American Worker Health Care Tax Relief Act of 2015

H.R. 636, "Americas Small Business Tax Relief Act of 2015" H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, "American Worker Healthcare Tax Relief Act of 2015"; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform.

Client expense: $340,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office

P.L. 111-148 Patient Protection and Affordable Care Act: Employer responsibility requirements premium and cost sharing subsidies, treatment of excepted benefits P.L. 111-152 Health Care and Education Reconciliation Act of 2010: Employer responsibility requirements premium and cost sharing subsidies, treatment of excepted benefits H.R. 3999 FMLA 2014, FMLA Enhancement Act of 2014 H.R.2050/S. 2045 Middle Class Health Benefits Tax Repeal Act of 2015: Provisions repealing the tax on high cost health care plans H.R.2712 Commonsense Reporting and Verification Act of 2015: Provisions reducing employers' requirements to report compliance with the ACA employer responsibility requirement S. 2075: American Worker Health Care Tax Relief Act of 2015 S. 1697: Small Business Healthcare Relief Act S. 2698: Preserving Consumer Health Accounts Act of 2016: Provisions that exempt health savings accounts S. 2499/H.R. 4469: Health Savings Act of 2016: Provisions that permit expanded use of Health S. 1809, H.R. 863 (STARS Act): Provisions affecting definition of seasonal employment for purposes of ACA employer responsibility H.R. 2911, H.R. 5447: Small Business Healthcare Relief Act H.R. 5458: Veterans TRICARE Choice Act S. 3056: CREATES Act of 2016, prescription drug approvals, provisions H.R. 5445: Healthcare Security Act of 2016 H.R. 879: Ax the Tax on Middle Class Americans' health plans Act: Provisions repealing the tax on high cost health care plans H.R. 1270: Restoring access to medication and improving health savings act of 2016: provisions H.R. 210: Student worker exemption act: provisions H.R. 5573: PRICED Act: provisions H.R. 5410: Health Coverage state flexibility act of 2016: provisions H.R. 5589: Plan verification & fairness act of 2016: provisions

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

Government targets: Defense, Dept of (DOD), Election Assistance Commission (EAC), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

P.L. 111-148 Patient Protection and Affordable Care Act: Employer responsibility requirements premium and cost sharing subsidies, treatment of excepted benefits P.L. 111-152 Health Care and Education Reconciliation Act of 2010: Employer responsibility requirements premium and cost sharing subsidies, treatment of excepted benefits H.R. 3999 FMLA 2014, FMLA Enhancement Act of 2014 H.R.2050/S. 2045 Middle Class Health Benefits Tax Repeal Act of 2015: Provisions repealing the tax on high cost health care plans H.R.2712 Commonsense Reporting and Verification Act of 2015: Provisions reducing employers' requirements to report compliance with the ACA employer responsibility requirement S. 2075: American Worker Health Care Tax Relief Act of 2015 S. 1697: Small Business Healthcare Relief Act S. 2698: Preserving Consumer Health Accounts Act of 2016: Provisions that exempt health savings accounts S. 2499/H.R. 4469: Health Savings Act of 2016: Provisions that permit expanded use of Health S. 1809, H.R. 863 (STARS Act): Provisions affecting definition of seasonal employment for purposes of ACA employer responsibility H.R. 2911, H.R. 5447: Small Business Healthcare Relief Act H.R. 5458: Veterans TRICARE Choice Act S. 3056: CREATES Act of 2016, prescription drug approvals, provisions H.R. 5445: Healthcare Security Act of 2016 H.R. 879: Ax the Tax on Middle Class Americans' health plans Act: Provisions repealing the tax on high cost health care plans H.R. 1270: Restoring access to medication and improving health savings act of 2016: provisions H.R. 210: Student worker exemption act: provisions H.R. 5573: PRICED Act: provisions H.R. 5410: Health Coverage state flexibility act of 2016: provisions H.R. 5589: Plan verification & fairness act of 2016: provisions

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

Government targets: Defense, Dept of (DOD), Election Assistance Commission (EAC), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

P.L. 111-148 Patient Protection and Affordable Care Act: Employer responsibility requirements premium and cost sharing subsidies, treatment of excepted benefits P.L. 111-152 Health Care and Education Reconciliation Act of 2010: Employer responsibility requirements premium and cost sharing subsidies, treatment of excepted benefits H.R. 3999 FMLA 2014, FMLA Enhancement Act of 2014 H.R.2050/S. 2045 Middle Class Health Benefits Tax Repeal Act of 2015: Provisions repealing the tax on high cost health care plans H.R.2712 Commonsense Reporting and Verification Act of 2015: Provisions reducing employers' requirements to report compliance with the ACA employer responsibility requirement S. 2075: American Worker Health Care Tax Relief Act of 2015 H.R. 2090: Excise Tax (Code 49801 Repeal): Review FY 2017 Budget Proposal ACA: Implementation, Excise Tax on high-cost health plans S. 1697: Small Business Healthcare Relief Act S. 2698: Preserving Consumer Health Accounts Act of 2016: Provisions Section 1332 waivers S. 2499/H.R. 4469: Health Savings Act of 2016: Provisions that permit expanded use of Health IRS Notice 2015-87: Educational Organization Proposal FY 2017 Budget Proposal S. 1809, H.R. 863 (STARS Act): Provisions affecting definition of seasonal employment for purposes of ACA employer responsibility

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), State, Dept of (DOS), Treasury, Dept of, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

HR 34- Helping Families in Mental Health Crisis Act 1115 Waivers for behavioral healthcare Anti-poverty legislation HR 5122- CMS' Medicare Part B proposed regulation S 2579- Funding for water infrastructure and other aid to address lead crisis in Flint, MI Price gouging by pharmaceutical companies Repeal of the Affordable Care Act and cuts to Medicare and Medicaid Federal income tax exclusion for employer-sponsored health care HR 2050, HR 879, S 2045, S 2075- Federal 40% tax on high-cost employer-sponsored health benefits Children's Health Insurance Program (CHIP) Parity for Puerto Rico Medicaid Funding

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Substance Abuse & Mental Health Services Administration (SAMHSA), Treasury, Dept of, White House Office

H.R. 30 - Save American Workers Act(ACA Definition of full-time employee.) H.R. 879 - Ax the Tax on Middle Class Americans' Health Care Plans Act (Repeal ACA excise tax.) H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015 (Repeal ACA excise tax.) H.R. 2029 - Consolidated Appropriations Act (Delays ACA Excise Tax until 2020.) H.R. 4771 - Help Efficient, Accessible, Low-Cost, Timely Healthcare (Medical liability reform.) S. 620 & H.R. 1189 - Preserving Employee Wellness Programs Act(Use of wellness programs tied to financial incentives.) S. 30 - Forty Hours is Full Time Act (ACA Definition of full-time employee.) S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 (Repeal ACA excise tax.) S. 2075 - American Worker Health Care Tax Relief Act (Repeal ACA excise tax.) S. 1996 & H.R. 2712 - Commonsense Reporting and Verification Act (ACA employer reporting process.) Implementation of the ACA - White House/ HHS / Dept. of Treasury Implementation of the ACA Excise Tax - White House / HHS / Dept. of Treasury

Client expense: $462,495 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

H.R. 30 - Save American Workers Act(ACA Definition of full-time employee.) H.R. 879 - Ax the Tax on Middle Class Americans' Health Care Plans Act (Repeal ACA excise tax.) H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015 (Repeal ACA excise tax.) H.R. 2029 - Consolidated Appropriations Act (Delays ACA Excise Tax until 2020.) H.R. 4771 - Help Efficient, Accessible, Low-Cost, Timely Healthcare (Medical liability reform.) S. 620 & H.R. 1189 - Preserving Employee Wellness Programs Act(Use of wellness programs tied to financial incentives.) S. 30 - Forty Hours is Full Time Act (ACA Definition of full-time employee.) S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 (Repeal ACA excise tax.) S. 2075 - American Worker Health Care Tax Relief Act (Repeal ACA excise tax.) S. 1996 & H.R. 2712 - Commonsense Reporting and Verification Act (ACA employer reporting process.) Implementation of the ACA - White House/ HHS / Dept. of Treasury Implementation of the ACA Excise Tax - White House / HHS / Dept. of Treasury Health Care Reform Task Force White Paper - House Mental Health Parity Task Force - DOL

Client expense: $722,598 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Potential comprehensive tax reform proposals, including interest expense deduction, dividend tax rates, accelerated depreciation, normalization, international tax, and portfolio interest exemption. Guidance and legislation relating to the forty-percent excise tax on employer-sponsored health coverage (H.R. 2050/S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; and S. 2075, American Worker Health Care Tax Relief Act of 2015). Legislation relating to remote sales in states in which companies do not have a physical presence (S. 698, Marketplace Fairness Act of 2015; and H.R. 2775, Remote Transactions Parity Act of 2015). H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 2584, Business Activity Tax Simplification Act of 2015 (provisions relating to setting forth criteria for physical presence in a state). H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. H.R. 4377, American Business Competitiveness Act of 2016 (provisions relating to the corporate tax rate, expensing of deductible investments and carryback of net operating losses). REG-108060-15 IRS/Treasury Section 385 Proposed Regulations (provisions relating to related-party debt and documentation requirements). A Better Way: A Pro Growth Tax Code for all Americans.

Client expense: $470,000 · Firm income: Not reported

Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE, Transportation, Dept of (DOT)

S.J.Res.38 - A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule relating to the extent to which employers may use incentives to encourage employees to participate in wellness programs that ask the employees to respond to disability-related inquiries or undergo medical examinations. Oversight/Implementation/Amendments to Patient Protection and Affordable Care Act (P.L. 111-148) - Sections 1201; 1301; 1302; 1303; 1311; 1341; 1401; 1411; 1412; 1414; 1502; 1511; 1512; 1513; 1514; 4205; 9001; 9010 H.R. 30 - To amend the Internal Revenue Code of 1986 to repeal the 30-hour threshold for classification as a full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replace it with 40 hours. S. 30 - To amend the Internal Revenue Code of 1986 to modify the definition of full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act. H.R. 1189/S. 620 - To clarify rules relating to nondiscriminatory employer wellness programs as such programs relate to premium discounts, rebates, or modifications to otherwise applicable cost sharing under group health plans. H.R 1270/S. 254 - To amend the Internal Revenue Code of 1986 to repeal the amendments made by the Patient Protection and Affordable Care Act which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements. H.R. 2050 - To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage H.R. 879 - To repeal the Cadillac Tax on middle class Americans health plans. H.R. 1886 - To amend section 1341 of the Patient Protection and Affordable Care Act to repeal the funding mechanism for the transitional reinsurance program in the individual market, and for other purposes. H.R. 2712 - To streamline the employer reporting process and strengthen the eligibility verification process for the health care premium tax credit and cost-sharing subsidy, and for other purposes. H.R. 2017 - To amend the Federal Food, Drug, and Cosmetic Act to improve and clarify certain disclosure requirements for restaurants and similar retail food establishments, and to amend the authority to bring proceedings under section 403A. H.R. 928/S. 183 - To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 3112 - BE OPEN Act S. 1996 - Commonsense Reporting Act of 2015 S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 S. 2075 - American Worker Health Care Tax Relief Act of 2015 H.R. 592 / S. 314 - Pharmacy and Medically Underserved Areas Enhancement Act H.R.3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 S.1946 - Tax Relief Extension Act of 2015 S.2045 - Middle Class Health Benefits Tax Repeal Act of 2015

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5947/S.3409 - Improved Employment Outcomes for Foster Youth Act of 2016 H.R. 644 - America Gives More Act of 2015 H.R. 1105 / S. 860 - Death Tax Repeal Act of 2015 H.R. 1675 / S. 576 - Encouraging Employee Ownership Act of 2015 S. 698 - Marketplace Fairness Act of 2015 H.R. 2775 - Remote Transactions Parity Act of 2015 S. 1996 - Commonsense Reporting Act of 2015 S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 S. 2075 - American Worker Health Care Tax Relief Act of 2015 House Ways and Means Committee Reconciliation Recommendations pursuant to S. Con. Res. 11, the Concurrent Resolution on the Budget for Fiscal Year 2016 H.Con.Res. 69 - Expressing the sense of Congress that any reform or repeal of the last-in, first-out method of accounting for inventories (LIFO) would cause irreparable and unnecessary damage to United States. H.R. 765 - Restaurant and Retail Jobs and Growth Act H.R.3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 S.1946 - Tax Relief Extension Act of 2015 S.2045 - Middle Class Health Benefits Tax Repeal Act of 2015

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 34, 21st Century Cures Act (Upton) - qualified small employer health reimbursement arrangements H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act (Guinta) - repeal of ACA excise tax on high cost employer-sponsored coverage H.R. 928 (Boustany-Sinema) - full repeal of ACA health insurance tax H.R. 1270, Restoring Access to Medication and Improving Health Savings Act (Jenkins) - HSA, FSA, and other tax-related issues H.R. 2050, Middle Class Health Benefits Tax Repeal Act (Courtney) - repeal of ACA excise tax on high-cost coverage H.R. 4469, Health Savings Act (Paulsen) - HSA and FSA issues H.R. 4723, Recovering Improper Subsidy Overpayments Act (Jenkins) - full recovery of overpayments of ACA premium tax credits H.R. 5324, Health Savings Account Expansion Act (Brat) - HSA issues H.R. 5445, Health Care Security Act (Paulsen) - HSA issues H.R. 5447, Small Business Health Care Relief Act (Boustany) -- excluding HRAs from definition of group health plan H.R. 5652, Access to Better Care Act (Black) - HSA/HDHP issue S. 183, Jobs and Premium Protection Act (Barrasso) - full repeal of ACA health insurance tax S. 254, Small Business Health Relief Act (Portman) - full repeal of ACA health insurance tax, HSA and FSA issues S. 709, Restoring Access to Medication Act (Roberts) - HSA and FSA issues S. 879, Americans Giving Care to Elders Act (Klobuchar) - tax credits for family caregivers S. 2045, Middle Class Health Benefits Tax Repeal Act (Heller-Heinrich) - repeal of ACA excise tax on high-cost coverage S. 2075, American Worker Health Care Tax Relief Act (Brown) - repeal of ACA excise tax on high-cost coverage S. 2432, Obamacare Tax Transparency Act (Scott) - disclosure of premium attributable to health insurance tax S. 2499, Health Savings Act (Hatch) - HSA and FSA issues S. 2980, Health Savings Account Expansion Act (Flake) - HSA issues S. 3060, Small Business Health Care Relief Act (Grassley) -- excluding HRAs from definition of group health plan Regulatory Issues: Annual insurer provider fees; issues concerning the patient-centered outcomes research fee; employer and individual coverage mandate; W-2 reporting requirements; health reimbursement accounts; deductibility limits for insurer compensation; health insurer and employer reporting of health coverage; issues related to implementation of the excise tax on high cost employer-sponsored health coverage; and other issues relating to health care reform implementation.

Client expense: $1,330,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

Lobbied in support of repeal and reform of the annual 40% excise tax on health insurance plans with annual premiums exceeding $10,200 for individuals or $27,500 for a family imposed by The Patient Protection and Affordable Care Act, including support for H.R. 2050, the Middle Class Health Benefits Tax Repeal Act of 2015, H.R. 879, the Ax the Tax on Middle Class Americans' Health Plans Act, S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015, and S. 2075, American Worker Health Care Tax Relief Act of 2015.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in support of repeal and reform of the annual 40% excise tax on health insurance plans with annual premiums exceeding $10,200 for individuals or $27,500 for a family imposed by The Patient Protection and Affordable Care Act, including support for H.R. 2050, the Middle Class Health Benefits Tax Repeal Act of 2015, H.R. 879, the Ax the Tax on Middle Class Americans' Health Plans Act, S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015, and S. 2075, American Worker Health Care Tax Relief Act of 2015.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in support of repeal and reform of the annual 40% excise tax on health insurance plans with annual premiums exceeding $10,200 for individuals or $27,500 for a family imposed by The Patient Protection and Affordable Care Act, including support for H.R. 2050, the Middle Class Health Benefits Tax Repeal Act of 2015, H.R. 879, the Ax the Tax on Middle Class Americans' Health Plans Act, S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015, and S. 2075, American Worker Health Care Tax Relief Act of 2015.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 30, Save American Workers Act of 2015 H.R. 160, Protect Medical Innovation Act of 2015 H.R. 248, American Job Protection Act H.R. 879, Ax the Tax on Middle Class Americans' Health Plans Act H.R. 928, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 1189/S. 620, Preserving Employee Wellness Programs Act H.R. 1196, Health Savings Act of 2015 H.R. 1270/S. 709, Restoring Access to Medication Act of 2015 H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015 H.R. 2712, Commonsense Reporting and Verification Act of 2015 H.R. 2911, Small Business Healthcare Relief Act H.R. 4469/S.2499, Health Savings Act of 2016 H.R. 5445, Health Care Security Act of 2016 H.R. 5447/S.3060, Small Business Health Care Relief Act of 2016 S. 30, Forty Hours Is Full Time Act of 2015 S. 149, Medical Device Access and Innovation Protection Act S. 183, Jobs and Premium Protection Act S. 305, American Job Protection Act S. 1099, Protecting Affordable Coverage for Employees (PACE) Act S. 1697, Small Business Healthcare Relief Act S. 1996, Commonsense Reporting Act of 2015 S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015 S. 2075, American Worker Health Care Tax Relief Act of 2015 Proposed Regulation on Shared Responsibility for Employers Regarding Health Coverage (78 Fed. Reg. 218-253, January 2, 2013) (to be codified at 26 C.F.R. pts. 1, 54, 301) Proposed Regulation on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (78 Fed. Reg. 54,996-55,013, September 9, 2013) (to be codified at 26 C.F.R. pt. 301) Proposed Regulation on Information Reporting of Minimum Essential Coverage (78 Fed. Reg. 54,986-54,996, September 9, 2013) (to be codified at 26 C.F.R. pts. 1, 301) Proposed Rule on HHS Notice of Benefit and Payment Parameters for 2017 (80 Fed. Reg. 75,488-75,588, December 2, 2015) (to be codified at 45 C.F.R. pts. 144, 146, 147 et al.) Proposed rule on Nondiscrimination in Health Programs and Activities (80 Fed. Reg. 54,172-54,221, September 8, 2015) (to be codified at 45 C.F.R. pt. 92) Proposed rule on Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (81 Fed. Reg. 38,020-38,048, June 10, 2016) IRS Notice on Section 4980I - Excise Tax on High Cost Employer-Sponsored Health Coverage (Notice 2015-16, February 23, 2015) Various issues relating to the Patient Protection and Affordable Care Act (P.L. 111-148) and the Health Care and Education Affordability Reconciliation Act of 2010 (P.L. 111-152), including the employer-sponsored health care system, implementation of regulatory process, provider network adequacy, delivery system reform, health savings accounts (HSAs), health reimbursement accounts (HRAs), and flexible spending accounts (FSAs) changes, IPAB, employer mandate, reporting requirements for issuers and applicable large employers, premium stabilization programs, medical loss ratio, medical malpractice reform, exchanges, the impact on small business, the Small Business Tax Credit, section 1332 waivers, section 1557 on nondiscrimination, caps on compensation deductibility required under section 9014, incompleteness or inaccuracy of cost impact analysis, lack of quantified benefit analysis, and need for empirical data sources on which to base costs and benefits; Public Health Services Act (P.L.78-410), Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) (P.L. 93-406), regarding regulatory process and legislative corrections to ERISA preemption, changes to Medicare Advantage and Parts B, C, and D, including rebates and non-interference with prescription drug prices, entitlement reform, health information technology, telemedicine services in Medicare, and coordination and disease management programs; House Republican Taskforce on Health Care report, 'A Better Way to Fix Health Care'

Client expense: $18,590,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. Geological Survey (USGS), U.S. Trade Representative (USTR), White House Office

Lobbied in support of repeal and reform of the annual 40% excise tax on health insurance plans with annual premiums exceeding $10,200 for individuals or $27,500 for a family imposed by The Patient Protection and Affordable Care Act, including support for H.R. 2050, the Middle Class Health Benefits Tax Repeal Act of 2015, H.R. 879, the Ax the Tax on Middle Class Americans' Health Plans Act, S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015, and S. 2075, American Worker Health Care Tax Relief Act of 2015.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in support of repeal and reform of the annual 40% excise tax on health insurance plans with annual premiums exceeding $10,200 for individuals or $27,500 for a family imposed by The Patient Protection and Affordable Care Act, including support for H.R. 2050, the Middle Class Health Benefits Tax Repeal Act of 2015, H.R. 879, the Ax the Tax on Middle Class Americans' Health Plans Act, S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015, and S. 2075, American Worker Health Care Tax Relief Act of 2015.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 34- Helping Families in Mental Health Crisis Act 1115 Waivers for behavioral healthcare Anti-poverty legislation HR 5122- CMS' Medicare Part B proposed regulation S 2579- Funding for water infrastructure and other aid to address lead crisis in Flint, MI Price gouging by pharmaceutical companies Repeal of the Affordable Care Act and cuts to Medicare and Medicaid Federal income tax exclusion for employer-sponsored health care HR 2050, HR 879, S 2045, S 2075- Federal 40% tax on high-cost employer-sponsored health benefits Children's Health Insurance Program (CHIP) Parity for Puerto Rico Medicaid Funding

Client expense: $540,000 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Substance Abuse & Mental Health Services Administration (SAMHSA), Treasury, Dept of, White House Office

H.R. 879 Ax the Tax on Middle Class Americans Health Plans Act (entire bill) H.R. 2050 / S. 2045 Middle Class Health Benefits Tax Repeal Act (entire bills) S. 2075 American Worker Health Care Tax Relief Act (entire bill) Proposed Department of Treasury regulations on excise tax on high cost employer-sponsored health coverage, IRS Notice-2-15-16 Proposed Department of Treasury regulations on excise tax on high cost employer-sponsored health coverage, IRS Notice 2015-52 General issues relating to health care

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

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

Issues relating to mental health and general health and health care legislation and regulation, including P.L. 111-148 (Patient Protection and Affordable Care Act) and P.L. 111-152 (Reconciliation Act of 2010). The health insurance excise tax, including H.R. 2050 and H.R. 879, S. 2045, the Middle Class Health Benefits Repeal Act of 2015, and S. 2075, the American Worker Health Care Tax Relief Act of 2015. S. 1945, the Mental Health Reform Act of 2015, S. 524 the Comprehensive Addiction and Recovery Act of 2016, and S. 2680, the Mental Health Reform Act of 2016; H.R. 5046 the Comprehensive Opioid Abuse Reduction Act and H.R. 2646 the Helping Family in Mental Crisis Act of 2016. Issues relating to employer sponsored healthcare.

Client expense: $1,420,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

HR 1886 - To amend section 1341 of the Patient Protection and Affordable Care Act to repeal the funding mechanism for the transitional reinsurance program in the individual market. HR 879, HR 2050, S 2054, & S 2075 Repeals, effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans (known as Cadillac plans).

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

40% Tax on Health Benefits. HR 2050/S 2045 (Middle Class Health Benefits Tax Repeal Act of 2015); HR 879 (Ax the Tax on Middle Class Americans' Health Plans Act); S 2075 (American Worker Health Care Tax Relief Act of 2015); HR 2029 (Consolidated Appropriations Act, 2016).

Client expense: Not reported · Firm income: $110,000

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

40% Tax on Health Benefits. HR 2050/S 2045 (Middle Class Health Benefits Tax Repeal Act of 2015); HR 879 (Ax the Tax on Middle Class Americans' Health Plans Act); S 2075 (American Worker Health Care Tax Relief Act of 2015); HR 2029 (Consolidated Appropriations Act, 2016).

Client expense: Not reported · Firm income: $110,000

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

General health care and employer benefit issues -- implementation of Patient Protection and Affordable Care Act. Transparency, delivery reform, cost containment.40% tax on Benefits/Cadillac tax HR 879 (Ax the Tax on Middle Class Americans' Health Plans Act), HR 2050 (Middle Class Health Benefits Tax Repeal Act of 2015), S 2045 (Middle Class Health Benefits Tax Repeal Act of 2015), S 2075 (American Worker Health Care Tax Relief Act of 2015).

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

Government targets: SENATE

Legislation and policies relating to: Provisions of the Patient Protection & Affordable Care Act (P.L. 111-148) Section 2706 of the ACA regarding provider non-discrimination Policies affecting nurse practitioner education and workforce Definition of essential health benefits and provider network adequacy Health information technology and electronic health records Telehealth provisions of draft medical innovation legislation Mental health services and violence prevention Lead contamination of drinking water H.R. 6/H.R. 34 - 21st Century Cures Act H.R. 30 - Save American Workers Act H.R. 248/S. 305 - American Job Protection Act H.R. 512 - Developing an Innovative Strategy for Antimicrobial Resistant Microorganisms (DISARM) Act H.R. 596 - To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010 H.R. 609/S. 287 - Safe Food Act H.R. 879 - Ax the Tax on Middle Class Americans' Health Plans Act H.R. 897 - Zika Vector Control Act H.R. 931 - Helping Effective Antibiotics Last (HEAL) Act H.R. 932/S. 497 - Healthy Families Act H.R. 933/S. 486 - Head Start on Vaccinations Act H.R. 1151 - USPSTF Transparency and Accountability Act of 2015 H.R 1189/S. 620 - Preserving Employee Wellness Programs Act H.R. 1209/S. 628 - Improving Access to Maternity Care Act H.R. 1372 - Home Visiting Extension Act H.R. 1462/S. 799 - Protecting Our Infants Act H.R 1517 - Stop Selling and Marketing to Our Kids E-Cigarettes (SMOKE) Act H.R. 1552 - Preservation of Antibiotics for Medical Treatment Act H.R. 1599 - Safe and Accurate Food Labeling Act H.R 1624 - Protecting Affordable Coverage for Employees (PACE) Act H.R. 2017/S. 2217 - Common Sense Nutrition Disclosure Act H.R. 2300/S. 2519 - Empowering Patients First Act of 2015 H.R. 2646 - Helping Families in Mental Health Crisis Act H.R. 2653 - American Health Care Reform Act H.R. 2690 - Including Families in Mental Health Recovery Act H.R. 2713 - Title VIII Nursing Workforce Reauthorization Act H.R. 2948 - Medicare Telehealth Parity Act H.R. 3081/S. 1778 - Telemedicine for Medicare (TELE-MED) Act H.R. 3299 - Strengthening Public Health Emergency Response Act of 2015 H.R. 3379 - Airplane Kits Act H.R. 3463 - Aligning Childrens Dental Coverage Act H.R. 3495 - Women's Public Health and Safety Act H.R. 3660 - Preventive Health Savings Act H.R. 3659 - Exchange Inclusion for a Healthy America Act H.R. 3762 - Restoring Americans Healthcare Freedom Reconciliation Act H.R. 3865/S. 2542 - Cradle Act H.R. 4276 - Behavioral Health Coverage Transparency Act H.R. 4400/S. 2512 - Adding Zika Virus to the FDA Priority Review Voucher Program Act H.R. 4479 - Families of Flint Act H.R. 4723 - Protecting Taxpayers by Recovering Improper Obamacare Subsidy Overpayments Act H.R. 4724 - Reducing Duplicative and Ineffective Federal Funding Act H.R. 4771 - Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2016 H.R. 5001/S. 2822 - Flexibility in Health IT Reporting (Flex-IT) Act H.R. 5003 - Improving Child Nutrition and Education Act of 2016 H.R. 5065/S. 3299 - Bottles and Breastfeeding Equipment Screening (BABES) Act H.R. 5284 - Worlds Greatest Healthcare Plan Act of 2016 H.R. 5456/S. 3065 - Family First Prevention Services Act S. 30 - Forty Hours Is Full Time Act S. 142/H.R. 1375/H.R. 3242 - Child Nicotine Poisoning Prevention Act S. 185 - Promise for Antibiotics and Therapeutics for Health (PATH) Act S. 203 - American Liberty Restoration Act S. 339 - ObamaCare Repeal Act S. 481 - Improving Regulatory Transparency for New Medical Therapies Act S. 522 - Protecting & Retaining Our Children's Health Insurance Program (PRO-CHIP) Act S. 612 - Water Infrastructure Improvements for the Nation Act S. 621 - Prevention of Antibiotic Resistance Act S. 673 - Winding Down Obamacare Act S. 674 - 21st Century Womens Health Act S. 764 - National Bioengineered Food Disclosure Standard S. 971 - Medicare Independence at Home Medical Practice Demonstration Improvement Act S. 993/H.R. 1854 - Comprehensive Justice and Mental Health Act S. 1014 - Personal Care Products Safety Act S. 1016 - Preserving Freedom and Choice in Health Care Act S. 1456 - Rural ACO Improvement Act S. 1549 - Care Planning Act S. 1793 - Promoting Physical Activity for Americans Act S. 1893 - Mental Health Awareness and Improvement Act S. 1945 - Mental Health Reform Act S. 2002/H.R. 3722 - Mental Health and Safe Communities Act S. 2045/H.R. 2050 - Middle Class Health Benefits Tax Repeal Act S. 2075 - American Worker Health Care Tax Relief Act S. 2100 - Tobacco to 21 Act S. 2153 - Provider Payment Sunshine Act S. 2173/H.R. 3712 - Improving Access to Mental Health Act S. 2218/H.R. 1218 - Personal Health Investment (PHIT) Act S. 2259 - ACO Assignment Improvement Act S. 2261 - Rural ACO Provider Equity Act S. 2343/H.R. 4155 - Telehealth Innovation and Improvement Act S. 2380 - Public Health Emergency Response and Accountability Act S. 2408/H.R. 4266 - Nurse and Health Care Worker Protection Act S. 2484 - Creating Opportunities Now for Necessary and Effective Care Technologies (CONNECT) for Health Act S. 2525/H.R. 4567 - Expand Excellence in Mental Health Act of 2016 S. 2609 - An original bill to amend the Agricultural Marketing Act of 1946 to require the Secretary of Agriculture to establish a national voluntary labeling standard for bioengineered foods S. 2680 - Mental Health Reform Act of 2016 S. 2687 - Plan of Safe Care Improvement Act S. 2821 - Testing, Removal, and Updated Evaluations of Lead Everywhere in America for Dramatic Enhancements that Restore Safety to Homes, Infrastructure, and Pipes (True LEADership) Act of 2016 S. 2848/H.R. 5303 - Water Resources Development Act of 2016 S. 2873/H.R. 5395 - Expanding Capacity for Health Outcomes (ECHO) Act S. 3136 - Improving Child Nutrition Integrity and Access Act of 2016 S. 3190 - Strengthening Our Rural Health Workforce Act of 2016 S. 3239 - Research to Accelerate Cures and Equity (RACE) for Children Act S. 3245 - Nursing Workforce Reauthorization Act of 2016 S. 3504 - Creating High-Quality Results and Outcomes Necessary to Improve Chronic (CHRONIC) Care Act

Client expense: Not reported · Firm income: $23,450

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Medicare Payment Advisory Commission (MedPAC), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA), White House Office

Affordable Care Act, all provisions and related regulations, including repeal of ACA 40% excise tax; ACA Reporting (IRC 6055 and 6056); ACA Shared Responsibility for Employers Provisions; wellness issues; and out-of-pocket (OOP) limits related to cost sharing. ADA (in conjunction with employer-based wellness programs. Comprehensive health reform. GINA (in conjunction with employer-based wellness programs. HIPAA Stage 2 Audits. House GOP Health Reform Task Force Blueprint. Mental Health Parity Requirements. Tax Treatment of Employer-Sponsored Health Insurance. H.R. 30 - Save American Workers Act of 2015; all provisions. H.R. 879 - Ax the Tax on Middle Class Americans' Health Plans Act; all provisions. H.R. 1189 - Preserving Employee Wellness Programs Act; all provisions. H.R. 1624 - Protecting Affordable Coverage for Employees Act. H.R. 2029 - Consolidated Appropriations Act. H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015. H.R. 2066 - The Telehealth Enhancement Act. H.R. 2516 - VETS Act of 2015. H.R. 2712 - Commonsense Reporting and Verification Act of 2015. H.R. 2725 - 21st Century Care for Military and Veterans Act. H.R. 2911 - Small Business Healthcare Relief Act. H.R. 2948 - Medicare Telehealth Parity Act of 2015. H.R. 3081 - The Tele-Med Act. H.R. 3112 - Be Open Act. H.R. 3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015. H.R. 4442 - The CONNECT for Health Act. H.R. 4469 - Health Savings Act of 2016. H.R. 5445 - Health Care Security Act of 2016. S. 30 - Forty Hours Is Full Time Act of 2015; healthcare provisions. S. 305 - American Job Protection Act; all provisions. S. 620 - Preserving Employee Wellness Programs Act; all provisions. S. 1099 - Protecting Affordable Coverage for Employees Act or the PACE Act. S 1697 - Small Business Healthcare Relief Act. S. 1778 - The Tele-Med Act. S. 1996 - Commonsense Reporting Act of 2015. S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015. S. 2075 - American Worker Health Care Tax Relief Act of 2015. S. 2484 - The CONNECT for Health Act. S. 2698 - Preserving Consumer Health Accounts Act of 2016.

Client expense: $110,000 · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Pension Benefit Guaranty Corporation (PBGC), SENATE, Treasury, Dept of

Affordable Care Act, all provisions; Health care reform; Health Care Mandate Penalties; ACA reporting requirements; seasonal employee provisions; H.R. 30, Save American Workers Act; S. 30, Forty Hours is Full Time Act; S. 379, Small Business Tax Credit Accessibility Act; H.R. 928, Repeal the Health Insurance Tax, all provisions; H.R. 863, Simplfying Technical Aspects Regarding Seasonality Act, all provisions; H.R. 2050, Middle Class Health Benefits Tax Repeal Act, all provisions; H.R. 2712, Commonsense Reporting and Verification Act, all provisions; H.R. 2911, Small Business Health Care Relief Act, all provisions; S. 1099, Protecting Affordable Coverage for Employees Act, all provisions; S. 1697, Small Business Health Care Relief Act, all provisions; S.1996, Commonsense Reporting Act of 2015, all provisions; S. 1809, Simplifying Technical Aspects Regarding Seasonality Act of 2015, all provisions; H.R. 1624/S. 1099, Protecting Affordable Coverage for Employees Act, all provisions; S. 2075, American Worker Health Care Tax Relief Act of 2015, all provisions; S.1415, Small Business Stability Act, all provisions; H.R. 1029, ACA Provisions; S. 1778, Telemedicine for Medicare Act; H.R. 5447/S. 3060, Small Business Health Care Relief Act, all provisions.

Client expense: $1,640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 2050/S. 2045 Middle Class Health Benefits Tax Repeal Act; H.R. 879, Ax the Tax on Middle Class American Health Plans Act; S.2075-American Worker Health Care Tax Relief Act of 2015.

Client expense: $250,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation, Dept of (DOT)

The association monitors and reacts to policy concepts that may impact its ability to continue providing its high quality Group Health Plan 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: H.R. 879 - Ax the Tax on Middle Class Americans' Health Plans Act - All Sections. H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015 - All Sections. S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 - All Sections. S. 2075 - American Worker Health Care Tax Relief Act of 2015 - All Sections.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The association monitors and reacts to policy concepts that may impact the ability of its members to function in an operationally sound and successful manner as well as measures that may affect the ultimate transfer of such businesses. During the reporting period, the association focused on the following: H.R. 879 - Ax the Tax on Middle Class Americans' Health Plans Act - All Sections. H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015 - All Sections. S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 - All Sections. S. 2075 - American Worker Health Care Tax Relief Act of 2015 - All Sections. Legislative and regulatory issues related to business tax reform.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 30 - Save American Workers Act(ACA Definition of full-time employee.) H.R. 34 - 21st Century Cures Act (Exempts small employers who operate HRAs from ACA penalties.) H.R. 879 - Ax the Tax on Middle Class Americans' Health Care Plans Act (Repeal ACA excise tax.) H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015 (Repeal ACA excise tax.) H.R. 2029 - Consolidated Appropriations Act (Delays ACA Excise Tax until 2020.) H.R. 4771 - Help Efficient, Accessible, Low-Cost, Timely Healthcare (Medical liability reform.) H.R. 5284 - Worlds Greatest Health Care Plan of 2016 (Repeals ACA mandates and replaces current tax and spending subsidies with a universal tax credit.) S. 620 & H.R. 1189 - Preserving Employee Wellness Programs Act(Use of wellness programs tied to financial incentives.) S. 30 - Forty Hours is Full Time Act (ACA Definition of full-time employee.) S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 (Repeal ACA excise tax.) S. 2075 - American Worker Health Care Tax Relief Act (Repeal ACA excise tax.) S. 1996 & H.R. 2712 - Commonsense Reporting and Verification Act (ACA employer reporting process.) Implementation of the ACA - White House/ HHS / Dept. of Treasury Implementation of the ACA Excise Tax - White House / HHS / Dept. of Treasury Health Care Reform Task Force White Paper - House Mental Health Parity Task Force - DOL

Client expense: $328,177 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Mobile Workforce State Income Tax Simplification Act of 2015 (H.R.2315/S.386); Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S.2045); American Worker Health Care Tax Relief Act of 2015 (S.2075); Ax the Tax on Middle Class Americans' Health Plans Act (H.R. 879); Health Savings Protection Act (H.R. 4832/S. 2698)

Client expense: $23,092 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans' Health Plans Act; S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; and S. 2075, American Worker Health Care Tax Relief Act of 2015

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Affordable Care Act excise tax FSA/HSA provisions; A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage and to express the sense of the Senate that the resulting revenue loss should be offset (S. 2075); Middle Class Health Benefits Tax Repeal Act of 2015 (S. 2045/H.R. 2050); Ax the Tax on Middle Class Americans Health Plans Act (H.R. 879); the Health Savings Protection Act (H.R. 4832); Restoring Access to Medication and Improving Health Savings Act (H.R. 1270).

Client expense: Not reported · Firm income: $90,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.879: Ax the Tax on Middle Class Americans' Health Plans Act Repealing ACA 40% excise tax on group health plans. H.R. 2050: Middle Class Health Benefits Tax Repeal Act of 2015 Repealing ACA 40% excise tax on group health plans. H.R.2712: Commonsense Reporting and Verification Act of 2015 Providing flexibility for required employer reporting requirements of ACA. S.2045: Middle Class Health Care Benefits Tax Repeal Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). S.2075: American Worker Health Care Tax Relief Act of 2015 DRAFT bills to repeal and amend ACA 40% excise tax on group health plans Issues related to Patient Choice, Affordability, Responsibility, and Empowerment Act (unnumbered; ACA replacement)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.636: America's Small Business Tax Relief Act of 2015 Issues related to tax provisions expiring in 2016 (tax extenders). H.R.879: Ax the Tax on Middle Class Americans' Health Plans Act Repealing ACA 40% excise tax on group health plans. H.R.2050: Middle Class Health Benefits Tax Repeal Act of 2015 Repealing ACA 40% excise tax on group health plans. H.R.2584: Business Activity Tax Simplification Act of 2015 S.2045: Middle Class Health Care Benefits Tax Repeal Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). S.2075: American Worker Health Care Tax Relief Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). Issues around tax reform as it impacts electric cooperatives. Issues related to the Nuclear Production Tax Credit. H.R. 4622; Carbon Capture Act This bill amends the Internal Revenue Code, with respect to the tax credit for carbon dioxide sequestration, to: (1) make such credit permanent after 2015; (2) increase such credit after 2024 for a qualified facility originally placed in service after December 31, 2015; (3) allow such credit to a person who disposes of, or uses as a tertiary injectant, the carbon dioxide; and (4) modify the definition of "qualified facility" for purposes of eligibility for such credit to require not less than 150,000 metric tons (currently, 500,000 metric tons) to be captured at such a facility during the taxable year. S. 1285; Coal with Carbon Capture and Sequestration Act of 2015 This bill authorizes the Department of Energy to enter into 25-year binding contracts that provide price stabilization support for electricity generated at either an electric generation unit (that uses coal-based generation technology) or carbon dioxide captured from such unit and subsequently sold to a purchaser for either crude oil recovery or other commercial market purposes. HR 5167 Technologies for Energy Security Act The Bill: Amends the Internal Revenue Code of 1986 to extend the credit for residential and commercial energy efficient property and the energy investment tax credit. Seeking an extension of renewable tax credits specifically for Sec. 25(D)and 48(C)of the IRC as related to geothermal energy. H.R. 5172 Extension and Phaseout of Credits for Certain Property The Bill amends the Internal Revenue Code of 1986 to extend the credit commercial energy efficient property and the energy investment tax credit in section 48 of the IRC. S 1755 Extension of Credit for Residential Energy Efficiency Property The Bill amends the Internal Revenue Code of 1986 to extend the credit residential energy efficient property and the energy investment tax credit in section 25D of the IRC. S. 3179 Carbon Capture Utilization and Storage Act The bill amends the Internal Revenue Code of 1986 to improve and extend the credit for carbon dioxide sequestration. HR 5879 To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities. Allows the transfer of the tax credit by certain public entities top eligible project partners

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Affordable Care Act, all provisions and related regulations, including repeal of ACA 40% excise tax; ACA Reporting (IRC 6055 and 6056), ACA Shared Responsibility for Employers Provisions, wellness issues, and out-of-pocket (OOP) limits related to cost sharing. GINA (in conjunction with employer-based wellness programs). ADA (in conjunction with employer-based wellness programs). HIPPA Stage 2 Audits. House GOP Health Reform Task Force Blueprint. Mental Health Parity Requirements. Tax Treatment of Employer-Sponsored Health Insurance. H.R. 30 - Save American Workers Act of 2015, all provisions. H.R. 879 - Ax the Tax on Middle Class Americans' Health Plans Act, all provisions. H.R. 1189 - Preserving Employee Wellness Programs Act, all provisions. H.R. 1624 - Protecting Affordable Coverage for Employees Act. H.R. 2029 - Consolidated Appropriations Act. H.R. 2050 - Middle Class Health Benefits Tax Repeal Act of 2015. H.R. 2066 - The Telehealth Enhancement Act. H.R. 2516 - VETS Act of 2015. H.R. 2712 - Commonsense Reporting and Verification Act of 2015. H.R. 2725 - 21st Century Care for Military and Veterans Act. H.R. 2911 - Small Business Healthcare Relief Act. H.R. 2948 - Medicare Telehealth Parity Act of 2015. H.R. 3081 - The Tele-Med Act. H.R. 3112 - Be Open Act. H.R. 3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015. H.R. 4442 - The CONNECT for Health Act. H.R. 4469 - Health Savings Act of 2016. H.R. 5445 - Health Care Security Act of 2016. S. 30 - Forty Hours Is Full Time Act of 2015, healthcare provisions. S. 305 - American Job Protection Act, all provisions. S 620 - Preserving Employee Wellness Programs Act, all provisions. S. 1099 - Protecting Affordable Coverage for Employees Act or the PACE Act. S. 1697 - Small Business Healthcare Relief Act. S. 1778 - The Tele-Med Act. S. 1996 - Commonsense Reporting Act of 2015. S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015. S. 2075 - American Worker Health Care Tax Relief Act of 2015. S. 2484 - The CONNECT for Health Act. S. 2698 - Preserving Consumer Health Accounts Act of 2016.

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

Government targets: Council of Economic Advisers (CEA), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Pension Benefit Guaranty Corporation (PBGC), SENATE, Treasury, Dept of

H.R. 815 and S.1661: Legislation which removes broker commissions from the MLR calculation in the health reform law. H.R. 30 and S. 40: To restore the traditional 40-hour workweek from 30-hours H.R. 762 and S. 379: To increase the eligibility and effectiveness of the small business tax credit H.R. 928 and S.183: Legislation to eliminate the new national premium tax H.R. 588: Legislation to restore the open-enrollment period for Medicare beneficiaries to make a one-time plan switch to another Medicare Advantage plan or return to traditional Medicare for 90 days after the beginning of each calendar year. H.R. 290: the CARES act, which would change the three-day inpatient hospital admission requirement for Medicare beneficiaries who are in need of skilled nursing facility services to also allow hospital stays under observation status to count. H.R. 2: Medicare Access and CHIP Reauthorization Act of 2015 H.R. 1624: To amend title I of the Patient Protection and Affordable Care Act and title XXVII of the Public Health Service Act to revise the definition of small employer. Senator Burr, Hatch, and Uptons Patient Choice, Affordability, Responsibility, and Empowerment (CARE) Act which would replace the Affordable Care Act H.R. 876: Amends title XVIII (Medicare) of the Social Security Act to require a hospital with an agreement with the Secretary of Health and Human Services to give each individual entitled to benefits under Medicare part A (Hospital Insurance), whom the hospital classifies for more than 24 hours as an outpatient under observation status or any other similar status, an adequate oral and written notification within 36 hours of that classification. H.R. 1533: To amend the Internal Revenue Code of 1986 to repeal the excise tax on medical devices, and for other purposes. S. 620 and H.R. 1189: The Preserving Employee Wellness Programs Act, looks to reaffirm existing law allowing employee wellness programs tied to financial awards H.R. 1547: To amend the Internal Revenue Code of 1986 to repeal certain limitations on health care benefits enacted as part of the Patient Protection and Affordable Care Act. H.R. 887: Electronic Health Fairness Act of 2015, Amends title XVIII (Medicare) of the Social Security Act to prohibit any patient encounter of an eligible professional occurring at an ambulatory surgical center from being treated as such an encounter in determining whether an eligible professional qualifies as a meaningful electronic health record (EHR) user. H.R. 1570: To provide for greater transparency and information with respect to Federal expenditures under the Medicaid and CHIP programs in the territories of the United States, and for other purposes. S. 254: Small Business Health Relief Act of 2015 H.R. 1270: Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). S. 884: A bill to improve access to emergency medical services, and for other purposes. S. 836: A bill to amend the Internal Revenue Code of 1986 to repeal certain limitations on health care benefits enacted by the Patient Protection and Affordable Care Act. S. 839: A bill to amend title XVIII of the Social Security Act to extend the rural add-on payment in the Medicare home health benefit, and for other purposes. S. 844: A bill to repeal the medical device excise tax, and for other purposes. S. 861: A bill to amend titles XVIII and XIX of the Social Security Act to curb waste, fraud, and abuse in the Medicare and Medicaid programs. H.R. 2712 and S. 1996: Commonsense Reporting and Verification Act of 2015, bill to ease PPACA employer reporting requirements. S. 1099: To amend the Patient Protection and Affordable Care Act to provide States with flexibility in determining the size of employers in the small group market. S. 1415: To amend the Internal Revenue Code of 1986 to modify the definition of large employer for purposes of applying the employer mandate. H.R. 879: This bill repeals, effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans. H.R. 2050: Amends the Internal Revenue Code to repeal, beginning with taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R.2570: Strengthening Medicare Advantage through Innovation and Transparency for Seniors of 2015 H.R. 2911 and S. 1697: To provide an exception from certain group health plan requirements to allow small businesses to use pre-tax dollars to assist employees in the purchase of policies in the individual health insurance market, and for other purposes. House passed budget resolution for upcoming fiscal year S. 2045: Amends the Internal Revenue Code to repeal, beginning with taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). S. 2075: This bill amends the Internal Revenue Code to repeal, for taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). The bill expresses the sense of the Senate that the revenue loss resulting from the repeal of such excise tax should be offset by corresponding revenue. -H.R.3762: Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 -H.R.2029: The Omnibus Appropriations bill -2015 Reconciliation bill -H.R. 5447 and S. 3060: Small Business Health Care Relief Act of 2016 -H.R. 3463: Aligning Children's Dental Coverage Act (ACDC) -H.R. 5589: To amend title I of the Patient Protection and Affordable Care Act to require verification for eligibility for enrollment during special enrollment periods in PPACA insurance plans, and for other purposes. -S. 3244: The legislation clarifies that people outside the public Exchanges can have the same choices for dental coverage as people inside the public Exchanges. -H.R. 2488: Medicare Beneficiary Preservation of Choice Act of 2015 -H.R. 6184: legislation that would allow seniors enrolled in COBRA coverage to transition to Medicare Part B without a penalty -H.R 2581: Preservation of Access for Seniors in Medicare Advantage Act of 2015 -H.R.173: A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage -S.58: A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage. -H.R.246: A bill to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act.

Client expense: $330,000 · 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, Treasury, Dept of, White House Office

Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), 40 percent Cadillac tax on health benefits Consolidated Appropriations Act, 2016 (spending & extenders) - two year Cadillac tax delay Tax reform - employer sponsored health plan tax incentives House GOP Health Care Reform Task Force FY 2017 Federal Budget Proposal - health care issues, ACA Preserving Employee Wellness Programs - H.R. 1189/S. 620 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Restoring Access to Medication and Improving Health Savings Act of 2016 -H.R. 1270 Health Care Security Act of 2016 - H.R. 5445 The 21st Century Cures Act - H.R. 34 - Public Law No: 144-255 Small Business Healthcare Relief Act - S. 1697/H.R. 5447 (HRAs) Middle Class Health Benefits Tax Repeal Act of 2015 - S. 2045/H.R. 2050 American Worker Health Care Tax Relief Act of 2015 - S. 2075 Commonsense Reporting & Verification Act - H.R. 2712/S. 1996 Health Savings Act of 2016 - S.2499/H.R. 4469 Health Savings Protection Act - H.R. 4832 Preserving Consumer Health Accounts of 2016 - S. 2698 Helping Families in Mental Health Crisis Act of 2016 - H.R. 2646 Mental Health Reform (MHR) Act - S. 2680 Small Business Health Care Relief Act - S. 3060 Access to Better Care Act of 2016 - H.R. 5652 Wellness - Senate Joint Resolution 37 - would formally disapprove and nullify the GINA rule & Senate Joint Resolution 38 - would formally disapprove of and nullify the ADA rule Other Proposed Expatriate Health Plan Regulations (Excepted Benefit Rules) Proposed Form 5500 Changes New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition/Conflict of Interest Rule State health care requirements affecting self-insured plans

Client expense: $177,146 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Treasury, Dept of

Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016; H.R. 4955, The Pension and Budget Integrity Act; S. 2917, Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.

Client expense: $330,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 879- Ax the Middle Class Americans' Health Plans Act (all provisions) HR 2050- Middle Class Health Benefits Tax Repeal (all provisions) S 2045- Middle Class Health Benefits Tax Repeal Act (all provisions) S 2075- American Worker Healthcare Tax Relief Act (all provisions)

Client expense: $230,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

H.R.2050/S.2045 Middle Class Health Benefits Tax Repeal Act; H.R.879, Ax the Tax on Middle Class American Health Plans Act; S.2075, American Worker Health Care Tax Relief Act of 2015; H.R.911, The Saracini Aviation Safety Act; Tax issues related to health care coverage.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1. S. 2075,American Worker Health Care Tax Relief Act of 2015, entire bill

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Pension Benefit Guaranty Corporation (PBGC), SENATE

Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). H.R. 636, Americas Small Business Tax Relief Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015. Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE