Emergency Pension Plan Relief Act of 2021

Multi-employer pension reform issues. H.R.423 - Emergency Pension Plan Relief Act of 2021

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

Government targets: Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Maritime Commission, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, Vice President of the U.S.

Build Back Better Act (BBBA) - H.R. 5376 - retirement policy and revenue-raising provisions Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684 -defined benefit pension stabilization option provision Automatic Retirement Plan Act (ARPA) Retirement Improvement and Savings Enhancement (RISE) Act - H.R. 5891 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 ABLE Employment Flexibility ACT (AEFA) - H.R. 4672 Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 Encouraging Americans to Save Act (EASA_ - S. 2452/H.R. 2913 Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Retirement Security Flexibility Act - S. 2602 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing ERISA Uniformity Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Electronic communication Regulatory DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans - implementation issues American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - PBGC, IRS - IFR - new assistance program for financially troubled multiemployer plans DOL/IRS/PBGC - Form 5500 reporting requirements - proposed rules and forms revisions PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - final regulations - automatic postponements during Federally declared disasters DOL/EBSA- Environmental, Social and Governance (ESG) investment and proxy voting guidance, - proposed regulations, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements

Client expense: $326,282 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Treasury, Dept of, White House Office

Legislative Build Back Better Act (BBBA) - retirement savings provisions Infrastructure Investment and Jobs Act (IIJA) - defined benefit pension stabilization option provision Automatic Retirement Plan Act (ARPA) Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 ABLE Employment Flexibility ACT (AEFA) - H.R. 4672 Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 Encouraging Americans to Save Act (EASA_ - S. 2452/H.R. 2913 Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Retirement Security Flexibility Act - S. 2602 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing ERISA Uniformity Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Extension of spousal consent to defined contribution plans Regulatory DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans - implementation issues American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - PBGC, IRS - IFR - new assistance program for financially troubled multiemployer plans DOL/IRS/PBGC - Form 5500 reporting requirements - proposed rules and forms revisions PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - final regulations - automatic postponements during Federally declared disasters DOL - Environmental, Social and Governance (ESG) investment and proxy voting guidance, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) - updated IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - Notice 2021-48 - guidance on single-employer pension plan relief included in the American Rescue Plan Act of 2021 (ARPA) DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization DOL - Interim Final Rule on Lifetime Income Illustration Requirements - temporary frequently asked questions (FAQs) - timing clarification DOL - redefinition of fiduciary DOL -de-risking of defined benefit pension plans Emergency savings Executive compensation ERISA Uniformity EEOC - workplace diversity data deadline (EEO-1) Component 1 data) Mortality Tables - improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R (suggesting changes)

Client expense: $397,192 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Legislative Build Back Better Act (BBBA) - retirement savings provisions Infrastructure Investment and Jobs Act (IIJA) - defined benefit pension stabilization option provision Automatic Retirement Plan Act (ARPA) Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 ABLE Employment Flexibility ACT (AEFA) - H.R. 4672 Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 Encouraging Americans to Save Act (EASA_ - S. 2452/H.R. 2913 Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Retirement Security Flexibility Act - S. 2602 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing ERISA Uniformity Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Extension of spousal consent to defined contribution plans Regulatory DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans - implementation issues American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - PBGC, IRS - IFR - new assistance program for financially troubled multiemployer plans DOL/IRS/PBGC - Form 5500 reporting requirements - proposed rules and forms revisions PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - final regulations - automatic postponements during Federally declared disasters DOL - Environmental, Social and Governance (ESG) investment and proxy voting guidance, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) - updated IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - Notice 2021-48 - guidance on single-employer pension plan relief included in the American Rescue Plan Act of 2021 (ARPA) DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization DOL - Interim Final Rule on Lifetime Income Illustration Requirements - temporary frequently asked questions (FAQs) - timing clarification DOL - redefinition of fiduciary DOL -de-risking of defined benefit pension plans Emergency savings Executive compensation ERISA Uniformity EEOC - workplace diversity data deadline (EEO-1) Component 1 data) Mortality Tables - improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R (suggesting changes)

Client expense: $397,192 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

The International Brotherhood of Electrical Workers (IBEW) lobbied in support of the Emergency Pension Plan Relief Act (H.R. 409/H.R. 423/S. 547).

Client expense: $97,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization FY2022 budget proposal Administration - Infrastructure proposal Automatic Retirement Plan Act (ARPA) Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Regulatory DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization - implementation issues DOL - Independent Contractor Rule - withdrawal of final rule PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - final regulations - automatic postponements during Federally declared disasters DOL - Environmental, Social and Governance (ESG) investment and proxy voting guidance, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - - request for guidance on defined benefit funding implementation DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization DOL - Interim Final Rule on Lifetime Income Illustration Requirements Emergency savings Executive compensation ERISA Uniformity EEOC - workplace diversity data deadline (EEO-1) Component 1 data) Form 5500 Reporting Mortality Tables - improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R (suggesting changes)

Client expense: $305,341 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Legislative Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization FY2022 budget proposal Administration - Infrastructure proposal Automatic Retirement Plan Act (ARPA) Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Regulatory DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization - implementation issues DOL - Independent Contractor Rule - withdrawal of final rule PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - final regulations - automatic postponements during Federally declared disasters DOL - Environmental, Social and Governance (ESG) investment and proxy voting guidance, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - - request for guidance on defined benefit funding implementation DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization DOL - Interim Final Rule on Lifetime Income Illustration Requirements Emergency savings Executive compensation ERISA Uniformity EEOC - workplace diversity data deadline (EEO-1) Component 1 data) Form 5500 Reporting Mortality Tables - improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R (suggesting changes)

Client expense: $324,796 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 409, the Emergency Pension Plan Relief Act of 2021, legislation to provide relief for multiemployer and single employer pension plans; entire bill. H.R. 423, the Emergency Pension Plan Relief Act of 2021, legislation to provide relief for multiemployer and single employer pension plans; entire bill. H. Con. Res. 11, Establishing the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030, Title II, Section 2001 (b) & (l), regarding reconciliation instructions for the Committees on Education and Labor & Ways and Means. S. Con. Res. 5, A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030, Section 2002(e) & (g), regarding reconciliation instructions for the Committees on Finance and Health, Education, Labor, and Pensions. H.R. 1319, the American Rescue Plan Act of 2021, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; Title IX, Subtitle H, "Pensions." H.R. 1319, the American Rescue Plan Act, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; proposed amendments to authorize alternative structures for multiemployer pension plans to provide a secure, sustainable retirement for workers while ensuring the viability of sponsoring employers (no amendments introduced). Implementation of Pub. L. 117-2, the American Rescue Plan Act of 2021, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; Title IX, Subtitle H, Section 9704, Special Financial Assistance Program for Financially Troubled Multiemployer Plans. Department of Labor proposed rule regarding "Financial Factors in Selecting Plan Investments" (85 Fed. Reg. 39113, June 30, 2020).

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

Government targets: HOUSE OF REPRESENTATIVES, Pension Benefit Guaranty Corporation (PBGC), SENATE

H.R. 409, the Emergency Pension Plan Relief Act of 2021, legislation to provide relief for multiemployer and single employer pension plans; entire bill. H.R. 423, the Emergency Pension Plan Relief Act of 2021, legislation to provide relief for multiemployer and single employer pension plans; entire bill. H. Con. Res. 11, Establishing the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030, Title II, Section 2001 (b) & (l), regarding reconciliation instructions for the Committees on Education and Labor & Ways and Means. S. Con. Res. 5, A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030, Section 2002(e) & (g), regarding reconciliation instructions for the Committees on Finance and Health, Education, Labor, and Pensions. H.R. 1319, the American Rescue Plan Act of 2021, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; Title IX, Subtitle H, "Pensions." H.R. 1319, the American Rescue Plan Act, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; proposed amendments to authorize alternative structures for multiemployer pension plans to provide a secure, sustainable retirement for workers while ensuring the viability of sponsoring employers (no amendments introduced). Implementation of Pub. L. 117-2, the American Rescue Plan Act of 2021, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; Title IX, Subtitle H, Section 9704, Special Financial Assistance Program for Financially Troubled Multiemployer Plans. Department of Labor proposed rule regarding "Financial Factors in Selecting Plan Investments" (85 Fed. Reg. 39113, June 30, 2020).

Client expense: Not reported · Firm income: $45,000

Government targets: HOUSE OF REPRESENTATIVES, Pension Benefit Guaranty Corporation (PBGC), SENATE

Giving Retirement Options to Workers Act - Seeking reintroduction of the "Giving Retirement Options to Workers Act", a bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to authorize a new composite multiemployer pension plan design, and for other purposes. (no bill introduced) H.R. 409, Emergency Pension Plan Relief Act of 2021 - to provide relief for multiemployer and single employer pension plans, and for other purposes. Entire bill H.R. 423, Emergency Pension Plan Relief Act of 2021 - to provide relief for multiemployer and single employer pension plans, and for other purposes. Entire bill H.R. 1319, American Rescue Plan Act of 2021 - to provide additional relief to address the continued impact of COVID-19 (i.e., coronavirus diesease 2019) on the economy, public health, state and local governments, individuals, and businesses. Specifically Title IX "Committee on Finance", Subtitle H "Pensions".

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

Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Executive Office of the President (EOP), Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Labor, Dept of (DOL), Natl Economic Council (NEC), Occupational Safety & Health Administration (OSHA), SENATE, Transportation, Dept of (DOT), White House Office

The International Brotherhood of Electrical Workers (IBEW) lobbied in support of the Emergency Pension Plan Relief Act (H.R. 409/H.R. 423/S. 547).

Client expense: $134,325 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Composite pension plans and alternative plan designs; Multiemployer Pension Recapitalization and Reform Act of 2021 (S.589); Emergency Pension Plan Relief Act of 2021 (H.R.409, H.R.423, S.547); American Rescue Plan Act of 2021 (H.R.1319)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed House resolution to urge the U.S. Secretary of State to take action regarding the repayment of agrarian reform bonds by the government of Peru, including those held by U.S. pension plans(no resolution introduced). H.R. 423, the "Emergency Pension Plan Relief Act of 2021" to provide relief for multiemployer and single employer pension plans", Title I, concerning special partition authority for multiemployer plans. Legislative proposals for reform of the multiemployer pension system, including the creation of composite plans (no bill introduced).

Client expense: $200,000 · Firm income: Not reported

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

Legislative Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization FY21 Budget Reconciliation Bill - single-employer pension funding stabilization FY22 Budget Reconciliation Bill Administration - Infrastructure proposal Automatic Retirement Plan Act (ARPA) SECURE 2.0 - (A Secure Retirement Act) - comprehensive bipartisan proposal Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing Financial wellness, emergency savings Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Regulatory American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization - implementation issues DOL - Independent Contractor Rule - proposed withdrawal of final rule PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - proposed regulations on automatic postponements during Federally declared disasters IRS - Final Rule Exempting Volunteer Executives from Excise Tax White House Memorandum - Regulatory Freeze Pending Review Environmental, Social and Governance (ESG) investment and proxy voting guidance, temporary non-enforcement policy White House Memorandum - Modernizing Regulatory Review DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - - request for guidance on defined benefit funding implementation DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - confirmation of effective date of prohibited transaction exemption Treasury/IRS - Remote notarization DOL - Interim Final Rule on Lifetime Income Illustration Requirements Cybersecurity Emergency savings Executive compensation ERISA Uniformity Form 5500 Reporting Mortality Tables - Improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans

Client expense: $324,796 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 409, the Emergency Pension Plan Relief Act of 2021, legislation to provide relief for multiemployer and single employer pension plans; entire bill. H.R. 423, the Emergency Pension Plan Relief Act of 2021, legislation to provide relief for multiemployer and single employer pension plans; entire bill. H. Con. Res. 11, Establishing the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030, Title II, Section 2001 (b) & (l), regarding reconciliation instructions for the Committees on Education and Labor & Ways and Means. S. Con. Res. 5, A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030, Section 2002(e) & (g), regarding reconciliation instructions for the Committees on Finance and Health, Education, Labor, and Pensions. H.R. 1319, the American Rescue Plan Act of 2021, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; Title IX, Subtitle H, "Pensions." H.R. 1319, the American Rescue Plan Act, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; proposed amendments to authorize alternative structures for multiemployer pension plans to provide a secure, sustainable retirement for workers while ensuring the viability of sponsoring employers (no amendments introduced). Implementation of Pub. L. 117-2, the American Rescue Plan Act of 2021, legislation to provide for reconciliation pursuant to Title II of S. Con. Res. 5; Title IX, Subtitle H, Section 9704, Special Financial Assistance Program for Financially Troubled Multiemployer Plans. Department of Labor proposed rule regarding "Financial Factors in Selecting Plan Investments" (85 Fed. Reg. 39113, June 30, 2020).

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, White House Office

S 1431(116th), Retirement Security and Savings Act - modifies various tax policies, credits, and requirements that apply to employer-provided retirement plans and Individual Retirement Accounts. HR 6732 (116th), vETF - direct the Secretary of the Treasury to modify certain regulations relating to insurance-dedicated exchange-traded funds. ISSUE Investment Advice Standard of Conduct DRAFTAutomatic Retirement Plan Act of 2020 - require employers to offer a 401(k) or 403(b) plan HR 8696 (116th), Securing a Strong Retirement Act - modifies various tax policies, credits, and requirements that apply to employer-provided retirement plans and Individual Retirement Accounts. HR 6994/S 3795 (116th), Registration for Index Linked Annuities (RILA) Act - requires the Securities and Exchange Commission (SEC) to create a new form for the registration of index linked annuities. DRAFTPortable Retirement and Investment Account (PRIA) Act - to establish portable retirement accounts DRAFTWell-Being Insurance for Seniors to be at Home (WISH) Act - create a public-private partnership to provide long-term health care insurance for older adults. HR 409, Emergency Pension Plan Relief Act - provide relief for multiemployer and single employer pension plans, and for other purposes. HR 423, Emergency Pension Plan Relief Act - provide relief for multiemployer and single employer pension plans, and for other purposes. HR 699, Mutual Fund Litigation Reform Act - amend the Investment Company Act of 1940 to provide complaint and burden of proof requirements for certain actions for breach of fiduciary duty HR 725/S 153, Personalized Care Act - amend the Internal Revenue Code of 1986 to expand and improve health savings accounts, and for other purposes. HR 984, Retirement Inflation Protection Act - allows the basis of certain assets to be adjusted for inflation solely for the purpose of determining the gain or loss. S 380, Health Savings Act - modifies the requirements for health savings accounts (HSAs). HR 1584, Protecting Retirement Savers and Everyday Investors Act - impose a limitation on taxation and fees on transactions by certain securities industry participants. HR 1618/S 606, RESPOND Act - require the FRB and SEC to issue an annual report on the economic costs caused by the impacts of climate change, to require the Federal Retirement Thrift Investment Board to establish a Federal Advisory Panel on the Economics of Climate Change. DRAFT Emergency Savings - to facilitate emergency savings within retirement accounts.

Client expense: $860,000 · Firm income: Not reported

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

Emergency Pension Plan Act of 2021 - H.R. 423

Client expense: Not reported · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE