Automatic IRA Act of 2010

Discussed income weatherization; modernizing the poverty measure; and modernizing the asset tests that are used to determine eligibility for federal benefits. (no bill) Discussed tax assistance funding. (no bill) H.R.1159 - To amend the Internal Revenue code of 1989 to provide special rules for investments lost in a fraudulent Ponzi-type scheme. Discussed legislation to grant tax relief to victims of Ponzi-type schemes. H.R. 6099, the Automatic IRA Act of 2010 - Lobbied for introduction and cosponsorship of legislation to provide automatic individual retirement accounts, funded via payroll deduction, to indivuduals who work for an employer of a particular size and tenure who does not currently offer a retirement vehicle to their employees. S. 3760, the Automatic IRA Act of 2010 - Lobbied for introduction and cosponsorship of legislation to provide automatic individual retirement accounts, funded via payroll deduction, to individuals who work for an employer of a particular size and tenure who does not currently offer a retirement vehicle to their employees.

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

Discussed income weatherization; modernizing the poverty measure; and modernizing the asset tests that are used to determine eligibility for federal benefits. (no bill) Discussed tax assistance funding. (no bill) H.R.1159 - To amend the Internal Revenue code of 1989 to provide special rules for investments lost in a fraudulent Ponzi-type scheme. Discussed legislation to grant tax relief to victims of Ponzi-type schemes. H.R. 6099, the Automatic IRA Act of 2010 - Lobbied for introduction and cosponsorship of legislation to provide automatic individual retirement accounts, funded via payroll deduction, to indivuduals who work for an employer of a particular size and tenure who does not currently offer a retirement vehicle to their employees. S. 3760, the Automatic IRA Act of 2010 - Lobbied for introduction and cosponsorship of legislation to provide automatic individual retirement accounts, funded via payroll deduction, to individuals who work for an employer of a particular size and tenure who does not currently offer a retirement vehicle to their employees.

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

Lobbied for introduction of legislation that would expand the savers credit so that more modest income individuals can benefit from it. (no bill number) Discussed legislation that would expand the savers credit so that more modest income individuals can benefit from it; and on the inappropriate application of withholding tables that implement Make Work Pay to pension and other retirement income. (no bill) Discussed the need for bipartisan action on long-term financial security. (no bill) Discussed implications of no Social Security COLA.(no bill) Discussed disability backlog process and administration issues, including participation on SSA Advisory Future Systems Technology Panel. (no bill) Advocated for retirement security for family caregivers. (no bill) H.R. 4126, the Retirement Fairness Act of 2009 - Reviewed and discussed legislation "to prevent the overstatement of benefits payable to non-highly compensated employees under qualified plans, and for other purposes." Reviewed and discussed draft legislation to create a new Consumer Price Index to be used to calculate future Social Security COLAs. (no bill) Discussed draft legislation to establish a Senior Bill of Rights, particularly language to express the sense of Congress on the importance of Social Security. (no bill) Discussed draft legislation to commemorate the 75th Anniversary of Social Security and the importance of the Social Security program to beneficiaries and future beneficiaries. (no bill) H.R. 5001, the BASIC Act - Reviewed legislation to prorate Social Security benefits for a surviving spouse for the month a beneficiary passes away and to adjust the lump sum death payment. Discussed draft legislation to exempt withdrawals from an individual's retirement account from the 10% penalty during times of high unemployment. (no bill) H.R. 3081, H.R. 3082, H.J. Res. 105, H.J. Res. 101, Continuing Resolution, FY 2011 - Lobbied for increased funding of SSA Administrative expenses to reduce disability claim backlog and improve customer service. H.R. 6099/S. 3760, the Automatic IRA Act of 2010 - Lobbied for introduction and cosponsorship of legislation to provide automatic indivudual retirement accounts, funded via payroll deduction, to individuals who work for an employer of a particular size and tenure who does not currently offer a retirement vehicle to their employees. H.R. 5834, the Preserving Our Promise to Seniors Act - Reviewed legislation to provide a new consumer price index for calculating annual Social Security cost-of-living adjustments, to provide $250 to beneficiaries in years where there is no COLA, and establishes a point of order against certain changes to Social Security. H.R. 5987, the Seniors Protection Act of 2010 - Reviewed legislation to provide $250 to Social Security beneficiaries in the event there is no COLA in 2011. Discussed implications of the President's Fiscal Commission on Social Security. (no bill) Lobbied to prevent the use of Social Security to pay down the federal deficit. (no bill) S. 3985, the Emergency Senior Citizen Relief Act - Reviewed legislation to provide $250 to Social Security beneficiaries in lieu of a COLA for 2011. Sent letter to Congressional Leadership on the importance of providing economic relief to seniors facing two years in a row without a COLA.

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

H.R. 1961 - Savings for American Families' Future Act of 2009; entire bill H.R. 2021 - Savings Recovery Act; entire bill H.R. 2096 - Long-Term Care Affordability and Security Act of 2009; entire bill H.R. 2637 - To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin and to extend the waiver of required minimum distribution rules for certain retirement plans and accounts through 2010; entire bill H.R. 2748 - Retirement Security Needs Lifetime Pay Act; entire bill H.R. 2779 Defined Contribution Plan Fee Transparency Act; provisions relating to fee disclosure H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; provisions relating to fee disclosures and investment advice H.R. 3429 - Generate Retirement Ownership Through Long-Term Holding Act of 2009; entire bill H.R. 3551 - Senior Investment Protection Act of 2009; entire bill H.R. 3936 Preserve Benefits and Jobs Act of 2009; provisions relating to employer-provided pension plans and retirement savings H.R. 4126 - Retirement Fairness Act of 2009; entire bill H.R. 4146 - Sensible Transparency for Retirement Plans Act of 2009; entire bill H.R. 4742 - Small Businesses Add Value for Employees (SAVE) Act; entire bill H.R. 6099 - Automatic IRA Act of 2010; entire bill S. 401 - Defined Contribution Fee Disclosure Act of 2009; entire bill S. 702 - Long-Term Care Affordability and Security Act of 2009; entire bill S. 906 - Senior Investor Protection Act; entire bill S. 1082 - The Generating Retirement Ownership Through Long-Term Holding Act; entire bill S. 1297 - Retirement Security for Life Act; entire bill S. 1661 - Senior Investment Protection Act of 2009; entire bill S. 2832 Lifetime Income Disclosure Act; entire bill S. 3760 - Automatic IRA Act of 2010; entire bill Administrations Budget provisions relating to Auto IRA proposal

Client expense: $270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 401 Defined Contribution Fee Disclosure Act of 2009 S. 2832 Lifetime Income Disclosure Act S. 3760 Automatic IRA Act of 2010 Target Date Funds (Kohl) H.R. 2779 Defined Contribution Plan Fee Transparency Act of 2009 (Neal) H.R. 4742 SAVE Act (Automatic IRA) H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009 (Miller) H.R. 4146 Sensible Transparency for Retirement Plans Act of 2009 (Kline) H.R. 6099 Automatic IRA Act of 2010

Client expense: $997,907 · Firm income: Not reported

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

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962/Public Law No: 111-192 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 American Workers, State, and Business Relief Act H.R. 4213/Unemployment Compensation Extension Act of 2010 (tax extenders) Public Law No: 111-205 Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Middle Class Tax Cut Act (Senate Amendment 4727) package of tax extensions and other provisions to the defined benefit pension funding relief provisions, and a provision extending parity for employee transit subsidies Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act H.R. 4853 Amendment to a Federal Aviation Administration funding extension bill H.R. 4915 Medicare and Medicaid Extenders Act H.R. 4994 Employee Misclassification Prevention Act (EMPA) H.R. 5107 Small Business Jobs and Credit Act of 2010 H.R. 5297 tax extenders, defined benefit pension plan funding relief - technical corrections from H.R. 3962 Automatic IRA Act of 2010 H.R. 6099 Fair Playing Field Act of 2010 H.R. 6128 (worker classification) Public Employee Pension Transparency Act - H.R. 6484 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension Funding - additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures for retirement plans National Commission on Fiscal Responsibility and Reform implications for benefits Senate Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 Pension Benefit Guaranty Corporation (PBGC) Governance Improvement Act of 2009 S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act/Wall Street Transparency and Accountability Act S. 3217 Employee Misclassification Prevention Act (EMPA) S. 3254 Automatic IRA Act of 2010 S. 3760 Paycheck Fairness Act S. 3772 Fair Playing Field Act of 2010 S. 3786 (worker classification) Job Creation and Tax Cuts Act of 2010 S. 3793 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962, Public Law No: 111-192 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Middle Class Tax Cut Act (Senate Amendment 4727) package of tax extensions and other provisions to the defined benefit pension funding relief provisions, and a provision extending parity for employee transit subsidies Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act H.R. 4853 Amendment to a Federal Aviation Administration funding extension bill H.R. 4915 Medicare and Medicaid Extenders Act H.R. 4994 Small Business Jobs and Credit Act of 2010 H.R. 5297 (revised substitute) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension funding additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, plan termination and governance issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401(k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues, nondiscrimination rules for retirement plans, plan loans, tax expenditures for retirement plans, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Pension funding relief - adequacy of defined benefit vehicles, hybrids, proposed hybrid retirement plan regulations, retirement plan designs, and tax treatment of expatriates Investment advice - adequacy of defined contribution vehicles, investment selection (target date funds) and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs) Disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers -ERISA Section 408 (b) (2), Fiduciary requirements 401 (k) participant fee disclosure regulations, proposed definition of fiduciary for investment advice arrangements, in-plan Roth conversions issues Defined Benefit (DB) plan year filing issues Form 5500 (EFAST) Cash balance and pension equity plans, market rate of return for hybrid plans Nonqualified deferred compensation (NQDC), new compensation deduction limits on entities receiving health insurance premiums 162 (m) (6) Pension Benefits Guaranty Corporation (PBGC) premium funding target methods (variable rate premiums), premium submission and plan termination issues, proposed regulations - (ERISA Section 4062(e)) Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) Financial services regulatory reform, executive compensation disclosure issues, involvement with employee benefit plans, Swaps, definition of major swap participant and major security-based swap participant, business conduct standards, family offices, Domestic plan asset investment issues Puerto Rican plan trust issues Multiemployer plan issues

Client expense: $272,633 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), 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

Proposals related to annuitization, including H.R. 2748, Retirement Security Needs Lifetime Pay Act and S. 1297, Retirement Security for Life Act. S. 2832, Lifetime Income Disclosure Act. Proposals related to longevity insurance. Proposals related to qualified default investment alternatives. Proposals related to automatic IRAs, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. S. 2832, Lifetime Income Disclosure Act. H.R. 4742, SAVE Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to annuitization, including H.R. 2748, Retirement Security Needs Lifetime Pay Act and S. 1297, Retirement Security for Life Act. S. 2832, Lifetime Income Disclosure Act. Proposals related to longevity insurance. Proposals related to qualified default investment alternatives. Proposals related to automatic IRAs, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. S. 2832, Lifetime Income Disclosure Act. H.R. 4742, SAVE Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement security issues including 401k fee disclosure, coverage expansion, and annuity issues. S.401 - Defined Contribution Fee Disclosure Act of 2009 - all provisions H.R.2779 - the Defined Contribution Plan Fee Transparency Act of 2009 - all provisions H.R.1984 - 401K Fair Disclosure for Retirement Security Act of 2009 - all provisions H.R.1988 Conflicted Investment Advice Prohibition Act of 2009 all provisions H.R.2989 - 401(k) Fair Disclosure and Pension Security Act of 2009 all provisions H.R.1961 Savings for American Families' Future Act of 2009 savings incentives provisions H.R.2748 - Retirement Security Needs Lifetime Pay Act all provisions S.1297 - Retirement Security for Life Act all provisions H.R.4742 SAVE Act of 2009 all provisions H.R.2733 / S.1389 - the Fixed Indexed Annuities and Insurance Products Classification Act of 2009 all provisions S.906 Senior Investor Protection Act (Kohl) suitability and agent titles provisions S.2832 Lifetime Income Disclosure Act all provisions H.R.4126 Retirement Fairness Act of 2009 all provisions H.R.3326 The Department of Defense Appropriations Act 2010 provisions to extend COBRA benefits S. 3760 - Automatic IRA Act of 2010 all provisions H.R. 6099 - Automatic IRA Act of 2010 all provisions H.R. 5297 - Small Business Jobs and Credit Act of 2010 / Small Business Lending Fund Act of 2010 provisions regarding partial annuitization

Client expense: $710,000 · Firm income: Not reported

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

HR 939 To permit 2008 required minimum distributions from certain retirement plans to be repaid HR 1961 To amend the Internal Revenue Code of 1986 to expand the availability of the saver's credit, to make the credit refundable, and to make Federal matching contributions into the retirement savings of the taxpayer H.R. 1988 To amend title I of the Employee Retirement Income Security Act of 1974 to provide for independent investment advice for participants and beneficiaries under individual account plans. H.R. 1984 To amend title I of the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and to provide a minimum investment option requirement for such plans. HR 2021 To help rebuild retirement, college, and personal savings. H.R.2748 To amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments by excluding from income a portion of such payments. H.R.2779 To amend the Internal Revenue Code of 1986 to provide transparency with respect to fees and expenses charged to participant-directed defined contribution plans, and to improve participant communication. H.R.2989 To amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and to provide a minimum investment option requirement for such plans, to amend such Act to provide for independent investment advice for participants and beneficiaries under individual account plans, and to amend such Act and the Internal Revenue Code of 1986 to provide transitional relief under certain pension funding rules added by the Pension Protection Act of 2006. HR 3936 Preserve Benefits and Jobs Act of 2009 was introduced to provide relief to pension plan sponsors HR 3962: Defined benefit relief H.R. 4915 an admendment would make technical corrections to the pension funding relief provisions of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act HR 4126 Retirement Fairness Act - the bill would amend the IRS Code to modify the nondiscrimination rules in qualified retirement plans H.R.4146: To amend title I of the Employee Retirement Income Security Act of 1974 to provide for disclosure regarding compensation for services to pension plans. HR 5297: Roth Conversion, roth contribution, and partial annuitization. HR 6099/S.3760: To amend the Internal Revenue Code of 1986 to expand personal saving and retirement savings coverage by enabling employees not covered by qualifying retirement plans to save for retirement through automatic IRA arrangements, and for other purposes. S 401 A bill to amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual accounts plans and for other purposes. S.1297: A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 2832: Lifetime Income Disclosure Act would require plan sponsors of defined contribution plans to inform plan participants of the projected monthly income they could expect at retirement based on their current account balance. S. Amend 3451 to HR 4213 - Defined Benefit Relief S 3793:Technical Corrections applicable to defined benenfit funding relief per HR 3962.

Client expense: $425,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Legislation and rulemakings affecting annuities, variable life products, and retirement savings. S. 1297-Retirement Secruity for Life Act, legislation to provide a tax incentive for non-qualified annuities. HR 2748-Retirement Security Needs Lifetime Pay Act, legislation to provide tax incentives for qualified and non-qualified annuities. S. 2832-Lifetime Income Disclosure Act, legislation that proposes to amend the Employment Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents. HR 4742-legislation to simplify Simple IRAs and provides for voluntary Auto-IRAs. S.3760/HR 6099-Automatic IRA Act of 2010, legislation that provides for mandatory IRAs for workers without pension coverage. Proposals at the Department of Treasury for increasing Americans access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans access to guaranteed lifetime income solutions. Department of Labor proposed rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act.

Client expense: $118,486 · Firm income: Not reported

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

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Index fund mandate provisions of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, and H.R. 3936, Preserve Benefits and Jobs Act. H.R. 4126, Retirement Fairness Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Issues related to retirement target date funds. Proposals to allow Roth in-plan conversions and to create a Roth 457 feature, including those contained in H.R. 5297, the Small Business Jobs Act. Issues related to tax incentives for retirement savings.

Client expense: Not reported · Firm income: $20,000

Government targets: SENATE

Proposals to reform the defined contribution plan system, including proposals related to inclusion of income options in defined contribution plans. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. H.R. 4126, Retirement Fairness Act.

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

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions H.R. 4213 American Workers, State and Business Relief Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules

Client expense: $2,180,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Department of Labor Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules on Mutual Fund Distribution Fees, Confirmations [No Bill Number], Housing Finance Reform Discussion

Client expense: $2,000,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Department of Labor Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules on Mutual Fund Distribution Fees, Confirmations [No Bill Number], Housing Finance Reform Discussion

Client expense: $2,000,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010. Index fund mandate provisions of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals to reform the defined contribution plan system. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs, and creation of new qualified retirement plans for small business, including H.R. 4742, the Small Businesses Add Value for Employees Act. H.R. 4126, the Retirement Fairness Act. Issues related to retirement target date funds. Issues related to tax incentives for retirement savings. Proposals related to stemming leakage from retirement plans.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010extends for two years the 2001 and 2003 tax rates and reforms the estate tax; S 401Defined Contribution Fee Disclosure Act of 2009 / HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009-- 401(k) fee disclosure and investment advice legislation; S 515 Patent Reform Act of 2009 / HR 1260 Patent Reform Act of 2009-- patent reform legislation; HR 1880 National Insurance Consumer Protection Act -- federal insurance regulation legislation; HR 2748 Retirement Security Needs Lifetime Pay Act / S 1297 Retirement Security for Life Act--tax exclusion legislation for lifetime annuity payments; HR 4126 The Retirement Fairness Act of 2009--defined contribution reform legislation; S 2832 Lifetime Income Disclosure Act--annuity disclosure requirement for pension plans; S 3760 Automatic IRA Act of 2010 / HR 6099 Automatic IRA Act of 2010.

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

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

HR 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010extends for two years the 2001 and 2003 tax rates and reforms the estate tax; S 401 Defined Contribution Fee Disclosure Act of 2009 / HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009-- 401(k) fee disclosure and investment advice legislation; S 1082 GROWTH Act--a bill to defer capital gains until owners sell their mutual funds; HR 4126 The Retirement Fairness Act of 2009--defined contribution reform legislation; S 2832 Lifetime Income Disclosure Act--annuity disclosure for retirement plans; S 3760 Automatic IRA Act of 2010 / HR 6099 Automatic IRA Act of 2010.

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

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

H.R. 2021, the Savings Recovery Act. Proposals to expand retirement plan coverage. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals related to investment advice rules, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. S. 2832, Lifetime Income Disclosure Act. Issues related to tax incentives for retirement savings.

Client expense: Not reported · Firm income: $20,000

Government targets: SENATE

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Index fund mandate provision of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals relating to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, H.R. 3936, The Preserve Benefits and Jobs Act, and S. 3793, Job Creation and Tax Cuts Act. H.R. 4126, the Retirement Fairness Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Proposals related to the use of annuities in defined contribution plans. Proposals to allow loans from IRAs. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Proposals related to partial annuitization out of defined benefit plans. Issues related to regulations addressing liability for partial termination of defined benefit plans. Issues related to tax incentives for retirement savings. Guidance related to the definition of fiduciary for investment advice purposes. Retirement recommendations contained in the final report of the National Commission on Fiscal Responsibility and Reform.

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

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

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals related to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 3936, Preserve Benefits and Jobs Act. H.R. 4126, Retirement Fairness Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Issues related to tax incentives for retirement savings.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 3760 / H.R. 6099, Automatic IRA Act of 2010 H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009, including provisions related to impacting plan fee disclosures, investment advice, and defined benefit plan funding H.R.1984, 401(k) Fair Disclosure for Retirement Security Act Of 2009 H.R.1988, Conflicted Investment Advice Prohibition Act of 2009 H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009 H.R. 2021, Savings Recovery Act of 2009 H.R. 3200, Americas Affordable Health Choices Act of 2009, including provisions related to health care reform and provisions that prohibit employers from making certain changes to retiree health benefits H.R. 4126, Retirement Fairness Act of 2009 H.R. 3126, Consumer Financial Protection Agency Act of 2009, including provisions related to establishing the Consumer Financial Protection Agency and to have pension plans excluded from the authority of the agency H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act, including provisions related to the exclusion of pension plans from the authority of the Consumer Financial Protection Agency and also from new rules pertaining to derivatives legislation H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 H.R. 4213, Tax Extenders Act of 2010, including provisions related to pension funding relief and plan conversions into Roth accounts H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, including provisions related to pension funding relief H.R. 5297, Small Business Jobs and Credit Act of 2010 H.R. 6484, Public Employee Pension Transparency Act - Requires uniform reporting and disclosure by State and local public employee retirement pension plans H.R. 3936, Preserve Benefits and Jobs Act of 2009, including provisions related to pension funding relief and funding reform for multiemployer plans S. 3793, Job Creation and Tax Cuts Act of 2010, including provisions related to defined benefit funding relief S. 3157, Create Jobs and Save Benefits Act of 2010, including provisions related to funding reform for multiemployer plans S. 2832, Lifetime Income Disclosure Act P.L. 109-280, Pension Protection Act of 2006- Reform of funding rules for employer-provided retirement plans and amendments to the Employee Retirement Income Security Act of 1974 ERISA preemption (protecting the preemption structure in the Employee Retirement Income Security Act of 1974) Various issues regarding relief for single-employer, multiemployer, and multiple-employer pension funds (specific legislation not yet introduced) General issues including: pension and retirement, healthcare, tax, and finacial services (specific legislation not yet introduced)

Client expense: $36,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

S. 1297 Retirement Security for Life Act. Issue: Tax Incentive for Non Qualified Annuities. H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009. Issue: Tax Incentive for Annuities. H.R. 519 The Elder Caregiver Support and Information Enhancement Act of 2009. Issue: LTC additional appropriations for LTC Information clearinghouse. H.R. 1961 - Savings for American Families Future Act Issue: savers' credit H.R. 2021 Savings Recovery Act of 2009. Issue: Savers credit. S. 2832 Lifetime Income Disclosure Act. Issue: Annuity illustration on benefit statements. H. R. 4126 Retirement Fairness Act. Issue: Modification of 401(k) Plan Rules. H.R. 4626 - Health Insurance Industry Fair Competition Act. Issue: Amends the McCarran-Ferguson Act to apply to the business of health insurance. H.R. 4742 - SAVE Act. Issue: simplifies SIMPLE IRAs and provides for voluntary Auto IRAs. H.R. 5297 Small Business Lending Fund Act. Issue: Partial Annuitization and Roth Conversions of 401 (k) savings. H.R. 5853: Fiscal Responsibility and Retirement Security Act. Issue: Changes to the CLASS Act. S. 3829- Long-Term Care Bailout Prevention Act. Issue: Repeal of the CLASS Act. S. 3760/ H.R. 6099 - Automatic IRA Act of 2010. Issue: Both provide for mandatory Auto IRAs for workers without pension coverage.

Client expense: $1,631,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009 H.R. 1984 - 401(k) Fair Disclosure for Retirement Security Act H.R. 1988 Conflicted Investment Advice Prohibition Act of 2009 (see attached addendum page) H.R. 2021 Savings Recovery Act of 2009 H.R. 2779 Defined Contribution Plan Fee Transparency Act H.R. 2989 401(k) Fair Disclosure and Pension Security Act H.R. 4213 American Jobs and Closing Tax Loopholes Act of 2010 S. 401 Defined contribution Fee Disclosure Act of 2009 S. 3760 Automatic IRA Act of 2010 S. 6099 Automatic IRA Act of 2010 H.R. 4742 Small Businesses Add Value for Employees Act H.R. 4126 Retirement Fairness Act Proposals to reform of the defined contribution plan system Proposals related to retirement savings Proposals related to defined contribution plan fees and fee disclosure practices Proposals related to the index fund mandate provision of H.R. 2989 Proposals related to the investment advice rules provision in H.R. 1988 Proposals related to mandated workplace savings arrangements for employees without access to employer retirement plans as included in S. 3760 and H.R. 6099 Proposals related to expansion of SIMPLE IRAs Proposals related to the establishment of discretionary payroll deduction IRAs Proposals related to the creation of new qualified retirement plans for small business (H.R. 4742 and H.R. 4126) Proposals related to 401(k) plan loans and rollover loans to IRAs Proposals related to expanding the definition of fiduciary under ERISA Issues related to stable value funds in retirement plans Issues related to securities lending in retirement funds Issues related to retirement target date funds Issues related to tax incentives for retirement savings Proposals related to stemming leakage from retirement plans

Client expense: $300,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H. R. 6099 and S. 3760, The Auto IRA Act; Issues pertaining to income security.

Client expense: Not reported · Firm income: $20,000

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

HR 5297 - Act to create Small Business Lending Fund Program - Partial Annuitization of non-qualified annuities, in-plan Roth conversions. HR 6099/S 3760 - Amendments to IRC of 1986 - Auto IRA enrollment provisions. S 2832 - Lifetime Income Disclosure Act - Annual disclosure on defined contribution benefit statements of the annuity equivalent of a participant's account balance. HR 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009 - Requirements regarding investment advice and fee disclosure. HR 2779 - Defined Contribution Plan Fee Transparency Act of 2009 - Disclosure requirements, methods and penalties for failure to disclose. HR 4742 - The SAVE Act - Provisions establishing a voluntary IRA system, annuity disclosures to plan participants, incentives to offer simple IRAs. HR 2733/S 1389 - Fixed Indexed Annuities and Insurance Products Classification Act of 2009 - Clarification of exemptions for certain annuity contracts and insurance policies from Federal regulation.

Client expense: $194,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, The Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals to reform the defined contribution plan system. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals to reform the multiple employer plan rules. Guidance related to nondiscrimination rules for defined contribution plan annuity investment products.

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

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

See attachment. RET Fourth Quarter Report 2010 H.R. 519 The Elder Caregiver Support and Information Enhancement Act of 2009. Issue: LTC additional appropriations for LTC Information clearinghouse. H.R. 1961 - Savings for American Families Future Act Issue: savers' credit H.R. 2021 Savings Recovery Act of 2009. Issue: Savers credit. H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009. Issue: Tax Incentive for Annuities. H.R. 4126 Retirement Fairness Act. Issue: Modification of 401(k) Plan Rules. H.R. 4626 - Health Insurance Industry Fair Competition Act. Issue: Amends the McCarran-Ferguson Act to apply to the business of health insurance. H.R. 4742 - SAVE Act. Issue: simplifies SIMPLE IRAs and provides for voluntary Auto IRAs. H.R. 5297 Small Business Lending Fund Act. Issue: Partial Annuitization and Roth Conversions of 401 (k) savings. H.R. 5853 - Fiscal Responsibility and Retirement Security Act. Issue: Changes to the CLASS Act. S. 1297 Retirement Security for Life Act. Issue: Tax Incentive for Non Qualified Annuities. S. 2832 Lifetime Income Disclosure Act. Issue: Annuity illustration on benefit statements. S. 3829 - Long-Term Care Bailout Prevention Act. Issue: Repeal of the CLASS Act. S. 3760/ H.R. 6099 - Automatic IRA Act of 2010. Issue: Both provide for mandatory Auto IRAs for workers without pension coverage.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1984: The 401(k) Fair Disclosure for Retirement Security Act of 2009 H.R. 1988: Conflicted Investment Advice Prohibition Act of 2009 H.R. 2779: Defined Contribution Plan Fee Transparency Act of 2009 H.R. 2989: 401(k) Fair Disclosure and Pension Security Act of 2009 H.R. 1961: Savings for American Families' Act of 2009 S. 401: Defined Contribution Fee Disclosure Act of 2009 H.R. 4173: The Wall Street Reform and Consumer Protection Act of 2009 H.R. 3936: The Preserve Benefits and Jobs Act of 2009 H.R. 4126: The Retirement Fairness Act of 2009 S. 3217: Restoring American Financial Stability of 2010 H.R. 4213: American Workers, State, and Business Relief Act of 2010 H.R. 5297: Small Business Jobs Act of 2010 H.R. 6099: Automatic IRA Act of 2010 S. 3760: Automatic IRA Act of 2010

Client expense: $161,242 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), Securities & Exchange Commission (SEC), Treasury, Dept of

Stephanie Tubbs Jones Assets for Independence Reauthorization Act (H.R. 6354); the Savings for American Families Act (H.R. 1961/S. 3090); the Savings Enhancement for Education in College Act (H.R. 1351); the Savings for Working Families Act (H.R. 2277/ S. 985); the IDA Protection Act (H.R. 6067); the Automatic IRA Act (S. 3760/H.R. 6099); the SSI Saver's Act (H.R. 4937); the Foster Youth Financial Security Act (H.R. 6193); Energy Efficient Manufactured Housing Replacement Act (S. 1320); American Saving for Personal Investment, Retirement, and Education (H.R. 4682, S. 3577)

Client expense: $9,900 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Social Security Issues relating to deficit PBGC Policy Automatic IRA Extension Act, S. 3760 Early retirement window, cash flow matching rules Small Business Jobs and Credit Act, H.R. 5297 - pension issues Preserving Our Promise to Seniors Act, H.R. 5834 Social Security trustees report Resolution re. raising retirement age, H. Res. 1670 Resolution on raising retirement age, S. Res. 664 Pension technical corrections Pension funding relief 401(k) plan fee regulations

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

Government targets: Defense, Dept of (DOD), Education, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 4173 Restoring American Financial Stability Act, pension provisions; Interim final rule under Section 408(b)(2) of ERISA, 401(k) disclosure; H.R.5297 Title: Small Business Jobs and Credit Act of 2010, DB technical corrections; pension equity plan issues; H.R. 6099 & S. 3760 Automatic IRA Act of 2010, penion plan provisions; H.R. 5297 Small Business Lending Fund Act of 2010, pension equity plans; transparency in pension plan issues; general pension and benefit plan issues.

Client expense: $120,000 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Healthcare; Taxes; Access to Capital; Procurement; H.R. 5297, The Small Business Jobs Act of 2010; S. 3578, The Small Business Paperwork Mandate Elimination Act; S 3760 / HR 6099, The Automatic IRA Act of 2010; Women's Procurement Program; Net Neutrality

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

Proposals related to annuitization, including H.R. 2748, Retirement Security Needs Lifetime Pay Act and S. 1297, Retirement Security for Life Act. S. 2832, Lifetime Income Disclosure Act. Proposals related to longevity insurance. Proposals related to qualified default investment alternatives. Proposals related to automatic IRAs, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. S. 2832, Lifetime Income Disclosure Act. H.R. 4742, SAVE Act.

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

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

Proposals related to annuitization, including H.R. 2748, Retirement Security Needs Lifetime Pay Act and S. 1297, Retirement Security for Life Act. S. 2832, Lifetime Income Disclosure Act. Proposals related to longevity insurance. Proposals related to qualified default investment alternatives. Proposals related to automatic IRAs, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. S. 2832, Lifetime Income Disclosure Act. H.R. 4742, SAVE Act.

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

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

H.R. 5297, The Small Business Jobs Act of 2010; S. 3760 H.R. 6099, Automatic IRA Act of 2010; S. 182 Paycheck Fairness Act

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 401 Defined Contribution Fee Disclosure Act of 2009 S. 2832 Lifetime Income Disclosure Act S. 3760 Automatic IRA Act of 2010 Target Date Funds (Kohl) H.R. 2779 Defined Contribution Plan Fee Transparency Act of 2009 (Neal) H.R. 4742 SAVE Act (Automatic IRA) H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009 (Miller) H.R. 4146 Sensible Transparency for Retirement Plans Act of 2009 (Kline) H.R. 5297 Small Business Job Creation and Access to Capital Act of 2010 (Roth accounts) H.R. 6099 Automatic IRA Act of 2010

Client expense: $1,438,483 · Firm income: Not reported

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

Retirement security issues including 401k fee disclosure, coverage expansion, and annuity issues. S.401 Defined Contribution Fee Disclosure Act of 2009 all provisions H.R.2779 - the Defined Contribution Plan Fee Transparency Act of 2009 all provisions H.R.1984 - 401K Fair Disclosure for Retirement Security Act of 2009 all provisions H.R.1988 Conflicted Investment Advice Prohibition Act of 2009 all provisions H.R.2989 - 401(k) Fair Disclosure and Pension Security Act of 2009 all provisions H.R.1961 Savings for American Families' Future Act of 2009 savings incentives provisions H.R.2748 - Retirement Security Needs Lifetime Pay Act all provisions S.1297 - Retirement Security for Life Act all provisions H.R.2733 / S.1389 - the Fixed Indexed Annuities and Insurance Products Classification Act of 2009 all provisions S.906 Senior Investor Protection Act (Kohl) suitability and agent titles provisions S.2832 Lifetime Income Disclosure Act all provisions H.R.4126 Retirement Fairness Act of 2009 all provisions H.R.3326 The Department of Defense Appropriations Act 2010 provisions to extend COBRA benefits S. 3760 - Automatic IRA Act of 2010 all provisions H.R. 6099 - Automatic IRA Act of 2010 all provisions H.R. 5297 - Small Business Jobs and Credit Act of 2010 / Small Business Lending Fund Act of 2010 provisions regarding partial annuitization

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

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, the Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan Fee Transparency Act, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 4213, The American Jobs and Closing Tax Loopholes Act of 2010. Index fund mandate provision of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business, including H.R. 4742, Small Businesses Add Value for Employees Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act. Proposals to expand the Savers Credit, including H.R. 1961, Savings for American Families Future Act. Proposals relating to defined benefit plan funding, including H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, H.R. 2021, The Savings Recovery Act, H.R. 3936, The Preserve Benefits and Jobs Act, H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, and S. 3793, Job Creation and Tax Cuts Act. H.R. 4126, the Retirement Fairness Act. Issues related to variable premium filings with the Pension Benefit Guaranty Corporation. Proposals related to the use of annuities in defined contribution plans. Proposals to allow loans from IRAs. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Proposals related to partial annuitization out of defined benefit plans. Issues related to regulations addressing liability for partial termination of defined benefit plans. Issues related to tax incentives for retirement savings.

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

- PL 111-517, "Dodd-Frank Act", regarding all provisions. - HR 4596, "Holocaust Insurance Accountability Act", regarding all provisions. - HR 3424, "Affiliated Reinsurance", regarding all provisions. - HR 6099/ S 3760, "Auto IRA", regarding all provisions. - PL 111-508, Small Business Lending Fund Act, regarding partial annuitization. - HR 5993/ S 3718, "Retained Asset Accounts", regarding all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1961 - Savings for American Families' Future Act of 2009; entire bill H.R. 2021 - Savings Recovery Act; entire bill H.R. 2096 - Long-Term Care Affordability and Security Act of 2009; entire bill H.R. 2637 - To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin and to extend the waiver of required minimum distribution rules for certain retirement plans and accounts through 2010; entire bill H.R. 2748 - Retirement Security Needs Lifetime Pay Act; entire bill H.R. 2779 Defined Contribution Plan Fee Transparency Act; provisions relating to fee disclosure H.R. 2989 - 401(k) Fair Disclosure and Pension Security Act of 2009; provisions relating to fee disclosures and investment advice H.R. 3429 - Generate Retirement Ownership Through Long-Term Holding Act of 2009; entire bill H.R. 3551 - Senior Investment Protection Act of 2009; entire bill H.R. 3936 Preserve Benefits and Jobs Act of 2009; provisions relating to employer-provided pension plans and retirement savings H.R. 4213 American Jobs and Closing Tax Loopholes Act of 2010; provisions relating to fee disclosure H.R. 4126 - Retirement Fairness Act of 2009; entire bill H.R. 4146 - Sensible Transparency for Retirement Plans Act of 2009; entire bill H.R. 4742 Small Businesses Add Value for Employees (SAVE) Act; entire bill H.R. 6099 - Automatic IRA Act of 2010; entire bill S. 401 - Defined Contribution Fee Disclosure Act of 2009; entire bill S. 702 - Long-Term Care Affordability and Security Act of 2009; entire bill S. 906 - Senior Investor Protection Act; entire bill S. 1082 - The Generating Retirement Ownership Through Long-Term Holding Act; entire bill S. 1297 - Retirement Security for Life Act; entire bill S. 1661 - Senior Investment Protection Act of 2009; entire bill S. 2832 Lifetime Income Disclosure Act; entire bill S. 3760 - Automatic IRA Act of 2010; entire bill Administrations Budget provisions relating to Auto IRA proposal

Client expense: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1961, Savings for American Families' Futures Act of 2009, all provisions H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009, all provisions H.R. 2989, H.R. 1984 The 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions H.R. 2748, The Retirement Security Needs Lifetime Pay Act, all provisions H.R. 4742, Small Businesses Add Values for Employees Act of 2009 (The SAVE Act ), all provisions H.R. 4193, Guaranteed 3% COLA for Seniors Act of 2009, all provisions S. 401, Defined Contribution Fee Disclosure Act of 2009, all provisions S. 2832, Lifetime Income Disclosure Act, all provisions H.R. 4213 American Workers, State and Business Relief Act, all provisions S. 3760 / H.R. 6099, Automatic IRA Act of 2010, all provisions [No Bill Number], Administration's Automatic IRA Proposal [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income [No Bill Number], QDIA Guidance and Clarifications [No Bill Number], Section 408(b)(2) Service Provider Fee Disclosure, Incentives for Annuities [No Bill Number], Request for Information on lifetime income options [No Bill Number], Investment Advice Regulations [No Bill Number], Auto Annuitization [No Bill Number], Multiple Small Employer Plan Proposal [No Bill Number], Pension Funding Relief [No Bill Number], Tax Extenders/UI-Cobra Funding [No Bill Number], Department of Labor and Department of Treasury Request for Information on Guaranteed Lifetime Income [No Bill Number], Incentives for Annuities and Guaranteed Lifetime Income in DC Plans [No Bill Number], Department of Labor Redefinition of Fiduciary Regulatory Project [No Bill Number], Regulation of Asset-Backed Securities [No Bill Number], SEC Target Date Fund Disclosure Regulation [No Bill Number], SEC 12b-2 Proposed Rules

Client expense: $2,460,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Proposals to reform the defined contribution plan system. Proposals related to defined contribution plan fees and fee disclosure practices, including S. 401, Defined Contribution Fee Disclosure Act, H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act, H.R. 2779, Defined Contribution Plan fee Transparency Act, H.R. 2989, 401(k) Fair Disclosure and Pension Security Act, and H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010. Index fund mandate provisions of H.R. 2989. Proposals related to investment advice rules, including H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009, and H.R. 2989, 401(k) Fair Disclosure and Pension Security Act. Proposals to mandate workplace savings arrangements for employees without access to employer retirement plans, including S. 3760 and H.R. 6099, Automatic IRA Act of 2010. Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs, and creation of new qualified retirement plans for small business, including H.R. 4742, the Small Businesses Add Value for Employees Act. Issues related to retirement target date funds. H.R. 4126, the Retirement Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 436 Certain Estate Tax Relief Act of 2009 / S 722 Taxpayer Certainty and Relief Act of 2009-- reform of the estate tax legislation; S 401 Defined Contribution Fee Disclosure Act of 2009 / HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009-- 401(k) fee disclosure and investment advice legislation; S 515 Patent Reform Act of 2009 / HR 1260 Patent Reform Act of 2009-- patent reform legislation; HR 1880 National Insurance Consumer Protection Act -- federal insurance regulation legislation; HR 2609 Insurance Information Act of 2009--a bill to establish an office of insurance information; HR 2748 Retirement Security Needs Lifetime Pay Act / S 1297 Retirement Security for Life Act--tax exclusion legislation for lifetime annuity payments; HR 3126 The Consumer Financial Protection Agency Act--a bill to establish a new federal agency to protect consumers; S 1679 / HR 3200 America's Affordable Health Choices Act--a bill to reform health insurance; HR 4872 Health Care and Education Reconciliation Act of 2010; HR 3590 The Patient Protection and Affordable Care Act; HR 4173 Dodd-Frank Wall Street Reform and Consumer Protection Act--financial services regulatory reform legislation; HR 4126 The Retirement Fairness Act of 2009--defined contribution reform legislation; S 2832 Lifetime Income Disclosure Act--annuity disclsoure requirement for pension plans; S 3760 Automatic IRA Act of 2010; HR 6099 Automatic IRA Act of 2010.

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

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