SAFE Retirement Act of 2013

S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act". S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R.4293 - Affordable Retirement Advice Protection Act H.R.4294 - SAVERS Act of 2015 FY2016 Omnibus Appropriations bill (12/2015) Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

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

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 245, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans (2015). S. 266, "The Retirement Security Act of 2015". S. 1270, "SAFE Retirement Act of 2013". S. 1317, "Lifetime Income Disclosure Act of 2015". H.R. 1, A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). H.R. 506, "Automatic IRA Act of 2015" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 557, Retirement Security Act of 2015 H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans.

Client expense: $1,800,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1317, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2317, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 1 - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $690,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1145, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. H.R. 1 - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee (2013). Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $1,080,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Proposals related to the tax treatment of annuities. Proposals to encourage lifetime annuitization. Proposals to amend the required minimum distribution rules to restrict the availability of stretch payments to beneficiaries, including S. 953, the Student Loan Affordability Act. S. 1270, SAFE Act, Preserving Americas Transit and Highways Act, H.R. 1, Tax Reform Act of 2014.

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

H.R. 25, S. 122, "Fair Tax Act of 2013", H.R. 782, "Permanently Repeal the Estate Tax Act of 2013", H.R. 2429, S. 1183, "Death Tax Repeal Act of 2013", H.R. 147, H.R. 177, H.R. 782 "Death Tax Repeal Act", Issues related to H.R. 766, S. 321, "Paying a Fair Share Act of 2013", H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013", H.R. 837, Saving for American Families Futures Act of 2013, S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $520,823 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement Security as in the following bills: S606 - Shrinking Emergency Account Losses Act of 2013 (SEAL Act) HR2117 - Retirement Plan Simplification and Enhancement Act of 2013 HR2035 - Automatic IRA Act of 2013 S1270 - Secure Annuities for Employee (SAFE) Retirement Act of 2013 S1970 - Retirement Security Act of 2014 S1979 - USA Retirement Funds Act of 2014 DOL & SEC Fiduciary Proposals (DOL Fiduciary Definition Regulation / SEC Project to Harmonize Broker-Dealer Fiduciary Standards) as in the following bill: HR2374 - Retail Investor Protection Act Providing Lifetime Income Illustrations on Retirement Benefit Statements Tax Benefits of Defined Contribution Plans Defined Contribution Retirement Plan Design Fiduciary Concerns Related to Advice and Education in Retirement Plans Stretch IRA as in the following bill: S953 - Reed-Harkin Student Loan Affordability Act of 2013 Preserving America's Transit and Highways Act of 2014 (Chairman's Mark) Lifetime Income Disclosure as in the following bill: HR2171/S1145 - Lifetime Income Disclosure Act of 2013 Retirement Plan Consolidation Tax Reform as it relates to retirement plans Qualified Default Investment Alternatives

Client expense: $350,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. S. 606 - Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan. H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 5576, the USAccounts: Investing in Americas Future Act of 2014, Kid Save accounts. No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it. H.R. 5263-The Living Donor Protection Act, Issue: Underwriting for long-term care H.R. 3590-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. S. 1970, Retirement Security Act : retirement security H.R. 5875, SAVE Act: retirement security

Client expense: $1,273,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013 H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $414,615 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013 H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: Not reported · Firm income: $414,615

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1270/H.R.3309 - Patent Reform legislation - all provisions

Client expense: $1,320,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 1982 - The Medicare Secondary Payer and Workers Compensation Settlement Agreements Act - all provisions Public Law 112-242, the SMART (Strengthening Medicare and Repaying Taxpayers) Act of 2012 - ensuring proper implementation Draft bill to establish a National Clearinghouse for Income Protection Information and to educate employers on disability income insurance - all provisions S. 1970 - Retirement Security Act of 2013 - all provisions S. 1270 - Secure Annuities for Employee (SAFE) Retirement Act of 2013 - all provisions S. 1979 - USA Retirement Act - all provisions S. 1145 / H.R. 2171, Lifetime Income Disclosure Act - all provisions H.R. 837, Savings for American Families' Future Act - all provisions Issues pertaining to the District of Columbias treatment of excepted benefits for purposes of exchange funding.

Client expense: $2,160,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

S. 676, "The Identify Theft and Tax Fraud Protection Act of 2013". S. 1145, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 2035, "Automatic IRA Act of 2013" - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. No Bill Number - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee. Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on participant statements in the form of lifetime income.

Client expense: $1,010,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1 (Tax Reform Act of 2014); H.R. 2374 (Retail Investor Protection Act); H.R. 4619 (Permanent IRA Charitable Contribution Act of 2014); S. 606 (SEAL Act);S. 1270 (SAFE Retirement Act of 2013); DOL ERISA Fiduciary Duty Rulemaking; Tax extenders, IRA charitable rollover provision.

Client expense: $1,860,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Department of Labor proposed fiduciary definition. S. 1270 the Secure Annuities for Employee Retirement Act of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1270, S. 1970, S. 1979 - Multiple Small Employer Plans - issues relating to MEPs/MSEPs S. 1979 - Lifetime Income Disclosure & Regulatory Issues - all provisions S. 1970 - Retirement Security Act of 2014 HR 2035 - Automatic IRA - all Provisions No Bill # - Proposed DOL Fiduciary Regulations - all provisions No Bill # - Dodd-Frank issues at CFTC and SEC surrounding swap-related regulations including inter-affiliate swaps work No Bill # - GMWB Interpretive Issues in terms of possible guidance S.1270 - Electronic Disclosure - ERISA/Internal Revenue Code - issues/provisions relating to the use of electronic disclosure by employee benefit plans No Bill # - Department of Labor Guidance on Self-Directed Brokerage / FAB 2012-02 Q&A 30 - issues relating to the use of self-directed brokerage by employee benefit plans No Bill # - Issues relating to DOL Safe Harbor for Selection of Annuity Providers S. 1979 - Issues relating to Annuity Selection Safe Harbor No Bill # - Issues relating to target date funds disclosures S.1979 - USA Retirement Plans - all provisions

Client expense: $2,220,000 · Firm income: Not reported

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

S. 1270, S. 1970, S. 1979 - Multiple Small Employer Plans - issues relating to MEPs/MSEPs S. 1979 - Lifetime Income Disclosure & Regulatory Issues - all provisions S. 1970 - Retirement Security Act of 2014 HR 2035 - Automatic IRA - all Provisions No Bill # - Proposed DOL Fiduciary Regulations - all provisions No Bill # - Dodd-Frank issues at CFTC and SEC surrounding swap-related regulations including inter-affiliate swaps work No Bill # - GMWB Interpretive Issues in terms of possible guidance S.1270 - Electronic Disclosure - ERISA/Internal Revenue Code - issues/provisions relating to the use of electronic disclosure by employee benefit plans No Bill # - Department of Labor Guidance on Self-Directed Brokerage / FAB 2012-02 Q&A 30 - issues relating to the use of self-directed brokerage by employee benefit plans No Bill # - Issues relating to DOL Safe Harbor for Selection of Annuity Providers S. 1979 - Issues relating to Annuity Selection Safe Harbor No Bill # - Issues relating to target date funds disclosures S.1979 - USA Retirement Plans - all provisions

Client expense: $2,220,000 · Firm income: Not reported

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

S. Con. Res. 12: Retirement Tax Incentives Resolution S. 606: Shrinking Emergency Account Losses (SEAL) Act S. 952: Church Plan Clarification Act of 2013 S. 1145: Lifetime Income Disclosure Act S. 1270: SAFE Retirement Act of 2013 S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act of 2013 S. 1979: USA Retirement Funds Act (Harkin) S 2511, Harkin and Alexander. No Act name, but it clarifies the definition of cessation of operations under ERISA H.R. 837: Savings for American Families Future Act H.R. 2035: Automatic IRA Act of 2013 H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2171: Lifetime Income Disclosure Act H.R. 2374: Retail Investor Protection Act (Wagner) H.R. 4275: Cooperative and Small Employer Charity Pension Flexibility Act H.R. 5828: USA Retirement Funds Act H.R. 5875: SAVE Act of 2014

Client expense: $370,732 · Firm income: Not reported

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

The association monitors and reacts to policy concepts that may impact its ability to continue offering its high quality Retirement Security Plans to members, their employees, and the association staff at affordable rates and on reasonable terms and conditions. During the reporting period, the association focused on the following introduced bills: H.R. 5771 - Tax Increase Prevention Act - sections pertaining to retirement plans. S. 1270 - Secure Annuities for Employee Retirement Act - all sections.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 647 - Achieving a Better Life Experience (ABLE) Act; entire bill H.R. 837 - Savings for American Families' Future Act of 2013; entire bill H.R. 2117 - the Retirement Plan Simplification and Enhancement Act; entire bill H.R. 2171 - The Lifetime Income Disclosure Act; entire bill H.R. 4619 - Permanent IRA Charitable Contribution Act of 2014; entire bill H.R.5021 - Highway and Transportation Funding Act of 2014; provisions relating to IRAs H.R. 5875 - Small Businesses Add Value for Employees (SAVE) Act of 2014; entire bill S. 313 - Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - Shrinking Emergency Account Losses (SEAL) Act; entire bill S. 1145 - Lifetime Income Disclosure Act; entire bill S. 1270 - SAFE Retirement Act of 2013; entire bill S. 1772 - Public Good IRA Roll-over Act of 2013; entire bill S. 1970 - Retirement Security Act; entire bill S. 1979 - Universal, Secure, and Adaptable (USA) Retirement Funds Act; entire bill S. 2260 - EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use of retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $1,500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 606: Shrinking Emergency Account Losses Act of 2013 - Amends the internal Revenue Code, with respect to loans made from a qualified employer plan to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, and (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts. DOL and SEC proposed rules to amend the definition of fiduciary.HR 2117: Retirement Plan Simplification and Enhancement Act of 2013 - Amends the Internal Revenue Code (IRC) to repeal the 10% cap on the qualified percentage of an employee's compensation as the standard for an employer's contribution to an automatic cash or deferred contribution arrangement under the alternative method for meeting nondiscrimination requirements. HR 2374: Retail Investor Protection Act of 2013 - Amends the Securities Exchange Act of 1934 to provide protections for retail customers and for other purposes. Also defines the circumstances under which an individual is considered a fiduciary. H.R.2171/S.1145: Lifetime Income Disclosure Act-Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the quarterly pension benefit statement furnished to a participant or beneficiary with the right to direct the investment of assets in his or her account under an individual account plan to include a lifetime income disclosure at least once during any 12-month period. H.R.5381/S.2855: Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans. S. 1270: SAFE Retirement Act-A bill to amend the Internal Revenue Code of 1986 to provide for reform of public and private pension plans. S. 1970: Retirement Security act of 2013-provides enhancements to the existing defined contributions system and multiple employer plans. S.1979: USA Retirement Funds Act-A bill that proposes the creation of a new type of private-run retirement plan that combines attributes of defined benefit and defined contribution plans.

Client expense: $430,000 · Firm income: Not reported

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

Department of Labor regulation on definition of fiduciary in ERISA. Department of Treasury regulations on qualified longevity annuity contracts. S. 1270, Secure Annuities for Employee Retirement Act, Title I: Public pension reform.

Client expense: $670,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to the tax treatment of annuities. Proposals to encourage lifetime annuitization. Proposals to amend the required minimum distribution rules to restrict the availability of stretch payments to beneficiaries, including S. 953, the Student Loan Affordability Act. S.1270, SAFE Act, Preserving America's Transit and Highways Act, H.R. 1, Tax Reform Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislation and rulemaking affecting annuities, variable life products and retirement savings including Obama Administration and Congressional proposals on tax reform; proposal to create Universal, Secure, and Adaptable ("USA") Retirement Funds retirement plans; S. 2244, the Terrorism Risk Insurance Program Reauthorization Act of 2014.Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, implementation and regulatory reform. Lifetime Income Disclosure Act (H.R. 2171), legislation that proposes to amend the Employee Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents. The Retirement Plan Simplification and Enhancement Act of 2013 (H.R. 2117), legislation to improve the rules governing lifetime income products and other retirement savings vehicles. 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. Proposals at the Securities and Exchange Commission for a potential rulemaking on the harmonization of the standard of care for investment advisors and broker-dealers. 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. National Association of Registered Agents and Brokers Reform Act of 2013 (S.534 and H.R.1155), commonly known as NARAB II, which is legislation to reform the National Association of Registered Agents and Brokers to provide for streamlined non-resident insurance agent and broker licensing. Proposal with the Securities and Exchange Commission for a rulemaking to provide for the acceptance of a summary prospectus for variable annuities. The SAFE Retirement Act of 2013 (S.1270), which is legislation that includes measures to increase participation and savings in 401(k) plans, and increase access to lifetime income so that workers can enhance their retirement security. Cooperative and Small Employer Charity Pension Flexibility Act. (S. 1302), which allows charities and cooperative associations to avert the funding rules under the Pension Protection Act (PPA) when establishing multi-employer retirement plans. Insurance Capital Standards Clarification Act of 2014 (S. 2270).

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

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

Legislation and rulemaking affecting annuities, variable life products and retirement savings, including Obama Administration and Congressional proposals on tax reform; proposal to create Universal, Secure, and Adaptable ("USA") Retirement Funds retirement plans.Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions that proposed changes to the Internal Revenue Code, including, but not limited to, the Department of the Treasurys Longevity Annuity Contracts Notice of Proposed Rulemaking (REG-115809-11). The SAFE Retirement Act of 2013 (S.1270), which is legislation that includes measures to increase participation and savings in 401(k) plans and increase access to lifetime income so that workers can enhance their retirement security. House Discussion Draft, Tax Reform Act of 2014.

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

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

Legislation and rulemaking affecting annuities, variable life products and retirement savings including Obama Administration and Congressional proposals on tax reform; proposal to create Universal, Secure, and Adaptable ("USA") Retirement Funds retirement plans.Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, implementation and regulatory reform. Implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption. Proposals at the Securities and Exchange Commission for a potential rulemaking on the harmonization of the standard of care for investment advisors and broker-dealers. Proposal with the Securities and Exchange Commission for a rulemaking to provide for the acceptance of a summary prospectus for variable annuities. 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. The SAFE Retirement Act of 2013 (S.1270), which is legislation that includes measures to increase participation and savings in 401(k) plans, and increase access to lifetime income so that workers can enhance their retirement security.

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

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

Legislation and rulemaking affecting annuities, variable life products and retirement savings including Obama Administration and Congressional proposals on tax reform; proposal to create Universal, Secure, and Adaptable ("USA") Retirement Funds retirement plans.Lifetime Income Disclosure Act, legislation that proposes to amend the Employee Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents (S.1145, H.R. 2171). 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. Automatic IRA Act of 2013 (H.R. 2035), legislation that Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualified retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation. Retirement Plan Simplification and Enhancement Act of 2013 (H.R. 2117), legislation to improve the rules governing lifetime income products and other retirement savings vehicles. The SAFE Retirement Act of 2013 (S.1270), which is legislation that includes measures to increase participation and savings in 401(k) plans, and increase access to lifetime income so that workers can enhance their retirement security. Highway and Transportation Funding Act of 2014 (H.R. 5021).

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

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

S. 1270, SAFE Pension Act of 2013

Client expense: $2,418,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 83: Consolidated and Further Continuing Appropriations Act, 2015 Clarification of normal retirement age (Division O, Sec. 2).H.R. 5792: To establish a special rule for determining normal retirement age for certain existing defined benefit plans. H.R. 5771: Tax Increase Prevention Act of 2014 S. 1270: The SAFE Retirement Act of 2013 Title II Issues concerning retirement savings policy. Issues related to the Tax Reform Act of 2014 (Camp Draft), tax treatment of pension plans. Draft bills on tax reform relating to health care and retirement benefits and taxation of 501(c) organizations. Amendments to Preserving Americas Transit and Highways (PATH) Act related to pension issues, normal retirement age. Issues affecting Americas Energy Tax Code.

Client expense: $520,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to expand retirement plan coverage, including proposals to reform the multiple employer plan rules. Proposals related to creation of new qualified retirement plans for small business. Issues related to tax incentives for retirement savings. Issues related to the Department of Labor's proposed regulation defining fiduciary. Qualified plan issues.Issues related to EPCRS. Tax incentives for 457 plans. Application of the Volcker rule to insurance company general accounts. Proposals that would consolidate various retirement and IRA types. Proposals related to annuity incentives. Issues related to use of brokerage windows in defined contribution plans. H.R. 2117, Retirement Plan Simplification Act. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1145 - Lifetime Income Disclosure Act (Isakson) S. 1270 - SAFE Retirement Act of 2013 (Hatch) S. 1970 - Retirement Security Act of 2014 (Collins) S. 1979 - USA Retirement Funds Act (Harkin) H.R. 2035 - Automatic IRA Act of 2013 (Neal) H.R. 2117 - Retirement Plan Simplification and Enhancement Act of 2013 (Neal) H.R. 2171 - Lifetime Income Disclosure Act (Holt) H.R. 4376 - Retirement Security Act of 2014 (Braley) H.R. 5875 - SAVE Act of 2014 (Kind) Electronic Delivery of Retirement Plan Information Department of Labor Fiduciary Definition Security Throughout Retirement Act (Cantwell)

Client expense: $1,130,086 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Administration Proposed FY 2015 Budget MyRA proposal Cap on retirement savings Tax Incentives - limitation on itemized deductions and exclusions affecting retirement savings Defined Benefit Plan Issues Pension funding stabilization Mortality Tables De-Risking methods Preserving Americas Transit and Highways Act (PATH) of 2014 - pension funding stabilization (Senate Consolidated and Further Continuing Appropriations Act, 2015 - H.R. 83/Public Law No: 113-235, pension provisions Highway and Transportation Funding Act - H.R. 5021 (House) PBGC premiums A bill to clarify the definition of substantial cessation of operations under ERISA Section 4062 (e) - S. 2511 Retirement Security Preservation Act, non-discrimination provisions - S. 2855/H.R. 5381 Late retirement actuarial equivalence Pension Protection Act definition of liquidity shortfall Tax Increase Prevention Act, employee benefit plan provisions - H.R. 5771/ Public Law No: 113-295 (tax extenders; Achieving a Better Life Experience (ABLE) Act of 2013 - S. 313/H.R. 647) Defined contribution plan issues Automatic enrollment, automatic escalation Plan fees; Brokerage windows Investment advice to retirement plan participants, DOL definition of fiduciary Roth 401(k)s and Roth IRAs Electronic disclosure of retirement plan information, fees and distribution notices to participants Secure Annuities for Employee (SAFE) Retirement Act of 2013 - S. 1270 Retirement Plan Simplification And Enhancement Act of 2013 - H.R. 2117 Lifetime Income Disclosure Act - S. 1145/H.R. 2171 Retirement Security Act of 2014 - S. 1970/H.R. 4376 The Universal, Secure, and Adaptable (USA) Retirement Funds Act - S. 1979 21st Century Worker Tax Cut Act - S. 2162 - 162 m, (executive compensation) Tax Reform - employer-sponsored retirement plans Tax Reform Act of 2014 - H.R. 1 Comprehensive Tax Reform for 2015 and Beyond - Republican Staff, Committee on Finance, United States Senate Other Issues Hybrid retirement plans -Treasury Department finalization of proposed regulations & legislation Executive compensation - pay for performance, timing of taxation, substantial risk of forfeiture, Internal Revenue Code Sec. 409A, sec. 953(b) of Dodd-Frank (pay ratio provision) Derivatives issues (Dodd-Frank impact on retirement plan investments) Financial Accounting Standards Board (FASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) - exemption for foreign retirement plans Puerto Rico retirement plan regulation Regulation of Money Market Funds Multiemployer pension plan issues ESOP dividend deduction Disability plan automatic enrollment Inherited retirement plans including IRAs and tax treatment Defense of Marriage Act (DOMA), U.S. Supreme Court case - regulatory implementation issues related to retirement plan administration Retirement plan access proposals

Client expense: $206,293 · Firm income: Not reported

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

Retirement Security as in the following bills: S606 - Shrinking Emergency Account Losses Act of 2013 (SEAL Act) HR2117 - Retirement Plan Simplification and Enhancement Act of 2013 HR2035 - Automatic IRA Act of 2013 S1270 - Secure Annuities for Employee (SAFE) Retirement Act of 2013 S1970 - Retirement Security Act of 2014 S1979 - USA Retirement Funds Act of 2014 HR5875 - Small Businesses Add Value for Employees (SAVE) Act of 2014 DOL & SEC Fiduciary Proposals (DOL Fiduciary Definition Regulation/SEC Project to Harmonize Broker-Dealer Fiduciary Standards) as in the following bill: HR2374 - Retail Investor Protection Act Providing Lifetime Income Illustrations on Retirement Benefit Statements Tax Benefits of Defined Contribution Plans Defined Contribution Retirement Plan Design Fiduciary Concerns Related to Advice and Education in Retirement Plans Stretch IRA as in the following bills: S953 - Reed-Harkin Student Loan Affordability Act of 2013 Preserving Americas Transit and Highways Act of 2014 (Chairmans Mark) Lifetime Income Disclosure as in the following bills: HR2171/S1145 - Lifetime Income Disclosure Act of 2013 Retirement Plan Consolidation Tax Reform as it relates to retirement plans Qualified Default Investment Alternatives

Client expense: $590,000 · Firm income: Not reported

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

Provisions included in S.1270 (SAFE Retirement Act of 2013) Proposal related to stemming leakage from retirement plans through reform of plan loan rules Issues related to tax incentives for retirement savings; encourage retention of their tax incentives Issues related to employee benefit plan administration and electronic delivery of ERISA-mandated statements and disclosures Consolidation of ERISA-required notices Issues related to retirement target date funds and their marketing rule Issues related to the MyRA proposal Issues related to limitations on retirement plan contributions or assets Issues related to the effect of the Department of Labors proposed ERISA fiduciary definition Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs, and creation of new qualified retirement plans for small business Provisions included in H.R. 2117 (Retirement Plan Simplification Act of 2013), including the use of a blended benchmark for target date funds Issues related to retirement plan autoescalation safe harbor proposal

Client expense: $770,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1: The Tax Reform Act of 2014. Issue: tax incentives for savings H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security H.R. 8 - The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 5875, the SAVE Act of 2014. Issue: Retirement security

Client expense: $660,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Automatic IRA Act 2013 (H.R. 2035); Retirement Plan Simplification and Enhancement Act 2013 (H.R. 2117); Lifetime Income Disclosure Act (H.R. 2171/S. 1145); Shrinking Emergency Account Losses Act 2013 (S. 606); 401(k) plans; Other employer sponsored plan issues; Healthy Lifestyles and Prevention (HELP) America Act (S. 39); Secure Annuities for Employee Retirement (SAFE) Act 2013 (S.1270); Financial literacy and education issues; PBGC premiums

Client expense: $13,409 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Proposals clarifying the status of professional employer organizations, including S. 479/H.R. 3581, Small Business Efficiency Act. S. 1979, USA Retirement Funds Act. S. 1270, SAFE Retirement Act. S. 1970, Retirement Security Act. PEO provision in tax reform proposals. H.R. 647, ABLE Act. H.R. 5771, Tax Increase Prevention Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to expansion of SIMPLE IRAs, establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business. Proposals relating to defined benefit plan funding. Issues related to regulations addressing liability for partial termination of defined benefit plans. Issues related to tax incentives for retirement savings and DOL fee disclosure proposals. H.R. 2117, Retirement Plan Simplification Act.Retirement recommendations contained in the final report of the National Commission on Fiscal Responsibility and Reform. Proposals related to stemming leakage from retirement plans through reform of plan loan rules. Proposals related to stable value investment offerings in defined contribution plans. Proposals related to phased retirement. Proposals to increase PBGC premiums. Proposals related to retirement target date funds. Issues related to the Department of Labor's proposed regulation defining fiduciary for investment advice purposes. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Issues related to PBGC collections and PBGC disclosure issues. Proposals related to electronic disclosure of information under ERISA. Proposals regarding compliance of retirement plans. FASB pension accounting. S. 1979, USA Retirement Act. Issues related to use of brokerage windows in defined contribution plans. Proposals to reform the multiple employer plan rules. Proposals to modify required minimum distribution rules. Proposals that would modify limits on retirement plan contributions. S. 1270, SAFE Retirement Act. Proposals related to stretch IRAs, including S. 953, The Student Loan Affordability Act. S. 1970, Retirement Security Act. Retirement provisions in the President's FY 2015 budget. Issues related to access to death master file. S. 2540, Patriot Employee Tax Credit Act. H. R. 5021, Highway and Transportation Funding Act. S. 2855, Retirement Security Preservation Act. H. R. 5381, to amend the nondiscrimination provisions to protect older, longer service employees. Issues related to government issued mortality tables. H.R. 83, Consolidated and Further Continuing Appropriations Act. H.R. 5771, Tax Increase Prevention Act.

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

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

Nomination of Carolyn Colvin to be SSA Commissioner Strengthening Social Security HR 1628 - Public Pensions and Pension Transparency Act S 1270 - SAFE Retirement Act of 2013

Client expense: $490,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, U.S. Trade Representative (USTR), White House Office

H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 3590-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R. 5263-The Living Donor Protection Act, Issue: Underwriting for long-term care H.R. 5576: the US Accounts: Investing in Americas Future Act of 2014, Kid Save accounts. H.R. 5875: SAVE Act: retirement security S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. S. 606: Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan. S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security S. 1970: Retirement Security Act: retirement security S. 1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security No bill number: Preserving Americas Transit & Highways Act of 2014, - tracking the stretch IRA provision in it.

Client expense: $1,440,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Efforts to undermine public pensions, including HR 1628, S.779, and S.1270 Pension cuts for federal employees

Client expense: $92,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), White House Office

Issues related to retirement security including retirement plan standards and savings initiatives, the DOL fiduciary definition reproposal, and lifetime income opportunities. S 606, Shrinking Emergency Account Losses Act of 2013. S 1270, The Secure Annuities for Employees (SAFE) Retirement Act of 2013. S 1145, Lifetime Income Disclosure Act. S 1979, Universal, Secure and Adaptable (USA) Retirement Funds Act of 2014--automatic enrollment and lifetime income provisions. S 1970, Retirement Security Act of 2014--all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE

Misc. pension, retirement and savings issues; Bills proposing multiple employer pension plan reform, including S1970, S 1270, S 1979; Bills proposing Lifetime Income Disclosure, including HR 2171, S 1145, and HR 83, Multiemployer pension plan reform.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement issues included in S. 1270 related to public pension plan reform; Department of Labors proposed regulation with respect to the definition of fiduciary.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to establishment of discretionary payroll deduction IRAs and creation of new qualified retirement plans for small business. Proposals to reform the multiple employer plan rules. Guidance related to nondiscrimination rules for defined contribution plan annuity investment products. Issues related to tax incentives for retirement savings. Issues related to lifetime income investment options. Proposals to consolidate various retirement plan and IRA types. Proposals related to electronicdisclosure. H.R. 2117, Retirement Plan Simplification Act. S.1270, SAFE Retirement Act. S. 1970, Retirement Security Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE