Retirement Parity for Student Loans Act

Legislative Protecting American Families Retirement Advice Act - H.R. 355 Pension and Budget Integrity Act of 2017 - S. 270/H.R. 761 Retirement Security for American Workers Act - H.R. 854 Retirement Security Preservation Act of 2017 - S.852/H.R. 1962 Lifetime Income Disclosure Act - S. 868/H.R. 2055 Shrinking Emergency Account Losses Act of 2017 (SEAL Act) - S. 940 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act - H.R. 2030 Keep Our Pension Promises Act - S. 1076 Affordable Retirement Advice Protection Act - S. 1321 Retirement Savings Lost and Found Act of 2018 - S. 2474/H.R. 6540 Retirement Enhancement and Savings Act (RESA) of 2018 - S. 2526/H.R. 5282 The Strengthening Financial Security Through Short-Term Savings Act - S. 3218 The Small Business Employees Retirement Enhancement Act - S.3219 The Refund to Rainy Day Savings Act - S. 3220 The Retirement Flexibility Act - S. 3221 Womens Pension Protection Act of 2018 - S. 3436/H.R. 7026 Protecting Taxpayers Act - S. 3278 Encouraging Americans to Save Act - S. 3636 Affordable Retirement Advice for Savers Act - H.R. 2823 Rightsizing Pension Premiums Act - H.R. 3596 The Protecting Adviser for Small Savers (PASS) Act of 2017 - H.R. 3857 Retirement Plan Modernization Act - H.R. 4158 Workflex in the 21st Century Act - H.R. 4219 Automatic Retirement Plan Act - H.R. 4523 Retirement Plan Simplification and Enhancement Act - H.R. 4524 Increasing Access to a Secure Retirement Act of 2017 - H.R. 4604 Receiving Electronic Statements to Improve Retiree Earnings (RETIRE) Act - H.R 4610/ S. 3795 Small Business Add Value for Employees (SAVE) Act - H.R. 4637 Everyday Philanthropist Act - H.R. 6616 Tax Reform 2.0: The Family Savings Act - H.R. 6757: The Protecting Family and Small Business Tax Cuts Act - H.R. 6760; The American Innovations Act - H.R. 6756 The Portable Retirement and Investment Account Act of 2018 - H.R. 6990 Retirement Parity for Student Loans Act of 2018 - S. 3771 Retirement Security & Savings Act - S. 3781 Retirement, Savings, and Other Tax Relief Act of 2018 Tax Incentives for 401 (k) contributions Financial literacy The Bipartisan Budget Act of 2018 Consolidated Appropriations Act of 2018 Fiscal Year 2019 budget proposal - provisions affecting employer-sponsored benefits Regulatory and Other Executive Order on Strengthening Retirement Security in America ERISA Preemption Federal disaster tax, filing and reporting relief for employers and individuals Electronic communication and disclosure of benefits information Mortality tables Non-discrimination issues affecting defined benefit plans Defined benefit pension plan funding rules PBGC premiums PBGC Early Warning Program Hybrid plan rules, including Pension Equity Plans Fiduciary Definition Executive & nonqualified deferred compensation Multiple Employer Plans - MEPs Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Hardship Withdrawals Lump sum payments Paid leave proposals and issues Student loan repayment benefit Missing Participants Independent Workers Emergency savings Pleading standards

Client expense: $286,066 · 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), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Retirement Security as in the following bills: - Lifetime Income Disclosure Act (S.868, H.R.2055) - Graduate Student Savings Act (S.1379, H.R.3136) - Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (H.R.2030, S.940, H.R.1, S.1) - Retirement Plan Simplification and Enhancement Act (H.R.4524) - Receiving Electronic Statements to Improve Retiree Earnings Act (H.R.4610, S.3795) - Small Businesses Add Value for Employees Act (SAVE Act) (H.R.4637) - Increasing Access to a Secure Retirement Act of 2017 Bill Text (H.R.4604) - Automatic Retirement Plan Act of 2017 (H.R.4523) - Portability of Lifetime Income and Managed Account Options (H.R.3910) - Retirement Security for American Workers Act (H.R.854) - Retirement Security Act of 2017 (S.1383) - Retirement Enhancement and Savings Act (S.2526, H.R.5282) - Family Savings Act (H.R.6757) - Retirement Security and Savings Act of 2018 (S.3781) - Portable Retirement and Investment Account Act of 2018 (H.R.6990) - Retirement, Savings, and Other Tax Relief Act of 2018 (H.R.88) - Retirement Parity for Student Loans Act (S.3771) Providing Lifetime Income Illustrations on Retirement Benefit Statements Defined Contribution Retirement Plan Design and Modernization Fiduciary Concerns Related to Advice and Education in Retirement Plans Stretch IRA Electronic Delivery of Plan Documents Tax Reform Preserving Tax-Deferred Treatment of Defined Contribution Plans Preserving the Structure of the Defined Contribution System (Retirement Plan Consolidation) Qualified Default Investment Alternatives (QDIA) Safe Harbor for Plan Sponsors Selecting Annuity Providers on Plan Menus Portability of Annuities in Defined Contribution Plans Automatic IRA/401(k) Retirement Plans Collective Investment Trusts in 403(b) Plans Multiple Employer Plans Treasury and IRS Proposed Regulations on Hardship Distribution Changes DOL Proposed Rule on Association Retirement Plans

S. 2526 / H.R. 5282 - The Retirement Enhancement and Savings Act (RESA) Issue: Retirement Security H.R. 6757, The Family Savings Act. Issue: Retirement Security S.2474 - Retirement Savings Lost and Found Act of 2018. Issue: Facilitates location of lost participants. H.R. 3857 - Protecting Advice from Small Savers Act of 2017. Issue: Nullifies the DOLs fiduciary rule. H.R. 854 - the Retirement Security for American Workers Act. Issue: expanding retirement savings plans. S. 1383: Retirement Security Act of 2017. Issue: retirement security H.R. 2055/ S. 868 - Lifetime Income Disclosure Act. Issue: lifetime income illustration H.R. 2823, the Affordable Retirement Advice for Savers Act. Issue: alternative to the DOL fiduciary rule H.R. 4610, the RETIRE Act. Issue: electronic delivery of retirement statements. H.R. 4524, the Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. H.R. 4523, the Automatic Retirement Plan Act. Issue: mandatory 401(k) H.R. 4637, The Small Businesses Add Value for Employees (SAVE) Act of 2017. Issue: various retirement savings improvement provisions. H.R. 4604, The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans retirement security and annuity selection safe harbor. H.R. 3910, Amends the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution retirement savings plans portable. H,R. 3596, Rightsizing Pension Premiums Act of 2017: amends ERISA to alter the premiums for CSEC organizations. (Discussed this bill in the context of RESA) H.R. 1962, Retirement Security Preservation Act of 2017: provides relief to DB plans related to non-discrimination testing. (Discussed this bill in the context of RESA) HR 6990, Portable Retirement and Investment Account (PRIA) Act. Creates a government-run retirement system. S. 3781, the Retirement Security and Savings Act. Contains numerous provisions that simplify and expand retirement coverage. S. 3771, Retirement Parity for Student Loans Act. Allows employers to provide a match to an employees retirement account in the amount of their yearly student loan payment. Pub.L. 111-148-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R.4225/S.2241 Legislation amending Affordable Care Act provisions on health exchange assessments. Issue: Health Exchange Assessments HR 6157, Pub.L.115-245 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. H.R. ___/S.___ Draft legislation on tax treatment and consumer financing for long-term care insurance. Issue: expanding long term care insurance coverage. Issue: LTC H.R.____/S._____ Draft legislation to expand IRC Section 125 cafeteria plans to include long term care insurance. Issue: expanding long term care insurance. Issue: LTC H.R.___/S._____ Draft legislation to allow auto enrollment of private disability insurance in employer provided plans. Issue: Disability insurance H.R. 5138 and HR 6128 Legislation to expand use of HSAs. S. 337/HR 947 FAMILY Act to provide for federal benefit for paid family and medical leave. Issue: disability insurance S. 3412 Extension of paid family medical leave tax credit for employers. Issue: disability insurance

RET - Fourth Quarter Report - 2018 H.R. 854 - the Retirement Security for American Workers Act. Issue: expanding retirement savings plans. H.R. 1962 - Retirement Security Preservation Act of 2017: provides relief to DB plans related to non-discrimination testing. (Discussed this bill in the context of RESA) H.R. 2055/ S. 868 - Lifetime Income Disclosure Act. Issue: lifetime income illustration H.R. 2823 - the Affordable Retirement Advice for Savers Act. Issue: alternative to the DOL fiduciary rule H.R. 3596 - Rightsizing Pension Premiums Act of 2017: amends ERISA to alter the premiums for CSEC organizations. (Discussed this bill in the context of RESA) H.R. 3857 - Protecting Advice from Small Savers Act of 2017. Issue: Nullifies the DOLs fiduciary rule. H.R. 3910 - Amends the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution retirement savings plans portable. H.R. 4523 - the Automatic Retirement Plan Act. Issue: mandatory 401(k) H.R. 4524 - the Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. H.R. 4604 - The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans retirement security and annuity selection safe harbor. H.R. 4610 - the RETIRE Act. Issue: electronic delivery of retirement statements. H.R. 4637 - The Small Businesses Add Value for Employees (SAVE) Act of 2017. Issue: various retirement savings improvement provisions. H.R. 6157, Pub.L.115-245 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. H.R. 6757 - The Family Savings Act. Issue: Retirement Security H.R. 6990 - Portable Retirement and Investment Account (PRIA) Act. Creates a government-run retirement system. H.R. ___/S.___ Draft legislation on tax treatment and consumer financing for long-term care insurance. Issue: expanding long term care insurance coverage. Issue: LTC H.R.____/S._____ Draft legislation to expand IRC Section 125 cafeteria plans to include long term care insurance. Issue: expanding long term care insurance. Issue: LTC H.R.___/S._____ Draft legislation to allow auto enrollment of private disability insurance in employer provided plans. Issue: Disability insurance S. 337/HR 947 - FAMILY Act to provide for federal benefit for paid family and medical leave. Issue: disability insurance S. 1383 - Retirement Security Act of 2017. Issue: retirement security S. 2474 - Retirement Savings Lost and Found Act of 2018. Issue: Facilitates location of lost participants. S. 2526 / H.R. 5282 - The Retirement Enhancement and Savings Act (RESA) Issue: Retirement Security S. 3412- Extension of paid family medical leave tax credit for employers. Issue: disability insurance S. 3771 - Retirement Parity for Student Loans Act. Allows employers to provide a match to an employees retirement account in the amount of their yearly student loan payment. S. 3781 - the Retirement Security and Savings Act. Contains numerous provisions that simplify and expand retirement coverage.

H.R. 5282. S. 2526, Retirement Enhancement and Security Act (RESA) Allowing for open multiple employer plans: HR. 854, HR. 4637 Increasing retirement plan start-up credit for small business plans: HR. 4637, HR. 3902 Removing 10% auto-escalation limit: HR. 4637 Nondiscrimination testing: HR. 1962 PBGC premiums for CSEC plans: HR. 3596 Form 5500 reforms: HR. 1688 Portability of Lifetime income products: HR. 3910 403(b) retirement account participation clarification: HR. 2341 Annuity provider selection safe harbor: HR. 4604 Treatment of stipend payments: HR. 2916 Lifetime Income Disclosure: HR. 2055, S. 868 Tax treatment of qualified reimbursement payments to volunteer emergency responders: HR. 1550 H.R. 4610, RETIRE Act-- E-Delivery of retirement plan documents H.R. 4524, the Retirement Simplification and Enhancement Act--401(k) plan improvements and lifetime income provisions. H.R. 4523, the Automatic Retirement Plan Act--mandatory 401(k) H.R. 4637, The Small Businesses Add Value for Employees (SAVE) Act of 2017--various retirement savings improvement provisions. H.R. 4604, The Increasing Access to a Secure Retirement Act--measures to bolster Americans retirement security and annuity selection safe harbor. H.R.3857, PASS Act of 2017--Alternative to the DOL fiduciary rule SEC Best Interest Standard of Care for providing financial advice Department of Labor Fiduciary Rule for investment advice and related Congressional activity SEC Best Interest Rule Proposal-- proposed best interest standard for investment advice includes three main components: (1) Regulation Best Interest for Broker-Dealers; (2) Interpretive Guidance Regarding Standards for Conduct for Investment Advisors; and (3) A CSR Relationship Summary, a required disclosure in retail communications, and restrictions on BDs use of certain names and titles (i.e., advisor and adviser). S. 1383: Retirement Security Act of 2017. Issue: retirement security H.R. 2823, the Affordable Retirement Advice for Savers Act. Issue: alternative to the DOL fiduciary rule H.R. 3596, Rightsizing Pension Premiums Act of 2017: amends ERISA to alter the premiums for CSEC organizations. (Discussed this bill in the context of RESA) Pub.L. 111-148-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R.4225/S.2241 Legislation amending Affordable Care Act provisions on health exchange assessments. Issue: Health Exchange Assessments HR _____/ S._____ Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. H.R. ___/S.___ Draft legislation on tax treatment and consumer financing for long-term care insurance. Issue: expanding long term care insurance coverage. H.R.____/S._____ Draft legislation to expand IRC Section 125 cafeteria plans to include long term care insurance. Issue: expanding long term care insurance. H.R.___/S._____ Draft legislation to allow auto enrollment of private disability insurance in employer provided plans. H.R. 5138, HR 6128 Legislation to expand use of HSAs. S. 3197, the SIMPLE Plan Modernization Act-- to enhance Savings Incentive Match Plan for Employees (SIMPLE) plans S.3221, Refund to Rainy Day Savings Act-- encourages people to save their tax refunds S.3218, Strengthening Financial Security Through Short-Term Savings Act-- facilitates emergency savings to prevent retirement account leakage S.3221, Retirement Flexibility Act-- expands the number of employers using automatic enrollment, automatic escalation, and other best practices S.3219, Small Business Employees Retirement Enhancement Act -- expends access to workplace retirement savings plans by allowing for open MEPs S. 3242, the American Savings Act- Bill to create a private sector Thrift Savings Plan (TSP) H.R. 6757, Family Savings Act-collection of retirement security changes to expand access to retirement plans and savings opportunities H.R. 6760, Protecting Family and Small Business Tax Cuts Act-- bill to make permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025. H.R. 6756American Innovation Act-improved expensing and capital rules for small businesses S. 3436, the Womens Pension Protection Act of 2018-- apply a modified version of the spousal consent rules to all defined contribution plans, and would require plans to offer participation to long-term part-time employees. HR 6990, Portable Retirement and Investment Account (PRIA) Act--Creates a government-run retirement system. S.2427/H.R. 6540, the Retirement Savings Lost and Found Act. Bill to create an online registry to enable retirement plan participants and beneficiaries to locate the plan administrator. H.R.6746 - Protecting American Taxpayers and Homeowners Act of 2018 H.R.6785 - To provide tax incentives to promote economic development in Economically Distressed Zones S.3781--Retirement Security and Savings Act of 2018, a bill to improve retirement security S. 3636--The Encouraging Americans to Save Act, savers tax credit expansion/match with myRA HR. 88--Retirement, Savings, and Other Tax Relief Act of 2018 (formerly Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act), make a variety of changes to the tax code. The bill would extend many tax provisions that expired at the end of 2017 and provide tax relief for victims of disasters, modify the requirements for tax-favored savings accounts and employer-provided retirement plans, change the deduction for start-up and organizational expenditures, make technical corrections to Public Law 115-97, and eliminate the increase in unrelated business taxable income related to certain transportation fringe benefits, among other things. S.3771--The Retirement Parity for Student Loans Act of 2018, permit401(k), 403(b), and SIMPLE retirement plans to make matching contributions to workers as if their student loan payments were salary reduction contributions. S.3795--Receiving Electronic Statements To Improve Retiree Earnings Act, amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to authorize the electronic delivery of pension plan documents required to be furnished to a plan participant, beneficiary, or other individual. H.R.6990--Portable Retirement and Investment Account Act, To create portable retirement and investment accounts for all Americans, and for other purposes

Proposals related to retirement plan enhancements. Proposals relating to defined benefit plans, including plan funding and multiemployer plan issues. Issues related to tax incentives for retirement savings. Proposals related to stemming leakage from retirement plans through reform of plan loan rules. Proposals related to stable value investment offerings in defined contribution plans. Proposals related to phased retirement. Proposals to increase PBGC premiums. Proposals related to retirement target date funds. Issues related to the Department of Labor's proposed regulation defining fiduciary for investment advice purposes. Proposals and regulations related to cash balance, pension equity, and other hybrid pension plans. Issues related to PBGC collections and PBGC disclosure and mediation issues. Proposals related to electronic disclosure of information under ERISA. Proposals regarding compliance of retirement plans. Issues related to use of brokerage windows in defined contribution plans. Proposals to reform the multiple employer plan rules. Proposals to modify required minimum distribution rules. Proposals that would modify limits on retirement plan contributions. Proposals related to stretch IRAs. Issues related to access to death master file. Issues related to government issued mortality tables. Proposals to amend the nondiscrimination provisions to protect older, longer service employees. Issues related to swap, margin, and capital rules. State-administered retirement plan initiatives. Annuitization with respect to defined benefit plans. QLACs. Effects of corporate integration on retirement plans. Proposals that would consolidate various retirement and IRA types. Proposals to create a retirement lost and found. Kids Savings Accounts. Proposals related to the establishment of savings accounts for emergencies. H.R. 3910, to amend the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution retirement savings plans portable. H.R. 4610/S. 3795, the RETIRE Act. H.R. 4158, the Retirement Plan Modernization Act. H.R. 4523, the Automatic Retirement Plan. H.R. 4524, the Retirement Plan Simplification and Enhancement Act. S. 2474/H.R. 6540, Retirement Savings Lost and Found Act. Proposals related to disaster relief. Issues related to P.L. 115-97. S. 2526/H.R. 5282, Retirement Enhancement and Savings Act. Proposals related to self correcting inadvertent plan errors. H.R. 6757, Family Savings Act. Executive Order 13847, Strengthening Retirement Security in America. H.R. 6690, the Portable Retirement and Investment Account Act. H.R. 88, Retirement, Savings and Other Tax Relief Act. S. 3771, Retirement Parity for Student Loans Act. H.R. 4604, Increasing Access to a Secure Retirement Act.