Employer Participation in Repayment Act of 2019

H.R. 1043/S. 460, Employer Participation in Repayment Act (116th Congress). Student loan retirement match proposal. Issues related to E-notarization. PROSPER Act. S. 1770, Retirement Security and Savings Act. S. 1443/H.R. 2917, Retirement Parity for Student Loans Act. H.R. 2954, Securing a Strong Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform included in Tax Cuts and Jobs Act 529 Plans Preserving Tax-Deferred Treatment of Defined Contribution Plans Preserving the Tax Treatment of Municipal Bonds Infrastructure investment by Life Insurers Retirement Security and Savings Act (S. 1770) The Setting Every Community Up for Retirement Enhancement Act (HR 1994) Student Loans as in the following bill: Retirement Parity for Student Loans Act (S. 1443) (H.R. 2917) American Rescue Plan (H.R. 1319) Employer Participation in Repayment Act (HR 1043/S. 460) The Taxpayer First Act (HR 3151) Health Savings Accounts (HSAs) - Pandemic Healthcare Access Act S.3546/H.R.6338 - Personalized Care Act of 2021 (S. 153 and H.R. 725) Student Loans Remote Notarization, H.R. 3962 SECURE Notarization Act General Account Products CARES Act 7702/Ordinary Tax Treatment for Bonds

Client expense: $320,000 · Firm income: Not reported

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

H.R. 1043/S. 460, Employer Participation in Repayment Act (116th Congress). Student loan retirement match proposal. Issues related to E-notarization. PROSPER Act. S. 1770, Retirement Security and Savings Act. S. 1443/H.R. 2917, Retirement Parity for Student Loans Act. H.R. 2954, Securing a Strong Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform included in Tax Cuts and Jobs Act 529 Plans Preserving Tax-Deferred Treatment of Defined Contribution Plans Preserving the Tax Treatment of Municipal Bonds Net Interest Expense Deduction Reserve Deductions Retirement Enhancement and Savings Act (S. 972, H.R. 1007) Safe Harbor for Plan Sponsors Selecting Annuity Providers on Plan Menus Infrastructure investment by Life Insurers Retirement Security and Savings Act (S. 1431) The Setting Every Community Up for Retirement Enhancement Act (HR 1994) Student Loans as in the following bill: Retirement Parity for Student Loans Act (S. 1428) Stretch IRA Employer Participation in Repayment Act (HR 1043/S. 460) The Taxpayer First Act (HR 3151) Health Savings Accounts (HSAs) Pandemic Healthcare Access Act S.3546/H.R.6338 Personalized Care Act of 2021 (S. 153 and H.R. 725) Student Loans Remote Notarization General Account Products CARES Act 7702/Ordinary Tax Treatment for Bonds

Client expense: $370,000 · Firm income: Not reported

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

H.R. 1043/S. 460, Employer Participation in Repayment Act (116th Congress). Student loan retirement match proposal. Issues related to E-notarization. PROSPER Act. S. 1431, Retirement Security and Savings Act (116th Congress). S. 1428/H.R. 6276, Retirement Parity for Student Loans Act (116th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform implementation; revenues for the Highway Trust Fund; production tax credits for renewable energy; Section 179D; PABs for public buildings, HR 1251/S 932; HR 1043/S 460, related to employer-provided student loan debt assistance; HR 2864; R&D tax credit audit issues; tax provisions included in the CARES Act; PPP loan program as part of CARES Act; restoration of tax deductibility for PPP expenses in year-end stimulus package.

Client expense: $766,080 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

HR 1043/S 460, related to employer provided student loan debt assistance.

Client expense: $766,080 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

HR 1043/S 460, related to employer provided student loan debt assistance.

Client expense: $686,941 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

Tax reform implementation; revenues for the Highway Trust Fund; production tax credits for renewable energy; Section 179D; PABs for public buildings, HR 1251/S 932; HR 1043/S 460, related to employer-provided student loan debt assistance; HR 2864; R&D tax credit audit issues; tax provisions included in the CARES Act; PPP loan program as part of CARES Act.

Client expense: $686,941 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

Tax reform implementation; revenues for the Highway Trust Fund; production tax credits for renewable energy; Section 179D; PABs for public buildings, HR 1251/S 932; HR 1043/S 460, related to employer-provided student loan debt assistance; HR 2864; R&D tax credit audit issues; tax provisions included in the CARES Act; PPP loan program as part of CARES Act.

Client expense: $799,442 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

HR 1043/S 460, related to employer provided student loan debt assistance.

Client expense: $799,442 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

S. 460/H.R. 1043, "Employer Participation in Repayment Act".

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Teacher loan forgiveness programs Community schools related issues TEACH (Teacher Education Assistance for College and Higher Education) Grant program related issues, generally Private school vouchers, micro-grants, or set-asides Student loan relief provisions generally, including debt cancellation S.Res.711, A resolution calling on the President of the United States to take executive action to broadly cancel Federal student loan debt Re-opening public schools and universities related issues and initiatives The Reopen Schools Safety Act H.R.7887, Pandemic Child Hunger Prevention Act H.R.8468, Supporting Teachers with Residency Opportunities and New Grants (STRONG) Act H.R.8460/S.4936, Protecting Our Students in Schools Act H.R.3112, For-Profit Fraud Act H.R.3369, Defending All Veterans In Education Act H.R.3179/S.1775: Protecting Our Students and Taxpayers Act H.R.3662, Relief for Defrauded Students Act H.R.4206, Student and Taxpayer Protection Act H.R.3487, Protections and Regulation for Our (PRO) Students Act H.R.3512/S.867, Preventing Risky Operations from Threatening the Education and Career Trajectories (PROTECT) Students Act School discipline issues, generally PSLF Administrative Improvements Act, Entirety Teacher Workforce related issues including teacher preparation and tutoring services Keeping All Students Safe Act, Entirety S.4865, The Community Schools Expansion Act of 2020, generally Rural Education related issues and initiatives, 2021 Every Student Succeeds Act, Equity indicators Monitor the following: Public Service Loan Forgiveness (PSLF), Improvements and generally Borrower defense rule issues H.R.6363 Student Debt Emergency Relief Act S. 3745, Coronavirus Emergency Borrower Defense Act HR 7294, COVID-19 Perkins Loan Relief Act H.R.1878/S.866, the IDEA Full Funding Act H.R.787/S.213, the SOAR Reauthorization Act H.R.2441/S.1203, the What You Can Do for Your Country Act, Entirety Student Loan Servicing Reform and Consumer Protection related issues Department of Education, Title IX Public Law 116-113, Recognizing Achievement in Classified School Employees Act, Implementation H.R.1364/S.568, Child Care for Working Families Act H.R.2315/S.1172, Keep Our Promise to America's Children and Teachers (PACT) Act Income Share Agreements, generally H.R.5984, COAT Act H.R.6106/S.3405, DIPLOMA Act, Entirety H.R.2574, the Equity and Inclusion Enforcement Act HR 6902, Black History is American History, entirety Lenders Offer Assistance Now (LOAN) Act HR 1043/S.460 - Employer Participation in Repayment Act of 2019 HR 6825, Teacher Loan Forgiveness Improvement Act of 2020 H.R.7848/S.4360, Counseling Not Criminalization in Schools Act Equitable services provisions of CARES Act, interim final rule and ED guidance H.R.865/S.266, Rebuild Americas Schools Act, Entirety H.R.2, Moving Forward Act of 2020, Public School infrastructure issues H.R.2639/S.1418, Strength in Diversity Act H.R.7925/S.4480, Advanced Coursework Equity Act Allison R. Brown Building Just Schools for Children Act

Client expense: $370,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

S.463, the Family and Medical Insurance Leave (FAMILY) Act H.R.1185, the FAMILY Act H.R.6201, the Families First Coronavirus Response Act S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act HR 748, CARES Act H.R.6207, Coronavirus Worker Relief Act S.3476, Coronavirus Worker Relief Act H.R.6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R.6201, the Families First Coronavirus Response Act H.R. 133, the Consolidated Appropriations Act of 2021, this bill extends paid leave provisions from the Families First Coronavirus Response Act (FFCRA) through March 31, 2021 including tax credits available to covered employers that voluntarily continue to offer paid leave under the FFCRA framework H.R.6800, The Heroes Act (COVID-19 Phase 4 Relief Bill) S.1624, HEALS Act H.R.7010, Paycheck Protection Program Flexibility Act of 2020 S. 4116 Paycheck Protection Act extension 2020 S. 1428, Retirement Parity for Student Loans Act S. 460, Employer Participation in Repayment Act of 2019 H.R. 1043, Employer Participation in Repayment Act of 2019 S.3607 -Safeguarding America's First Responders Act of 2020 H.R.6435 - Combating Pandemic Scams Act of 2020 Legislation or regulation related to Apprenticeship Programs Student Debt Related Legislation Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposals Proposals for COVID-19 Business Continuity and Employee Recovery Fund

Client expense: $370,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR2894 - Save the State and Local Tax Deduction for Middle Class Families Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR133 - Consolidated Appropriations Act, 2021 HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR133 - Consolidated Appropriations Act, 2021 HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Employee Retention Tax Credit HR133 - Consolidated Appropriations Act, 2021 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. HR2593 - To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. 529 Account Use for Professional Certifications HR5339 - Freedom To Invest in Tomorrow's Workforce Act Section 1031 Like-Kind Exchanges HR2309 - Real Estate Exchange Fairness Act COVID-19 Relief HR133 - Consolidated Appropriations Act, 2021 HR748 - CARES Act HR6201 - Families First Coronavirus Response Act HR6776 - JOBS Credit Act of 2020 HR6800 - HEROES Act S__ - HEALS Act Communications with Congress regarding tax deductibility for certain business expenses paid for with PPP loans, support for tax extenders and the 179D Energy Efficient Commercial Buildings Deduction, and COVID-19 priorities. Communications with the Internal Revenue Service (IRS) regarding the tax deductibility of certain business expenses paid for with PPP loans and COVID-19 relief priorities. Communications with the Department of Labor (DOL) regarding the overtime rule, independent contractor status/proposals. Communications with the White House regarding the Qualified Opportunity Zones.

Client expense: $25,150,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

S. 145 by SCOTT (R-SC) CHOICE Act S. 233 by BLACKBURN (R-TN) a resolution on freedom of speech at institutions of higher education S. 416 by CARDIN (D-MD) FAFSA Fairness Act of 2019 S. 460 by THUNE (R-SD) Employer Participation in Repayment Act S. 632 LANKFORD (R-OK) Lessening Impediments from Taxes (LIFT) Act S. 681 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 800 by CASSIDY (R-LA) College Transparency Act S. 830 by GILLIBRAND (D-NY) a bill to amend the Federal Work-Study program to permit institutions of higher education to use their Federal Work-Study allocations for full-time, off-campus cooperative education and work-based learning S. 839 by KAINE (D-VA) a bill to extend Federal Pell Grant eligibility of certain short-term programs S. 852 by SCOTT (R-SC) Anti-Semitism Awareness Act of 2019 S. 1279 by JONES (D-AL) FUTURE Act S. 2557 by ALEXANDER (R-TN) Student Aid Improvement Act S. 2667, by ALEXANDER (R-TN) the FAFSA Simplification Act S. 3701 by KLOBUCHAR (D-MN) Supporting Connectivity for Higher Education Students in Need Act S. 4081 by STABENOW (D-MI) the Reopen Schools Safety Act S. 4112 by MURRAY (D-WA) the Coronavirus Child Care and Education Relief Act S. 4317 by CORNYN (R-TX) SAFE TO WORK ACT S. 4408 by HASSAN (D-NH) Upskilling and Retraining Assistance Act S. 4421 by MURPHY (D-CT) TREAT Act Bipartisan State and Local Support and Small Business Protections Act by CASSIDY (R-LA) H.R. 5 by CICILLINE (D-RI) Equality Act H.R. 6 by ROYBAL-ALLARD (D-CA) American Dream and Promise Act H.R. 63 by BANKS (R-IN) Student Loan Disclosure Modernization Act H.R. 133 by CUELLAR (D-TX) Consolidated Appropriations Act 2021 H.R. 6814 by ESHOO (D-CA) Supporting Connectivity for Higher Education Students in Need Act H.R. 925 by LOWEY (D-NY) House Amendment to Senate Amendment, Heroes Act 2.0 H.R. 1043 by PETERS (D-CA) Employer Participation in Repayment Act H.R. 1044 by LOFGREN (D-CA) Fairness for High Skilled Immigrants Act of 2019 H.R. 1075 by CUMMINGS (D-MD) FAFSA Fairness Act of 2019 H.R. 1161 by CLEAVER (D-MO) Student Loan Disclosure Modernization Act H.R. 1298 by LEWIS (D-GA) Higher Education Dream Act H.R. 1565 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 1766 by MITCHELL (R-MI) College Transparency Act H.R. 1994 by NEAL (D-MA) Setting Every Community Up for Retirement Act (SECURE Act) H.R. 2006 by SHALALA (D-FL) College Equity Act H.R. 2486 by ADAMS (D-NC) FUTURE Act H.R. 2574 by SCOTT (D-VA) Equity and Inclusion Enforcement Act of 2019 H.R. 2875 by MALONEY (D-NY) Ravi Thackurdeen Safe Students Study Abroad Act H.R. 3126 by GALLEGO (D-AZ) Collegiate Freedom of Association Act H.R. 3300 by NEAL (D-MA) Economic Mobility Act of 2019 H.R. 3809 by LAWSON (D-FL) College Student Hunger Act H.R. 3877 by YARMUTH (D-KY) Bipartisan Budget Act of 2019 H.R. 4193 by SHALALA (D-FL) Student Loan Disclosure Transparency Act H.R. 4438 by BOYLE (D-PA) Dont Tax Higher Education Act H.R. 4497 by SHALALA (D-FL) Protecting Student Aid Act H.R. 4608 by KILMER (D-WA) Pell Plus Act H.R. 4615 by SHALALA (D-FL) Stop College Closures Act H.R. 4625 by LEVIN (D-CA) Protect the GI Bill Act H.R. 4674 by SCOTT (D-VA) College Affordability Act H.R. 4849 by SMITH (R-MO) Upward Mobility ENHANCEMENT Act H.R. 5331 by STEWART (R-UT) Fairness for All Act H.R. 5363 by ADAMS (D-NC) FUTURE Act H.R. 6201 by LOWEY (D-NY) Families First Coronavirus Response Act H.R. 6275 by SCOTT (D-VA) Supporting Students in Response to Coronavirus Act H.R. 6749, by DOGGETT (D-TX) legislation to expand the American Opportunity Student Tax Relief of 2020 and other higher education tax relief measures H.R. 6800 by LOWEY (D-NY) the Heroes Act H.R. 6814 by ESHOO (D-CA) Connectivity for Higher Education Students in Need Act H.R. 7010 by COURTNEY (D-CT) Paycheck Protection Program (PPP) Flexibility Act of 2020 H.R. 7011 by MALONEY (D-NY) the Pandemic Risk Insurance Act of 2020 H.R. 8283 by LATTA (R-OH) TREAT Act H.J. Res. 56 by DURBIN (D-IL) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.J. Res. 76 by LEE (D-NV) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.Res.191 by ROE (R-TN) a resolution on freedom of speech at institutions of higher education

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

Government targets: Education, Dept of, Federal Communications Commission (FCC), Internal Revenue Service (IRS), Treasury, Dept of, White House Office

H.R.1 (115th Congress)- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES: General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. Current law tax exclusion for employer provided benefits. S. 460 / H.R. 1043 - Employer Participation in Repayment Act. ISSUE: Expansion of employer provided education assistance available under IRC section 127. S. 1431 - Retirement Security and Savings Act. ISSUE: Student debt repayments H.R. 6201 - Family First Coronavirus Response Act. ISSUE: Paid sick and family medical leave HR 6800 - The Health and Economic Recovery Omnibus Emergency Solutions Act (Heroes Act) ISSUE: Changes to IRC 7702 and tax treatment of debt instruments. HR 925 - The Heroes Act. ISSUE: Changes to IRC 7702 and tax treatment of debt instruments. H.R.133 - Consolidated Appropriations Act, 2021; ISSUE: Changes to IRC 7702 and tax treatment of debt instruments, small business assistance

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform included in Tax Cuts and Jobs Act 529 Plans Preserving Tax-Deferred Treatment of Defined Contribution Plans Preserving the Tax Treatment of Municipal Bonds Net Interest Expense Deduction Reserve Deductions Retirement Enhancement and Savings Act (S. 972, H.R. 1007) Safe Harbor for Plan Sponsors Selecting Annuity Providers on Plan Menus Infrastructure investment by Life Insurers Retirement Security and Savings Act (S. 1431) The Setting Every Community Up for Retirement Enhancement Act (HR 1994) Student Loans as in the following bill: - Retirement Parity for Student Loans Act (S. 1428) Stretch IRA Employer Participation in Repayment Act (HR 1043/S. 460) The Taxpayer First Act (HR 3151) Health Savings Accounts (HSAs) - Pandemic Healthcare Access Act S.3546/H.R.6338 Student Loans Remote Notarization General Account Products CARES Act (H.R. 748) 7702/Ordinary Tax Treatment for Bonds

Client expense: $320,000 · Firm income: Not reported

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

H.R. 1043/S. 460 Employer Participation in Student Loan Assistance Act (Expansion of Section 127 of the IRC for student loan repayment) H.R. 4849 Upward Mobility Enhancement Act (Expansion of Section 127 of the IRC to Increase Tax-Deferred Amount) H.R.6697 Local Chamber, Tourism, and 501(c)(6) Protection Act (Expand the Paycheck Protection Program to include 501(c)(6)) H.R. 6800 Health and Economic Recovery Omnibus Emergency Solutions Act (Expands the Paycheck Protection Program to include 501(c)(6)) H.R.133, the Consolidated Appropriations Act (Allows employer-provided student loan repayment as a benefit through 2025, extends the repayment period for deferred employer payroll taxes and provides loan opportunities to employers, including non-profits impacted by the pandemic) S.4408 Upskilling and Retraining Assistance Act (Temporarily increases Section 127 of the IRC tax-deferred amount and expands the exclusion to cover the cost of education-related tools) Public Law No: 116-136 Coronavirus Aid, Relief, and Economic Security Act or the CARES Act (Responds to the COVID-19 outbreak by allowing employer-provided student loan repayment as a benefit, suspending employer payroll taxes and provide loan opportunities to employers impacted)

Client expense: $284,294 · Firm income: Not reported

Government targets: Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, White House Office

Higher Education Act reauthorization; H.R. 4647 - the College Affordability Act H.R. 1043/S.460 - Employer Participation in Repayment Act S. 609 - Protecting JOBs Act H.R. 2099 -Wildlife Veterinarians Employment and Training Act S. 1428 - Retirement Parity for Student Loans Act H.R. 3102 - Helping Individuals Get a Higher Education while Reducing Education Debt (HIGHER ED) Act H.R. 3418 - Protecting Our Students by Terminating Graduate Rates that Add to Debt Act (POST Grad Act) H.R. 2065/S. 1002 - Affordable Loans for Any Student Act H.R. 2728/S. 1489 - Joint Consolidation Loan Separation Act H.R. 2129/S. 1496 - Empowering Students Though Enhanced Financial Counseling Act H.R. 3674 - Eliminating the Hidden Student Loan Tax Act; S. 1696, Student Loan Tax Elimination Act of 2019 H.R. 2186 - Student Loan Refinancing Act H.R. 3098 - Student Loan Interest Deduction Act S. 379 - To amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account S. 1175 - PSLF Technical Corrections Act Public Service Loan Forgiveness Program implementation Coronavirus Aid Relief and Economic Security Act (P.L. 116-136); suspension of federal student loan repayment and interest accrual; PSLF enhancements; H.R. 6800 HEROES Act related to student loan provisions S. 3760 - Strengthening Loan Forgiveness for Public Servants During the COVID-19 Crisis Act

Client expense: Not reported · Firm income: $290,000

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 1043/S. 460, Employer Participation in Repayment Act. Student Loan Retirement Match proposal. Issues related to E-notarization. PROSPER Act. RISE Act discussion draft. S. 1431, Retirement Security and Savings Act. S. 1428/H.R. 6276, Retirement Parity for Student Loans Act. H.R. 133, Consolidated Appropriations Act 2021.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

-S.1431, Retirement Security and Savings Act - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. (Portman/Cardin II) -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1043, S. 460, the Employer Participation in Repayment Act - This bill expands the tax exclusion for employer-provided educational assistance to include payments of qualified education loans by an employer to either an employee or a lender. -H.R. 4610 (2017), RETIRE Act - authorize the electronic delivery of pension plan documents required to be furnished to a plan participant, beneficiary, or other individual. -H.R.1043; S. 460, Participation in Repayment Act of 2019, Student Debt repayments through employer contributions -H.R.7203 (2018), Long-Term Care Account Act - allows tax-exempt long-term care accounts that are funded using a taxpayer's gains from the sale or assignment of a life insurance contract. S. 1019, Strengthening Financial Security Through Short-Term Savings Act - allow employers to automatically enroll their workers into emergency savings accounts (ESAs) in addition to retirement accounts. S. 1018, Refund to Rainy Day Savings Act -allow individuals to defer receipt of 20 percent of their tax refund for 180 days, at which time the deferred amount is paid with interest. H.R. 2120, S. 1053, Saving for the Future Act - require employers with 10 or more employees to contribute 50 cents for every hour worked by an employee (including part-time employees) to a savings account. S. 354/H.R. 982, A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes H.R. 3078, Expanding Access to Retirement Savings for Caregivers Act - To amend the Internal Revenue Code of 1986 to reduce the age for making catch-up contributions to retirement accounts to take into account time out of the workforce to provide dependent care services. H.R. 1907, Retirement Security for American Workers Act - To amend the Internal Revenue Code of 1986 to modify the qualification requirements with respect to certain multiple employer plans with pooled plan providers, and for other purposes. H. Res. 328, Supporting the protection of elders through financial literacy - expresses the understanding that continued education and cooperation among law enforcement, financial institutions, regulatory agencies, and private sector organizations are necessary to combat elder financial exploitation. S. 975/H.R. 2005, Women's Retirement Protection Act - To amend the Employee Retirement Income Security Act of 1974 to provide for greater spousal protection under defined contribution plans Issue: SEC/DOL Best Interest Standard of Care H.R. 1865, the Further Consolidated Appropriations Act of 2020 - government funding package including certain retirement security changes. Add: S. 2962, the Higher Education Loan Payment and Enhanced Retirement (HELPER) Act -- individuals to take up to $5,250 from their 401(k) or IRA each year to help pay for college or pay down student loan debt HR 5991, S. 3358, Part-Time Worker Bill of Rights Act -- ERISA to give part-time workers who have worked at least 500 hours for two consecutive years access to retirement plans if they are offered by their employers to full-time workers. H.R. 5306, the Know Your Social Security Act--require the Social Security Administration to mail annual earnings statements to everyone who pays into the program. HR 5726, Senior Housing IRA Act of 2020 -- amends capital gains treatment from the sale or exchange of a principal residence qualified individuals so long as money is used for retirement. HR 5296, S. 2976, Advancing Support for Working Families Act - Paid family leave to allow advance of child tax credits for birth/adoption S. 3341, CEO and Worker Pension Fairness Act - to make NQDC plans taxable when they vest. H.R. 5958, Senior Health Planning Account Act -allow seniors to use life settlement proceeds, tax-free, to pay for health care costs via Senior Heath Planning Accounts HR 6257, Public Service Retirement Fairness Act - permit 403(b) plans to invest in collective investment trusts (CITs) DRAFT, HR __, to allow ETFs within variable insurance products. HR 6276 Retirement Parity for Student Loans Act 2020- permit retirement plans to make matching contributions to workers as if their student loan payments were retirement contributions H.R. 6562, Securing Additional Value for Every Retirement Saver (SAVERS) Act - temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. H.R. 6994, S. 3795, Registration for Index Linked Annuities (RILA) Act - directs SEC to devise a new filing form for registered index-linked annuities (RILAs) H.R. 6732, To direct the Secretary of the Treasury to modify certain regulations relating to insurance-dedicated exchange-traded funds - to allow ETFs in variable insurance products DRAFT, Emergency Savings Account Act - establish short term emergency savings account similar to short term savings account idea similar to S. 1018 (Young, Cotton, Jones, Booker) S 4173Military Spouses Retirement Security - improve retirement security for military families S 4192Retirement Savings Lost and Found Act - to coordinate lost retirement plans HR 7668 Financial Services and General Government Appropriations Act, 2021- FSGG appropriations S.2524 Financial Services and General Government Appropriations Act, 2020 - Senate FSGG appropriations S 4297 Addressing Missed-savings Opportunities for Retirement due to an Epidemic Act (AMORE Act) - to make additional retirement contributions to such plans for any taxable year beginning in 2021 or 2022 S 4323TRUST Act - special committee to make Social Security trust fund reconditions HR 8083 Preserving Employee Retirement Savings Act of 2020 - tax credit to encourage business to continue matching retirement contributions S 5064 Improving Access to Retirement Savings Act-- A bill to amend the Internal Revenue Code of 1986 to increase retirement savings, to improve retirement plan administration, and for other purposes. S 5035Encouraging Americans to Save Act -- To amend the Internal Revenue Code of 1986 to provide matching payments for retirement savings contributions by certain individuals. HR 8990 Lifetime Income for Employees Act -- To amend the Employee Retirement Income Security Act of 1974 to permit default investment arrangements in annuities, and for other purposes. HR 8695 Protecting Retirement Savers and Everyday Investors Act -- To impose a limitation on taxation and fees on transactions by certain securities industry participants, and for other purposes. HR 8696 Securing a Strong Retirement Act -- To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S 4820Long-term Care Affordability Act-- allows the use of tax-exempt retirement plan distributions to pay for long-term health care insurance HR 8606 Savings for All Vocations Enhancement (SAVE) Act -- To defer the tax of certain sales of employer stock and reduce certain retirement-related excise taxes, and for other purposes. HR 895p Retirees Sustainable Investment Policies Act -- o amend the Employee Retirement Income Security Act of 1974 to require retirement plans to establish Sustainable Investment Policies. HR 8960 Sustainable Investment Policies Act -- amend the Investment Advisers Act of 1940 to require large asset managers to establish Sustainable Investment Policies. DRAFT Auto(k) Retirement Plan Act -- To amend the Internal Revenue Code of 1986 to expand retirement plan coverage, increase retirement security, and for other purposes

Client expense: $1,130,000 · Firm income: Not reported

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

Tax treatment of student loan repayment assistance, including S.460 and H.R.1043, the "Employer Participation in Repayment Act of 2019," and H.R.8900, the "Further Continuing Appropriations Act, 2021." Assistance to student loan borrowers, including H.R.6800, the "Heroes Act," H.R.6395, the "William M. (Mac) Thornberry National Defense Authorization Act," and H.R.8900, the "Further Continuing Appropriations Act, 2021."

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Tax treatment of student loan repayment assistance, including S.460 and H.R.1043, the "Employer Participation in Repayment Act of 2019," and H.R.8900, the "Further Continuing Appropriations Act, 2021."

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

S. 145 by SCOTT (R-SC) CHOICE Act S. 233 by BLACKBURN (R-TN) a resolution on freedom of speech at institutions of higher education S. 235 by COONS (D-DE) Teachers Are Leaders Act S. 342 by YOUNG (R-IN) Advanced International and Foreign Language Education Act S. 416 by CARDIN (D-MD) FAFSA Fairness Act of 2019 S. 460 by THUNE (R-SD) Employer Participation in Repayment Act S. 632 LANKFORD (R-OK) Lessening Impediments from Taxes (LIFT) Act S. 672 by SHATZ (D-HI) Debt Free College S. 681 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 752 by KAINE (D-VA) Preparing and Retaining Education Professionals Act S. 800 by CASSIDY (R-LA) College Transparency Act S. 830 by GILLIBRAND (D-NY) a bill to amend the Federal Work-Study program to permit institutions of higher education to use their Federal Work-Study allocations for full-time, off-campus cooperative education and work-based learning S. 839 by KAINE (D-VA) a bill to extend Federal Pell Grant eligibility of certain short-term programs S. 852 by SCOTT (R-SC) Anti-Semitism Awareness Act of 2019 S. 1279 by JONES (D-AL) FUTURE Act S. 2143 by WARREN (D-MA) College Student Hunger Act S. 2557 by ALEXANDER (R-TN) Student Aid Improvement Act S. 3028 by REED (D-RI) Partnership for Affordability and Student Success S. 3503 by MORAN (R-KS) a bill to allow Secretary of Veterans Affairs to adjust the treatment of distance education for the purpose of GI bill benefits because of COVID-19 S. 3701 by KLOBUCHAR (D-MN) Supporting Connectivity for Higher Education Students in Need Act S. 4081 by STABENOW (D-MI) The Reopen Schools Safety Act S. 4112 by MURRAY (D-WA) the Coronavirus Child Care and Education Relief Act S. 4317 by CORNYN (R-TX) SAFE TO WORK ACT S. 4320 by SHELBY (R-AL) Coronavirus Response Additional Supplemental Appropriations Act of 2020 H.R. 5 by CICILLINE (D-RI) Equality Act H.R. 6 by ROYBAL-ALLARD (D-CA) American Dream and Promise Act H.R. 63 by BANKS (R-IN) Student Loan Disclosure Modernization Act H.R. 6814 by ESHOO (D-CA) Supporting Connectivity for Higher Education Students in Need Act H.R. 748 by COURTNEY (D-CT) CARES Act H.R. 925 by LOWEY (D-NY) House Amendment to Senate Amendment, Heroes Act 2.0 H.R. 1043 by PETERS (D-CA) Employer Participation in Repayment Act H.R. 1044 by LOFGREN (D-CA) Fairness for High Skilled Immigrants Act of 2019 H.R. 1075 by CUMMINGS (D-MD) FAFSA Fairness Act of 2019 H.R. 1161 by CLEAVER (D-MO) Student Loan Disclosure Modernization Act H.R. 1298 by LEWIS (D-GA) Higher Education Dream Act H.R. 1565 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 1571 by POCAN (D-WI) Debt Free College H.R. 1766 by MITCHELL (R-MI) College Transparency Act H.R. 1865 by PASCRELL (D-NJ) FY2020 Consolidated Appropriations H.R. 1994 by NEAL (D-MA) Setting Every Community Up for Retirement Act (SECURE Act) H.R. 2006 by SHALALA (D-FL) College Equity Act H.R. 2486 by ADAMS (D-NC) FUTURE Act H.R. 2574 by SCOTT (D-VA) Equity and Inclusion Enforcement Act of 2019 H.R. 2875 by MALONEY (D-NY) Ravi Thackurdeen Safe Students Study Abroad Act H.R. 3126 by GALLEGO (D-AZ) Collegiate Freedom of Association Act H.R. 3300 by NEAL (D-MA) Economic Mobility Act of 2019 H.R. 3809 by LAWSON (D-FL) College Student Hunger Act H.R. 3877 by YARMUTH (D-KY) Bipartisan Budget Act of 2019 H.R. 4193 by SHALALA (D-FL) Student Loan Disclosure Transparency Act H.R. 4408 by HASSAN (D-NH) the Upskilling and Retraining Assistance Act of 2020 H.R. 4438 by BOYLE (D-PA) Dont Tax Higher Education Act H.R. 4497 by SHALALA (D-FL) Protecting Student Aid Act H.R. 4608 by KILMER (D-WA) Pell Plus Act H.R. 4615 by SHALALA (D-FL) Stop College Closures Act H.R. 4625 by LEVIN (D-CA) Protect the GI Bill Act H.R. 4674 by SCOTT (D-VA) College Affordability Act H.R. 4849 by SMITH (R-MO) Upward Mobility Act H.R. 5331 by STEWART (R-UT) Fairness for All Act H.R. 5363 by ADAMS (D-NC) FUTURE Act H.R. 6201 by LOWEY (D-NY) Families First Coronavirus Response Act H.R. 6275 by SCOTT (D-VA) Supporting Students in Response to Coronavirus Act H.R. 6749, by DOGGETT (D-TX) legislation to expand the American Opportunity Student Tax Relief of 2020 and other higher education tax relief measures H.R. 6800 by LOWEY (D-NY) the Heroes Act H.R. 6814 by ESHOO (D-CA) Connectivity for Higher Education Students in Need Act H.R. 7010 by COURTNEY (D-CT) Paycheck Protection Program (PPP) Flexibility Act of 2020 H.R. 7011 by MALONEY (D-NY) the Pandemic Risk Insurance Act of 2020 H.J. Res. 56 by DURBIN (D-IL) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.J. Res. 76 by LEE (D-NV) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.Res.191 by ROE (R-TN) a resolution on freedom of speech at institutions of higher education

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

Government targets: Education, Dept of, Federal Communications Commission (FCC), Internal Revenue Service (IRS), Treasury, Dept of, White House Office

S.463, the Family and Medical Insurance Leave (FAMILY) Act H.R.1185, the FAMILY Act H.R.6201, the Families First Coronavirus Response Act S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act HR 748, CARES Act H.R.6207, Coronavirus Worker Relief Act S.3476, Coronavirus Worker Relief Act H.R.6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R.6201, the Families First Coronavirus Response Act H.R.6800, The Heroes Act (COVID-19 Phase 4 Relief Bill) S.1624, HEALS Act H.R.7010, Paycheck Protection Program Flexibility Act of 2020 S. 4116 Paycheck Protection Act extension 2020 S. 1428, Retirement Parity for Student Loans Act S. 460, Employer Participation in Repayment Act of 2019 H.R. 1043, Employer Participation in Repayment Act of 2019 Legislation or regulation related to Apprenticeship Programs Student Debt Related Legislation Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposals Proposals for COVID-19 Business Continuity and Employee Recovery Fund

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR2894 - Save the State and Local Tax Deduction for Middle Class Families Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. HR2593 - To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. 529 Account Use for Professional Certifications HR5339 - Freedom To Invest in Tomorrow's Workforce Act Section 1031 Like-Kind Exchanges HR2309 - Real Estate Exchange Fairness Act COVID-19 Relief HR748 - CARES Act HR6201 - Families First Coronavirus Response Act HR6776 - JOBS Credit Act of 2020 HR6800 - HEROES Act S__ - HEALS Act Communications with Congress regarding tax deductibility for certain business expenses paid for with PPP loans and priorities for the next COVID-19 relief bill.

Client expense: $33,420,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

H.R.1 (115th Congress)- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES: General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. Current law tax exclusion for employer provided benefits. S. 460 / H.R. 1043 - Employer Participation in Repayment Act. ISSUE: Expansion of employer provided education assistance available under IRC section 127. S. 1431 - Retirement Security and Savings Act. ISSUE: Student debt repayments H.R. 6201 - Family First Coronavirus Response Act. ISSUE: Paid sick and family medical leave HR 6800 - The Health and Economic Recovery Omnibus Emergency Solutions Act (Heroes Act) ISSUE: Changes to IRC 7702 and tax treatment of debt instruments. HR 925 - The Heroes Act. ISSUE: Changes to IRC 7702 and tax treatment of debt instruments.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 460/H.R. 1043, Employer Participation in Repayment Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of student loan repayment assistance, including S.460 and H.R.1043, the "Employer Participation in Repayment Act of 2019." Assistance to student loan borrowers, including H.R.6800, the "Heroes Act," and H.R.6395, the "William M. (Mac) Thornberry National Defense Authorization Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of student loan repayment assistance, including S.460 and H.R.1043, the "Employer Participation in Repayment Act of 2019."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.865/S.266, Rebuild Americas Schools Act, Entirety Teacher loan forgiveness programs Community schools related issues TEACH (Teacher Education Assistance for College and Higher Education) Grant program related issues, generally Equitable services provisions of CARES Act, interim final rule and ED guidance Private school vouchers, micro-grants, or set-asides Student loan relief provisions generally, including debt cancellation Re-opening public schools and universities related issues and initiatives The Reopen Schools Safety Act H.R.2, Moving Forward Act of 2020, Public School infrastructure issues Children's Commission H.R.2639/S.1418, Strength in Diversity Act Lenders Offer Assistance Now (LOAN) Act H.R.7925/S.4480, Advanced Coursework Equity Act H.R.7887, Pandemic Child Hunger Prevention Act H.R.8468, Supporting Teachers with Residency Opportunities and New Grants (STRONG) Act H.R.8460, Protecting Our Students in Schools Act Allison R. Brown Building Just Schools for Children Act H.R.3112, For-Profit Fraud Act H.R.3369, Defending All Veterans In Education Act H.R.3179/S.1775: Protecting Our Students and Taxpayers Act H.R.3662, Relief for Defrauded Students Act H.R.4206, Student and Taxpayer Protection Act H.R.3487, Protections and Regulation for Our (PRO) Students Act H.R.3512/S.867, Preventing Risky Operations from Threatening the Education and Career Trajectories (PROTECT) Students Act Monitor the following: Public Service Loan Forgiveness (PSLF), Improvements and generally Borrower defense rule issues PSLF Administrative Improvements Act, Entirety H.R.6363 Student Debt Emergency Relief Act S. 3745, Coronavirus Emergency Borrower Defense Act HR 7294, COVID-19 Perkins Loan Relief Act H.R.1878/S.866, the IDEA Full Funding Act H.R.787/S.213, the SOAR Reauthorization Act H.R.2441/S.1203, the What You Can Do for Your Country Act, Entirety Student Loan Servicing Reform and Consumer Protection related issues Department of Education, Title IX Public Law 116-113, Recognizing Achievement in Classified School Employees Act, Implementation Teacher Workforce related issues H.R.1364/S.568, Child Care for Working Families Act H.R.2315/S.1172, Keep Our Promise to America's Children and Teachers (PACT) Act Keeping All Students Safe Act, Entirety Income Share Agreements, generally H.R.5984, COAT Act H.R.6106/S.3405, DIPLOMA Act, Entirety H.R.2574, the Equity and Inclusion Enforcement Act HR 6902, Black History is American History, entirety Lenders Offer Assistance Now (LOAN) Act HR 1043/S.460 - Employer Participation in Repayment Act of 2019 HR 6825, Teacher Loan Forgiveness Improvement Act of 2020

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE

Tax Reform included in Tax Cuts and Jobs Act 529 Plans Preserving Tax-Deferred Treatment of Defined Contribution Plans Preserving the Tax Treatment of Municipal Bonds Net Interest Expense Deduction Reserve Deductions Retirement Enhancement and Savings Act (S. 972, H.R. 1007) Safe Harbor for Plan Sponsors Selecting Annuity Providers on Plan Menus Infrastructure investment by Life Insurers Retirement Security and Savings Act (S. 1431) The Setting Every Community Up for Retirement Enhancement Act (HR 1994) Student Loans as in the following bill: Retirement Parity for Student Loans Act (S. 1428) Stretch IRA Employer Participation in Repayment Act (HR 1043/S. 460) The Taxpayer First Act (HR 3151) Health Savings Accounts (HSAs) Pandemic Healthcare Access Act S.3546/H.R.6338

Client expense: $330,000 · Firm income: Not reported

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

H.R. 1043/S. 460 Employer Participation in Student Loan Assistance Act (Expansion of Section 127 of the IRC for student loan repayment) H.R. 4849 Upward Mobility Enhancement Act (Expansion of Section 127 of the IRC to Increase Tax-Deferred Amount) H.R.6697 Local Chamber, Tourism, and 501(c)(6) Protection Act (Expand the Paycheck Protection Program to include 501(c)(6)) H.R. 6800 Health and Economic Recovery Omnibus Emergency Solutions Act (Expands the Paycheck Protection Program to include 501(c)(6)) S.4408 Upskilling and Retraining Assistance Act (Temporarily increases Section 127 of the IRC tax-deferred amount and expands the exclusion to cover the cost of education-related tools) Public Law No: 116-136 Coronavirus Aid, Relief, and Economic Security Act or the CARES Act (Responds to the COVID-19 outbreak by allowing employer-provided student loan repayment as a benefit, suspending employer payroll taxes and provide loan opportunities to employers impacted)

Client expense: $261,133 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, White House Office

H.R. 2746/S. 1163, Veterinary Medicine Loan Repayment Program Enhancement Act; P.L. 115-97, the Tax Cuts and Jobs Act H.R. 1994, the SECURE Act UBIT repeal: H.R. 513, Nonprofits Support Act; S. 632, Lift for Charities Act H.R. 1043/S.460, Employer Participation in Repayment Act Paycheck Protection Program implementation and improvements; H.R. 6821/S. 3612 the Small Business Expense Protection Act; S. 4117, the Paycheck Protection Program Small Business Forgiveness Act 2017-2020 tax extenders

Client expense: Not reported · Firm income: $240,000

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

Higher Education Act reauthorization; H.R. 4647, the College Affordability Act H.R. 1043/S.460, Employer Participation in Repayment Act Public Service Loan Forgiveness Program implementation S. 609, Protecting JOBs Act H.R. 2099, Wildlife Veterinarians Employment and Training Act S. 1428 Retirement Parity for Student Loans Act H.R. 3102 Helping Individuals Get a Higher Education while Reducing Education Debt (HIGHER ED) Act H.R. 3418 Protecting Our Students by Terminating Graduate Rates that Add to Debt Act (POST Grad Act) H.R. 2065/S. 1002 Affordable Loans for Any Student Act H.R. 2728/S. 1489 Joint Consolidation Loan Separation Act H.R. 2129/S. 1496 Empowering Students Though Enhanced Financial Counseling Act H.R. 3674 Eliminating the Hidden Student Loan Tax Act; S. 1696, Student Loan Tax Elimination Act of 2019 H.R. 2186 Student Loan Refinancing Act H.R. 3098 Student Loan Interest Deduction Act S. 379 To amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account S. 1175 PSLF Technical Corrections Act Public Service Loan Forgiveness Program implementation S. 3760 Strengthening Loan Forgiveness for Public Servants During the COVID-19 Crisis Act

Client expense: Not reported · Firm income: $240,000

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

H.R. 7010 - Paycheck Protection Program Flexibility Act of 2020 H.R. 748 Coronavirus Aid, Relief, and Economic Security Act or the CARES Act and implementation related to small business loans, tax provision and student loan debt H.R. 6201 - Families First Coronavirus Response Act related to paid time off and family leave and tax credits for small businesses H.R.1651 - RE-VAC Act H.R. 1994, the SECURE Act H.R. 1865, further consolidated appropriations act, 2020 S. 1428 Retirement Parity for Student Loans Act H.R. 1043/S.460, Employer Participation in Repayment Act H.R. 2513, the Corporate Transparency Act of 2019 S. 2563, the ILLICIT CASH Act Families First Coronavirus Response Act (P.L. 116-127) Coronavirus Aid Relief and Economic Security Act (P.L. 116-136) HEALS Act; S. 4317, SAFE to Work Act; Delivering Immediate Relief to Americas Families, Schools and Small Businesses Act Paycheck Protection Program implementation and improvements; H.R. 6821/S. 3612 the Small Business Expense Protection Act; H.R. 8265 PPP modifications S. 4117 the Paycheck Protection Program Small Business Forgiveness Act

Client expense: Not reported · Firm income: $240,000

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

-S.1431, Retirement Security and Savings Act - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. (Portman/Cardin II) -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1043, S. 460, the Employer Participation in Repayment Act - This bill expands the tax exclusion for employer-provided educational assistance to include payments of qualified education loans by an employer to either an employee or a lender. -H.R. 4610 (2017), RETIRE Act - authorize the electronic delivery of pension plan documents required to be furnished to a plan participant, beneficiary, or other individual. -H.R.1043; S. 460, Participation in Repayment Act of 2019, Student Debt repayments through employer contributions -H.R.7203 (2018), Long-Term Care Account Act - allows tax-exempt long-term care accounts that are funded using a taxpayer's gains from the sale or assignment of a life insurance contract. S. 1019, Strengthening Financial Security Through Short-Term Savings Act - allow employers to automatically enroll their workers into emergency savings accounts (ESAs) in addition to retirement accounts. S. 1018, Refund to Rainy Day Savings Act -allow individuals to defer receipt of 20 percent of their tax refund for 180 days, at which time the deferred amount is paid with interest. H.R. 2120, S. 1053, Saving for the Future Act - require employers with 10 or more employees to contribute 50 cents for every hour worked by an employee (including part-time employees) to a savings account. S. 354/H.R. 982, A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes H.R. 3078, Expanding Access to Retirement Savings for Caregivers Act - To amend the Internal Revenue Code of 1986 to reduce the age for making catch-up contributions to retirement accounts to take into account time out of the workforce to provide dependent care services. H.R. 1907, Retirement Security for American Workers Act - To amend the Internal Revenue Code of 1986 to modify the qualification requirements with respect to certain multiple employer plans with pooled plan providers, and for other purposes. H. Res. 328, Supporting the protection of elders through financial literacy - expresses the understanding that continued education and cooperation among law enforcement, financial institutions, regulatory agencies, and private sector organizations are necessary to combat elder financial exploitation. S. 975/H.R. 2005, Women's Retirement Protection Act - To amend the Employee Retirement Income Security Act of 1974 to provide for greater spousal protection under defined contribution plans Issue: SEC/DOL Best Interest Standard of Care H.R. 1865, the Further Consolidated Appropriations Act of 2020 - government funding package including certain retirement security changes. Add: S. 2962, the Higher Education Loan Payment and Enhanced Retirement (HELPER) Act -- individuals to take up to $5,250 from their 401(k) or IRA each year to help pay for college or pay down student loan debt HR 5991, S. 3358, Part-Time Worker Bill of Rights Act -- ERISA to give part-time workers who have worked at least 500 hours for two consecutive years access to retirement plans if they are offered by their employers to full-time workers. H.R. 5306, the Know Your Social Security Act--require the Social Security Administration to mail annual earnings statements to everyone who pays into the program. HR 5726, Senior Housing IRA Act of 2020 -- amends capital gains treatment from the sale or exchange of a principal residence qualified individuals so long as money is used for retirement. HR 5296, S. 2976, Advancing Support for Working Families Act - Paid family leave to allow advance of child tax credits for birth/adoption S. 3341, CEO and Worker Pension Fairness Act - to make NQDC plans taxable when they vest. H.R. 5958, Senior Health Planning Account Act -allow seniors to use life settlement proceeds, tax-free, to pay for health care costs via Senior Heath Planning Accounts HR 6257, Public Service Retirement Fairness Act - permit 403(b) plans to invest in collective investment trusts (CITs) DRAFT, HR __, to allow ETFs within variable insurance products. HR 6276 Retirement Parity for Student Loans Act 2020- permit retirement plans to make matching contributions to workers as if their student loan payments were retirement contributions H.R. 6562, Securing Additional Value for Every Retirement Saver (SAVERS) Act - temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. H.R. 6994, S. 3795, Registration for Index Linked Annuities (RILA) Act - directs SEC to devise a new filing form for registered index-linked annuities (RILAs) H.R. 6732, To direct the Secretary of the Treasury to modify certain regulations relating to insurance-dedicated exchange-traded funds - to allow ETFs in variable insurance products DRAFT, Emergency Savings Account Act - establish short term emergency savings account similar to short term savings account idea similar to S. 1018 (Young, Cotton, Jones, Booker) DRAFT, SECURE Act 2.0 - to make improvements to retirement security S 4173Military Spouses Retirement Security - improve retirement security for military families S 4192Retirement Savings Lost and Found Act - to coordinate lost retirement plans HR 7668 Financial Services and General Government Appropriations Act, 2021- FSGG appropriations S.2524 Financial Services and General Government Appropriations Act, 2020 - Senate FSGG appropriations S 4297 Addressing Missed-savings Opportunities for Retirement due to an Epidemic Act (AMORE Act) - to make additional retirement contributions to such plans for any taxable year beginning in 2021 or 2022 S 4323TRUST Act - special committee to make Social Security trust fund reconditions HR 8083 Preserving Employee Retirement Savings Act of 2020 - tax credit to encourage business to continue matching retirement contributions

Client expense: $780,000 · Firm income: Not reported

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

H.R. 1043/S. 460, Employer Participation in Repayment Act. Student Loan Retirement Match proposal. Issues related to E-notarization. PROSPER Act. RISE Act discussion draft. S. 1431, Retirement Security and Savings Act. S. 1428/H.R. 6276, Retirement Parity for Student Loans Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 460 and HR 1043 Employer Participation in Repayment Act The CARES Act The HEROES Act The HEALS Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1043 -- Employer Participation in Repayment Act of 2019

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1043/S 460, related to employer provided student loan debt assistance.

Client expense: $799,442 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

Tax reform implementation; revenues for the Highway Trust Fund; production tax credits for renewable energy; Section 179D; PABs for public buildings, HR 1251/S 932; HR 1043/S 460, related to employer-provided student loan debt assistance; HR 2864; R&D tax credit audit issues; tax provisions included in the CARES Act; PPP loan program as part of CARES Act.

Client expense: $799,442 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

Tax treatment of student loan repayment assistance, including S.460 and H.R.1043, the "Employer Participation in Repayment Act of 2019."

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

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of