A bill to amend the Employee Retirement Income Security Act of 1974 to clarify the definition of substantial cessation of operations.

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)

S. 2511, ERISA 4062(e) Liability issue Nondiscrimination Rule PBGC Premiums

Client expense: $3,560,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Farm Credit Administration, Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

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

S.2511

Client expense: $410,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: HOUSE OF REPRESENTATIVES

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: HOUSE OF REPRESENTATIVES

Retirement plans in tax reform debate; Nondiscrimination testing in pension plans H.R.5381 and S.2855; Preserving the tax treatment of retirement savings; Multiemployer defined benefit pension plan reform; ERISA Sec.4062(e) enforcement S.2511

Client expense: $109,613 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Issues related to IRA and pension reform; S. 1270, S. 953, S. 1003, H.R. 2117, H.R. 4719, H.R. 83, S. 1970. Issues related to investment advice made in connection with retirement products; S. 2374. Issues related to retirement benefits of companies declaring bankruptcy or minimizing operations; S. 2418, S. 2511. Issues related to individuals and businesses investing in retirement vehicles, plan funding limits, participation and disclosure rules, exemptions, employer and plan sponsor duties and safe harbors.

Client expense: $708,090 · 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), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 905 Research an d Development Tax Credit Extension Act of 2013 S. 2511 SAFE Retirement Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: Commerce, Dept of (DOC), SENATE

S.2511, provisions relating to ERISA Section 4062(e)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2511, provisions relating to ERISA Section 4062(e)

Client expense: Not reported · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), SENATE

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: Commerce, Dept of (DOC), SENATE

S.2511, provisions relating to ERISA Section 4062e)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2511, provisions relating to ERISA Section 4062(e)

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

Government targets: Commerce, Dept of (DOC), SENATE

S.2511, provisions relating to ERISA Section 4062(e)

Client expense: Not reported · Firm income: Not reported

S.2511, provisions relating to ERISA Section 4062(e)

Client expense: Not reported · Firm income: Not reported

S.2511, provisions relating to ERISA Section 4062(e)

Client expense: Not reported · Firm income: Not reported

S.2511, provisions relating to ERISA Section 4062(e)

Client expense: Not reported · Firm income: Not reported

H.R. 3118, Strengthening Social Security Act of 2013 Multiemployer Pension Plans: funding Social Security Disability: funding and administrative changes Pension Fiduciary Duty rules S. 1979, USA Retirement Funds Act; hybrid plans, pooled funds, plan coverage, fiduciary Social Security Administration: office closings and workforce reduction, SSH operating expenditures in Labor & HHS appropriations Pension: 4062(e) legislation, recoupment, PBGC ERISA: pension funding, investment advice H.R. 2100, Social Security Expansion Social Security Trustees Report H.R. 5260, Stop Disability Fraud Act of 2014 S. 2511, A Bill to Amend ERISA to Clarify the Definition of Substantial Cessation of Operations EBSA S. 2491, Medicare Protection Act Retirement Security

Client expense: $700,000 · Firm income: Not reported

Government targets: Bureau of the Census, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Vice President of the United States, Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S.2511 Interest Rate Smoothing

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2511, ERISA 4062(e) Liability issue Nondiscrimination Rule PBGC Premiums

Client expense: $4,290,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Issues related to IRA and pension reform; S. 1270, S. 953, S. 1003, H.R. 2117, H.R. 4719. Issues related to investment advice made in connection with retirement products; S. 2374. Issues related to retirement benefits of companies delcaring bankruptcy or minimizing operations; S. 2418, S. 2511. Issues related to individuals and businesses investing in retirement vehicles, plan funding limits, participation and disclosure rules, exemptions, employer and plan sponsor duties and safe harbors.

Client expense: $698,190 · 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), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Please see next page for all issues and legislation 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 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

Client expense: $362,503 · Firm income: Not reported

Administration Proposed FY 2015 Budget MyRA proposal Lifetime cap on retirement savings Tax Incentives - limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues Pension funding stabilization Mortality Tables De-Risking methods Preserving Americas Transit and Highways Act (PATH) of 2014 pension funding stabilization (Senate) Highway and Transportation Funding Act H.R. 5021 (House) PBGC premiums ERISA 4062(e) A bill to clarify the definition of substantial cessation of operations under ERISA Section 4062 (e) S. 2511 Retirement Security Preservation Act S. 2855 To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants H.R. 5381 Late retirement actuarial equivalence Pension Protection Act definition of liquidity shortfall Tax Extenders Defined contribution plan issues 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 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/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) Achieving a Better Life Experience (ABLE) Act of 2013 S. 313/H.R. 647 Tax Extenders 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

S. 2511, ERISA 4062(e) Liability issue Nondiscrimination Rule PBGC Premiums

Client expense: $2,520,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office