Act - H.R. 4293 Strengthening Access to Valuable Education & Retirement Support (SAVERS) Act - H.R. 4294 Financial Choice Act of 2016 - H.R. 5983 Secure, Accessible, Valuable, Efficient, Universal Pension (SAVE UP) Act - H.R. 5731 Retirement Security for American Workers Act - H.R. 6396 EEOC Reform Act - S. 2693 Retirement Improvements and Savings Enhancements (RISE) Act of 2016 - Early Draft of retirement reform legislation Retirement Enhancement and Savings (RESA) Act - modified version Other Final Fiduciary Definition/Conflict of Interest Rule Proposed & New Revisions to EEO-1 Form - annual Employer Information Report New Claims Procedures - Disability Benefits (DOL, EBSA) Proposed Form 5500 Changes Executive & nonqualified deferred compensation Multiemployer pension plan issues Multiple employer plans (MEPs) State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues Student loan repayment benefit - Employer Participation in Student Loan Assistance Act - S. 2467/H.R. 3861 Missing Participants International pension issues, including cross-border pension funds

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, Office of the Comptroller of the Currency (OCC), SENATE

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, Office of the Comptroller of the Currency (OCC), SENATE

H.R. 1713 - Student Loan Repayment Assistance Act of 2015 (Expands Section 127 of IRC.) H.R. 3861 - Employer Participation in Student Loan Assistance Act (Expands Sec. 127 of IRC.) H.R. 4363 - Student Tax Affordability and Relief Act (Expands Sec. 127 of IRC.) H.R. 4867 - Working Families Relief Act (Expands Sec. 127 of IRC.) H.R. 4955 - Pension and Budget Integrity Act of 2016 (PBGC Budget legislation.) H.R. 5191 - Higher Education Loan Payments (HELP) for Students and Parents Act (Expands Sec. 127 of the IRC.) Senate Bill - Pension and Budget Integrity Act of 2016 (PBGC Budget legislation.) S. 245 & H.R. 506 - Automatic IRA Act of 2015 (Auto enroll employees in an IRA.) S. 266 & H.R. 557 - Retirement Security Act of 2015 (Design flexibility in multi-employer pension plans.) S. 2502 & H.R. 4293 - Affordable Retirement Advice Protection Act (Response to DOL Fiduciary Rule.) S. 2505 & H.R. 4294 - Strengthening Access to Valuable Education and Retirement Support Act (Response to DOL Fiduciary Rule.) S. 3240 - Pension and Budget Integrity Act of 2016 (PBGC Budget legislation.) Definition of 'Fiduciary' - DOL Multi-Employer Pension Reform Legislation - House and Senate Pension Non-Discrimination Meetings - House and Senate Retirement Savings through MYRA - White House Tax Reform & Retirement Security Task Force- House and Senate

Client expense: $556,129 · Firm income: Not reported

S. 108 by ALEXANDER (R-TN) Financial Aid Simplification and Transparency Act of 2015 S. 335 by GRASSLEY (R-IA) legislation to improve IRC Sec. 529 Plans S. 559 by BURR (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 590 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 649 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2015 S. 729 by DURBIN (D-IL) Fairness for Struggling Students Act S. 1060 by HIRONO (D-HI) Pell Grant Protection Act S. 1061 by HIRONO (D-HI) Pell Grant Cost of Tuition Adjustment Act S. 1102 by REED (D-RI) Protect Student Borrowers Act of 2015 S. 1106 by PORTMAN (R-OH) Go to High School, Go to College Act of 2015 S. 1165 by MERKLEY (D-OR) Protecting Students from Worthless Degrees Act S. 1195 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 1373 by SANDERS (I-VT) College for All Act S. 1664 by CARPER (D-DE) Military and Veterans Education Protection Act S. 1939 by SHAHEEN (D-NH) Student Protection and Success Act S. 2098 by MURPHY (D-CT) Students before Profits Act S. 2111 by BENNET (D-CO) Higher Education Innovation Act S. 2149 by GRASSLEY (R-IA) Understanding the True Cost of College Act of 2015 S. 2150 by GRASSLEY (R-IA) Net Price Calculator Improvement Act S. 2191 by WYDEN (D-OR) PARTNERSHIPS ACT (higher education tax and spending legislation) S. 2419 by REED (D-RI) Educator Preparation Reform Act S. 2707 by SCOTT (R-SC) Protecting Workplace Advancement and Opportunity Act S. 2859 by FRANKEN (D-MN) College Access Act S. 3040 by BLUNT (R-MO) Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2017 S. Res. 267 by BALDWIN (D-WI) Expressing support for the continuation of the Perkins Loan Program H.R. 509 by RANGEL (D-NY) Student Loan Interest Deduction Act of 2015 H.R. 529 by JENKINS (R-KS) legislation to improve IRC Sec. 529 Plans H.R. 644 by REED (R-NY) America Gives More Act of 2015 H.R. 970 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 1287 by DESANTIS (R-FL) Higher Education Reform and Opportunity Act of 2015 H.R. 1310 by MALONEY (D-NY) Campus Accountability and Safety Act H.R. 1399 by FRANKEL (D-FL) to authorize and improve a grant program to assist institutions of higher education in establishing, maintaining, improving and operating Veteran Student Centers H.R. 1434 by COURTNEY (D-CT) to amend HEA to provide for refinancing of certain Federal student loans H.R. 1956 by HINOJOSA (D-TX) Pell Grant Protection Act H.R. 1958 by HINOJOSA (D-TX) Year-Round Pell Grant Restoration Act H.R. 2192 by TAKANO (D-CA) PRO Students Act H.R. 2267 by COLLINS (R-NY) Protecting All College Tuition (PACT) H.R. 2364 by CARNEY (D-DE) Protect Student Borrowers Act of 2015 H.R. 2429 by McDERMOTT (D-WA) Student Loan Tax Debt Relief Act H.R. 2518 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 2521 by EDWARDS (D-MD) Restoring Education and Learning (REAL) Act H.R. 2542 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2015 H.R. 3157 by ROKITA (R-IN) Student Privacy Protection Act H.R. 3178 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 3179 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 3372 by LOVE (R-UT) Flexibility to Innovate for College Affordability Act H.R. 3432 by YOUNG (R-IN) Investing in Student Success Act H.R. 3594 by BISHOP (R-MI) Higher Education Extension Act H.R. 3861 by DAVIS (R-IL) legislation to extend employer provided education assistance to employer provided loan repayment assistance H.R. 4773 by WALBERG (R-MI) Protecting Workplace Advancement and Opportunity Act H.R. 5528 by HECK (R-NV) Simplifying the Application for Student Aid Act H.R. 5529 by HECK (R-NV) Accessing Higher Education Opportunity Act H.R. 5926 by COLE (R-OK) Departments of Labor-HHS, Education and Related Agencies Appropriations FY 2017 H.R. 6094 by WALBERG (R-MI) Regulatory Relief for Small Businesses, Schools, and Nonprofits Act of 2016 H. Res. 26 by GOODLATTE (R-VA) Strongly supporting the quality and value of diversity and innovation in the Nations higher education institutions, and strongly disagreeing with the Presidents proposal to create and administer a Postsecondary Institution Ratings System H. Res. 294 by MESSER (R-IN) Expressing support for the continuation of the Perkins Loan Program

Employer assistance in student loan repayment - HR 3861 (Davis), Employer Participation in Student Loan Assistance Act and S 2457 (Warner), Employer Participation in Repayment Act of 2016. IRS Data verification; HR 5725 (McHenry) IRS Data Verification Modernization Act of 2016. Legislation relating to marketplace lending regulation.

Client expense: Not reported · Firm income: $100,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No specific bill number: matters relating to tax policy for retirement savings. H.R. 3861: Employer Participation in Student Load Assistance Act H.R. 1713: Student Load Repayment Assistance Act S:2457: Employer Participation in Repayment Act

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

Issues pertaining to Title IV of the Higher Education Act, and the Higher Education Act Reauthorization; Issues related to student loan servicing and collections; S 3040, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2017; HR 2363, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; S 1309, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; HR 3861, Employer Participation in Student Loan Assistance Act - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided educational assistance to employer payments of qualified education loans; S 2457, Employer Participation in Repayment Act of 2016 - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided education assistance to employer payments of student loans; HR 5962, Streamlining Income-driven, Manageable Payments on Loans for Education (SIMPLE) Act - a bill to amend the Higher Education Act of 1965 to provide for the automatic recertification of income for income-driven repayment plans; HR 5755, Letter of Estimated Annual Debt for Students (LEADS) Act of 2016 - a bill o amend the Higher Education Act of 1965 to require institutions of higher education to provide students with annual estimates of student loan borrowing costs.

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

FY 2017 Federal Budget Proposal - retirement policy initiatives Tax reform - employer sponsored retirement plans House Republicans Tax Reform Task Force Defined Benefit Plan Issues Mortality table updates De-risking pensions methods Non-discrimination issues affecting defined benefit plans PBGC premiums Hybrid plan rules Pension Portability Act - S. 2147/H.R. 4029 Pension and Budget Integrity Act of 2016 - H.R. 4955/S. 3240 Defined Contribution Plan Issues Retirement plan coverage Lifetime income Plan fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 Retail Investors Protection Act - H.R. 1090 The Lifetime Income Disclosure Act - S. 1317/H.R. 2317 Retirement Savings Lost and Found Act of 2016 - S. 3078/H.R. 5805 Retirement Choice Protection Act of 2015 - H.R. 3922 Small Businesses Add Value for Employees Act (SAVE) Act of 2015 - H.R. 4067 Womens Pension Protection Act of 2015 - S. 2110/H.R. 4235 Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656/S. 3417 Affordable Retirement Advice Protection (ARAP) Act - H.R. 4293 Strengthening Access to Valuable Education & Retirement Support (SAVERS) Act - H.R. 4294 Financial Choice Act of 2016 - H.R. 5983 Secure, Accessible, Valuable, Efficient, Universal Pension (SAVE UP) Act - H.R. 5731 EEOC Reform Act - S. 2693 Retirement Improvements and Savings Enhancements (RISE) Act of 2016 - Early Draft of retirement reform legislation Retirement Enhancement and Savings (RES) Act - modified version Final Fiduciary Definition/Conflict of Interest Rule Proposed & New Revisions to EEO-1 Form - annual Employer Information Report Proposed Form 5500 Changes Executive & nonqualified deferred compensation Multiemployer pension plan issues Multiple employer plans (MEPs) State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues - Healthy Families Act, S.497/H.R. 932, Working Families Flexibility Act, S. 233 Student loan repayment benefit - Employer Participation in Student Loan Assistance Act - S. 2467/H.R. 3861 Missing Participants

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No specific bill number: matters relating to tax policy for retirement savings. H.R. 3861: Employer Participation in Student Load Assistance Act H.R. 1713: Student Load Repayment Assistance Act S:2457: Employer Participation in Repayment Act

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

S. 108 by ALEXANDER (R-TN) Financial Aid Simplification and Transparency Act of 2015 S. 335 by GRASSLEY (R-IA) legislation to improve IRC Sec. 529 Plans S. 559 by BURR (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 590 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 649 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2015 S. 729 by DURBIN (D-IL) Fairness for Struggling Students Act S. 1060 by HIRONO (D-HI) Pell Grant Protection Act S. 1061 by HIRONO (D-HI) Pell Grant Cost of Tuition Adjustment Act S. 1102 by REED (D-RI) Protect Student Borrowers Act of 2015 S. 1106 by PORTMAN (R-OH) Go to High School, Go to College Act of 2015 S. 1165 by MERKLEY (D-OR) Protecting Students from Worthless Degrees Act S. 1195 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 1373 by SANDERS (I-VT) College for All Act S. 1664 by CARPER (D-DE) Military and Veterans Education Protection Act S. 1939 by SHAHEEN (D-NH) Student Protection and Success Act S. 2098 by MURPHY (D-CT) Students before Profits Act S. 2111 by BENNET (D-CO) Higher Education Innovation Act S. 2149 by GRASSLEY (R-IA) Understanding the True Cost of College Act of 2015 S. 2150 by GRASSLEY (R-IA) Net Price Calculator Improvement Act S. 2191 by WYDEN (D-OR) PARTNERSHIPS ACT (higher education tax and spending legislation) S. 2419 by REED (D-RI) Educator Preparation Reform Act S. 2707 by SCOTT (R-SC) Protecting Workplace Advancement and Opportunity Act S. 2859 by FRANKEN (D-MN) College Access Act S. 3040 by BLUNT (R-MO) Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2017 S. Res. 267 by BALDWIN (D-WI) Expressing support for the continuation of the Perkins Loan Program H.R. 509 by RANGEL (D-NY) Student Loan Interest Deduction Act of 2015 H.R. 529 by JENKINS (R-KS) legislation to improve IRC Sec. 529 Plans H.R. 644 by REED (R-NY) America Gives More Act of 2015 H.R. 970 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 1287 by DESANTIS (R-FL) Higher Education Reform and Opportunity Act of 2015 H.R. 1310 by MALONEY (D-NY) Campus Accountability and Safety Act H.R. 1399 by FRANKEL (D-FL) to authorize and improve a grant program to assist institutions of higher education in establishing, maintaining, improving and operating Veteran Student Centers H.R. 1434 by COURTNEY (D-CT) to amend HEA to provide for refinancing of certain Federal student loans H.R. 1956 by HINOJOSA (D-TX) Pell Grant Protection Act H.R. 1958 by HINOJOSA (D-TX) Year-Round Pell Grant Restoration Act H.R. 2192 by TAKANO (D-CA) PRO Students Act H.R. 2267 by COLLINS (R-NY) Protecting All College Tuition (PACT) H.R. 2364 by CARNEY (D-DE) Protect Student Borrowers Act of 2015 H.R. 2429 by McDERMOTT (D-WA) Student Loan Tax Debt Relief Act H.R. 2518 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 2521 by EDWARDS (D-MD) Restoring Education and Learning (REAL) Act H.R. 2542 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2015 H.R. 3157 by ROKITA (R-IN) Student Privacy Protection Act H.R. 3178 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 3179 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 3372 by LOVE (R-UT) Flexibility to Innovate for College Affordability Act H.R. 3432 by YOUNG (R-IN) Investing in Student Success Act H.R. 3594 by BISHOP (R-MI) Higher Education Extension Act H.R. 3861 by DAVIS (R-IL) legislation to extend employer provided education assistance to employer provided loan repayment assistance H.R. 4773 by WALBERG (R-MI) Protecting Workplace Advancement and Opportunity Act H.R. 5528 by HECK (R-NV) Simplifying the Application for Student Aid Act H.R. 5529 by HECK (R-NV) Accessing Higher Education Opportunity Act H. Res. 26 by GOODLATTE (R-VA) Strongly supporting the quality and value of diversity and innovation in the Nations higher education institutions, and strongly disagreeing with the Presidents proposal to create and administer a Postsecondary Institution Ratings System H. Res. 294 by MESSER (R-IN) Expressing support for the continuation of the Perkins Loan Program

Higher Education Act and related legislation. Modifications to the TCPA. HR 3861, Employer Participation in Student Loan Assistance Act.

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

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1713 - Student Loan Repayment Assistance Act of 2015 (Expands Section 127 of IRC) H.R. 3861 - Employer Participation in Student Loan Assistance Act (Expands Sec. 127 of IRC) H.R. 4363 - Student Tax Affordability and Relief Act (Expands Sec. 127 of IRC) H.R. 4867 - Working Families Relief Act (Expands Sec. 127 of IRC) H.R. 4955 - Pension and Budget Integrity Act of 2016 (PBGC Budget Legislation) H.R. 5191 - Higher Education Loan Payments (HELP) for Students and Parents Act (Expands Sec. 127 of the IRC) Senate Bill - Pension and Budget Integrity Act of 2016 (PBGC Budget Legislation) S. 245 & H.R. 506 - Automatic IRA Act of 2015 (Auto enroll employees in an IRA.) S. 266 & H.R. 557 - Retirement Security Act of 2015 (Design flexibility in multi-employer pension plans.) S. 2502 & H.R. 4293 - Affordable Retirement Advice Protection Act (Response to DOL Fiduciary Rule.) S. 2505 & H.R. 4294 - Strengthening Access to Valuable Education and Retirement Support Act (Response to DOL Fiduciary Rule.) Definition of 'Fiduciary' - DOL Multi-Employer Pension Reform Legislation - House and Senate Pension Non-Discrimination Meetings - House and Senate Retirement Savings through MYRA - White House Tax Reform & Retirement Security Task Force- House and Senate

Client expense: $711,727 · Firm income: Not reported

Higher Education Act Reauthorization HR 3861 Employer Participation in Student Loan Assistance Act

Client expense: $90,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

Legislation relating to market place lending regulation - proposed legislation re this issue. Employer assistance in student loan repayment - HR 3861, Employer Participation in Student Loan Assistance Act; S 2457, Employer Participation in Repayment Act of 2016.

Client expense: Not reported · Firm income: $100,000

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

FY 2017 Federal Budget Proposal - retirement policy initiatives Tax reform - employer sponsored retirement plans House Republicans Tax Reform Task Force Defined Benefit Plan Issues Mortality table updates De-risking pensions methods Non-discrimination issues affecting defined benefit plans PGBC premiums Hybrid plan rules Pension Portability Act - S. 2147/H.R. 4029 Pension and Budget Integrity Act of 2016 - H.R. 4955 Defined Contribution plan issues Lifetime income Plan fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 Retail Investors Protection Act - H.R. 1090 The Lifetime Income Disclosure Act - S. 1317/H.R. 2317 Retirement Savings Lost and Found Act of 2016 - S. 3078 Retirement Choice Protection Act of 2015 - H.R. 3922 Small Businesses Add Value for Employees Act (SAVE) Act of 2015 - H.R. 4067 Womens Pension Protection Act of 2015 - S. 2110/H.R. 4235 The Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656 Affordable Retirement Advice Protection (ARAP) Act - H.R. 4293 Strengthening Access to Valuable Education & Retirement Support (SAVERS) Act - H.R. 4294 Re-proposed Definition of Fiduciary Rule - Final Conflict of Interest Rule Executive & nonqualified deferred compensation Multiemployer pension plan issues Multiple employer plans (MEPs) Retirement plan access proposals - state retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues - Healthy Families Act, S.497/H.R. 932, Working Families Flexibility Act, S. 233 Student loan repayment benefit - Employer Participation in Student Loan Assistance Act - S. 2467/H.R. 3861 Missing Participants

Client expense: $197,550 · Firm income: Not reported

Issues pertaining to Title IV of the Higher Education Act, and the Higher Education Act Reauthorization; Issues related to student loan servicing and collections; S 3040, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2017; HR 2363, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; S 1309, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; HR 3861, Employer Participation in Student Loan Assistance Act - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided educational assistance to employer payments of qualified education loans; S2457, Employer Participation in Repayment Act of 2016 - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided education assistance to employer payments of student loans.

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

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 108 by ALEXANDER (R-TN) Financial Aid Simplification and Transparency Act of 2015 S. 153 by HATCH (R-UT) I-Squared Act of 2015 (STEM/Immigration legislation) S. 335 by GRASSLEY (R-IA) legislation to improve IRC Sec. 529 Plans S. 559 by BURR (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 590 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 649 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2015 S. 729 by DURBIN (D-IL) Fairness for Struggling Students Act S. 1060 by HIRONO (D-HI) Pell Grant Protection Act S. 1061 by HIRONO (D-HI) Pell Grant Cost of Tuition Adjustment Act S. 1102 by REED (D-RI) Protect Student Borrowers Act of 2015 S. 1106 by PORTMAN (R-OH) Go to High School, Go to College Act of 2015 S. 1165 by MERKLEY (D-OR) Protecting Students from Worthless Degrees Act S. 1195 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 1373 by SANDERS (I-VT) College for All Act S. 1664 by CARPER (D-DE) Military and Veterans Education Protection Act S. 1939 by SHAHEEN (D-NH) Student Protection and Success Act S. 2098 by MURPHY (D-CT) Students before Profits Act S. 2111 by BENNET (D-CO) Higher Education Innovation Act S. 2149 by GRASSKET (R-IA) Understanding the True Cost of College Act of 2015 S. 2150 by GRASSLEY (R-IA) Net Price Calculator Improvement Act S. 2191 by WYDEN (D-OR) PARTNERSHIPS ACT (higher education tax and spending legislation) S. 2419 by REED (D-RI) Educator Preparation Reform Act S. 2707 by SCOTT (R-SC) Protecting Workplace Advancement and Opportunity Act S. Res. 267 by BALDWIN (D-WI) Expressing support for the continuation of the Perkins Loan Program H.R. 509 by RANGEL (D-NY) Student Loan Interest Deduction Act of 2015 H.R. 529 by JENKINS (R-KS) legislation to improve IRC Sec. 529 Plans H.R. 644 by REED (R-NY) America Gives More Act of 2015 H.R. 970 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 1287 by DESANTIS (R-FL) Higher Education Reform and Opportunity Act of 2015 H.R. 1310 by MALONEY (D-NY) Campus Accountability and Safety Act H.R. 1399 by FRANKEL (D-FL) to authorize and improve a grant program to assist institutions of higher education in establishing, maintaining, improving and operating Veteran Student Centers H.R. 1434 by COURTNEY (D-CT) to amend HEA to provide for refinancing of certain Federal student loans H.R. 1956 by HINOJOSA (D-TX) Pell Grant Protection Act H.R. 1958 by HINOJOSA (D-TX) Year-Round Pell Grant Restoration Act H.R. 2192 by TAKANO (D-CA) PRO Students Act H.R. 2267 by COLLINS (R-NY) Protecting All College Tuition (PACT) H.R. 2364 by CARNEY (D-DE) Protect Student Borrowers Act of 2015 H.R. 2429 by McDERMOTT (D-WA) Student Loan Tax Debt Relief Act H.R. 2518 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 2521 by EDWARDS (D-MD) Restoring Education and Learning (REAL) Act H.R. 2542 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2015 H.R. 3157 by ROKITA (R-IN) Student Privacy Protection Act H.R. 3372 by LOVE (R-UT) Flexibility to Innovate for College Affordability Act H.R. 3432 by YOUNG (R-IN) Investing in Student Success Act H.R. 3594 by BISHOP (R-MI) Higher Education Extension Act H.R. 3861 by DAVIS (R-IL) legislation to extend employer provided education assistance to employer provided loan repayment assistance H.R. 4773 by WALBERG (R-MI) Protecting Workplace Advancement and Opportunity Act H. Res. 26 by GOODLATTE (R-VA) Strongly supporting the quality and value of diversity and innovation in the Nations higher education institutions, and strongly disagreeing with the Presidents proposal to create and administer a Postsecondary Institution Ratings System H. Res. 294 by MESSER (R-IN) Expressing support for the continuation of the Perkins Loan Program

No specific bill number: matters relating to tax policy for retirement savings. H.R. 3861: Employer Participation in Student Load Assistance Act H.R. 1713: Student Load Repayment Assistance Act S:2457: Employer Participation in Repayment Act

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

Legislation relating to market place lending regulation - proposed legislation re this issue. Employer assistance in student loan repayment - HR 3861, Employer Participation in Student Loan Assistance Act; S 2457, Employer Participation in Repayment Act of 2016.

Client expense: Not reported · Firm income: $100,000

FY 2017 Federal Budget Proposal - retirement policy initiatives Tax reform - employer sponsored retirement plans Defined Benefit Plan Issues Mortality table updates De-risking pensions methods Non-discrimination issues affecting defined benefit plans PGBC premiums Hybrid plan rules Pension Portability Act - S. 2147/H.R. 4029 Defined Contribution plan issues Lifetime income Plan fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 Retail Investors Protection Act - H.R. 1090 The Lifetime Income Disclosure Act - S. 1317/H.R. 2317 Retirement Choice Protection Act of 2015 - H.R. 3922 Small Businesses Add Value for Employees Act (SAVE) Act of 2015 - H.R. 4067 Womens Pension Protection Act of 2015 - S. 2110/H.R. 4235 Affordable Retirement Advice Protection (ARAP) Act - H.R. 4293 Strengthening Access to Valuable Education & Retirement Support (SAVERS) Act - H.R. 4294 The Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656 Re-proposed Definition of Fiduciary Rule - Conflict of Interest Rule Executive & nonqualified deferred compensation Multiemployer pension plan issues Multiple employer plans (MEPs) Retirement plan access proposals - state retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues - Healthy Families Act, S.497/H.R. 932, Working Families Flexibility Act, S. 233 Student loan repayment benefit - Employer Participation in Student Loan Assistance Act - S. 2467/H.R. 3861

Client expense: $265,502 · Firm income: Not reported

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

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

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

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

Issues pertaining to Title IV of the Higher Education Act, and the Higher Education Act Reauthorization; Issues related to student loan servicing and collections; HR 2363, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; S 1309, FAIR Student Credit Act of 2015 - a bill to provide for the removal of default information from a borrowers credit report with respect to certain rehabilitated education loans; HR 3861, Employer Participation in Student Loan Assistance Act - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided educational assistance to employer payments of qualified education loans; S2457, Employer Participation in Repayment Act of 2016 - a bill to amend the Internal Revenue Code of 1986 to extend the exclusion for employer-provided education assistance to employer payments of student loans.

Client expense: $710,000 · Firm income: Not reported

S. 108 by ALEXANDER (R-TN) Financial Aid Simplification and Transparency Act of 2015 S. 153 by HATCH (R-UT) I-Squared Act of 2015 (STEM/Immigration legislation) S. Res. 267 by BALDWIN (D-WI) Perkins Loan Extension Resolution S. 335 by GRASSLEY (R-IA) legislation to improve IRC Sec. 529 Plans S. 355 by KAINE (D-VA) Teach Safe Relationships Act of 2015 S. 559 by BURR (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 590 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 649 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2015 S. 699 by SCHUMER (D-NY) legislation to extend and modify the American Opportunity Tax Credit S. 706 by BOXER (D-CA) SOS Campus Act S. 729 by DURBIN (D-IL) Fairness for Struggling Students Act S. 923 by GRAHAM (R-SC) Healthy Relationships Act of 2015 S. 1060 by HIRONO (D-HI) Pell Grant Protection Act S. 1061 by HIRONO (D-HI) Pell Grant Cost of Tuition Adjustment Act S. 1102 by REED (D-RI) Protect Student Borrowers Act of 2015 S. 1106 by PORTMAN (R-OH) Go to High School, Go to College Act of 2015 S. 1195 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 1341 by VITTER (R-LA) Student Privacy Protection Act S. 1664 by CARPER (D-DE) Military and Veterans Education Protection Act Unnumbered by REED (D-RI) Educator Preparation Reform Act S. 1695 by BLUNT (R-MO) FY16 Labor-HHS Appropriations S. 1939 by SHAHEEN (D-NH) Student Protection and Success Act S. 2098 by MURPHY (D-CT) Students before Profits Act S. 2111 by BENNET (D-CO) Higher Education Innovation Act S. 2191 by WYDEN (D-OR) PARTNERSHIPS ACT (higher education tax and spending legislation) H.R. 509 by RANGEL (D-NY) Student Loan Interest Deduction Act of 2015 H.R. 529 by JENKINS (R-KS) legislation to improve IRC Sec. 529 Plans H.R. 644 by REED (R-NY) America Gives More Act of 2015 H.R. 970 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 1060 by HIRONO (D-HI) Pell Grant Protection Act H.R. 1062 by HIRONO (D-HI) Year-Round Pell Grant Restoration Act H.R. 1260 by DOGGETT (D-TX) American Opportunity Tax Credit Act of 2015 H.R. 1287 by DESANTIS (R-FL) Higher Education Reform and Opportunity Act of 2015 H.R. 1310 by MALONEY (D-NY) Campus Accountability and Safety Act H.R. 1314 by MEEHAN (R-PA) Bipartisan Budget Act of 2015 H.R. 1399 by FRANKEL (D-FL) to authorize and improve a grant program to assist institutions of higher education in establishing, maintaining, improving and operating Veteran Student Centers H.R. 1434 by COURTNEY (D-CT) to amend HEA to provide for refinancing of certain Federal student loans H.R. 1490 by DAVIS (D-CA) SOS Campus Act H.R. 1956 by HINOJOSA (D-TX) Pell Grant Protection Act H.R. 1958 by HINOJOSA (D-TX) Year-Round Pell Grant Restoration Act H.R. 2029 by DENT (R-PA) Consolidated Appropriations Act of FY 2016 (PL 114-113) H.R. 2267 by COLLINS (R-NY) Protecting All College Tuition (PACT) H.R. 2364 by CARNEY (D-DE) Protect Student Borrowers Act of 2015 H.R. 2429 by McDERMOTT (D-WA) Student Loan Tax Debt Relief Act H.R. 2518 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 2521 by EDWARDS (D-MD) Restoring Education and Learning (REAL) Act H.R. 2542 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2015 H.R. 2680 by SPEIER (D-CA) HALT Campus Sexual Violence Act H.R. 3020 by COLE (R-OK) FY16 Appropriations for Labor-HHS-Education H.R. 3141 by MALONEY (D-NY) Teach Safe Relationships Act of 2015 H.R. 3403 by SALMON (R-AZ) Safe Campus Act of 2015 H.R. 3408 by SESSIONS (R-TX) Fair Campus Act of 2015 H.R. 3432 by YOUNG (R-IN) Investing in Student Success Act H.R. 3594 by BISHOP (R-MI) Higher Education Extension Act H.R. 3861 by DAVIS (R-IL) legislation to extend employer provided education assistance to employer provided loan repayment assistance H. Res. 26 by GOODLATTE (R-VA) Strongly supporting the quality and value of diversity and innovation in the Nations higher education institutions, and strongly disagreeing with the Presidents proposal to create and administer a Postsecondary Institution Ratings System H. Res. 294 by MESSER (R-IN) Expressing support for the continuation of the Perkins Loan Program

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of student loan repayment assistance, including S 2099, the Student Loan Relief Act, and HR 3861, the Employer Participation in Student Loan Assistance Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE