Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019

H.R. 748 - Coronavirus Aid, Relief and Economic Security Act (CARES Act); provisions relating to retirement H.R. 1957 - Taxpayer First Act of 2019; provisions relating to 1099 filings, e-signatures, taxpayer income verification H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; entire bill H.R. 2005 - Women's Retirement Protection Act of 2019; entire bill H.R. 2367 - Lifetime Income Disclosure Act; entire bill H.R. 5676 - Retirement Plan Modernization Act; entire bill S. 321 - Retirement Security Act of 2019; entire bill S. 322 - SIMPLE Plan Modernization Act; entire bill S. 1011 - To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the requirements for multiple employer plans, and for other purposes; entire bill S. 1018 - Refunds to Rainy Day Savings Act; entire bill S. 1019 - Strengthening Financial Security Through Short-Term Savings Accounts Act of 2019; entire bill S. 1020 - Retirement Flexibility Act; entire bill S. 1428 - Retirement Parity for Student Loans Act; entire bill S. 1431 - Retirement Security and Savings Act of 2019; entire bill S. 2370 - Automatic IRA Act of 2019; entire bill Not Yet Introduced: Proposal for an employer retirement plan requirement sponsored Rep. Richard Neal

Client expense: $390,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1865, the Further Consolidated Appropriations Act of 2020. Issue: Retirement Security, Inclusion of the SECURE Act within this government funding bill. H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. Saving for the Future Act. Issue: Mandated retirement account employer match. S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. H.R. 4849, the Upward Mobility Enhancement Act of 2019, Employer Provided Student Loan Repayment. S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. S. 2370, Automatic IRA Act of 2019. The legislation would mandate that most employers that do not offer their employees another type of retirement plan, establish an automatic enrollment, payroll deduction program with contributions withheld from employee pay and contributed to an IRA or retirement bond. Bipartisan Budget Act of 2019, Bipartisan Budget Agreement for Fiscal Years 2020 and 2021 agreed to White House and Congress. Electronic Delivery Advocacy. (no bill number) Proposal would make electronic delivery the default distribution method for plan documents. Opt-out available. H.R.1185 - FAMILY Act. Issue: paid family and medical leave H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave S.463 - FAMILY Act. Issue: paid family and medical leave S.920 - New Parents Act of 2019. Issue: paid family and medical leave Discussion draft - CRADLE Act. Issue: paid family and medical leave Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

-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.1993, to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. -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.1815, SEC Disclosure Effectiveness Testing Act - require the Securities and Exchange Commission, when developing rules and regulations about disclosures to retail investors, to conduct investor testing -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. -H.R. 1516. S. 647, Wall Street Tax Act - to impose a tax on certain trading transactions 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. HR 3351, Financial Services and General Government Appropriations Act -prohibit the SEC from implementing or enforcing Regulation Best Interest. H.R. 1876, Senior Security Act of 2019 - to establish an interdivisional task force at the Securities and Exchange Commission (SEC) to develop recommendations to increase protections for older investors who are most vulnerable to exploitation. S. 1435, Federal Retirement Commission Act - establish a federal commission to review private retirement benefit programs and submit a report to Congress 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. 345, Surviving Widow(er) Income Fair Treatment (SWIFT) Act - To amend title II of the Social Security Act to increase survivors benefits for disabled widows, widowers, and surviving divorced spouses 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 S. ___, Daft legislation to allow retirement plan funds to pay for long-term care insurance (Toomey) 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 DRAFT: HR ___, -- retirement security legislation including Automatic Retirement Plan Act and the Retirement Plan Simplification and Enhancement Act. 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.

Legislative Coronavirus COVID-19 Pandemic Response - employer-sponsored retirement and other benefit plans (pension plan relief and defined contribution plan issues) Coronavirus Preparedness and Response Supplemental Appropriations Act - H.R. 6074 (Public Law 116-123) Families First Coronavirus Response Act - H.R. 6201 (Public Law 116-127) Coronavirus Aid, Relief, and Economic Security Act (CARES) Act - H.R. 748 (Public Law 116-136) Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 Providing Retirement Security to Workers in Small Businesses, Cooperatives and Service Organizations Act - H.R. 1993 Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - H.R. 1994 Further Consolidated Appropriations Act, 2020 - H.R 1865 & H.R. 1158 - SECURE Act - H.R. 1994 Retirement Parity for Student Loans Act - S. 1428/H.R. 6276 The Retirement Security & Savings Act - S. 1431 Wall Street Tax Act of 2019 - H.R. 1516/S. 647 Inclusive Prosperity Act of 2019 - S. 1587/H.R. 2923 Retirement Security Preservation Act - S. 2352 Pension and Budget Integrity Act (PBIA) - H.R. 4035 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Plan Modernization Act - H.R. 5676 Information Needed for Financial Options Risk Mitigation (INFORM) Act - S. 3417 Tax Incentives for 401 (k) contributions Automatic 401 (k) Act Fiscal Year (FY) 2021 Budget Proposal Financial wellness Defined benefit pension plan funding rules PBGC premiums Environmental, Social and Governance (ESG) principals in investing Form 5500 reporting - state required plan exemptions and Professional Employer Organizations (PEOs) Cybersecurity Regulatory and Other Coronavirus COVID-19 Pandemic Response - employer-sponsored retirement and other benefit plans (pension plan relief and defined contribution plan issues) Executive Order - Environmental, Social and Governance (ESG) principles in investing Executive Order on Strengthening Retirement Security in America SEC Best Interest Standard Guidance - clarification of regular rate of pay application to benefits Treasury/IRS -Pooled Employer Plans (PEPs) - comments under SERCURE Act Department of Labor Proposed Rule: Default Electronic Disclosure by Employee Pension Benefits Plans Lump sum payments to participants in pay status PBGC Proposed Rule on Lump Sum Payment Assumptions IRS Proposed New Rules under Section 162 (m) - executive compensation Cyber security DOL - Definition of Fiduciary Emergency savings ERISA Uniformity Excise tax on private foundations Form 5500 Reporting Missing Participants Mortality Tables - Improvements Multiple Employer Plans - MEPs Multiemployer pension plan issues Non-discrimination issues affecting defined benefit plans - Additional Temporary Nondiscrimination Relief for Closed Defined Benefit Plans Paid leave proposals and issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Required minimum distribution (RMD) rules related to 403 (b) plans Student loan repayment benefit

RET - 2019 Q2 Retirement Security 1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 4.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 5.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 6.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 7. Saving for the Future Act. Issue: Mandated retirement account employer match. 8.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 9.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 10.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 11.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 12.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 13.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 14.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 15.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. Income Security 16.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 17.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 18.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 19.S.463 - FAMILY Act. Issue: paid family and medical leave 20.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 21.Discussion draft - CRADLE Act. Issue: paid family and medical leave 22.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave S.1628 -Paid Family Leave Pilot Extension Act. Issue: paid family and medical leave S.1895 - Lower Health Care Costs Act. Issue: dental plans

RET - 2019 Q2 Retirement Security 1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 4.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 5.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 6.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 7. Saving for the Future Act. Issue: Mandated retirement account employer match. 8.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 9.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 10.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 11.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 12.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 13.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 14.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 15.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. Income Security 16.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 17.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 18.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 19.S.463 - FAMILY Act. Issue: paid family and medical leave 20.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 21.Discussion draft - CRADLE Act. Issue: paid family and medical leave 22.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave S.1628 -Paid Family Leave Pilot Extension Act. Issue: paid family and medical leave S.1895 - Lower Health Care Costs Act. Issue: dental plans

-H.R. 1994, Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - to encourage retirement savings -H.R. 1007, S. 972, Retirement Enhancement and Savings Act of 2019 (RESA) - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. -H.R. ___, Automatic Retirement Plan Act - to mandate employers provide employees with retirement savings opportunities, among other retirement related improvements. -S. __, 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.1993, to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. -H.R. 397 Rehabilitation for Multiemployer Pensions Act 2019 - This bill establishes the Pension Rehabilitation Administration within the Department of the Treasury and a related trust fund to make loans to certain multiemployer defined benefit pension plans -H.R. 545, the Financial Relief for Feds Act - to allow penalty-free distributions from retirement accounts in the case of Federal employees and certain Federal contractors impacted by the Federal Government shutdown. -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1084, Family Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. -H.R.1938 - To amend the Internal Revenue Code of 1986 to provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan. (start-up credit to encourage plans with auto-enrollment features. Included in SECURE Act) -H.R. 1439, the Increasing Access to a Secure Retirement Act -to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. -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. 1194, S. 448, the Graduate Student Savings Act - This bill allows funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). -S. 321 Retirement Security Act - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements -S. 322, SIMPLE Plan Modernization Act - making improvements to SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan -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.1815, SEC Disclosure Effectiveness Testing Act - require the Securities and Exchange Commission, when developing rules and regulations about disclosures to retail investors, to conduct investor testing -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. -H.R. 1516. S. 647, Wall Street Tax Act - to impose a tax on certain trading transactions

1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 4.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 5.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 6.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 7.Saving for the Future Act. Issue: Mandated retirement account employer match. 8.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 9.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 10.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 11.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 12.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 13.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 14.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 15.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 16. S. 2370, Automatic IRA Act of 2019. The legislation would mandate that most employers that do not offer their employees another type of retirement plan, establish an automatic enrollment, payroll deduction program with contributions withheld from employee pay and contributed to an IRA or retirement bond. 17.Bipartisan Budget Act of 2019, Bipartisan Budget Agreement for Fiscal Years 2020 and 2021 agreed to White House and Congress. Income Security 18.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 19.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 20.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 21.S.463 - FAMILY Act. Issue: paid family and medical leave 22.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 23.Discussion draft - CRADLE Act. Issue: paid family and medical leave 24.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave 1.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 2.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 3.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 4.S.463 - FAMILY Act. Issue: paid family and medical leave 5.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 6.S.1628 -Paid Family Leave Pilot Extension Act. Issue: paid family and medical leave 7.S.1895 - Lower Health Care Costs Act. Issue: dental plans 8.Discussion draft - CRADLE Act. Issue: paid family and medical leave 9.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 4.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 5.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 6.Saving for the Future Act. Issue: Mandated retirement account employer match. 7.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 8.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. Income Security 9.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 10.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 11.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 12.S.463 - FAMILY Act. Issue: paid family and medical leave 13.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 14.Discussion draft - CRADLE Act. Issue: paid family and medical leave 15.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

Client expense: $921,570 · Firm income: Not reported

H.R. 1957 - Taxpayer First Act of 2019; provisions relating to 1099 filings, e-signatures, taxpayer income verification H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; entire bill H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019; entire bill H.R. 2367 - Lifetime Income Disclosure Act; entire bill S. 321 - Retirement Security Act of 2019; entire bill S. 322 - SIMPLE Plan Modernization Act; entire bill S. 972 - Retirement Enhancement and Savings Act (RESA); entire bill S. 1011 - To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the requirements for multiple employer plans, and for other purposes; entire bill S. 1018 - Refunds to Rainy Day Savings Act; entire bill S. 1019 - Strengthening Financial Security Through Short-Term Savings Accounts Act of 2019; entire bill S. 1020 - Retirement Flexibility Act; entire bill S. 1428 - Retirement Parity for Student Loans Act; entire bill S. 1431 - Retirement Security and Savings Act of 2019; entire bill S. 2370 - Automatic IRA Act of 2019; entire bill Not Yet Introduced: Proposal for an employer retirement plan requirement sponsored Rep. Richard Neal

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

H.R. 1865, the Further Consolidated Appropriations Act of 2020. Issue: Retirement Security, Inclusion of the SECURE Act within this government funding bill. H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. Saving for the Future Act. Issue: Mandated retirement account employer match. S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. S. 2370, Automatic IRA Act of 2019. The legislation would mandate that most employers that do not offer their employees another type of retirement plan, establish an automatic enrollment, payroll deduction program with contributions withheld from employee pay and contributed to an IRA or retirement bond. Bipartisan Budget Act of 2019, Bipartisan Budget Agreement for Fiscal Years 2020 and 2021 agreed to White House and Congress. H.R.1185 - FAMILY Act. Issue: paid family and medical leave H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave S.463 - FAMILY Act. Issue: paid family and medical leave S.920 - New Parents Act of 2019. Issue: paid family and medical leave Discussion draft - CRADLE Act. Issue: paid family and medical leave Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

1.H.R. 1865, the Further Consolidated Appropriations Act of 2020. Issue: Retirement Security, Inclusion of the SECURE Act within this government funding bill. 2.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 4.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 5.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 6.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 7.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 8.Saving for the Future Act. Issue: Mandated retirement account employer match. 9.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 10.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 11.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 12.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 13.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 14.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 15.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 16.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 17. S. 2370, Automatic IRA Act of 2019. The legislation would mandate that most employers that do not offer their employees another type of retirement plan, establish an automatic enrollment, payroll deduction program with contributions withheld from employee pay and contributed to an IRA or retirement bond. 18.Bipartisan Budget Act of 2019, Bipartisan Budget Agreement for Fiscal Years 2020 and 2021 agreed to White House and Congress. Income Security 19.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 20.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 21.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 22.S.463 - FAMILY Act. Issue: paid family and medical leave 23.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 24.Discussion draft - CRADLE Act. Issue: paid family and medical leave 25.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

RET - Fourth Quarter 2019 Retirement Security 1.H.R. 1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.H.R. 1439 - the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 3.H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 4.H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 5.H.R. 1997 - the Setting Every Community up for Retirement Act. Issue: retirement security reforms 6.S. 321 - the Retirement Security Act of 2019. Issue: Allows for open MEPs. 7.S. 322 - SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 8.S. 972 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1994 - The SECURE Act - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. HR 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 - To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. HR 1007 - Retirement Enhancement and Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. HR 982 - Not Yet Titled - 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. This bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). The requirement applies to a group in which all of the plans are individual account plans or defined contribution plans; have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and provide the same investments or investment options to participants and beneficiaries. The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return. HR 1084 - Family Savings Act of 2019 - o amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. HR 1439 - Increasing Access to s Secure Retirement Act of 2019 - To amend the Employee Retirement Income Security Act of 1974 to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. S 354 - Not Yet Titled - 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. his bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). The requirement applies to a group in which all of the plans are individual account plans or defined contribution plans; have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and provide the same investments or investment options to participants and beneficiaries. The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return. S 972 - Retirement Enhancement and Savings Act of 2019 - A bill to amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. HR1938 Small Employer Retirement Savings Auto-Enrollment Credit Act This bill allows a three-year $500 business-related tax credit for eligible small employers who include and maintain an automatic contribution arrangement in an employer-sponsored retirement plan. An "eligible employer" is an employer with no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year. S321 Retirement Security Act of 2019 To amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements, and for other purposes.

H.R. 1994 - SECURE Act S. 1431 - Retirement Securities and Savings Act S. 972 - RESA H.R. 1007 - RESA H.R.1084 - Family Savings Act H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019 S. 321 Retirement Security Act of 2019 S. 322 - SIMPLE Plan Modernization Act S. 541 - Portable Benefits for Independent Workers Pilot Program Act S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 - Main Street Tax Certainty Act Issues related to estate tax, life insurance, and retirement planning

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

Legislative Equality Act - H.R. 5/S. 788 Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 Providing Retirement Security to Workers in Small Businesses, Cooperatives and Service Organizations Act - H.R. 1993 Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - H.R. 1994 Further Consolidated Appropriations Act, 2020 - H.R 1865 & H.R. 1158 - SECURE Act - H.R. 1994 Retirement Parity for Student Loans Act - S. 1428 The Retirement Security & Savings Act - S. 1431 Wall Street Tax Act of 2019 - H.R. 1516/S. 647 Inclusive Prosperity Act of 2019 - S. 1587/H.R. 2923 Retirement Security Preservation Act - S. 2352 Pension and Budget Integrity Act (PBIA) - H.R. 4035 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Tax Incentives for 401 (k) contributions Automatic 401 (k) Act Financial wellness Fiscal Year 2020 Budget Proposal Defined benefit pension plan funding rules PBGC premiums Environmental, Social and Governance (ESG) principals in investing Form 5500 reporting - state required plan exemptions and Professional Employer Organizations (PEOs) Cybersecurity Regulatory and Other Executive Order - Environmental, Social and Governance (ESG) principles in investing Executive Order on Strengthening Retirement Security in America SEC Best Interest Standard Guidance - clarification of regular rate of pay application to benefits Department of Labor Proposed Rule: Default Electronic Disclosure by Employee Pension Benefits Plans Lump sum payments to participants in pay status PBGC Proposed Rule on Lump Sum Payment Assumptions IRS Proposed New Rules under Section 162 (m) - executive compensation Cyber security DOL - Definition of Fiduciary Emergency savings ERISA Uniformity Excise tax on private foundations Form 5500 Reporting Missing Participants Mortality Tables - Improvements Multiple Employer Plans - MEPs Multiemployer pension plan issues Non-discrimination issues affecting defined benefit plans - Additional Temporary Nondiscrimination Relief for Closed Defined Benefit Plans Paid leave proposals and issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Required minimum distribution (RMD) rules related to 403 (b) plans Student loan repayment benefit

-H.R. 1994, Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - to encourage retirement savings -H.R. 1007, S. 972, Retirement Enhancement and Savings Act of 2019 (RESA) - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. -H.R. ___, Automatic Retirement Plan Act - to mandate employers provide employees with retirement savings opportunities, among other retirement related improvements. -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.1993, to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1084, Family Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. -H.R.1938 - To amend the Internal Revenue Code of 1986 to provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan. (start-up credit to encourage plans with auto-enrollment features. Included in SECURE Act) -H.R. 1439, the Increasing Access to a Secure Retirement Act -to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. -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. -S. 321 Retirement Security Act - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements -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.1815, SEC Disclosure Effectiveness Testing Act - require the Securities and Exchange Commission, when developing rules and regulations about disclosures to retail investors, to conduct investor testing -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. -H.R. 1516. S. 647, Wall Street Tax Act - to impose a tax on certain trading transactions S. 1011, Small Business Employees Retirement Enhancement Act-eliminate barriers to the formation of open multiple employer plans (MEPs) S. 1020, Retirement Flexibility Act - incentivize the adoption of automatic enrollment and automatic escalation by establishing three new regulatory safe harbors. 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. HR 3351, Financial Services and General Government Appropriations Act -prohibit the SEC from implementing or enforcing Regulation Best Interest. H.R. 1876, Senior Security Act of 2019 - to establish an interdivisional task force at the Securities and Exchange Commission (SEC) to develop recommendations to increase protections for older investors who are most vulnerable to exploitation. S. 1435, Federal Retirement Commission Act - establish a federal commission to review private retirement benefit programs and submit a report to Congress 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. S. 321, Retirement Security Act of 2019 - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements 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. 345, Surviving Widow(er) Income Fair Treatment (SWIFT) Act - To amend title II of the Social Security Act to increase survivors benefits for disabled widows, widowers, and surviving divorced spouses 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 S. ___, Daft legislation to allow retirement plan funds to pay for long-term care insurance (Toomey) H.R. 1865, the Further Consolidated Appropriations Act of 2020 - government funding package including certain retirement security changes.

H.R. 1007 - Retirement Enhancement and Savings Act of 2019; entire bill H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019; entire bill H.R. 1874 - To amend the Internal Revenue Code of 1986 to require that qualified cash or deferred arrangements allow certain long-term employees to participate; entire bill H.R. 1957 - Taxpayer First Act of 2019; entire bill H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; entire bill H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019; entire bill H.R. 2367 - Lifetime Income Disclosure Act; entire bill H.R. 3300 - Economic Mobility Act of 2019; entire bill S. 321 - Retirement Security Act of 2019; entire bill S. 322 - SIMPLE Plan Modernization Act; entire bill S. 972 - Retirement Enhancement and Savings Act (RESA); entire bill S. 1011 - To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the requirements for multiple employer plans, and for other purposes; entire bill S. 1018 - Refunds to Rainy Day Savings Act; entire bill S. 1019 - Strengthening Financial Security Through Short-Term Savings Accounts Act of 2019; entire bill S. 1020 - Retirement Flexibility Act; entire bill S. 1428 - Retirement Parity for Student Loans Act; entire bill S. 1431 - Retirement Security and Savings Act of 2019; entire bill S. 2370 - Automatic IRA Act of 2019; entire bill Not Yet Introduced: Proposal for an employer retirement plan requirement sponsored Rep. Richard Neal Not Yet Introduced: SAVE Act sponsored by Rep. Ron Kind Not Yet Introduced: Portable retirement and investment account legislation sponsored by Rep. Jim Himes

Client expense: $140,000 · Firm income: Not reported

1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 4.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 5.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 6.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 7.Saving for the Future Act. Issue: Mandated retirement account employer match. 8.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 9.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 10.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 11.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 12.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 13.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 14.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 15.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 16. S. 2370, Automatic IRA Act of 2019. The legislation would mandate that most employers that do not offer their employees another type of retirement plan, establish an automatic enrollment, payroll deduction program with contributions withheld from employee pay and contributed to an IRA or retirement bond. 17.Bipartisan Budget Act of 2019, Bipartisan Budget Agreement for Fiscal Years 2020 and 2021 agreed to White House and Congress. Income Security 18.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 19.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 20.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 21.S.463 - FAMILY Act. Issue: paid family and medical leave 22.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 23.Discussion draft - CRADLE Act. Issue: paid family and medical leave 24.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave 1.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 2.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 3.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 4.S.463 - FAMILY Act. Issue: paid family and medical leave 5.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 6.S.1628 -Paid Family Leave Pilot Extension Act. Issue: paid family and medical leave 7.S.1895 - Lower Health Care Costs Act. Issue: dental plans 8.Discussion draft - CRADLE Act. Issue: paid family and medical leave 9.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. Saving for the Future Act. Issue: Mandated retirement account employer match. S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. S. 1431: Retirement Security and Savings Act of 2019. Retirement Security. S. 1428 Retirement Parity for Student Loans Act, Student Loan Retirement Match. S.1011 The Small Business Employees Retirement Enhancement Act, Open MEPs. S.1020 The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. S.1019: The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. S. 1018: The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. New Democrat proposals in its Social Contract for the 21st Century Portable benefits issues H.R.1185 - FAMILY Act. Issue: paid family and medical leave H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave S.463 - FAMILY Act. Issue: paid family and medical leave S.920 - New Parents Act of 2019. Issue: paid family and medical leave Discussion draft - CRADLE Act. Issue: paid family and medical leave Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

RET - 2019 Q3 1.H.R. 1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.H.R. 1439 - the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 3.H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 4.H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 5.H.R. 1997 - the Setting Every Community up for Retirement Act. Issue: retirement security reforms 6.S. 321 - the Retirement Security Act of 2019. Issue: Allows for open MEPs. 7.S. 322 - SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 8.S. 972 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 9.S. 1011 - The Small Business Employees Retirement Enhancement Act, Open MEPs. 10. S. 1020 - The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 11. S. 1019 - The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 12. S. 1018 - The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 13. S. 1431 - Retirement Security and Savings Act of 2019. Retirement Security. 14. S. 1428 - Retirement Parity for Student Loans Act, Student Loan Retirement Match. 15. S. 2370 - Automatic IRA Act of 2019. The legislation would mandate that most employers that do not offer their employees another type of retirement plan, establish an automatic enrollment, payroll deduction program with contributions withheld from employee pay and contributed to an IRA or retirement bond. 16. Saving for the Future Act. Issue: Mandated retirement account employer match. 17. Bipartisan Budget Act of 2019, Bipartisan Budget Agreement for Fiscal Years 2020 and 2021 agreed to White House and Congress.

-H.R. 1994, Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - to encourage retirement savings -H.R. 1007, S. 972, Retirement Enhancement and Savings Act of 2019 (RESA) - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. -H.R. ___, Automatic Retirement Plan Act - to mandate employers provide employees with retirement savings opportunities, among other retirement related improvements. -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.1993, to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1084, Family Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. -H.R.1938 - To amend the Internal Revenue Code of 1986 to provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan. (start-up credit to encourage plans with auto-enrollment features. Included in SECURE Act) -H.R. 1439, the Increasing Access to a Secure Retirement Act -to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. -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. -S. 321 Retirement Security Act - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements -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.1815, SEC Disclosure Effectiveness Testing Act - require the Securities and Exchange Commission, when developing rules and regulations about disclosures to retail investors, to conduct investor testing -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. -H.R. 1516. S. 647, Wall Street Tax Act - to impose a tax on certain trading transactions S. 1011, Small Business Employees Retirement Enhancement Act-eliminate barriers to the formation of open multiple employer plans (MEPs) S. 1020, Retirement Flexibility Act - incentivize the adoption of automatic enrollment and automatic escalation by establishing three new regulatory safe harbors. 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. HR 3351, Financial Services and General Government Appropriations Act -prohibit the SEC from implementing or enforcing Regulation Best Interest. H.R. 1876, Senior Security Act of 2019 - to establish an interdivisional task force at the Securities and Exchange Commission (SEC) to develop recommendations to increase protections for older investors who are most vulnerable to exploitation. S. 1435, Federal Retirement Commission Act - establish a federal commission to review private retirement benefit programs and submit a report to Congress 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. S. 321, Retirement Security Act of 2019 - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements 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. 345, Surviving Widow(er) Income Fair Treatment (SWIFT) Act - To amend title II of the Social Security Act to increase survivors benefits for disabled widows, widowers, and surviving divorced spouses 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. 1994 - SECURE Act S. 1431 - Retirement Securities and Savings Act S. 972 - RESA H.R. 1007 - RESA H.R.1084 - Family Savings Act H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019 S. 321 Retirement Security Act of 2019 S. 322 - SIMPLE Plan Modernization Act S. 541 - Portable Benefits for Independent Workers Pilot Program Act S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 - Main Street Tax Certainty Act Issues related to estate tax, life insurance, and retirement planning

Client expense: $560,000 · Firm income: Not reported

HR 1994 - The SECURE Act - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. HR 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 - To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. HR 1007 - Retirement Enhancement and Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. HR 982 - Not Yet Titled - 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. This bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). The requirement applies to a group in which all of the plans are individual account plans or defined contribution plans; have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and provide the same investments or investment options to participants and beneficiaries. The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return. HR 1084 - Family Savings Act of 2019 - o amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. HR 1439 - Increasing Access to s Secure Retirement Act of 2019 - To amend the Employee Retirement Income Security Act of 1974 to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. S 354 - Not Yet Titled - 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. his bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). The requirement applies to a group in which all of the plans are individual account plans or defined contribution plans; have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and provide the same investments or investment options to participants and beneficiaries. The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return. S 972 - Retirement Enhancement and Savings Act of 2019 - A bill to amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. HR1938 Small Employer Retirement Savings Auto-Enrollment Credit Act This bill allows a three-year $500 business-related tax credit for eligible small employers who include and maintain an automatic contribution arrangement in an employer-sponsored retirement plan. An "eligible employer" is an employer with no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year. S321 Retirement Security Act of 2019 To amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements, and for other purposes.

Legislative Equality Act - H.R. 5/S. 788 Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 Providing Retirement Security to Workers in Small Businesses, Cooperatives and Service Organizations Act - H.R. 1993 Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - H.R. 1994 Retirement Parity for Student Loans Act - S. 1428 The Retirement Security & Savings Act - S. 1431 Wall Street Tax Act of 2019 - H.R. 1516/S. 647 Inclusive Prosperity Act of 2019 - S. 1587/H.R. 2923 Retirement Security Preservation Act - S. 2352 Pension and Budget Integrity Act (PBIA) - H.R. 4035 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Tax Incentives for 401 (k) contributions Automatic 401 (k) Act Financial wellness Fiscal Year 2020 Budget Proposal Defined benefit pension plan funding rules PBGC premiums Environmental, Social and Governance (ESG) principals in investing Form 5500 reporting - state required plan exemptions and Professional Employer Organizations (PEOs) Cybersecurity Regulatory and Other Executive Order - Environmental, Social and Governance (ESG) principles in investing Executive Order on Strengthening Retirement Security in America ERISA Uniformity SEC Best Interest Standard Guidance - clarification of regular rate of pay application to benefits Cyber security DOL - Definition of Fiduciary Electronic communication and disclosure of benefits information Emergency savings Excise tax on private foundations Form 5500 Reporting Lump sum payments to participants in pay status Missing Participants Mortality Tables - Improvements Multiple Employer Plans - MEPs Multiemployer pension plan issues Non-discrimination issues affecting defined benefit plans Paid leave proposals and issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Required minimum distribution (RMD) rules related to 403 (b) plans Student loan repayment benefit

DRAFT PBGC and Retirement Security legislation H.R. 1007/S.972- Retirement Enhancement and Savings Act of 2019 H.R. 1994 - Setting Every Community Up for Retirement Enhancement (SECURE) Act To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. Retirement Security and Savings Act - S 1431

Client expense: $760,000 · Firm income: Not reported

H.R. 1007 - Retirement Enhancement and Savings Act of 2019; entire bill H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019; entire bill H.R. 1874 - To amend the Internal Revenue Code of 1986 to require that qualified cash or deferred arrangements allow certain long-term employees to participate; entire bill H.R. 1957 - Taxpayer First Act of 2019; entire bill H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; entire bill H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019; entire bill H.R. 2369 - Lifetime Income Disclosure Act; entire bill H.R. 3300 - Economic Mobility Act of 2019; entire bill S. 321 - Retirement Security Act of 2019; entire bill S. 322 - SIMPLE Plan Modernization Act; entire bill S. 972 - Retirement Enhancement and Savings Act (RESA); entire bill S. 1011 - To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the requirements for multiple employer plans, and for other purposes; entire bill S. 1018 - Refunds to Rainy Day Savings Act; entire bill S. 1019 - Strengthening Financial Security Through Short-Term Savings Accounts Act of 2019; entire bill S. 1020 - Retirement Flexibility Act; entire bill S. 1428 - Retirement Parity for Student Loans Act; entire bill S. 1431 - Retirement Security and Savings Act of 2019; entire bill Not Yet Introduced: Proposal for an employer retirement plan requirement sponsored Rep. Richard Neal Not Yet Introduced: SAVE Act sponsored by Rep. Ron Kind Not Yet Introduced: Portable retirement and investment account legislation sponsored by Rep. Jim Himes

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

Retirement Security 1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 4.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 5.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 6.Saving for the Future Act. Issue: Mandated retirement account employer match. 7.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 8.S. 1431: Retirement Security and Savings Act of 2019. Retirement Security. 9.S. 1428 Retirement Parity for Student Loans Act, Student Loan Retirement Match. 10.S.1011 The Small Business Employees Retirement Enhancement Act, Open MEPs. 11.S.1020 The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 12.S.1019: The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 13.S. 1018: The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 14. New Democrat proposals in its Social Contract for the 21st Century 15. Portable benefits issues Income Security 16.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 17.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 18.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 19.S.463 - FAMILY Act. Issue: paid family and medical leave 20.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 21.Discussion draft - CRADLE Act. Issue: paid family and medical leave 22.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

RET - 2019 Q2 Retirement Security 1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 4.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 5.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 6.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 7. Saving for the Future Act. Issue: Mandated retirement account employer match. 8.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 9.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 10.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 11.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 12.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 13.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 14.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 15.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. Income Security 16.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 17.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 18.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 19.S.463 - FAMILY Act. Issue: paid family and medical leave 20.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 21.Discussion draft - CRADLE Act. Issue: paid family and medical leave 22.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave S.1628 -Paid Family Leave Pilot Extension Act. Issue: paid family and medical leave S.1895 - Lower Health Care Costs Act. Issue: dental plans

RET - 2019 Q2 Retirement Security 1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1997, the Setting Every Community up for Retirement Act. Issue: retirement security reforms 4.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 5.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 6.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 7. Saving for the Future Act. Issue: Mandated retirement account employer match. 8.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 9.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. 10.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 11.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 12.S.1011, The Small Business Employees Retirement Enhancement Act, Open MEPs. 13.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 14.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 15.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. Income Security 16.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 17.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 18.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 19.S.463 - FAMILY Act. Issue: paid family and medical leave 20.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 21.Discussion draft - CRADLE Act. Issue: paid family and medical leave 22.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave S.1628 -Paid Family Leave Pilot Extension Act. Issue: paid family and medical leave S.1895 - Lower Health Care Costs Act. Issue: dental plans

H.R. 1994 - SECURE Act S. 1431 - Retirement Securities and Savings Act S. 972 - RESA H.R. 1007 - RESA H.R.1084 - Family Savings Act H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019 S. 321 Retirement Security Act of 2019 S. 322 - SIMPLE Plan Modernization Act S. 541 - Portable Benefits for Independent Workers Pilot Program Act S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 - Main Street Tax Certainty Act Issues related to estate tax, life insurance, and retirement planning

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

-H.R. 1994, Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - to encourage retirement savings -H.R. 1007, S. 972, Retirement Enhancement and Savings Act of 2019 (RESA) - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. -H.R. ___, Automatic Retirement Plan Act - to mandate employers provide employees with retirement savings opportunities, among other retirement related improvements. -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.1993, to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. -H.R. 397 Rehabilitation for Multiemployer Pensions Act 2019 - This bill establishes the Pension Rehabilitation Administration within the Department of the Treasury and a related trust fund to make loans to certain multiemployer defined benefit pension plans -H.R. 545, the Financial Relief for Feds Act - to allow penalty-free distributions from retirement accounts in the case of Federal employees and certain Federal contractors impacted by the Federal Government shutdown. -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1084, Family Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. -H.R.1938 - To amend the Internal Revenue Code of 1986 to provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan. (start-up credit to encourage plans with auto-enrollment features. Included in SECURE Act) -H.R. 1439, the Increasing Access to a Secure Retirement Act -to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. -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. 1194, S. 448, the Graduate Student Savings Act - This bill allows funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). -S. 321 Retirement Security Act - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements -S. 322, SIMPLE Plan Modernization Act - making improvements to SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan -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.1815, SEC Disclosure Effectiveness Testing Act - require the Securities and Exchange Commission, when developing rules and regulations about disclosures to retail investors, to conduct investor testing -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. -H.R. 1516. S. 647, Wall Street Tax Act - to impose a tax on certain trading transactions S. 1011, Small Business Employees Retirement Enhancement Act-eliminate barriers to the formation of open multiple employer plans (MEPs) S. 1020, Retirement Flexibility Act - incentivize the adoption of automatic enrollment and automatic escalation by establishing three new regulatory safe harbors. 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. HR 3351, Financial Services and General Government Appropriations Act -prohibit the SEC from implementing or enforcing Regulation Best Interest. H.R. 1876, Senior Security Act of 2019 - to establish an interdivisional task force at the Securities and Exchange Commission (SEC) to develop recommendations to increase protections for older investors who are most vulnerable to exploitation. S. 1435, Federal Retirement Commission Act - establish a federal commission to review private retirement benefit programs and submit a report to Congress 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. S. 321, Retirement Security Act of 2019 - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements 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. 345, Surviving Widow(er) Income Fair Treatment (SWIFT) Act - To amend title II of the Social Security Act to increase survivors benefits for disabled widows, widowers, and surviving divorced spouses 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 S. 1950, Strengthen Social Security by Taxing Dynastic Wealth Act - undo the changes to the estate tax made under the Tax Cuts and Jobs Act in 2017, restoring estate and gift tax to 2009 levels to fund Social Security

Legislative Equality Act - H.R. 5/S. 788 Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 Providing Retirement Security to Workers in Small Businesses, Cooperatives and Service Organizations Act - H.R. 1993 Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - H.R. 1994 The Retirement Security & Savings Act - S. 1431 Tax Incentives for 401 (k) contributions Automatic 401 (k) Act Financial wellness Fiscal Year 2020 Budget Proposal Non-discrimination issues affecting defined benefit plans Defined benefit pension plan funding rules PBGC premiums Environmental, Social and Governance (ESG) principals in investing Regulatory and Other Executive Order - Environmental, Social and Governance (ESG) principles in investing Executive Order on Strengthening Retirement Security in America ERISA Uniformity SEC Best Interest Standard Guidance - clarification of regular rate of pay application to benefits Electronic communication and disclosure of benefits information Required minimum distribution (RMD) rules related to 403 (b) plans Multiple Employer Plans - MEPs Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Lump sum payments to participants in pay status Student loan repayment benefit Missing Participants Emergency savings Form 5500 Reporting Cyber security DOL - Definition of Fiduciary

Client expense: $311,457 · Firm income: Not reported

H.R. 1993, H.R. 1994 - retirement provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

DRAFT PBGC and Retirement Security legislation H.R. 1007 - Retirement Enhancement and Savings Act of 2019 H.R. 1993 - Setting Every Community Up for Retirement Enhancement (SECURE) Act To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. H.R. 1994 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1993, H.R. 1994 - retirement provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1007 - Retirement Enhancement and Savings Act of 2019; entire bill H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019; entire bill H.R. 1874 - To amend the Internal Revenue Code of 1986 to require that qualified cash or deferred arrangements allow certain long-term employees to participate; entire bill H.R. 1957 - Taxpayer First Act of 2019; entire bill H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019; entire bill H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019; entire bill S. 321 - Retirement Security Act of 2019; entire bill S. 322 - SIMPLE Plan Modernization Act; entire bill S. 972 - Retirement Enhancement and Savings Act (RESA); entire bill Not Yet Introduced: Proposal for an employer retirement plan requirement sponsored Rep. Richard Neal Not Yet Introduced: Retirement security and savings act sponsored by Sens. Rob Portman and Ben Cardin Not Yet Introduced: SAVE Act sponsored by Rep. Ron Kind Not Yet Introduced: Portable retirement and investment account legislation sponsored by Rep. Jim Himes

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

H.R. 1993, H.R. 1994, S. 972 - retirement policy

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

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

H.R. 1993, H.R. 1994, S 974 - retirement policy

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

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

H.R. 1993, H.R. 1994 - retirement policy

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement Security 1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 4.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 5.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 6.Saving for the Future Act. Issue: Mandated retirement account employer match. 7.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 8.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. Income Security 9.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 10.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 11.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 12.S.463 - FAMILY Act. Issue: paid family and medical leave 13.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 14.Discussion draft - CRADLE Act. Issue: paid family and medical leave 15.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

Client expense: $360,000 · Firm income: Not reported

H.R. 1994 - SECURE Act H.R. 1007 - RESA H.R.1084 - Family Savings Act H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 H.R. 1439 - Increasing Access to a Secure Retirement Act of 2019 S. 321 Retirement Security Act of 2019 S. 322 - SIMPLE Plan Modernization Act S. 541 - Portable Benefits for Independent Workers Pilot Program Act S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 - Main Street Tax Certainty Act Issues related to estate tax, life insurance, and retirement planning

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

RET - First Quarter Report - 2019 H.R. 1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms H.R. 1439 - the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. H.R. 1993 - Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. H.R. 1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms S. 321 - the Retirement Security Act of 2019. Issue: Allows for open MEPs. S. 322 - SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. S. 972 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms Saving for the Future Act. Issue: Mandated retirement account employer match.

Client expense: $970,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1.H.R.1007 - Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 2.S. 972, Retirement Enhancement and Savings Act of 2019 (RESA). Issue: retirement security reforms 3.H.R. 1439, the Increasing Access to a Secure Retirement Act Issue: Provides a fiduciary safe harbor to the selection of an annuity provider. 4.H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE). Issue: retirement security reforms 5.H.R. 1993, Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019. Issue: Retirement Security, Open Multiple Employer Plans. 6.Saving for the Future Act. Issue: Mandated retirement account employer match. 7.S. 322, SIMPLE Plan Modernization Act. Issue: Makes improvements to SIMPLE retirement accounts and ease the transition from a SIMPLE plan to a 401(k) plan. 8.S. 321, the Retirement Security Act of 2019. Issue: Allows for open MEPs. Income Security 9.H.R.1185 - FAMILY Act. Issue: paid family and medical leave 10.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 11.H.R.2163 - To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes. Issue: paid family and medical leave 12.S.463 - FAMILY Act. Issue: paid family and medical leave 13.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 14.Discussion draft - CRADLE Act. Issue: paid family and medical leave 15.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

Client expense: $921,570 · Firm income: Not reported

Legislative Equality Act - H.R. 5/S. 788 Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 IRC and ERISA modify rules relating to multiple employer plans, pooled employer plans and PBGC premiums for CSEC plans - H.R. 1993 Setting Every Community Up for Retirement Enhancement Act of 2019 - H.R. 1994 The Retirement Security & Savings Act (Sens. Portman and Cardin) Tax Incentives for 401 (k) contributions Financial wellness Fiscal Year 2020 Budget Proposal Non-discrimination issues affecting defined benefit plans Defined benefit pension plan funding rules PBGC premiums Regulatory and Other Executive Order on Strengthening Retirement Security in America ERISA Uniformity Electronic communication and disclosure of benefits information Required minimum distribution (RMD) rules related to 403 (b) plans Multiple Employer Plans - MEPs Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Hardship Withdrawals Lump sum payments Student loan repayment benefit Missing Participants Emergency savings

Client expense: $286,391 · Firm income: Not reported

-H.R. 1994, Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - to encourage retirement savings -H.R. 1007, S. 972, Retirement Enhancement and Savings Act of 2019 (RESA) - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. -H.R. ___, Automatic Retirement Plan Act - to mandate employers provide employees with retirement savings opportunities, among other retirement related improvements. -S. __, 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.1993, to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. -H.R. 397 Rehabilitation for Multiemployer Pensions Act 2019 - This bill establishes the Pension Rehabilitation Administration within the Department of the Treasury and a related trust fund to make loans to certain multiemployer defined benefit pension plans -H.R. 545, the Financial Relief for Feds Act - to allow penalty-free distributions from retirement accounts in the case of Federal employees and certain Federal contractors impacted by the Federal Government shutdown. -H.R. 860, the Social Security 2100 Act - To protect our Social Security system and improve benefits for current and future generations. -H.R. 1084, Family Savings Act of 2019 - To amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes. -H.R.1938 - To amend the Internal Revenue Code of 1986 to provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan. (start-up credit to encourage plans with auto-enrollment features. Included in SECURE Act) -H.R. 1439, the Increasing Access to a Secure Retirement Act -to provide a fiduciary safe harbor for the selection of a lifetime income provider, and for other purposes. -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. 1194, S. 448, the Graduate Student Savings Act - This bill allows funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). -S. 321 Retirement Security Act - amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements -S. 322, SIMPLE Plan Modernization Act - making improvements to SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan -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.1815, SEC Disclosure Effectiveness Testing Act - require the Securities and Exchange Commission, when developing rules and regulations about disclosures to retail investors, to conduct investor testing -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. -H.R. 1516. S. 647, Wall Street Tax Act - to impose a tax on certain trading transactions