Cooperative and Small Employer Charity Pension Flexibility Act

Normal retirement age proposals, including Preserving America's Transit and Highways Act. Proposals related to increased PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S.1302/H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: SENATE

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable RolloverHR 647/S. 313 - Achieving a Better Life Experience (ABLE) Act S. 1302/HR 4275 - Cooperative and Small Employee Charity Pension Flexibility Act HR 4619 - Permanent IRA Charitable Contribution Act SD. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft

Client expense: $85,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

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.4275 - Cooperative and Small Employer Charity Pension Flexibility Act all sections. S.1302 - Cooperative and Small Employer Charity Pension Flexibility Act all sections. H.R.5021 - Highway and Transportation Funding Act sections pertaining to retirement plans. Preserving America's Transit and Highways (PATH) Act sections pertaining to retirement plans. H.R.8 - American Taxpayer Relief Act of 2012 section pertaining to Individual Retirement Distributions S.2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act sections pertaining to retirement plans.

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Pension Benefit Guaranty Corporation (PBGC), 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.Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, implementation and regulatory reform. Lifetime Income Disclosure Act, 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: $60,000 · Firm income: Not reported

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

H.R. 8: American Taxpayer Relief Act Tax treatment of retirement plans.H.R. 4275, S. 1302: The Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. S. 1270: The SAFE Retirement Act of 2013 Title II Issues concerning retirement savings policy. 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.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4275, S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent.Draft bills on pension reform rules for multiple-employer pension plans, definitions for normal retirement age, and not-for-profit tax treatment provisions. DRAFT Omnibus FY2014 Spending Measure (multiple-employer pension issues) Amendments to Preserving Americas Transit and Highways (PATH) Act related to pension issues, normal retirement age.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See next page for all issues and legislation in one location.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) 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

Client expense: $257,717 · 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)

Administration Proposed FY 2015 Budget MyRA proposal Lifetime cap on retirement savings Limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues Pension funding stabilization Preserving Americas Transit and Highways Act (PATH) of 2014 pension funding stabilization Emergency Unemployment Compensation Extension Act H.R. 3979 PBGC premiums ERISA 4062(e) Frozen defined benefit pension plans and impact of ERISA non-discrimination rules Pension Protection Act definition of liquidity shortfall Tax Extenders USA Retirement Funds Act S.1979 Defined contribution plan issues 401(k) plan loans Plan fees 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 notices to participants Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income: 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) The Cooperative and Small Employer Charity Pension Flexibility Act H.R. 4275/S. 1302 PL No. 113-97 Tax Extenders Other Issues Hybrid retirement plans Treasury Department finalization of proposed regulations 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 Regulation of Money Market Funds Multiemployer pension plan issues Death Master File (DMF) access issues ESOP dividend deduction 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 Patriot Employer Tax Credit Act S.2540

Client expense: $204,215 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), 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), Natl Technical Information Service, Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 4275 and S. 1302 - Cooperative and Small Employer Charity Pension Flexibility Act - provisions relating to definition of employer charity pension plans;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Normal retirement age proposals. Proposals related to increased PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S. 1302/H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Normal retirement age proposals. Proposals related to increased PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S.1302/H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues regarding Pension Protection Act legislation, H.R. 2134 Charitable Pension Flexibility Act. S. 1302 Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 4275 Cooperative and Small Employer Charity Pension Flexibility Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

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:S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act all sections. H.R. 2134, Charitable Pension Flexibility Act all sections. H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act all sections.

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

Government targets: Agriculture, Dept of (USDA), 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.Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, implementation and regulatory reform. Lifetime Income Disclosure Act, 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.

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

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

H.R. 8: American Taxpayer Relief Act Tax treatment of retirement plans.H.R. 4275, S. 1302: The Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. S. 1270: The SAFE Retirement Act of 2013 Title II Issues concerning retirement savings policy. Draft bills on tax reform relating to health care and retirement benefits and taxation of 5010(c) organizations.

Client expense: $750,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4275, S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent.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. Draft bills on pension reform rules for multiple-employer pension plans, definitions for normal retirement age, and not-for-profit tax treatment provisions.

Client expense: $750,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable RolloverHR 647/S. 313 - Achieving a Better Life Experience (ABLE) Act S. 1302 - Cooperative and Small Employee Charity Pension Flexibility Act

Client expense: $79,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

MyRA proposal Lifetime cap on retirement savings Limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues - Pension funding stabilization PBGC premiums ERISA 4062(e) Frozen defined benefit pension plans and impact of ERISA non-discrimination rules Pension Protection Act definition of liquidity shortfall Defined contribution plan issues 401(k) plan loans Plan fees 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 notices to participants Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Security Act of 2014 S. 1970 The Universal, Secure, and Adaptable (USA) Retirement Funds Act S. 1979 The Cooperative and Small Employer Charity Pension Flexibility Act H.R. 4275/S. 1302 Other Issues - Hybrid retirement plans Treasury Department finalization of proposed regulations 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 Regulation of Money Market Funds Multiemployer pension plan issues Death Master File (DMF) access issues ESOP dividend deduction Inherited retirement plans including IRAs and tax treatment

Client expense: $247,567 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Technical Information Service, Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1302, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives. H.R. 4275, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives.

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

Multiemployer Pension Reform (No Bill Number) Charitable and Small Employer Pensions (S. 1302)

Client expense: $400,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Tennessee Valley Authority (TVA), White House Office

S. Con. Res. 12, S. 606, S 952, S. 1145, S. 1270, S1302, S.1970, S.1979, H.R. 837, H.R. 2035, H.R. 2117, H.R.2171, H.R. 2374, H.R.4275.

Client expense: $430,357 · 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), Treasury, Dept of

H.R. 2134 - Charitable Pension Flexibility Act of 2013 - provisions relating to definition of employer charity pension plans; S. 1302 - Cooperative and Small Employer Charity Pension Flexibility Act - same issue as above.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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:Bipartisan Budget Act of 2013 section 703 S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act all sections. H.R. 2134, Charitable Pension Flexibility Act of 2013 all sections

Client expense: $150,000 · Firm income: Not reported

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

Fiscal Year 2014 Budget Proposal employer-sponsored retirement and health care benefits House Concurrent Resolution No. 25/Fiscal Year 2014 budget resolution; Path to Prosperity: A Responsible, Balanced BudgetSenate Concurrent Resolution No. 8/Fiscal Year 2014 budget resolution; Foundation for Growth: Restoring the Promise of American Opportunity Bipartisan Budget Act of 2013 American Taxpayer Relief Act of 2012 (ATRA) fiscal cliff, employee benefits provisions American Family Economic Protection Act Senate Sequester offset package Tax reform/Deficit reduction tax incentives for employer-sponsored pension and retirement savings plans Senate Finance Committee Tax Reform/Expenditures, Clean Slate proposals Tax Extenders Act of 2013 S. 1859 Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Burdensome Data Collection Relief Act H.R. 1135 Retail Investors Protection Act H.R. 2374 Pension Funding/Stabilization defined benefit pension funding stabilization and related plan issues - de-risking defined benefit (DB) plans, Nondiscrimination rules applicable to defined benefit (DB) plans/Frozen plan issues Moving Ahead for Progress in the 21st Century (MAP-21) Act of 2012 Retirement Savings Plan Issues Retirement Coverage & Adequacy Shrinking Emergency Account Losses Act of 2013 (SEAL Act) S. 606 Savings for American Families Future Act of 2013 H.R. 837 Cooperative and Small Employer Charity Pension Flexibility Act S. 1302 Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2117 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Achieving a Better Life Experience (ABLE) Act H.R. 647/S. 313 Pension Benefit Guaranty Corporation (PBGC) premiums, calculation of deficit and related governance issues, proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, Lost, Missing Participants Investment Advice defined contribution plans, plan fees, definition of a fiduciary, investment options in 401(k) and similar participant-directed individual account plans, electronic communication, disclosure, plan administration and related issues, lifetime income illustrations Other Issues Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits

Client expense: $236,631 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), 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

S. 1028 - Older Americans Act S. 999/HR 2064/Senate Amendment 1286 - Responding to Urgent Needs of Survivors of the Holocaust (RUSH) Act S. 1302 - Cooperative and Small Employee Charity Pension Flexibility Act

Client expense: $72,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

S. Con. Res. 12, S. 606, S. 952, S. 1145, S.1270, S. 1302, H.R. 837, H.R. 2035, H.R. 2117, H.R. 2171, H.R. 2374. Please see addendum pge for all bills and bill names listed in one place.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 H.R. 837: Savings for American Families' Future Act H.R. 2035 Automatic IRA Act of 2013 H.R. 2117: Retirement Plan Simplificatin and Enhancement Act of 2013 H.R. 2171: Lifetime Income and Disclosure Act H.R. 2374: Retail Investor Protection Act

Client expense: $397,301 · 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), Treasury, Dept of

Normal retirement age proposals. Proposals related to increased PBGC premiums, including H.J. Res. 59, Bipartisan Budget Act. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S.1302, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Normal retirement age proposals. Proposals related to increased PBGC premiums, including H.J. Res. 59, Bipartisan Budget Act. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals to reform the multiple employer plan rules. S.1302, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013. S. 1270, SAFE Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding. Proposals related to increased PBGC premiums. S.1302, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to defined benefit funding. Proposals related to increased PBGC premiums. S.1302, Cooperative and Small Employer Charity Pension Flexibility Act. H.R. 2134, Charitable Pension Flexibility Act of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Fiscal Year 2014 Budget Proposal employer-sponsored retirement and health care benefits House Concurrent Resolution No. 25/Fiscal Year 2014 budget resolution; Path to Prosperity: A Responsible, Balanced BudgetSenate Concurrent Resolution No. 8/Fiscal Year 2014 budget resolution; Foundation for Growth: Restoring the Promise of American Opportunity Bipartisan Budget Act of 2013 American Taxpayer Relief Act of 2012 (ATRA) fiscal cliff, employee benefits provisions American Family Economic Protection Act Senate Sequester offset package Tax reform/Deficit reduction tax incentives for employer-sponsored pension and retirement savings plans Senate Finance Committee Tax Reform/Expenditures, Clean Slate proposals Tax Extenders Act of 2013 S. 1859 Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Burdensome Data Collection Relief Act H.R. 1135 Retail Investors Protection Act H.R. 2374 Pension Funding/Stabilization defined benefit pension funding stabilization and related plan issues - de-risking defined benefit (DB) plans, Nondiscrimination rules applicable to defined benefit (DB) plans/Frozen plan issues Moving Ahead for Progress in the 21st Century (MAP-21) Act of 2012 Retirement Savings Plan Issues Retirement Coverage & Adequacy Shrinking Emergency Account Losses Act of 2013 (SEAL Act) S. 606 Savings for American Families Future Act of 2013 H.R. 837 Cooperative and Small Employer Charity Pension Flexibility Act S. 1302 Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2117 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Achieving a Better Life Experience (ABLE) Act H.R. 647/S. 313 Pension Benefit Guaranty Corporation (PBGC) premiums, calculation of deficit and related governance issues, proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, Lost, Missing Participants Investment Advice defined contribution plans, plan fees, definition of a fiduciary, investment options in 401(k) and similar participant-directed individual account plans, electronic communication, disclosure, plan administration and related issues, lifetime income illustrations Other Issues Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans International benefits issues/Puerto Rican plan trust issues/Swaps Regulation of money market funds Multiemployer plan issues Distribution of retirement plan assets and notice requirements clarification of in-plan Roth conversions Financial Accounting Standards Board FASB/SEC Accounting Discount rules Retirement plan/Pension benefit statements Defense of Marriage Act (DOMA)/U.S. Supreme Court case regulatory implementation issues related to employer-sponsored health and retirement benefits Mutual fund plan issues Long-Term care policy

Client expense: $236,631 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), 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

H.R. 8: American Taxpayer Relief Act Tax treatment of retirement plansS. 1270: The SAFE Retirement Act of 2013 Title II Issues concerning retirement savings policy. S. 1302: The Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. Draft bills on tax reform relating to health care and retirement benefits.

Client expense: $600,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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.S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. Draft bills on pension reform rules for multiple-employer pension plans, definitions for normal retirement age, and not-for-profit tax treatment provisions.

Client expense: $600,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1302, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives.

Client expense: $280,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

Issue re: GAAP consistency with pension funding rules in the Moving Ahead for Progress in the 21st Century Act (MAP-21); measuring pension obligations of defined-benefit pension plans using solvency value and/or budget value; Multiemployer pension programs; lifetime income; social security, and pension funding rules; PPA of 2006 sunset rules; Cooperative and Small Employer Charity Pension Flexibility of 2013 (S. 1302); and hybrid plans.

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

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Pension Benefit Guaranty Corporation (PBGC), 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.Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, implementation and regulatory reform. Lifetime Income Disclosure Act, 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 Security 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.

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

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

Issues regarding Pension Protection Act legislation, H.R. 2134 Charitable Pension Flexibility Act, S. 1302 Cooperative and Small Employer Charity Pension Flexibility Act

Client expense: $37,115 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

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. Lifetime Income Disclosure Act, 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 Security 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 the avert funding rules under the Pension Protection Act (PPA) when establishing multi-employer retirement plans.

Client expense: $60,000 · Firm income: Not reported

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

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:S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act all sections.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues regarding Pension Protection Act Legislation, HR 2134 Charitable Pension Flexibility Act, S. 1302 Cooperative and Smaller Employer Charity Flexibility Act.

Client expense: $58,247 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE

Issues relating to the Girl Scout pension program, specifically S. 1302 the Cooperative and Small Employer Charity Pension Flexibility Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1302, The Cooperative and Small Employer Charity Pension Flexibility Act of 2013; provisions affecting agriculture and farmer cooperatives.

Client expense: $319,508 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

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.S. 1302: Cooperative and Small Employer Charity Pension Flexibility Act Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. Draft bills on pension reform rules for multiple-employer pension plans, definitions for normal retirement age, and not-for-profit tax treatment provisions.

Client expense: $542,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 903: American Job Protection Act Proposed amendment to include repeal of Affordable Care Acts 40% excise tax on high cost plans.H.R.1248: Family Health Care Flexibility Act Repealing limits on flexible spending accounts. S. 24: Small Business Health Relief Act of 2013 Repealing limits on flexible spending accounts. S. 1270: The SAFE Retirement Act of 2013 Draft retirement savings bill. S. 1302: The Cooperative and Small Employer Charity Pension Flexibility Act of 2013 Issues related to pension regulations for electric cooperatives, including making Pension Protection Act Exemption permanent. Implementation of Health Reform (Affordable Care Act).

Client expense: $542,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE