Upward Mobility Enhancement Act

Retirement Security 1.H.R. 8990, the Lifetime Income for Employees Act. Expands QDIA regulations. 2.H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Provides for expanded hardship withdrawals and removal of tax penalty. Includes RMD relief. 3.H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Includes RMD relief and single employer pension plan relief. 4.H.R. 2120, the Saving for the Future Act. Issue: Mandated retirement account employer match. 5.H.R. 6562, the Securing Additional Value for Every Retirement Saver (SAVERS) Act. Temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. 6.Securing a Strong Retirement (SSRA) Act of 2020. Proposal would be next House iteration of retirement security policy. 7.S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 8.S. 5064, Improving Access to Retirement Savings Act, includes provisions that were in SSRA, but not included in S. 1431. 9.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 10. H.R. 4849, the Upward Mobility Enhancement Act of 2019, Employer Provided Student Loan Repayment. 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. 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. 15.Electronic Delivery Advocacy. (no bill number) Proposal would make electronic delivery the default distribution method for plan documents. Opt-out available. Income Security H.R. 133, Both provisions are in the larger bill. Group Insurance Products. The Continuing Paycheck Protection Program includes ACLIs suggested language to clarify that the loan money can be used and will be forgiven for other group insurance products including: life, disability, vision, and dental. The amendment applies to loans already made. Extension of Paid Leave Credits. Extension of credits for paid sick and family leave which extended the provisions of FFCRA until March 31, 2021 and replaced the mandate to provide paid sick leave related to the pandemic with a payroll tax subsidy to employers who provide the leave. H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Issue Paycheck protection program and paid family medical leave. H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Issue Paycheck protection program and paid family medical leave. H.R.1185 - FAMILY Act. Issue: paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member. 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- paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member S.920 - New Parents Act of 2019. Issue: paid family and medical leave Discussion draft - CRADLE Act. Issue: paid family and medical leave - allows for a deferment of retirement benefits for paid leave benefits. Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave H.R. 2694 - Pregnant Workers Fairness Act. Issue: paid family and medical leave. Diversity and Inclusion H.R. 5084 - Improving Corporate Governance Through Diversity Act. Issue: diversity and inclusion. H.R. 5360 - Closing the Racial Wealth Gap Act. Issue: diversity and inclusion. H.R. 281 - Ensuring Diverse Leadership Act. Issue: diversity and inclusion. H.R. 7946 and S. 4464 - Federal Reserve Racial and Economic Equity Act. Issue: diversity and inclusion.

Client expense: $909,813 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

1.H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Provides for expanded hardship withdrawals and removal of tax penalty. Includes RMD relief. 2.H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Includes RMD relief and single employer pension plan relief. 3.H.R. 2120, the Saving for the Future Act. Issue: Mandated retirement account employer match. 4.H.R. 6562, the Securing Additional Value for Every Retirement Saver (SAVERS) Act. Temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. 5.SECURE 2.0. (no bill number) Proposal would be next iteration of retirement security policy. S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 6.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 7. H.R. 4849, the Upward Mobility Enhancement Act of 2019, Employer Provided Student Loan Repayment. 8.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 9.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 10.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 11. 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. 12.Electronic Delivery Advocacy. (no bill number) Proposal would make electronic delivery the default distribution method for plan documents. Opt-out available. 13.H.R.1185 - FAMILY Act. Issue: paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member. 14.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 15.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 16.S.463 - FAMILY Act. Issue: paid family and medical leave- paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member 17.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 18.Discussion draft - CRADLE Act. Issue: paid family and medical leave - allows for a deferment of retirement benefits for paid leave benefits. 19.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

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

H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Provides for expanded hardship withdrawals and removal of tax penalty. Includes RMD relief. H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Includes RMD relief and single employer pension plan relief. H.R. 2120, the Saving for the Future Act. Issue: Mandated retirement account employer match. H.R. 6562, the Securing Additional Value for Every Retirement Saver (SAVERS) Act. Temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. SECURE 2.0. (no bill number) Proposal would be next iteration of retirement security policy. 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.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. Electronic Delivery Advocacy. (no bill number) Proposal would make electronic delivery the default distribution method for plan documents. Opt-out available. H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Issue Paycheck protection program and paid family medical leave. 14. H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Issue Paycheck protection program and paid family medical leave. H.R.1185/S.463 - FAMILY Act. Issue: paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member. H.R.1940/S.920 - 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 Discussion draft - CRADLE Act. Issue: paid family and medical leave - allows for a deferment of retirement benefits for paid leave benefits. Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave H.R. 2694 - Pregnant Workers Fairness Act. Issue: paid family and medical leave. H.R. 5084 - Improving Corporate Governance Through Diversity Act. Issue: diversity and inclusion. H.R. 5360 - Closing the Racial Wealth Gap Act. Issue: diversity and inclusion. H.R. 281 - Ensuring Diverse Leadership Act. Issue: diversity and inclusion. H.R. 7946/ S. 4464 - Federal Reserve Racial and Economic Equity Act. Issue: diversity and inclusion.

Monitor Legislative efforts related to the Tax Cuts and Jobs Act of 2017; discussions related to H.R.4849, Upward Mobility Enhancement Act regarding the individual tax treatment of employer-provided education benefits; discussions regarding tax proposals to fund improvements to the nation's infrastructure.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Discussions related to H.R.4849, Upward Mobility Enhancement Act and S. 4408, Upskilling and Retraining Assistance Act regarding the individual tax treatment of employer-provided education benefits

Client expense: $1,530,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Executive Office of the President (EOP), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Natl Economic Council (NEC), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office

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

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

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

Retirement Security 1.H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Provides for expanded hardship withdrawals and removal of tax penalty. Includes RMD relief. 2.H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Includes RMD relief and single employer pension plan relief. 3.H.R. 2120, the Saving for the Future Act. Issue: Mandated retirement account employer match. 4.H.R. 6562, the Securing Additional Value for Every Retirement Saver (SAVERS) Act. Temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. 5.SECURE 2.0. (no bill number) Proposal would be next iteration of retirement security policy. S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 6.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 7. H.R. 4849, the Upward Mobility Enhancement Act of 2019, Employer Provided Student Loan Repayment. 8.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 9.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 10.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 11. 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. 12.Electronic Delivery Advocacy. (no bill number) Proposal would make electronic delivery the default distribution method for plan documents. Opt-out available. Income Security 13. H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Issue Paycheck protection program and paid family medical leave. 14. H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Issue Paycheck protection program and paid family medical leave. 15.H.R.1185 - FAMILY Act. Issue: paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member. 16.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 17.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 18.S.463 - FAMILY Act. Issue: paid family and medical leave- paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member 19.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 20.Discussion draft - CRADLE Act. Issue: paid family and medical leave - allows for a deferment of retirement benefits for paid leave benefits. 21.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave 22. H.R. 2694 - Pregnant Workers Fairness Act. Issue: paid family and medical leave. Diversity and Inclusion 23. H.R. 5084 - Improving Corporate Governance Through Diversity Act. Issue: diversity and inclusion. 24. H.R. 5360 - Closing the Racial Wealth Gap Act. Issue: diversity and inclusion. 25. H.R. 281 - Ensuring Diverse Leadership Act. Issue: diversity and inclusion. 26. H.R. 7946 and S. 4464 - Federal Reserve Racial and Economic Equity Act. Issue: diversity and inclusion.

S. 145 by SCOTT (R-SC) CHOICE Act S. 233 by BLACKBURN (R-TN) a resolution on freedom of speech at institutions of higher education S. 235 by COONS (D-DE) Teachers Are Leaders Act S. 342 by YOUNG (R-IN) Advanced International and Foreign Language Education Act S. 416 by CARDIN (D-MD) FAFSA Fairness Act of 2019 S. 460 by THUNE (R-SD) Employer Participation in Repayment Act S. 632 LANKFORD (R-OK) Lessening Impediments from Taxes (LIFT) Act S. 672 by SHATZ (D-HI) Debt Free College S. 681 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 752 by KAINE (D-VA) Preparing and Retaining Education Professionals Act S. 800 by CASSIDY (R-LA) College Transparency Act S. 830 by GILLIBRAND (D-NY) a bill to amend the Federal Work-Study program to permit institutions of higher education to use their Federal Work-Study allocations for full-time, off-campus cooperative education and work-based learning S. 839 by KAINE (D-VA) a bill to extend Federal Pell Grant eligibility of certain short-term programs S. 852 by SCOTT (R-SC) Anti-Semitism Awareness Act of 2019 S. 1279 by JONES (D-AL) FUTURE Act S. 2143 by WARREN (D-MA) College Student Hunger Act S. 2557 by ALEXANDER (R-TN) Student Aid Improvement Act S. 3028 by REED (D-RI) Partnership for Affordability and Student Success S. 3503 by MORAN (R-KS) a bill to allow Secretary of Veterans Affairs to adjust the treatment of distance education for the purpose of GI bill benefits because of COVID-19 S. 3701 by KLOBUCHAR (D-MN) Supporting Connectivity for Higher Education Students in Need Act S. 4081 by STABENOW (D-MI) The Reopen Schools Safety Act S. 4112 by MURRAY (D-WA) the Coronavirus Child Care and Education Relief Act H.R. 5 by CICILLINE (D-RI) Equality Act H.R. 6 by ROYBAL-ALLARD (D-CA) American Dream and Promise Act H.R. 63 by BANKS (R-IN) Student Loan Disclosure Modernization Act H.R. 6814 by ESHOO (D-CA) Supporting Connectivity for Higher Education Students in Need Act H.R. 748 by COURTNEY (D-CT) CARES Act H.R. 1043 by PETERS (D-CA) Employer Participation in Repayment Act H.R. 1044 by LOFGREN (D-CA) Fairness for High Skilled Immigrants Act of 2019 H.R. 1075 by CUMMINGS (D-MD) FAFSA Fairness Act of 2019 H.R. 1161 by CLEAVER (D-MO) Student Loan Disclosure Modernization Act H.R. 1298 by LEWIS (D-GA) Higher Education Dream Act H.R. 1545 by WALKER (R-NC) legislation to repeal the tax on mass transit benefits for nonprofit employers H.R. 1565 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 1571 by POCAN (D-WI) Debt Free College H.R. 1766 by MITCHELL (R-MI) College Transparency Act H.R. 1865 by PASCRELL (D-NJ) FY2020 Consolidated Appropriations H.R. 1994 by NEAL (D-MA) Setting Every Community Up for Retirement Act (SECURE Act) H.R. 2006 by SHALALA (D-FL) College Equity Act H.R. 2486 by ADAMS (D-NC) FUTURE Act H.R. 2875 by MALONEY (D-NY) Ravi Thackurdeen Safe Students Study Abroad Act H.R. 3126 by GALLEGO (D-AZ) Collegiate Freedom of Association Act H.R. 3300 by NEAL (D-MA) Economic Mobility Act of 2019 H.R. 3809 by LAWSON (D-FL) College Student Hunger Act H.R. 3877 by YARMUTH (D-KY) Bipartisan Budget Act of 2019 H.R. 4193 by SHALALA (D-FL) Student Loan Disclosure Transparency Act H.R. 4438 by BOYLE (D-PA) Dont Tax Higher Education Act H.R. 4497 by SHALALA (D-FL) Protecting Student Aid Act H.R. 4608 by KILMER (D-WA) Pell Plus Act H.R. 4615 by SHALALA (D-FL) Stop College Closures Act H.R. 4625 by LEVIN (D-CA) Protect the GI Bill Act H.R. 4674 by SCOTT (D-VA) College Affordability Act H.R. 4849 by SMITH (R-MO) Upward Mobility Act H.R. 5331 by STEWART (R-UT) Fairness for All Act H.R. 5363 by ADAMS (D-NC) FUTURE Act H.R. 6201 by LOWEY (D-NY) Families First Coronavirus Response Act H.R. 6275 by SCOTT (D-VA) Supporting Students in Response to Coronavirus Act H.R. 6749, by DOGGETT (D-TX) legislation to expand the American Opportunity Student Tax Relief of 2020 and other higher education tax relief measures H.R. 6800 by LOWEY (D-NY) the Heroes Act H.R. 6814 by ESHOO (D-CA) Connectivity for Higher Education Students in Need Act H.R. 7010 by COURTNEY (D-CT) Paycheck Protection Program (PPP) Flexibility Act of 2020 H.R. 7011 by MALONEY (D-NY) the Pandemic Risk Insurance Act of 2020 H.J. Res. 56 by DURBIN (D-IL) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.J. Res. 76 by LEE (D-NV) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.Res.191 by ROE (R-TN) a resolution on freedom of speech at institutions of higher education

Discussions regarding implementation and administration of the CARES Act, regarding economic impact payments Discussions related to H.R.4849, Upward Mobility Enhancement Act regarding the individual tax treatment of employer-provided education benefits

Client expense: $1,480,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Consumer Product Safety Commission (CPSC), Executive Office of the President (EOP), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office

H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Provides for expanded hardship withdrawals and removal of tax penalty. Includes RMD relief. H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Includes RMD relief and single employer pension plan relief. H.R. 2120, the Saving for the Future Act. Issue: Mandated retirement account employer match. H.R. 6562, the Securing Additional Value for Every Retirement Saver (SAVERS) Act. Temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. SECURE 2.0. (no bill number) Proposal would be next iteration of retirement security policy. 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.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. 12.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 proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member. 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- paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member S.920 - New Parents Act of 2019. Issue: paid family and medical leave Discussion draft - CRADLE Act. Issue: paid family and medical leave - allows for a deferment of retirement benefits for paid leave benefits. Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

Monitor Legislative efforts related to the Tax Cuts and Jobs Act of 2017; Discussions related to H.R.4849, Upward Mobility Enhancement Act regarding the individual tax treatment of employer-provided education benefits; Discussions regarding tax proposals to fund improvements to the nation's infrastructure

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $340,980 · Firm income: Not reported

1.H.R. 748, The CARES Act. Large, comprehensive COVID-19 relief bill. Provides for expanded hardship withdrawals and removal of tax penalty. Includes RMD relief. 2.H.R. 6800, The HEROES Act. Large, comprehensive COVID-19 relief bill. Includes RMD relief and single employer pension plan relief. 3.H.R. 2120, the Saving for the Future Act. Issue: Mandated retirement account employer match. 4.H.R. 6562, the Securing Additional Value for Every Retirement Saver (SAVERS) Act. Temporarily raises contribution limits on tax-preferred retirement savings plans and individual retirement accounts. 5.SECURE 2.0. (no bill number) Proposal would be next iteration of retirement security policy. S. 1431, Retirement Security and Savings Act of 2019. Retirement Security. 6.S. 1428, Retirement Parity for Student Loans Act, Student Loan Retirement Match. 7. H.R. 4849, the Upward Mobility Enhancement Act of 2019, Employer Provided Student Loan Repayment. 8.S.1020, The Retirement Flexibility Act, Retirement Security, automatic enrollment/escalation. 9.S.1019, The Strengthening Financial Security Through Short-Term Savings Act, Retirement Security. Addresses retirement plan leakage. 10.S.1018,The Refund to Rainy Day Savings Act, Retirement Savings. Utilizes tax return for retirement savings. 11. 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. 12.Electronic Delivery Advocacy. (no bill number) Proposal would make electronic delivery the default distribution method for plan documents. Opt-out available. 13.H.R.1185 - FAMILY Act. Issue: paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member. 14.H.R.1940 - New Parents Act of 2019. Issue: paid family and medical leave 15.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 16.S.463 - FAMILY Act. Issue: paid family and medical leave- paid family and medical leave proposal would offer paid leave benefits via a payroll tax for birth or adoption of a child or caring for a sick family member 17.S.920 - New Parents Act of 2019. Issue: paid family and medical leave 18.Discussion draft - CRADLE Act. Issue: paid family and medical leave - allows for a deferment of retirement benefits for paid leave benefits. 19.Proposed FY 2020 Budget proposal on paid family and medical leave. Issue: paid family and medical leave

Discussions related to H.R.4849, Upward Mobility Enhancement Act regarding the individual tax treatment of employer-provided education benefits Discussions regarding tax proposals to fund improvements to the nation's infrastructure

Client expense: $1,830,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Executive Office of the President (EOP), Federal Maritime Commission, Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office

S. 145 by SCOTT (R-SC) CHOICE Act S. 233 by BLACKBURN (R-TN) a resolution on freedom of speech at institutions of higher education S. 235 by COONS (D-DE) Teachers Are Leaders Act S. 342 by YOUNG (R-IN) Advanced International and Foreign Language Education Act S. 416 by CARDIN (D-MD) FAFSA Fairness Act of 2019 S. 460 by THUNE (R-SD) Employer Participation in Repayment Act S. 632 LANKFORD (R-OK) Lessening Impediments from Taxes (LIFT) Act S. 672 by SHATZ (D-HI) Debt Free College S. 681 by WYDEN (D-OR) Student Right to Know Before You Go Act S. 752 by KAINE (D-VA) Preparing and Retaining Education Professionals Act S. 800 by CASSIDY (R-LA) College Transparency Act S. 830 by GILLIBRAND (D-NY) a bill to amend the Federal Work-Study program to permit institutions of higher education to use their Federal Work-Study allocations for full-time, off-campus cooperative education and work-based learning S. 839 by KAINE (D-VA) a bill to extend Federal Pell Grant eligibility of certain short-term programs S. 852 by SCOTT (R-SC) Anti-Semitism Awareness Act of 2019 S. 1279 by JONES (D-AL) FUTURE Act S. 2143 by WARREN (D-MA) College Student Hunger Act S. 2557 by ALEXANDER (R-TN) Student Aid Improvement Act S. 3028 by REED (D-RI) Partnership for Affordability and Student Success S. 3503 by MORAN (R-KS) a bill to allow Secretary of Veterans Affairs to adjust the treatment of distance education for the purpose of GI bill benefits because of COVID-19 H.R. 5 by CICILLINE (D-RI) Equality Act H.R. 6 by ROYBAL-ALLARD (D-CA) American Dream and Promise Act H.R. 63 by BANKS (R-IN) Student Loan Disclosure Modernization Act H.R. 748 by COURTNEY (D-CT) CARES Act H.R. 1043 by PETERS (D-CA) Employer Participation in Repayment Act H.R. 1044 by LOFGREN (D-CA) Fairness for High Skilled Immigrants Act of 2019 H.R. 1075 by CUMMINGS (D-MD) FAFSA Fairness Act of 2019 H.R. 1161 by CLEAVER (D-MO) Student Loan Disclosure Modernization Act H.R. 1298 by LEWIS (D-GA) Higher Education Dream Act H.R. 1545 by WALKER (R-NC) legislation to repeal the tax on mass transit benefits for nonprofit employers H.R. 1565 by HUNTER (R-CA) Student Right to Know Before You Go Act H.R. 1571 by POCAN (D-WI) Debt Free College H.R. 1766 by MITCHELL (R-MI) College Transparency Act H.R. 1865 by PASCRELL (D-NJ) FY2020 Consolidated Appropriations H.R. 1994 by NEAL (D-MA) Setting Every Community Up for Retirement Act (SECURE Act) H.R. 2006 by SHALALA (D-FL) College Equity Act H.R. 2486 by ADAMS (D-NC) FUTURE Act H.R. 2875 by MALONEY (D-NY) Ravi Thackurdeen Safe Students Study Abroad Act H.R. 3126 by GALLEGO (D-AZ) Collegiate Freedom of Association Act H.R. 3300 by NEAL (D-MA) Economic Mobility Act of 2019 H.R. 3809 by LAWSON (D-FL) College Student Hunger Act H.R. 3877 by YARMUTH (D-KY) Bipartisan Budget Act of 2019 H.R. 4193 by SHALALA (D-FL) Student Loan Disclosure Transparency Act H.R. 4438 by BOYLE (D-PA) Dont Tax Higher Education Act H.R. 4497 by SHALALA (D-FL) Protecting Student Aid Act H.R. 4608 by KILMER (D-WA) Pell Plus Act H.R. 4615 by SHALALA (D-FL) Stop College Closures Act H.R. 4625 by LEVIN (D-CA) Protect the GI Bill Act H.R. 4674 by SCOTT (D-VA) College Affordability Act H.R. 4849 by SMITH (R-MO) Upward Mobility Act H.R. 5331 by STEWART (R-UT) Fairness for All Act H.R. 5363 by ADAMS (D-NC) FUTURE Act H.R. 6201 by LOWEY (D-NY) Families First Coronavirus Response Act H.R. 6275 by SCOTT (D-VA) Supporting Students in Response to Coronavirus Act H.J. Res. 56 by DURBIN (D-IL) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.J. Res. 76 by LEE (D-NV) providing for Congressional disapproval under Chapter 8 of Title 5, United States Code, of the rule submitted by the Department of Education relating to Borrower Defense Institutional Accountability H.Res.191 by ROE (R-TN) a resolution on freedom of speech at institutions of higher education

H.R. 1043/S. 460 Employer Participation in Student Loan Assistance Act (Expansion of Section 127 of the IRC for student loan repayment) H.R. 4849 Upward Mobility Enhancement Act (Expansion of Section 127 of the IRC to Increase Tax-Deferred Amount) Public Law No: 116-136 Coronavirus Aid, Relief, and Economic Security Act or the CARES Act (Responds to the COVID-19 outbreak by allowing employer-provided student loan repayment as a benefit, suspending employer payroll taxes and provide loan opportunities to employers impacted)

Client expense: $384,824 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, White House Office

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. 978 Work Opportunity Tax Credit & Jobs Act (Make WOTC permanent) S. 1628 Paid Family Leave Pilot Extension Act (Extend FMLA tax credit) H.R. 1043/S. 460 Employer Participation in Student Loan Assistance Act (Expansion of Section 127 of the IRC for student loan repayment) H.R. 4849 Upward Mobility Enhancement Act (Expansion of Section 127 of the IRC to Increase Tax-Deferred Amount)

Client expense: $470,848 · Firm income: Not reported

Government targets: Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office