Government Pension Offset Reform Act

HR 2058, HR 1960, HR 1961, HR 2233, HR 2321, HR 2327, HR 2830, HR 2831, HR 2926, HR 4052, HR 4055, HR 4590, S 1158, S 1304, S 1783, S 1799, S 1953, S 219, S 2431, S 685, S 991

Client expense: $3,216,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.3111.IH, Employee Stock Ownership Plan Promotion and Improvement Act of 2005 H.R.3249.IH, Social Security Disability Determination Simplification Act of 2005 S.2919, To amend title IV of the Employee Retirement Income Security Act of 1974 to establish a Director of the Pension Benefit Guaranty Corporation and the Internal Revenue Code of 1986 to increase certain penalties, and for other purposes. H.R.4, Pension Protection Act of 2006 H.R.2121, To amend the Internal Revenue Code of 1986 to allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies. H.R.2830, Pension Security and Transparency Act of 2005 S.RES.550, A resolution designating October 22 through October 28, 2006, as "National Save for Retirement Week". H.R.6210, To amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S.3817, A bill to amend the Internal Revenue Code of 1986 to provide a tax credit for certain entities making matching contributions to retirement plans. H.R.4, To provide economic security for all Americans, and for other purposes. S.3951, A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S.3952, A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar savings by the self-employed, and for other purposes. S.3839, A bill to amend title II of the Social Security Act to provide that the eligibility requirement for disability insurance benefits under which an individual must have 20 quarters of Social Security coverage in the 40 quarters preceding a disability shall not be applicable in the case of a disabled individual suffering from a covered terminal disease. S.3715, A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide for the treatment of eligible combined defined benefit plans and qualified cash or deferred arrangements. S.1588.IS, To amend title XVI of the Social Security Act to clarify that the value of certain funeral and burial arrangements are not to be considered available resources under the supplemental... H.R.3459.IH, To amend title II of the Social Security Act to provide that a monthly insurance benefit there under shall be paid for the month in which the recipient dies. S.1783.PCS, Pension Security and Transparency Act of 2005 H.R.3899.IH, Small Employer Defined Benefit Expansion Act H.R.3789.IH, To amend title I of the Employee Retirement Income Security Act of 1974 to provide, in the case of an employee welfare benefit plan providing benefits in the event of disability, an... H.R.3751.IH, Retirement Account Emergency Access Act of 2005 H.R.4055.IH, Employees' Pension Security Act of 2005 S.1819.IS, 401(k) Enhancement Act: Encouraging Retirement Savings H.R.3954.IH, Social Security COLA Protection Act of 2005 S.1795.IS, Social Security COLA Protection Act of 2005 S.1799.IS, Government Pension Offset Reform Act H.R.4421.IH, S Corporation Reform Act of 2005 S.2086.IS, IRA Equity Act of 2005 H.R.4274.IH, Preservation of Defined Benefit Plans Act of 2005 H.R.2951.IH, Lifetime Pension Annuity for You Act of 2005 S.1359.IS, Retirement Savings and Security Act of 2005 S.2431, Savings Competitiveness Act of 2006 S.2919, To amend title IV of the Employee Retirement Income Security Act of 1974 to establish a Director of the Pension Benefit Guaranty Corporation and the Internal Revenue Code of 1986 to increase certain penalties, and for other purposes. H.R. 2121, To amend the Internal Revenue Code of 1986 to allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies. H.R.2830, Pension Security and Transparency Act of 2005 H.R.4965, To amend title II of the Social Security Act to provide that a duty of the Board of Trustees of the Social Security Trust funds is to hold them in trust for the beneficiaries and to ensure that the assets of such trust funds are not diverted, and to authorize investment of such trust funds in securities that are not limited to obligations of the United States or obligations guaranteed as to principal and interest by the United States. H.R.5424, To allow certain existing retirement plans maintained by churches to continue to provide annuities directly to participants rather than through an insurance company. H.R.5507, To establish procedures for the issuance by the Commissioner of Social Security of `no match' letters to employers, and for the notification of the Secretary of Homeland Security regarding such letters. S.2431, Savings Competitiveness Act of 2006

H.R. 2951 - Lifetime Pension Annuity for You Act of 2005 - All provisions H.R. 819 - Retirement Security for Life Act of 2005 - All provisions S. 381 - Retirement Security for Life Act of 2005 - All provisions H.R. 2830 - Pension Protection Act of 2005 - All provisions H.R. 2831 - Pension Preservation and Portability Act of 2005 - All provisions H.R. 1960 - Pension Preservation and Savings Expansion Act of 2005 - All provisions H.R. 1961 - Pension Preservation and Savings Expansion Act of 2005 - All provisions S. 545 - Lifetime Savings Account Act of 2005 - All provisions S. 546 - Retirement Savings Account Act - All provisions S. 547 - A bill to amend the Internal Revenue Code of 1986 to provide for employer retirement savings accounts and for other purposes - All provisions H.R. 1058 - Employee Benefits Protection Act of 2005 - All provisions H.R. 2233 - Pension Fairness and Full Disclosure Act of 2005 - All provisions H.R. 2321 - Pension Security Disclosure Act of 2005 - All provisions H.R. 2926 - Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act - All provisions H.R. 4052 - Pension Benefits Protection Act of 2005 - All provisions H.R. 4055 - Employees' Pension Security Act of 2005 - All provisions H.R. 4590 - Employees Retirement Preservation Act - All provisions S. 1158 - Stop Terminating Our Pension Act - All provisions S. 1304 - Pension Benefits Protection Act of 2005 - All provisions S. 1783 - Pension Security and Transparency Act of 2005 - All provisions S. 1799 - Government Pension Offset Reform Act - All provisions S. 1953 - National Employees Savings and Trust Equity Guarantee Act of 2005 - All provisions S. 2431 - Saving Competitiveness Act of 2006 - All provisions S. 685 - Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act - All provisions S. 991 - Pension Fairness and Full Disclosure Act of 2005 - All provisions S. 219 - National Employee Savings and Trust Equity Guarantee Act of 2005 - All provisions S. 1359 - Retirement Savings and Security Act of 2005 - All provisions

HR 147/S 619, Social Security Fairness Act of 2005 S 1799, Government Pension Offset Reform Act HR 4, Pension Protection Act

Client expense: $1,040,000 · Firm income: Not reported

the total amount of the combined monthly benefit (before reduction) and monthly pension exceeds $12,000. H.R. 147 and S. 619 to amend Title II of the Social Security Act to repeal the Government Pension Offset and the Windfall Elimination Provision; H.R. 1690 to amend Title II of the Social Security Act to restrict the application of the Windfall Elimination Provision to individuals whose combined monthly income from benefits under such title and other monthly periodic payments exceeds $2,500 and to provide for a graduated implementation of such provision on amounts above such $2,500 amount. S. 2801, to amend chapters 83 and 84 of Title V to authorize payments to certain trusts under the Social Security Act. Amends law concerning the Civil Service Retirement System and the Federal Employees Retirement System to allow a payment due to a minor or a mentally incompetent individual or under other legal disability to be made to the person who is a trustee under a trust under Title XIX (Medicaid) of the Social Security Act that contains the assets of an individual who is disabled. Provides for the assignability of payments under such systems to a trust. S. 1799, to amend Title II of the Social Security Act to provide that the reductions in Social Security benefits which are required in the case of spouses and survivor spouses who are also receiving certain Government pensions shall be equal to the amount by which

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

Social Security Refom (against cuts in Social Security). S.484 & H.R 994 Premium Conversion (allowing postal retirees to pay health care premiums with pre-tax dollars). H.R 1690, H.R 1714 & S.866 Windfall Elimination Provision (repeal of the WEP for postal retirees who are affected). H.R147, H.R 750, S.619, S.1799 Government Pension Offset (repeal GPO for postal retiree spouses - survivors).

Client expense: $160,000 · Firm income: Not reported

Social Security Refom (against cuts in Social Security). S.484 & H.R 994 Premium Conversion (allowing postal retirees to pay health care premiums with pre-tax dollars). H.R 1690, H.R1714 & S.866 Windfall Elimination Provision (repeal of the WEP for postal retirees who are affected). H.R. 147, H.R. 750, S. 619, S. 1799 Govenment Pension Offset (repeal GPO for postal retiree spouses - survivors).

Client expense: $160,000 · Firm income: Not reported