Family Savings Act of 2018

Issues related to retirement and taxation. Issues related to electronic delivery of IRC-and ERISA-mandated statements and disclosures. H.R. 4610/S. 3795, RETIRE Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). H.R. 4604, Increasing Access to a Secure Retirement Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to retirement and taxation. Issues related to employee benefit plan administration and electronic delivery of IRC- and ERISA- mandated statements and disclosures. H.R. 4610/S. 3795, RETIRE Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax incentives for retirement savings. Issues regarding investment offerings in defined contribution plans. Legislation to expand the employee-sponsored retirement system. Issues related to lifetime income products in qualified retirement plans. Proposals to increase annuitization within qualified retirement plans. Issues related to employee benefit administration and electronic delivery of ERISA-mandated statements and disclosures. Proposals that would consolidate various retirement and IRA types. H.R. 4610/S. 3795, RETIRE Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 1439, Increasing Access to a Secure Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax incentives for retirement savings. Issues related to electronic delivery of IRC-and ERISA-mandated statements and disclosures. Issues related to lifetime income. Proposals related to tax treatment of retirement plans, IRAs, and annuity products. H.R. 4610/S. 3795, RETIRE Act (115th Congress). H.R. 4604, Increasing Access to a Secure Retirement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). Executive Order 13847, Strengthening Retirement Security in America. S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 1994, Setting Every Community Up for Retirement Enhancement Act. S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H.R. 4523, the Automatic Retirement Plan Act (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). H.R. 4637, the SAVE Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2526 / H.R. 5282 - The Retirement Enhancement and Savings Act (RESA) Issue: Retirement Security H.R. 6757, The Family Savings Act. Issue: Retirement Security S.2474 - Retirement Savings Lost and Found Act of 2018. Issue: Facilitates location of lost participants. H.R. 3857 - Protecting Advice from Small Savers Act of 2017. Issue: Nullifies the DOLs fiduciary rule. H.R. 854 - the Retirement Security for American Workers Act. Issue: expanding retirement savings plans. S. 1383: Retirement Security Act of 2017. Issue: retirement security H.R. 2055/ S. 868 - Lifetime Income Disclosure Act. Issue: lifetime income illustration H.R. 2823, the Affordable Retirement Advice for Savers Act. Issue: alternative to the DOL fiduciary rule H.R. 4610, the RETIRE Act. Issue: electronic delivery of retirement statements. H.R. 4524, the Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. H.R. 4523, the Automatic Retirement Plan Act. Issue: mandatory 401(k) H.R. 4637, The Small Businesses Add Value for Employees (SAVE) Act of 2017. Issue: various retirement savings improvement provisions. H.R. 4604, The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans retirement security and annuity selection safe harbor. H.R. 3910, Amends the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution retirement savings plans portable. H,R. 3596, Rightsizing Pension Premiums Act of 2017: amends ERISA to alter the premiums for CSEC organizations. (Discussed this bill in the context of RESA) H.R. 1962, Retirement Security Preservation Act of 2017: provides relief to DB plans related to non-discrimination testing. (Discussed this bill in the context of RESA) HR 6990, Portable Retirement and Investment Account (PRIA) Act. Creates a government-run retirement system. S. 3781, the Retirement Security and Savings Act. Contains numerous provisions that simplify and expand retirement coverage. S. 3771, Retirement Parity for Student Loans Act. Allows employers to provide a match to an employees retirement account in the amount of their yearly student loan payment. Pub.L. 111-148-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R.4225/S.2241 Legislation amending Affordable Care Act provisions on health exchange assessments. Issue: Health Exchange Assessments HR 6157, Pub.L.115-245 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. H.R. ___/S.___ Draft legislation on tax treatment and consumer financing for long-term care insurance. Issue: expanding long term care insurance coverage. Issue: LTC H.R.____/S._____ Draft legislation to expand IRC Section 125 cafeteria plans to include long term care insurance. Issue: expanding long term care insurance. Issue: LTC H.R.___/S._____ Draft legislation to allow auto enrollment of private disability insurance in employer provided plans. Issue: Disability insurance H.R. 5138 and HR 6128 Legislation to expand use of HSAs. S. 337/HR 947 FAMILY Act to provide for federal benefit for paid family and medical leave. Issue: disability insurance S. 3412 Extension of paid family medical leave tax credit for employers. Issue: disability insurance

Client expense: $1,024,543 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1, An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, including implementation of GILTI provisions; H.R. 469, Sunshine for Regulatory Decrees and Settlements Act of 2017; H.R. 1524, Superfund Polluter Pays Act; H.R. 1531, Superfund Reinvestment Act; H.R. 1670, Infrastructure 2.0 Act; H.R. 4318, Miscellaneous Tariff Bill Act of 2017; H.R. 6756, American Innovation Act of 2018; H.R. 6757, Family Savings Act of 2018; H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018; S. 119, Sunshine for Regulatory Decrees and Settlements Act of 2017; S. 2108, Miscellaneous Tariff Bill Act of 2017; S. Res. 4, A resolution to constitute the majority party's membership on certain committees; S. Res. 46, An original resolution authorizing expenditures by the Committee on the Budget; Senate Concurrent Resolutions Establishing the congressional budget; FY 2018 Budget Bills; Alternative Fuel Tax Credit; Fuel Cell Property Tax Credit; Investment Tax Credit; Sec 385; Tax Reform

Client expense: $1,940,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 1, An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, including implementation of GILTI provisions; H.R. 469, Sunshine for Regulatory Decrees and Settlements Act of 2017; H.R. 1524, Superfund Polluter Pays Act; H.R. 1531, Superfund Reinvestment Act; H.R. 1670, Infrastructure 2.0 Act; H.R. 4318, Miscellaneous Tariff Bill Act of 2017; H.R. 6756, American Innovation Act of 2018; H.R. 6757, Family Savings Act of 2018; H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018; S. 119, Sunshine for Regulatory Decrees and Settlements Act of 2017; S. 2108, Miscellaneous Tariff Bill Act of 2017; S. Res. 4, A resolution to constitute the majority party's membership on certain committees; S. Res. 46, An original resolution authorizing expenditures by the Committee on the Budget; Senate Concurrent Resolutions Establishing the congressional budget; FY 2018 Budget Bills; Alternative Fuel Tax Credit; Fuel Cell Property Tax Credit; Investment Tax Credit; Sec 385; Tax Reform

Client expense: $2,250,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Issues related to IRA and pension reform. Issues related to investment advice made in connection with retirement products: H.R. 355, H.J.Res. 66, H.J.Res. 67, H.R.2055, S.868, S.J.Res.32, S.J.Res.33 and H.R. 3857. Issues related to individuals and businesses investing in retirement vehicles, plan funding limits, participation and disclosure rules, exemptions, employer and plan sponsor duties and safe harbors including: H.R. 1, H.R. 3653, H.R. 3910, H.R. 3499, H.R. 3902, H.R. 4604, H.R. 4524, H.R. 937, S. 2526, H.R. 5282 and H.R. 6757.

Client expense: $578,000 · Firm income: Not reported

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

Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer provided qualified and non-qualified benefit programs, health insurance and, compensation received through Section 199A of the IRC including: H.R. 1, S. 28, H.R. 247, H.R. 394, H.R. 246, S. 58, H.R. 173, H.R. 1628, H.Con.Res. 71, H.R. 3653, H.R. 3910, H.R. 3499, H.R. 3902 and H.R. 6757.

Client expense: $578,000 · Firm income: Not reported

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

H.R. 1, An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, including implementation of GILTI provisions; H.R. 469, Sunshine for Regulatory Decrees and Settlements Act of 2017; H.R. 1524, Superfund Polluter Pays Act; H.R. 1531, Superfund Reinvestment Act; H.R. 1670, Infrastructure 2.0 Act; H.R. 4318, Miscellaneous Tariff Bill Act of 2017; H.R. 6756, American Innovation Act of 2018; H.R. 6757, Family Savings Act of 2018; H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018; S. 119, Sunshine for Regulatory Decrees and Settlements Act of 2017; S. 2108, Miscellaneous Tariff Bill Act of 2017; S. Res. 4, A resolution to constitute the majority party's membership on certain committees; S. Res. 46, An original resolution authorizing expenditures by the Committee on the Budget; Senate Concurrent Resolutions Establishing the congressional budget; FY 2018 Budget Bills; Alternative Fuel Tax Credit; Fuel Cell Property Tax Credit; Investment Tax Credit; Sec 385; Tax Reform

Client expense: $1,940,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 1, An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, including implementation of GILTI provisions; H.R. 469, Sunshine for Regulatory Decrees and Settlements Act of 2017; H.R. 1524, Superfund Polluter Pays Act; H.R. 1531, Superfund Reinvestment Act; H.R. 1670, Infrastructure 2.0 Act; H.R. 4318, Miscellaneous Tariff Bill Act of 2017; H.R. 6756, American Innovation Act of 2018; H.R. 6757, Family Savings Act of 2018; H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018; S. 119, Sunshine for Regulatory Decrees and Settlements Act of 2017; S. 2108, Miscellaneous Tariff Bill Act of 2017; S. Res. 4, A resolution to constitute the majority party's membership on certain committees; S. Res. 46, An original resolution authorizing expenditures by the Committee on the Budget; Senate Concurrent Resolutions Establishing the congressional budget; FY 2018 Budget Bills; Alternative Fuel Tax Credit; Fuel Cell Property Tax Credit; Investment Tax Credit; Sec 385; Tax Reform

Client expense: $2,250,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 761 and S. 270, Pension and Budget Integrity Act - Legislation seeking to prohibit Congress from using PBGC premium increases as a way to balance the federal budget H.R. 3596, Rightsizing Pension Premiums Act of 2017 - Bifurcates the PBGC premium payment system by employee count H.R. 6757, Family Savings Act of 2018 - Employer-based retirement plans and new individual savings options S. 225, Retirement Enhancement and Savings Act of 2018 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements for tax-favored retirement savings accounts and employer-provided retirement plans

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

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

Implementation of PL 115-97 - including international tax issues and interest expense deductibility. H.R. 6760, H.R. 6757, H.R. 6756 - Tax Reform 2.0 - entire bills. H.R. 6444 - Capital Gains Relief Act - entire bill.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of PL 115-97 including international tax issues and interest expense deductibility. H.R. 6760, H.R. 6757 and H.R. 6756 - Tax Reform 2.0 -entire bills. H.R. 6444 - Capital Gains Inflation Relief Act - entire bill.

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

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

HR 6757 The Family Savings Act of 2018 Monitoring for any technical corrections or amendments to the Tax Reform legislation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to retirement security including: retirement plan standards, savings initiatives, best interest standard of care, lifetime income opportunities and pension reform. HR 854 The Retirement Security for American Workers Act. Issue: expanding retirement savings plans. S 1383 Retirement Security Act of 2017. Issue: retirement security. HR 6757 The Family Savings Act. Issue: retirement security. HR 2055 / S 868 Lifetime Income Disclosure Act. Issue: lifetime income illustration. Draft legislation to facilitate disability income insurance options for employees including automatic enrollment. S 2526 / HR 5282 The Retirement Enhancement and Savings Act (RESA). Issue: retirement security. HR 4610 The RETIRE Act. Issue: electronic delivery of retirement statements. HR 4524 The Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. HR 4523 The Automatic Retirement Plan Act. Issue: mandatory 401(k). HR 4637 The Small Business Add Value for Employees (SAVE) Act of 2017. Issue: retirement savings improvement provisions. HR 4604 The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans' retirement security and annuity selection safe harbor. HR 3910 Amends the Internal Revenue Code to make lifetime income and managed account options of defined contribution retirement savings plans portable. PL 111-148 The Patient Protection and Affordable Care Act. Issue: assessments under state-based insurance exchanges. S 2241 / HR 4225 Legislation amending the Affordable Care Act provision on health exchange assessments. Issue: health exchange assessments. S 3781 The Retirement and Savings Act. Issue: provisions that simplify and expand retirement coverage. HR 6157 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. Draft legislation on tax treatment and consumer financing for long term care insurance. Issue: expanding long term care insurance coverage. S 337 / HR 947 FAMILY Act. Issue: disability insurance. S 3412 Extension of paid family and medical leave tax credit for employers.

Client expense: $190,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.3988/S. 2123 - Universal Charitable Giving Act of 2017 - This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual. H.R. 5771 - Charitable Giving Tax Deduction Act - This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law. H.Con.Res.34 - Recognizing the 100th anniversary of the charitable contribution deduction. S.1817 - Public Good IRA Rollover Act of 2017 - This bill amends the Internal Revenue Code to revise the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purpose. Tax Reform 2.0 - H.R. 6756 - American Innovation Act of 2018, H.R. 6757 - Family Savings Act of 2018, and H.R. 6760 - Protecting Family and Small Business Tax Cuts Acts of 2018

Client expense: $25,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

General lobbying on issues impacting corporate taxation, including the following specific bills: H.R.1 - Tax Cuts and Jobs Act (implementation provisions); H.R.184 - Protect Medical Innovation Act of 2017 (provisions on excise tax on medical devices); H.R.1393/S.540 - Mobile Workforce State Income Tax Simplification Act of 2017 (as it relates to changes to non-resident personal income tax returns); H.R.2193 - Remote Transaction Parity Act of 2017 (provisions related to sourcing issues for interstate sales and telecom tax simplification); H.R.6756 - American Innovation Act (provisions relating to corporate taxation); H.R.6757 - Family Savings Act (provisions relating to corporate taxation); H.R.6760 - Protecting Family and Small Business Tax Cuts Act of 2018 (provisions relating to corporate taxation); S.976 - Marketplace Fairness Act of 2017 (provisions related to sourcing issues for interstate sales and telecom tax simplification); Draft Tax, Technical and Clerical Corrections Act (provisions related to corporate taxation); and House Amendment to the Senate Amendment to H.R.88 (provisions related to corporate tax rate and tax extenders).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; tax deferral of pension contributions and earnings (tax reform legislation); Section 5001 of H.R. 1, tax reform legislation as passed by the House of Representatives, applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Secure Annuities for Employee (SAFE) Retirement Act; Office of State and Local Finance public pension plan interests; infrastructure financing; ACA excise tax; Public Employee Pension Transparency Act (PEPTA); Joint Select Committee on Solvency of Multiemployer Plans deliberations; infrastructure financing; H.R 6757, Family Savings Act

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

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

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings (tax reform legislation); Section 5001 of H.R. 1, tax reform legislation as passed by the House of Representatives, applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Secure Annuities for Employee (SAFE) Retirement Act; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); Joint Select Committee on Solvency of Multiemployer Plans deliberations; H.R 6757, Family Savings Act

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

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

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings (tax reform legislation); Section 5001 of H.R. 1, tax reform legislation as passed by the House of Representatives, applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Secure Annuities for Employee (SAFE) Retirement Act; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); Joint Select Committee on Solvency of Multiemployer Plans deliberations; H.R 6757, Family Savings Act

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

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

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; tax deferral of pension contributions and earnings (tax reform legislation); Section 5001 of H.R. 1, tax reform legislation as passed by the House of Representatives, applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Secure Annuities for Employee (SAFE) Retirement Act; Office of State and Local Finance public pension plan interests; infrastructure financing; ACA excise tax; Public Employee Pension Transparency Act (PEPTA); Joint Select Committee on Solvency of Multiemployer Plans deliberations; infrastructure financing; H.R 6757, Family Savings Act

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

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

NETWORK believes a strong and prosperous society requires everyone to contribute. Without taxes there would be no public education and health systems, safe communities, secure retirements, reliable transportation systems, breakthrough research for medical cures, clean renewable energy, and an economic security system to protect and boost struggling families. NETWORK believes the current federal tax system allows and encourages the wealthy and corporations to avoid paying their fair share of taxes and is fundamentally unjust. To create an economy that works for all, the wealthy and corporations should pay more in taxes than they pay now. NETWORK believes corporations derive enormous benefits from the public investments and protections that our tax dollars support and they have a responsibility to contribute. The tax incentives for multinational corporations to shift jobs and profits offshore to avoid taxation should be eliminated, which would level the playing field for small businesses and domestic corporations For decades, wealth and income have grown more and more concentrated in fewer and fewer hands. NETWORK opposes any tax plan that provides tax relief for wealthy individuals and further skews the economy and the tax code away from the vast majority of working people. NETWORK strongly opposed the Tax and Job Act and opposes any tax corrections bill flowing from the underlying act. The bill was fiscally irresponsible, provided enormous new tax benefits to the wealthy and corporations, and failed to provide tax relief for low income working families and individuals. NETWORK opposed the H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018 H.R. 6757, Family Savings Act of 2018 & H.R. 6756, American Innovation Act of 2018″. These tax bills drain our national treasure and overwhelmingly enrich the wealthy. NETWORK supports expanding the Earned Income Tax Credit for younger low income workers and workers with grown children who are currently taxed into poverty. NETWORK supports expanding the Child Tax Credit by making the credit fully refundable and indexing the credit to make it more accessible for low income children. NETWORK supports reform of the Mortgage Interest Deduction. This tax incentive costs the federal government $70 billion a year and largely benefits the highest-income families. Those funds should be reinvest in housing program for low income families and to create a new renter tax credit to help the lowest-income renters afford decent, stable housing. NETWORK supports the Low Income Housing Tax Credit as a way to encourage the development of low income housing.

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE, U.S. Trade Representative (USTR)

H.R. 25 - The Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R. 33 - Small Business Regulatory Flexibility Improvements Act This bill modifies the rulemaking requirements and procedures of federal agencies (excluding Congress, U.S. courts, U.S. territories and possessions, and the District of Columbia) under the Regulatory Flexibility Act of 1980 (RFA) and the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA). NSBA supports. H.R. 76 - Separation of Powers Restoration Act of 2017 This bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of: (1) constitutional and statutory provisions, and (2) rules made by agencies. NSBA supports. H.R. 88 -- Retirement, Savings, and Other Tax Relief Act of 2018 and Taxpayer First Act of 2018 H.R. 88 would make a variety of changes to the tax code. Division A of the bill would extend many tax provisions that expired at the end of 2017 and provide tax relief for victims of disasters. The bill would also modify the requirements for tax-favored savings accounts and employer-provided retirement plans, change the deduction for start-up and organizational expenditures, make technical corrections to Public Law 115-97, and eliminate the increase in unrelated business taxable income related to certain transportation fringe benefits. Division B of the bill would make numerous changes to rules governing the Internal Revenue Service (IRS). NSBA supports. H.R. 198 -- Death Tax Repeal Act of 2017 This bill repeals the federal estate, gift, and generation-skipping transfer taxes. NSBA supports. H.R. 561 - Small Business Job Protection Act of 2017 This bill amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "applicable large employer," for purposes of the mandate requiring employers to provide health insurance for their employees, to mean an employer with at least 100 full-time employees (currently, 50). NSBA supports. H.R. 631 - Death Tax Repeal Act of 2017 This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. The bill provides for an inflation adjustment to such exemption amount. NSBA supports. H.R. 1105 - Stop WOTUS Act To repeal the rule entitled "Clean Water Rule: Definition of 'Waters of the United States. NSBA supports H.R. 1314 - Renewable Fuel Standard Repeal Act The bill would remove the renewable fuel standard. NSBA is monitoring. H.R. 1339 - Freedom from Government Competition Act Legislation that would require federal agencies to rely on the private sector when providing goods and services that are readily available. NSBA supports. H.R. 1773 - The Clarity for Americas Small Contractors Act of 2017 Amends the Small Business Act to improve reporting on small business goals, achieve uniformity in procurement terminology, clarify the role of small business advocates, and for other purposes. NSBA supports. H.R. 1774 - The Developing the Next Generation of Small Business Act of 2017 Amends the Small Business Act to provide for improvements to small business development centers, the women's business center program, the SCORE program, and for other purposes. NSBA supports. H.R. 3170 - Small Business Development Center Cyber Training Act This bill amends the Small Business Act to require the Small Business Administration to establish a program for certifying employees of small business development centers to provide cybersecurity planning assistance to small businesses. NSBA supports. H.R. 3717 - the Small Business Owners Tax Simplification Act H.R 3717 introduces a number of provisions to benefit small businesses, such as aligning estimated payment deadlines and tax filing thresholds, as well as tackling inconsistencies in reporting requirements. NSBA supports. H.R. 3798 -- Save American Workers Act It delays the ACAs employer mandate, further postpones the so-called Cadillac tax on high-cost health plans and changes the definition of a full-time worker to someone employed 40 hours a week, up from 30 hours. In a win for the sun-tanning lobby, it would repeal ACAs 10 percent tax on indoor tanning salons. NSBA supports. H.R. 4111 - Spurring Business in Communities Act This bill amends the Small Business Investment Act of 1958 to: require the Small Business Administration (SBA), in reviewing and processing a small business investment company's (SBIC's) application, to give first priority to an SBIC applicant located in an underlicensed state (i.e., a state in which the number of licensees per capita is less than the median number of licensees per capita for all states) with below median financing; and exempt applicants in underlicensed states from certain SBA capital requirements. NSBA supports. H.R. 4616 - Employer Relief Act of 2018 It provide for a temporary moratorium on the employer mandate until Jan. 1, 2019 and delay for one year- until after Dec. 31, 2020-the implementation of the Cadillac Tax. NSBA supports. H.R. 4754 - Change Order Transparency for Federal Contractors Act Amend the Small Business Act to provide prospective construction contractors with information about an agency's policies on the administration of change orders to allow such contractors to make informed business decisions regarding the pricing of bids or proposals, and for other purposes. NSBA supports. H.R. 4886 - Permanent Tax Cuts for Americans Act This bill makes permanent the provisions of subtitle A (Individual Tax Reform) and subtitle B (Alternative Minimum Tax) of P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act) that are currently scheduled to terminate on December 31, 2025. NSBA supports. H.R. 5236 - Main Street Employee Ownership Act Expands opportunities available to employee-owned business concerns through Small Business Administration loan programs, and for other purposes. NSBA supports. H.R. 5340 - Support Technology & Research for Our Nations Growth and Economic Resilience (STRONGER) Patents Act The STRONGER Patents Act would restore patents as property rights, make standards of protections in courts uniform, and protect start-ups from being out-resourced by technology incumbents. NSBA supports. H.R. 5660 - The Small Business Credit Card Act The measure provides small-business owners the same consumer protections as individual credit card holders, by protecting small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports. H.R. 5728 - The Workplace Democracy Act The bill narrows who can lawfully be classified an independent contractor, nullify state right-to-work laws, and allow workers to vote in a union campaign through the informal method of card check instead of a secret-ballot vote. NSBA opposes. H.R. 6199 -- Restoring Access to Medication Act of 2018 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to be used for menstrual care products. NSBA supports. H.R. 6264 - Restoring Americas Leadership in Innovation Act Bill offers various reforms and other improvements to the current U.S. patent system and helps to reverse prior bills discouraging innovation in the U.S. by weakening patents. NSBA supports. H.R. 6301 - Promoting High-Value Health Care through Flexibility for High Deductible Health Plans Act of 2018 It expands access and enhances the utility of HSAs by offering health plans a certain amount of flexibility in their plan design while still maintaining eligibility for HSA contributions. This flexibility will allow insurers to offer coverage for high-value, low-cost services like telehealth, chronic disease management (e.g. diabetic testing strips), or primary care visits below the deductible. NSBA supports. H.R. 6305 - Bipartisan HSA Improvement Act of 2018 The bill would allow eligible individuals to make HSA contributions if a spouse has a flexible spending account and permit flexible spending accounts and health reimbursement account terminations or conversions to fund HSAs. NSBA supports. H.R. 6306 - Health Care Security Act of 2018 It expands access and enhances the utility of HSAs by: (1) increasing the contributions limits for HSAs; (2) permitting spousal catch-up contributions into the same account; and (3) creating a grace period for medical expenses incurred before the establishment of an HSA. NSBA supports. H.R. 6311 - The Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act The bill expands access and use of Health Savings Accounts (HSAs) and lowers premiums on health care plans. NSBA supports. H.R. 6314 - Health Savings Act of 2018 H.R. 6314 expands eligibility and access to HSAs by allowing plans categorized as catastrophic and bronze in the individual and small group markets to qualify for HSA contributions. NSBA supports. H.R. 6316 - Small Business Advocacy Improvements Act of 2018 H.R. 6316 allows the SBA Office of Advocacy to examine the role of small business in international economies and to represent small business views before foreign governments and international entities. NSBA supports. H.R. 6321 - Investment Adviser Regulatory Flexibility Improvement Act The legislation directs the SEC to consider alternative methods for businesses or organizations to qualify as a small business or small organization for the purposes of assessing the regulatory impact on investment advisors. NSBA supports. H.R. 6330 - Small Business Runway Extension Act of 2018 H.R. 6330 modifies SBAs size calculation to provide small businesses with more time to be considered small for the purposes of SBAs small business programs. NSBA supports. H.R. 6347 - 7 (a) Real Estate Harmonization Act H.R. 6347 updates SBAs 7(a) Loan Programs commercial real estate appraisal threshold. NSBA supports. H.R. 6348 - Small Business Access to Capital and Efficiency (ACE) Act H.R. 6348 reduces burdens and conflicting regulations for small businesses by updating the Small Business Administrations 504/Certified Development Company Loan Programs commercial real estate appraisal threshold. NSBA supports. H.R. 6367 - Incentivizing Fairness in Subcontracting H.R. 6367 allows large prime contractors to take credit for subcontracting to small businesses at lower tiers, provided that prime contractors keep records substantiating subcontracting credit claimed at lower tiers, and creates a new dispute process for small subcontractors to bring nonpayment issues to the agencys small business advocate (Offices of Small and Disadvantaged Business Utilization). NSBA supports. H.R. 6368 - Encouraging Small Business Innovators Act H.R. 6368 makes a series of changes to the Small Business Innovation Research and Small Business Technology Transfer programs, making them easier for small firms to use. NSBA supports. H.R. 6369 - Expanding Contracting Opportunities for Small Businesses Act of 2018 H.R. 6369 increases the size of sole source contract awards for women owned, service-disabled veteran-owned, HUBZone, and socially and economically disadvantaged small businesses, and implements a new eligibility determination process to ensure sole source awards are made to eligible firms. NSBA supports. H.R. 6382 -Clarity on Small Business Participation in Category Management Act of 2018 H.R. 6382 requires the SBA to report federal spending made through designated best-in-class vehicles, and to report on the dollars spent through these vehicles awarded to small businesses. NSBA supports. H.R. 6446 - White House Conference on Small Business Act of 2018 It reauthorizes, and amends, the White House Conference on Small Business Authorization Act from the early 1990s, which is Public Law 101-409. The bill requires the state conferences, regional conferences and the National Conference to occur no earlier than December 31, 2018 and no later than December 1, 2019. NSBA supports. H.R. 6695 -The Trademark Licensing Protection Act of 2018 The bill clarifies that licensing trademarks, and controlling or exercising those trademarks, do not create an employment relationship. NSBA is monitoring. H.R. 6757 - The Family Savings Act of 2018 It includes a variety of provisions aimed at making it easier for smaller businesses to offer tax-qualified retirement savings plans to their employees, encouraging individuals to participate in retirement plans, and promoting savings for nonretirement expenses. NSBA is monitoring. H.R. 6756 - The American Innovation Act of 2018 It includes two provisions intended to boost innovation by allowing new businesses to write off larger amounts of their costs up front as well as allowing a corporation that buys a start-up to retain some of the acquired entitys net operating losses or other tax attributes, like research and development tax credits. NSBA supports. H.R. 6760 - the Protecting Family and Small Business Tax Cuts Act of 2018 Bill would make permanent provisions from the 2017 tax law such as the lower individual income tax rates, the higher standard deduction, the increased and modified child tax credit, the increased exemption and phase-out threshold for the individual alternative minimum tax, the increased estate and gift tax exemption, and the 20 percent deduction for certain pass-through income, all of which are currently set to expire after 2025. NSBA supports. S. 18 - the Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports S. 21 - Regulations from the Executive in Need of Scrutiny (REINS) Act The REINS Act seeks to restore authority to Congress by allowing lawmakers to have final say on regulations with an estimated economic impact of more than $100 million. NSBA supports. S. 34 - Midnight Rule Relief Act The bill would prevent agencies from proposing or finalizing regulations from the day after elections to the day of the next presidential inauguration. NSBA supports S. 205 -- Death Tax Repeal Act of 2017 This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. The bill also provides for an inflation adjustment to such exemption amount. NSBA supports. S. 584 - The Small Business Regulatory Flexibility Improvements Act To require federal agencies to analyze the full impact of a proposed regulation on small businesses during the rulemaking process. NSBA supports. S.791 - Small Business Innovation Protection Act of 2017 To amend the Small Business Act to expand intellectual property education and training for small businesses, and for other purposes. NSBA supports. S. 951 - the Regulatory Accountability Act (RAA) This bill codifies and revises notice-and-comment rulemaking procedures to require federal agencies to consider: (1) whether a rulemaking is required by statute or is within the discretion of the agency, (2) whether existing federal laws or rules could be amended or rescinded to address the problem, and (3) reasonable alternatives for a new rule. NSBA supports. S.1390 - STRONGER Patents Act of 2017 The STRONGER Patents Act takes critical steps to improve the patent system. It treats patents like any other property, permitting injunctions to protect patent owners against infringement during and after court cases. It ensures fairness in Patent Office administrative proceedings, limiting repetitive and harassing challenges against inventors and it ends the diversion of patent application fees to other government spending, ensuring the Patent Office has the funding needed to grant high-quality patents without harmful delay. NSBA supports. S.2108 - The Miscellaneous Tariff Bill Act of 2017 Trims the duties on more than 1,800 imports deemed to not pose a competitive threat to U.S. producers. NSBA supports. S.2283 - The Small Business 7(a) Lending Oversight Reform Act of 2018 Amends the Small Business Act to strengthen the Office of Credit Risk Management within the Small Business Administration, and for other purposes. NSBA supports. S.2708 - Choose Medicare Act Bill creates a Medicare health plan for all ages that would be offered in state and federal health exchanges, as well as the employer-sponsored market. NSBA is monitoring. S. 2800 - Americas Water Infrastructure Act of 2018 A bill to provide for the conservation and development of water and related resources, to authorize the Secretary of the Army to construct various projects for improvements to rivers and harbors of the United States, and for other purposes. NSBA supports. S. 2810 - The Workplace Democracy Act The bill narrows who can lawfully be classified an independent contractor, nullify state right-to-work laws, and allow workers to vote in a union campaign through the informal method of card check instead of a secret-ballot vote. NSBA opposes. S. 3345 - Economic Security for New Parents Act Bill allows those who choose to withdraw from their Social Security benefits early will be able to get at least two months of leave after the arrival of a child by birth or adoption. NSBA is monitoring.

Client expense: $27,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S. 3471 - The "Retirement Enhancement and Savings Act of 2016" H.R. 4610 / S. 3417 (114th)- "Receiving Electronic Statements To Improve Retiree Earnings Act (RETIRE) Act" H.R. 4524 - "Retirement Plan Simplification and Enhancement Act of 2017" H.R. 6757 - "The Family Savings Act of 2018" Dept. of Labor, final rule adding Section 2520.104(b)-1(c) - Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, final rule amending Section 2509, 2510, and 2550 - Definition of term "fiduciary"; conflict of interest rule - retirement investment advice (4/8/16). Dept. of Labor proposed rule amending Section 2550.404a-4 - Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Presidential Memorandum on Fiduciary Duty Rule, February 03, 2017.

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

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

H.R.5282/S.2526 - Retirement Enhancement and Savings Act H.R. 6757-Family Savings Act of 2018

Client expense: $27,333 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

Issues impacting multiple areas of the tax law and code including, tax reform implementation and technical corrections; P.L.115-97; INVEST Act of 2017, S. 1144 (domestic, tax-exempt and international); Tax disaster relief, National Disaster Tax Relief Act of 2017, H.R. 3679; Disaster Tax Relief and Airport and Extension Act of 2017, H.R. 3823; Retirement, Savings, and Other Tax Relief Act of 2018 (House Amendment to the Senate Amendment to H.R. 88); Technical corrections, Consolidated Appropriations Act of 2018, P.L. 115-141; Tax administration and compliance (streamlined critical pay authority, penalty relief, taxpayer service, transcript processing change, IRS modernization and the Taxpayer First Act, H.R. 5444); Identity theft; Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789; IRS and Treasury Priority Guidance Plan; Tax Reform 2.0 - Protecting Family and Small Business Tax Cuts Act of 2018, H.R. 6760, American Innovation Act of 2018, H.R. 6756, and Family Savings Act of 2018, H.R. 6757; Tax preparer issues (including IRS regulation of tax return preparers); Protecting Taxpayer Act, H.R. 3278; Partnership tax issues (including the centralized partnership audits regime and targeted capital accounts and disguised sales); Mobile Workforce State Income Tax Simplification Act of 2017, HR 1393 and S 540; Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789; Section 2704 valuation discount regulations; Section 958 Attribution Rules; Section 642 Excess Deductions of Trusts and Estates; Section 965 Transition Tax; Form 5471 Filing Requirements; Section 199A, Qualified Business Income; IRS Determination Letter Program; IRS 5263C letters on identity verification for estates and trusts; Virtual Currency.

Client expense: $1,310,000 · Firm income: Not reported

Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Issues related to S.2526 - Retirement Enhancement and Savings Act of 2018; H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018; H.R. 6757, Family Savings Act of 2018; H.R. 6756, American Innovation Act of 2018.

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

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

Issues related to retirement security including: retirement plan standards, savings initiatives, best interest standard of care, lifetime income opportunities and pension reform. HR 854 The Retirement Security for American Workers Act. Issue: expanding retirement savings plans. S 1383 Retirement Security Act of 2017. Issue: retirement security. HR 6757 The Family Savings Act. Issue: retirement security. HR 2055 / S 868 Lifetime Income Disclosure Act. Issue: lifetime income illustration. Draft legislation to facilitate disability income insurance options for employees including automatic enrollment. S 2526 / HR 5282 The Retirement Enhancement and Savings Act (RESA). Issue: retirement security. HR 4610 The RETIRE Act. Issue: electronic delivery of retirement statements. HR 4524 The Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. HR 4523 The Automatic Retirement Plan Act. Issue: mandatory 401(k). HR 4637 The Small Business Add Value for Employees (SAVE) Act of 2017. Issue: retirement savings improvement provisions. HR 4604 The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans' retirement security and annuity selection safe harbor. HR 3910 Amends the Internal Revenue Code to make lifetime income and managed account options of defined contribution retirement savings plans portable. PL 111-148 The Patient Protection and Affordable Care Act. Issue: assessments under state-based insurance exchanges. S 2241 / HR 4225 Legislation amending the Affordable Care Act provision on health exchange assessments. Issue: health exchange assessments. S 3781 The Retirement and Savings Act. Issue: provisions that simplify and expand retirement coverage. HR 6157 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. Draft legislation on tax treatment and consumer financing for long term care insurance. Issue: expanding long term care insurance coverage. S 337 / HR 947 FAMILY Act. Issue: disability insurance. S 3412 Extension of paid family and medical leave tax credit for employers.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 761 and S. 270, Pension and Budget Integrity Act - Legislation seeking to prohibit Congress from using PBGC premium increases as a way to balance the federal budget H.R. 3596, Rightsizing Pension Premiums Act of 2017 - Bifurcates the PBGC premium payment system by employee count H.R. 6757, Family Savings Act of 2018 - Employer-based retirement plans and new individual savings options S. 225, Retirement Enhancement and Savings Act of 2018 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements for tax-favored retirement savings accounts and employer-provided retirement plans

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

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R. 761 and S. 270, Pension and Budget Integrity Act - Legislation seeking to prohibit Congress from using PBGC premium increases as a way to balance the federal budget H.R. 3596, Rightsizing Pension Premiums Act of 2017 - Bifurcates the PBGC premium payment system by employee count H.R. 6757, Family Savings Act of 2018 - Employer-based retirement plans and new individual savings options

Client expense: $480,000 · Firm income: Not reported

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

H.R. 5003 - To amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds; entire bill H.R. 6587 - To amend the Internal Revenue Code of 1986 to allow deductions for amounts contributed to a health savings account by individuals enrolled in qualified health plans; entire bill H.R. 6757 - the Family Savings Act of 2018; entire bill H.R. 6937 - Health Savings Modernization Act of 2018; entire bill S. 805 - A bill to impose a tax on certain trading transactions to invest in our families and communities, improve our infrastructure and our environment, strengthen our financial security, expand opportunity and reduce market volatility S. 3197 - SIMPLE Plan Modernization Act; entire bill S. 3473 - Qualified Health Savings Account Distribution Act of 2018; entire bill Congressman Kevin Bradys tax and oversight package; provisions relating to tax

Client expense: $460,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Changes to Pension Nondiscrimination Testing for Defined Benefit Pension Plans (IRS REG-125761-14) S.852 and H.R. 1968 "Retirement Security Preservation Act of 2017" (entire bill) H.R. 6757 "Family Savings Act of 2018" (Sections related to Pension Nondiscrimination)

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

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of the Vice President of the United States, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.1667; H.R.3179; S.2155; H.R.4292; H.R.4296; H.R.4293; H.R.2319; H.R.4790; H.R.4659; H.R.5749; H.R.5961; H.R.6258; H.R.6068; H.R.6147; H.R.6757; H.R.3555; H.R.5282; S.3107; S.2526; S.868; H.R.2055; H.R.695; S.488; H.J.Res.143; - Discussed implementation of the Basel capital accord and issues related to capital and liquidity. Discussed margin issues; and SEC and equity market structure reform. Discussed proposals related to bank structure, capital requirements, capital formation, market structure, and market liquidity, and proxy voting issues. Discussed issues related to financial institution bankruptcy reform, including issues related to resolution and recovery under the Bankruptcy Code. Discussed the recommendations from the Treasury Financial Reports. Discussed BSA/AML. Discussed retirement savings issues, including multi-employer pension plans. Discussed SEC's Best Interest Rule. Discussed money market reform. Discussed issues around financial technology policy.

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

Government targets: Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Natl Economic Council (NEC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

SEC Proposed Regulation Best Interest (17 CFR Part 240). SEC Proposed Commission Interpretation Regarding Standard of Conduct for Investment Advisers; Request for Comment on Enhancing Investment Adviser Regulation (17 CFR Part 275). SEC Proposed Form CRS Relationship Summary; Amendments to Form ADV; Required Disclosures in Retail Communications and Restrictions on the use of Certain Names or Titles (17 CFR Parts 240, 249, 275 and 279). DOL EBSA Proposed Definition of Employer under Section 3(5) of ERISA - Association Retirement Plans and Other Multiple-Employer Plans Rule (29 CFR Part 2510). Legislation and rulemaking affecting annuities, variable life products and retirement savings including Trump Administration and Congressional proposals on tax reform. Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2013, implementation and regulatory reform. A bill to amend the Employee Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents (H.R. 2055, S.868). Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans' access to guaranteed lifetime income solutions. Department of Labor rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act. Financial CHOICE Act of 2017 (H.R. 10). Affordable Retirement Advice for Savers Act (H.R. 2823). Affordable Retirement Advice Protection Act (S.1321). The Protecting Advice for Small Savers (PASS) Act of 2017 (H.R. 3857). The Make America Secure and Prosperous Appropriations Act (H.R. 3354). The FY 2019 Labor, Health and Human Services, and Education (LHHS) funding bill (H.R. 6157). Implementation of Public Law No: 115-97, the Tax Cuts and Jobs Act. The Business of Insurance Regulatory Reform Act (H.R. 3746). The Financial Stability Oversight Council Insurance Member Continuity Act (H.R. 3110, S.1463). The Primary Regulators of Insurance Vote Act of 2018 (H.R. 5666). Portable Retirement and Investment Act (H.R. 6990). Small Business Employees Retirement Enhancement Act (S. 3219). Family Savings Act (H.R. 6757). The Strengthening Financial Security through Short-Term Savings Act (S. 3218). Retirement Security and Savings Act of 2018 (S.3781). Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88).

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

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

DOL - EBSA Proposed Definition of Employer under Section 3(5) of ERISA - Association Retirement Plans and Other Multiple-Employer Plans Rule (29 CFR Part 2510). SEC Proposal - Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts (17 CFR Parts 230, 232, 239, 240, 270, and 274). Legislation and rulemaking affecting annuities, variable life products and retirement savings including Trump Administration and Congressional proposals on tax reform. Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans' access to guaranteed lifetime income solutions. Department of Labor rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act. The Senior Safe Act of 2017 (H.R. 3758, S.223), clarify existing laws to allow and encourage financial service representatives at banks and credit unions, investment advisors, and broker-dealers to report suspected financial fraud targeting seniors to regulators, law enforcement, or adult protective service agencies. The Receiving Electronic Statements to Improve Retiree Earnings Act (H.R. 4610), amends ERISA of 1974 and IRC of 1986 to provide for electronic delivery of pension plan information. The Retirement Savings Lost and Found Act of 2016 (S.3078 - 114th Congress), to increase the portability of and access to retirement savings. Financial CHOICE Act of 2017 (H.R. 10). Sen. Wyden Discussion Draft on Retirement Savings and IRAs (114th Congress). Affordable Retirement Advice for Savers Act (H.R. 2823). Affordable Retirement Advice Protection Act (S.1321). Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (H.R. 2030). The Protecting Advice for Small Savers (PASS) Act of 2017 (H.R. 3857). The Make America Secure and Prosperous Appropriations Act (H.R. 3354). The FY 2019 Labor, Health and Human Services, and Education (LHHS) funding bill (H.R. 6157). The Lifetime Income Disclosure Act (H.R. 2055, S.868). The PROSPERS Act (H.R. 2523, S.1035). Implementation of Public Law No: 115-97, the Tax Cuts and Jobs Act. The Economic Growth, Regulatory Relief and Consumer Protection Act (S.2155). The Automatic Retirement Plan Act of 2017 (H.R. 4523). The Retirement Plan Simplification Act of 2017 (H.R.4524). The Increasing Access to Secure Retirement Act (H.R.4604). The Small Businesses Add Value for Employees (SAVE) Act of 2017 (H.R. 4637). Retirement Enhancement and Savings Act of 2018 (H.R. 5282, S.2526). Consolidated Appropriations Act, 2018 (H.R. 1625). Senior Safe Act 2017 included as Title III (H.R. 2255). Retirement Security Act of 2017 (H.R. 854, S.1383). SAVE Act of 2017 (H.R. 4637). The Commission on Retirement Security Act of 2018 (S.2753). Elder Protection and Abuse Prevention Act (H.R. 6744). Retirement Security Flexibility Act of 2018 (S.3221). Small Business Employees Retirement Enhancement Act (S.3219). Family Savings Act (H.R. 6757). The Strengthening Financial Security through Short-Term Savings Act (S.3218). Senior Security Act of 2018 (H.R.6323). JOBS and Investor Confidence Act of 2018 (S.488). Retirement Security and Savings Act of 2018 (S.3781). Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88).

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

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

Legislation and rulemaking affecting annuities, variable life products and retirement savings, including Trump Administration and Congressional proposals on tax reform. Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions that proposed changes to the Internal Revenue Code, including, but not limited to, the Department of the Treasury's Longevity Annuity Contracts Notice of Proposed Rulemaking (REG-115809-11). Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (H.R. 2030). Implementation of Public Law No: 115-97, the Tax Cuts and Jobs Act. The Automatic Retirement Plan Act of 2017 (H.R. 4523). The Retirement Plan Simplification Act of 2017 (H.R. 4524). The Small Businesses Add Value for Employees (SAVE) Act of 2017 (H.R. 4637). The Affordable Retirement Advice for Savers Act (H.R. 2823). The Graduate Students Savings Act (H.R. 3136, S.1379). The Receiving Electronic Statements To Improve Retiree Earnings Act (H.R. 4610). The Protecting Advice for Small Savers Act of 2017 (H.R. 3857). Retirement Enhancement and Savings Act of 2018 (H.R. 5282, S.2526). Retirement Security Act of 2017 (H.R. 854, S.1383). Small Employer Retirement Savings Auto-Enrollment Credit Act (H.R. 3902). SAVE Act of 2017 (H.R. 4637). H.R.3910 - To amend the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution retirement savings plans portable. Family Savings Act (H.R. 6757). Portable Retirement and Investment Act (H.R. 6990). Retirement Security Flexibility Act of 2018 (S.3221). Small Business Employees Retirement Enhancement Act (S.3219). The Strengthening Financial Security through Short-Term Savings Act (S.3218). The Refund to Rainy Day Savings Act (S.3220). Retirement Security and Savings Act of 2018 (S.3781). Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88).

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

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

Tax and finance issues affecting the insurance industry, including S. 2526 - Retirement Enhancement and Savings Act of 2018 and H.R. 6757 - Family Savings Act of 2018.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax and finance issues affecting the insurance industry, including S. 2526 - Retirement Enhancement and Savings Act of 2018 and H.R. 6757 - Family Savings Act of 2018.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2823, Affordable Retirement Advice for Savers Act S.1321, Affordable Retirement Advice Protection Act H.R. 5282, Retirement Enhancement and Savings Act S. 2526, Retirement Enhancement and Savings Act H.R. 6757, the Family Savings Act of 2018

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2526 - Retirement Enhancement and Savings Act of 2018; Issues related to H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018, H.R. 6757, Family Savings Act of 2018, H.R. 6756, American Innovation Act of 2018.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues impacting corporate taxation; issues related to implementation of HR 1, Tax Cuts and Jobs Act. HR 184, Protect Medical Innovation Act of 2017, as it relates to the excise tax on medical devices HR 1393/S 540, Mobile Workforce State Income Tax Simplification Act of 2017, as it relates to changes to non-resident personal income tax returns HR 2193, Remote Transaction Parity Act of 2017, as it relates to sourcing issues for interstate sales and telecom tax simplification S 976, Marketplace Fairness Act of 2017, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 6756, American Innovation Act, provisions relating to corporate taxation HR 6757, Family Savings Act, provisions relating to corporate taxation HR 6760, Protecting Family and Small Business Tax Cuts Act of 2018, provisions relating to corporate taxation Draft, Tax Technical and Clerical Corrections Act, provisions related to corporate taxation House Amendment to the Senate Amendment to HR 88, provisions related to corporate tax rate and tax extenders

Client expense: $3,270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Economic Council (NEC), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), SENATE, Treasury, Dept of, White House Office

Issues in support of providing for electronic delivery of ERISA mandated retirement information, including H.R. 4610 and S.3795, the RETIRE Act Issues related to tax incentives for retirement savings; encourage retention of current tax incentives Issues related to employee benefit plan administration Issues related to limitations on retirement plan contributions or assets Issues related to state-based and municipal based retirement plans for private sector workers Issues related to multiple-employer retirement plans Issues related to retirement coverage proposals Issues related to expanding relief under IRS Employee Plans Compliance Resolution Systems (EPCRS) Issues related to auto-enrollment safe harbor Issues related to improving, simplifying, and enhancing retirement plans, including the Retirement Enhancement and Savings Act S. 2526 and H.R. 5282, the Retirement Plan Simplification and Enhancement Act H.R. 4524, and the Family Savings Act H.R. 6757 Issues related to lifetime income options Issues related to federal budget implications for retirement and health benefits Issues related to universal savings account vehicles Issues related to portable retirement accounts

Client expense: $900,000 · Firm income: Not reported

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Implementation of PL 115-97 - including international tax issues and interest expense deductibility. H.R. 6760, H.R. 6757, H.R. 6756 - Tax Reform 2.0 - entire bills. H.R. 6444 - Capital Gains Relief Act - entire bill.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

IRC sec. 529, 529A; and tax exempt financing issues; Issues related to taxation of municipal bonds; Tax Reform proposals; H.R. 1874, S. 817 (ABLE Age Adjustment Act), S. 1790; H.R. 5003; H.R. 6757, The Family Savings Act of 2018; Implementation of H.R. 1, Tax Cuts and Jobs Act, (P.L. 115-97); infrastructure and infrastructure financing proposals; H.R. 6760.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE