Retirement Security and Savings Act of 2018

Proposals related to long-term care insurance. Proposals related to retirement issues. S. 3781, Retirement Security and Savings Act (115th Congress).

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

Government targets: SENATE

Proposals related to the tax treatment of education savings. Proposals to reform 529 college savings plan rules, including additional flexibility to make investment changes, changes in the student loan payment rules, IRA rollovers, and extension of the savers credit to encompass 529 contributions. Proposals to delete the penalty for using 529 funds for student loan repayments. H.R. 529, 529 and ABLE Improvement Act (115th Congress). Proposals to enhance workplace access to 529 plans. S. 1790, Boost Saving for College Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). H.R. 6760, Protecting Family and Small Business Tax Cuts Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H. R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals relating to seniors housing, seniors housing residences, and long-term care insurance. Changes in the tax treatment of real estate, including carried interest, like-kind exchanges, interest deductibility and depreciation. Proposals to retain the 7 1/2% medical expense deduction for individuals 65 and older. American Health Care Act. H.R. 1051, Halt Tax Increases on the Middle Class and Seniors Act (115th Congress). S. 1977, Seniors Tax Hike Prevention Act (115th Congress). Business expense deduction limit under Section 163(j). S. 3781, Retirement Security and Savings Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to government issued mortality tables. Issues related to tax incentives for retirement savings. Retirement assumption issues. S. 3781, Retirement Security and Savings Act (115th Congress).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to expanding retirement coverage and adequacy, facilitating retirement income, and increasing retirement security. Issues related to qualifying longevity annuity contracts. Issues related to state law preemption. Proposals to reform the multiple employer plan rules including H.R. 854, Retirement Security for American Workers Act (115th Congress). Proposals related to environmental, social, and governance criteria. Kids Savings Accounts. 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 (115th Congress). H.R. 4523, the Automatic Retirement Plan Act (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). 403(b) investments. Annuity defaults. Executive Order 13847, Strengthening Retirement Security in America. Annuity tax credit. S. 3781, Retirement Security and Savings Act (115th Congress). S. 3219, to modify the requirements for multiple employer plans, and for other purposes (115th Congress). S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1084, Family Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 4637, the SAVE Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to expanding retirement coverage and adequacy, facilitating retirement income, and increasing retirement security. Issues related to qualifying longevity annuity contracts. Issues related to state law preemption. Proposals to reform the multiple employer plan rules including H.R. 854, Retirement Security for American Workers Act (115th Congress). Proposals related to environmental, social, and governance criteria. Kids Savings Accounts. 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 (115th Congress). H.R. 4523, the Automatic Retirement Plan Act (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). 403(b) investments. Annuity defaults. Executive Order 13847, Strengthening Retirement Security in America. Annuity tax credit. S. 3781, Retirement Security and Savings Act (115th Congress). S. 3219, to modify the requirements for multiple employer plans, and for other purposes (115th Congress). S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1084, Family Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 4637, the SAVE Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to expand retirement plan coverage and adequacy, including proposals to reform the multiple employer plan rules. Proposals related to creation of new qualified retirement plans for small business. Issues related to tax incentives for retirement savings. Issues related to the Department of Labor's regulation defining fiduciary. Qualified plan issues. Proposals that would consolidate various retirement and IRA types. Proposals related to annuity incentives. Proposals related to electronic disclosure, including H.R. 4610/S. 3795, the RETIRE Act (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). H.R. 4604, Increasing Access to a Secure Retirement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). Proposals related to self correcting inadvertent plan errors. S. 3781, Retirement Security and Savings Act (115th Congress). S. 3219, to modify the requirements for multiple employer plans, and for other purposes (115th Congress). S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1084, Family Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals related to nondiscrimination testing of pension plans. H.R. 3596, Rightsizing Pension Premiums Act (115th Congress). Proposals related to defined benefit plan administration. H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 4610/S.3795, RETIRE Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1084, Family Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Proposals related to nondiscrimination testing of pension plans. H.R. 3596, Rightsizing Pension Premiums Act (115th Congress). Proposals related to defined benefit plan administration. H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 4610/S.3795, RETIRE Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1084, Family Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work with respect to proposals to enhance retirement savings opportunities for employers, employees, and individuals, including self correcting inadvertent plan errors. Small business tax credit. Issues related to the Department of Labor's regulation defining fiduciary. H.R. 3902, Small Employer Retirement Savings Auto-Enrollment Credit Act (115th Congress). SIMPLE IRAs. H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act(115th Congress). Required minimum distribution issues. S. 3781, Retirement Security and Savings Act (115th Congress). S. 321, Retirement Security Act. S. 322, SIMPLE Plan Modernization Act. H.R. 1084, Family Savings Act. H.R. 1007, Retirement Enhancement and Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 4637, the SAVE Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 4610/S.3795, RETIRE Act (115th Congress). Executive Order 13847, Strengthening Retirement Security In America. S. 3781, Retirement Security and Savings Act (115th Congress). S. 3219, to modify the requirements for multiple employer plans, and for other purposes (115th Congress). S. 322, SIMPLE Plan Modernization Act. S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 4637, the SAVE Act (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to limited partnerships. Proposals related to small business retirement issues. SIMPLE IRAs. S. 2526, Retirement Enhancement and Savings Act (115th Congress). Issues related to Internal Revenue Code Section 199A. Required minimum distribution issues. H.R. 1084, Family Savings Act. S. 3781, Retirement Security and Savings Act (115th Congress). S. 321, Retirement Security Act. S. 322, SIMPLE Plan Modernization Act. H.R. 1007, Retirement Enhancement and Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to limited partnerships. Proposals related to small business retirement issues. SIMPLE IRAs. S. 2526, Retirement Enhancement and Savings Act (115th Congress). Issues related to Internal Revenue Code Section 199A. Required minimum distribution issues. H.R. 1084, Family Savings Act. S. 3781, Retirement Security and Savings Act (115th Congress). S. 321, Retirement Security Act. S. 322, SIMPLE Plan Modernization Act. H.R. 1007, Retirement Enhancement and Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to retirement plans for small business. Proposals to reform the multiple employer plan rules. Guidance related to nondiscrimination rules for defined contribution plan annuity investment products. Issues related to tax incentives for retirement savings. Issues related to income investment options. Proposals related to electronic disclosure, including H.R. 4610/S. 3795, the RETIRE Act (115th Congress). Plan consolidation. Proposals to amend the Internal Revenue Code and ERISA to avoid duplicative annual reporting, including H.R. 1688 (115th Congress) and S. 695 (115th Congress). H.R. 3910, to make lifetime income and managed account options of defined contribution retirement savings plans portable (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). Executive Order 13847, Strengthening Retirement Security in America. S. 3781, Retirement Security and Savings Act (115th Congress). S. 3219, to modify the requirements for multiple employer plans, and for other purposes (115th Congress). S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1084, Family Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 4523, the Automatic Retirement Plan Act (115th Congress). H.R. 4637, the SAVE Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax incentives for retirement savings. Issues regarding investment offerings in defined contribution plans. Legislation to expand the employee-sponsored retirement system. Issues related to lifetime income products in qualified retirement plans. Proposals to increase annuitization within qualified retirement plans. Issues related to employee benefit administration and electronic delivery of ERISA-mandated statements and disclosures. Proposals that would consolidate various retirement and IRA types. H.R. 4610/S. 3795, RETIRE Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act. H.R. 1439, Increasing Access to a Secure Retirement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to retirement savings. Issues related to automatic rollovers, missing participants, PBGC, and cash-out limits. H.R. 4158, the Retirement Plan Modernization Act (115th Congress). S. 2474/H.R. 6540, Retirement Savings Lost and Found Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act. S. 3781, Retirement Security and Savings Act (115th Congress).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

Issues related to retirement savings. Issues related to automatic rollovers, missing participants, PBGC, and cash-out limits. H.R. 4158, the Retirement Plan Modernization (115th Congress). S. 2474/H.R. 6540, Retirement Savings Lost and Found Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act. S. 3781, Retirement Security and Savings Act (115th Congress).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

Issues related to tax incentives for retirement savings. Issues related to electronic delivery of IRC-and ERISA-mandated statements and disclosures. Issues related to lifetime income. Proposals related to tax treatment of retirement plans, IRAs, and annuity products. H.R. 4610/S. 3795, RETIRE Act (115th Congress). H.R. 4604, Increasing Access to a Secure Retirement Act (115th Congress). S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 6757, Family Savings Act (115th Congress). Executive Order 13847, Strengthening Retirement Security in America. S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 1994, Setting Every Community Up for Retirement Enhancement Act. S. 321, Retirement Security Act. H.R. 1007, Retirement Enhancement and Savings Act. H.R. 4523, the Automatic Retirement Plan Act (115th Congress). H.R. 4524, the Retirement Plan Simplification and Enhancement Act (115th Congress). H.R. 4637, the SAVE Act (115th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to retirement and retiree health savings and collective investment trusts. S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 4610/S. 3795, RETIRE Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H.R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to retirement and retiree health savings and collective investment trusts. S. 2526, Retirement Enhancement and Savings Act (115th Congress). H.R. 4610/S. 3795, RETIRE Act (115th Congress). S. 3781, Retirement Security and Savings Act (115th Congress). H.R. 1007, Retirement Enhancement and Savings Act. H. R. 1994, Setting Every Community Up for Retirement Enhancement Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $1,024,543 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2526 / H.R. 5282 - The Retirement Enhancement and Savings Act (RESA) 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. 1 - Tax Cuts and Jobs Act. Issue: tax reform as it pertains to life insurance H.R. 1688/S. 695, Issue: Form 5500 efficiencies H.R. 2055/ S. 868 - Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1321, the Affordable Retirement Advice Protection Act. Issue: alternative to the DOL fiduciary rule 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: Simplifies and expands retirement security 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. HR 6157, Pub.L.115-245 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. 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 H.R. 3902 - Small Employer Retirement Savings Auto-Enrollment Credit Act. Issue: Retirement Security 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. Pub.L. 111-148-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R.4225/S.2241 Draft legislation amending Affordable Care Act provisions on health exchange assessments. Issue: Health Exchange Assessments HR 1625/Public Law No: 115-141 Consolidated Appropriations Act, 2018 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. 5138 and HR 6128 Legislation to expand use of HSAs.

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)

Issues related to retirement security including: retirement plan standards, savings initiatives, best interest standard of care, lifetime income opportunities and pension reform. HR 854 The Retirement Security for American Workers Act. Issue: expanding retirement savings plans. S 1383 Retirement Security Act of 2017. Issue: retirement security. HR 6757 The Family Savings Act. Issue: retirement security. HR 2055 / S 868 Lifetime Income Disclosure Act. Issue: lifetime income illustration. Draft legislation to facilitate disability income insurance options for employees including automatic enrollment. S 2526 / HR 5282 The Retirement Enhancement and Savings Act (RESA). Issue: retirement security. HR 4610 The RETIRE Act. Issue: electronic delivery of retirement statements. HR 4524 The Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. HR 4523 The Automatic Retirement Plan Act. Issue: mandatory 401(k). HR 4637 The Small Business Add Value for Employees (SAVE) Act of 2017. Issue: retirement savings improvement provisions. HR 4604 The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans' retirement security and annuity selection safe harbor. HR 3910 Amends the Internal Revenue Code to make lifetime income and managed account options of defined contribution retirement savings plans portable. PL 111-148 The Patient Protection and Affordable Care Act. Issue: assessments under state-based insurance exchanges. S 2241 / HR 4225 Legislation amending the Affordable Care Act provision on health exchange assessments. Issue: health exchange assessments. S 3781 The Retirement and Savings Act. Issue: provisions that simplify and expand retirement coverage. HR 6157 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. Draft legislation on tax treatment and consumer financing for long term care insurance. Issue: expanding long term care insurance coverage. S 337 / HR 947 FAMILY Act. Issue: disability insurance. S 3412 Extension of paid family and medical leave tax credit for employers.

Client expense: $190,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Enhance Tax Administration & tax system integrity; support Tax Simplification and Voluntary Compliance; support IRS Taxpayer Assistance Programs, VITA and Free File; support strengthening anti-cyberfraud protections for tax system and taxpayers. Legislation: H.R. 2901: Volunteer Income Tax Assistance Permanence Act of 2017; HR 3641: The Free File Permanence Act of 2017; HR 5444, The Taxpayer First Act; HR 5445, The 21st Century IRS Act; H.R. 7227: Taxpayer First Act of 2018; H.R. 88: Retirement Savings and Other Tax Relief Act of 2018; S.3278 Protecting Taxpayers Act; S.3246 Taxpayers First; S. 3781: Retirement Security and Savings Act of 2018.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Enhance Tax Administration & tax system integrity; Support Tax Simplification and Voluntary Compliance; Support IRS Taxpayer Assistance Programs, VITA and Free File; Support strengthening anti-cyberfraud protections for tax system and taxpayers; H.R. 2901: Volunteer Income Tax Assistance Permanence Act of 2017; HR 3641: The Free File Permanence Act of 2017; HR 5444, The Taxpayer First Act; HR 5445, The 21st Century IRS Act; S.3278 Protecting Taxpayers Act; S. 3246 Taxpayer First; S. 3781: Retirement Security and Savings Act of 2018

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to retirement security including: retirement plan standards, savings initiatives, best interest standard of care, lifetime income opportunities and pension reform. HR 854 The Retirement Security for American Workers Act. Issue: expanding retirement savings plans. S 1383 Retirement Security Act of 2017. Issue: retirement security. HR 6757 The Family Savings Act. Issue: retirement security. HR 2055 / S 868 Lifetime Income Disclosure Act. Issue: lifetime income illustration. Draft legislation to facilitate disability income insurance options for employees including automatic enrollment. S 2526 / HR 5282 The Retirement Enhancement and Savings Act (RESA). Issue: retirement security. HR 4610 The RETIRE Act. Issue: electronic delivery of retirement statements. HR 4524 The Retirement Simplification and Enhancement Act. Issue: 401(k) plan improvements and lifetime income provisions. HR 4523 The Automatic Retirement Plan Act. Issue: mandatory 401(k). HR 4637 The Small Business Add Value for Employees (SAVE) Act of 2017. Issue: retirement savings improvement provisions. HR 4604 The Increasing Access to a Secure Retirement Act. Issue: measures to bolster Americans' retirement security and annuity selection safe harbor. HR 3910 Amends the Internal Revenue Code to make lifetime income and managed account options of defined contribution retirement savings plans portable. PL 111-148 The Patient Protection and Affordable Care Act. Issue: assessments under state-based insurance exchanges. S 2241 / HR 4225 Legislation amending the Affordable Care Act provision on health exchange assessments. Issue: health exchange assessments. S 3781 The Retirement and Savings Act. Issue: provisions that simplify and expand retirement coverage. HR 6157 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. Issue: disability insurance. Draft legislation on tax treatment and consumer financing for long term care insurance. Issue: expanding long term care insurance coverage. S 337 / HR 947 FAMILY Act. Issue: disability insurance. S 3412 Extension of paid family and medical leave tax credit for employers.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Enhance Tax Administration & tax system integrity Support Tax Simplification and Voluntary Compliance Support IRS Taxpayer Assistance Programs, VITA and Free File Support strengthening anti-cyberfraud protections for tax system and taxpayers H.R. 2901, Volunteer Income Tax Assistance Permanence Act of 2017 H.R. 3641, The Free File Permanence Act of 2017 H.R. 5444, The Taxpayer First Act H.R. 5445, The 21st Century IRS Act H.R. 7227, Taxpayer First Act of 2018 H.R. 88, Retirement Savings and Other Tax Relief Act of 2018 S.3278, Protecting Taxpayers Act S.3246, Taxpayers First S.3781, Retirement Security and Savings Act of 2018

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

Government targets: Consumer Financial Protection Bureau (CFPB), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

SEC Proposed Regulation Best Interest (17 CFR Part 240). SEC Proposed Commission Interpretation Regarding Standard of Conduct for Investment Advisers; Request for Comment on Enhancing Investment Adviser Regulation (17 CFR Part 275). SEC Proposed Form CRS Relationship Summary; Amendments to Form ADV; Required Disclosures in Retail Communications and Restrictions on the use of Certain Names or Titles (17 CFR Parts 240, 249, 275 and 279). DOL EBSA Proposed Definition of Employer under Section 3(5) of ERISA - Association Retirement Plans and Other Multiple-Employer Plans Rule (29 CFR Part 2510). Legislation and rulemaking affecting annuities, variable life products and retirement savings including Trump Administration and Congressional proposals on tax reform. Public Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2013, implementation and regulatory reform. A bill to amend the Employee Retirement Income Security Act of 1974 to require disclosure of lifetime income equivalents (H.R. 2055, S.868). Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans' access to guaranteed lifetime income solutions. Department of Labor rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act. Financial CHOICE Act of 2017 (H.R. 10). Affordable Retirement Advice for Savers Act (H.R. 2823). Affordable Retirement Advice Protection Act (S.1321). The Protecting Advice for Small Savers (PASS) Act of 2017 (H.R. 3857). The Make America Secure and Prosperous Appropriations Act (H.R. 3354). The FY 2019 Labor, Health and Human Services, and Education (LHHS) funding bill (H.R. 6157). Implementation of Public Law No: 115-97, the Tax Cuts and Jobs Act. The Business of Insurance Regulatory Reform Act (H.R. 3746). The Financial Stability Oversight Council Insurance Member Continuity Act (H.R. 3110, S.1463). The Primary Regulators of Insurance Vote Act of 2018 (H.R. 5666). Portable Retirement and Investment Act (H.R. 6990). Small Business Employees Retirement Enhancement Act (S. 3219). Family Savings Act (H.R. 6757). The Strengthening Financial Security through Short-Term Savings Act (S. 3218). Retirement Security and Savings Act of 2018 (S.3781). Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88).

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

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

DOL - EBSA Proposed Definition of Employer under Section 3(5) of ERISA - Association Retirement Plans and Other Multiple-Employer Plans Rule (29 CFR Part 2510). SEC Proposal - Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts (17 CFR Parts 230, 232, 239, 240, 270, and 274). Legislation and rulemaking affecting annuities, variable life products and retirement savings including Trump Administration and Congressional proposals on tax reform. Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions. Proposals at the Department of Labor for increasing Americans' access to guaranteed lifetime income solutions. Department of Labor rule to expand the scope of persons and entities that would be considered a fiduciary under the Employee Retirement Income Security Act. The Senior Safe Act of 2017 (H.R. 3758, S.223), clarify existing laws to allow and encourage financial service representatives at banks and credit unions, investment advisors, and broker-dealers to report suspected financial fraud targeting seniors to regulators, law enforcement, or adult protective service agencies. The Receiving Electronic Statements to Improve Retiree Earnings Act (H.R. 4610), amends ERISA of 1974 and IRC of 1986 to provide for electronic delivery of pension plan information. The Retirement Savings Lost and Found Act of 2016 (S.3078 - 114th Congress), to increase the portability of and access to retirement savings. Financial CHOICE Act of 2017 (H.R. 10). Sen. Wyden Discussion Draft on Retirement Savings and IRAs (114th Congress). Affordable Retirement Advice for Savers Act (H.R. 2823). Affordable Retirement Advice Protection Act (S.1321). Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (H.R. 2030). The Protecting Advice for Small Savers (PASS) Act of 2017 (H.R. 3857). The Make America Secure and Prosperous Appropriations Act (H.R. 3354). The FY 2019 Labor, Health and Human Services, and Education (LHHS) funding bill (H.R. 6157). The Lifetime Income Disclosure Act (H.R. 2055, S.868). The PROSPERS Act (H.R. 2523, S.1035). Implementation of Public Law No: 115-97, the Tax Cuts and Jobs Act. The Economic Growth, Regulatory Relief and Consumer Protection Act (S.2155). The Automatic Retirement Plan Act of 2017 (H.R. 4523). The Retirement Plan Simplification Act of 2017 (H.R.4524). The Increasing Access to Secure Retirement Act (H.R.4604). The Small Businesses Add Value for Employees (SAVE) Act of 2017 (H.R. 4637). Retirement Enhancement and Savings Act of 2018 (H.R. 5282, S.2526). Consolidated Appropriations Act, 2018 (H.R. 1625). Senior Safe Act 2017 included as Title III (H.R. 2255). Retirement Security Act of 2017 (H.R. 854, S.1383). SAVE Act of 2017 (H.R. 4637). The Commission on Retirement Security Act of 2018 (S.2753). Elder Protection and Abuse Prevention Act (H.R. 6744). Retirement Security Flexibility Act of 2018 (S.3221). Small Business Employees Retirement Enhancement Act (S.3219). Family Savings Act (H.R. 6757). The Strengthening Financial Security through Short-Term Savings Act (S.3218). Senior Security Act of 2018 (H.R.6323). JOBS and Investor Confidence Act of 2018 (S.488). Retirement Security and Savings Act of 2018 (S.3781). Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88).

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

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

Legislation and rulemaking affecting annuities, variable life products and retirement savings, including Trump Administration and Congressional proposals on tax reform. Proposals at the Department of Treasury for increasing Americans' access to guaranteed lifetime income solutions that proposed changes to the Internal Revenue Code, including, but not limited to, the Department of the Treasury's Longevity Annuity Contracts Notice of Proposed Rulemaking (REG-115809-11). Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (H.R. 2030). Implementation of Public Law No: 115-97, the Tax Cuts and Jobs Act. The Automatic Retirement Plan Act of 2017 (H.R. 4523). The Retirement Plan Simplification Act of 2017 (H.R. 4524). The Small Businesses Add Value for Employees (SAVE) Act of 2017 (H.R. 4637). The Affordable Retirement Advice for Savers Act (H.R. 2823). The Graduate Students Savings Act (H.R. 3136, S.1379). The Receiving Electronic Statements To Improve Retiree Earnings Act (H.R. 4610). The Protecting Advice for Small Savers Act of 2017 (H.R. 3857). Retirement Enhancement and Savings Act of 2018 (H.R. 5282, S.2526). Retirement Security Act of 2017 (H.R. 854, S.1383). Small Employer Retirement Savings Auto-Enrollment Credit Act (H.R. 3902). SAVE Act of 2017 (H.R. 4637). 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. Family Savings Act (H.R. 6757). Portable Retirement and Investment Act (H.R. 6990). Retirement Security Flexibility Act of 2018 (S.3221). Small Business Employees Retirement Enhancement Act (S.3219). The Strengthening Financial Security through Short-Term Savings Act (S.3218). The Refund to Rainy Day Savings Act (S.3220). Retirement Security and Savings Act of 2018 (S.3781). Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88).

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

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

1. Opposing potential Roth provisions in retirement legislation 2. Supporting S.Res.654 - A resolution supporting the goals and ideals of National Retirement Security Week, including raising public awareness of the various tax-preferred retirement vehicles, increasing personal financial literacy, and engaging the people of the United States on the keys to success in achieving and maintaining retirement security throughout their lifetimes. 3. Opposing potential provisions which would consolidate defined contribution plans in retirement legislation 4. Supporting improvements to governmental defined contribution plans, including provisions in S. 3781, the Retirement Security and Savings Act of 2018, that would allow plan participants to make qualified charitable distributions; allow Roth IRA amounts to be rolled into plans; permit 403(b) plans to invest in collective investment trusts; permit non-spousal beneficiaries to roll assets to 457(b), 401(k) and 403(b) plans; eliminate the first day of the month requirement for changing contributions to 457(b) plans and extend the exemption from pre-death required minimum distribution rules to Roth amounts in plans.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1. Opposing potential Roth provisions in retirement legislation 2. Opposing potential provisions which would consolidate defined contribution plans in retirement legislation 3. Supporting improvements to governmental defined contribution plans, including provisions in S. 3781, the Retirement Security and Savings Act of 2018, that would allow plan participants to make qualified charitable distributions; allow Roth IRA amounts to be rolled into plans; permit 403(b) plans to invest in collective investment trusts; permit non-spousal beneficiaries to roll assets to 457(b), 401(k) and 403(b) plans; eliminate the first day of the month requirement for changing contributions to 457(b) plans and extend the exemption from pre-death required minimum distribution rules to Roth amounts in plans.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Enhance Tax Administration & tax system integrity Support Tax Simplification and Voluntary Compliance Support IRS Taxpayer Assistance Programs, VITA and Free File Support strengthening anti-cyberfraud protections for tax system and taxpayers H.R. 2901: Volunteer Income Tax Assistance Permanence Act of 2017 HR 3641: The Free File Permanence Act of 2017 HR 5444, The Taxpayer First Act HR 5445, The 21st Century IRS Act H.R. 7227: Taxpayer First Act of 2018 H.R. 88: Retirement Savings and Other Tax Relief Act of 2018 S.3278 Protecting Taxpayers Act S.3246 Taxpayers First S. 3781: Retirement Security and Savings Act of 2018

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

assist client with issues pertaining to retirement savings and rules, education savings and health savings; S3781 Retirement Secuirty Savings Act; S1321 Affordable Retirement Advice Protection Act; HR2823 Affordable Retirement Advice for Savers Act; HR 355 Protect American Families Retirement Advice Act; HR 5282-S2526 Retirement Enhancement and Savings Act 2018; S3221 Retirement Security Flexibility Act 2018; H.R.6540-S2474 Retirement Savings Lost and Found Act of 2018;S3242 American Savings Act;HR 7349 Savings Acct for American Act;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2341, S. 674, A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations. Church benefits and retirement issues in tax reform bill (H.R. 1 - PL 115-97). H.R. 5282, S. 2526, Retirement Enhancement and Savings Act of 2081 - issues related to tax reform and pensions, church benefits and retirement. H.R. 6757 - Family Savings Act of 2018 - issues related to tax reform and pensions, church benefits and retirement. H.R. 6460 and S. 3332 - LIFT for Charities Act; H.R. 6037 Nonprofits Support Act; H.R. 6504 - Stop the Tax Hike on Charities and Places of Worship Act; S. 3317 - Protect Charities and Houses of Worship Act - issues related to tax reform and pensions, church benefits and retirement. H. Con Res. 129 - Recognizing the significance of the parsonage allowance to the Nation's religious and spiritual communities. S. 3781 - Retirement Security and Savings Act of 2018 - issues related to Church Plans.

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, Vice President of the U.S., White House Office

S. 2526 / H.R. 5282 - The Retirement Enhancement and Savings Act (RESA) 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. 1 - Tax Cuts and Jobs Act. Issue: tax reform as it pertains to life insurance H.R. 1688/S. 695, Issue: Form 5500 efficiencies H.R. 2055/ S. 868 - Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1321, the Affordable Retirement Advice Protection Act. Issue: alternative to the DOL fiduciary rule 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: Simplifies and expands retirement security 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. HR 6157, Pub.L.115-245 Appropriations for 2019 to support funding for SSA and SSDI hearing backlog. 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 H.R. 3902 - Small Employer Retirement Savings Auto-Enrollment Credit Act. Issue: Retirement Security 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. Pub.L. 111-148-The Patient Protection and Affordable Care Act, Issue: Assessments under state-based insurance exchanges. H.R.4225/S.2241 Draft legislation amending Affordable Care Act provisions on health exchange assessments. Issue: Health Exchange Assessments HR 1625/Public Law No: 115-141 Consolidated Appropriations Act, 2018 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. 5138 and HR 6128 Legislation to expand use of HSAs.

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 3218 - Strengthening Financial Security Through Short-Term Savings Accounts Act of 2018 S. 223, H.R. 3758 - SeniorSafe Act of 2017 H.R. 78 - SEC Regulatory Accountability Act H.R. 5282, S. 2526 - Retirement Enhancement and Savings Act H.R. 854, S. 1383 - Multiple Small Employer Plans - issues relating to MEPs/MSEPs No Bill # - Association Retirement Plans S. 868, H.R. 2055 - Lifetime Income Disclosure & Regulatory Issues - all provisions H.R. 3499 - Automatic IRA - all Provisions H.R. 4523 - Automatic Retirement Plan Act of 2017 No Bill # - Proposed DOL Fiduciary Regulations - all provisions H.R. 4524 - Retirement Plan Simplification and Enhancement Act of 2017 H.R. 2823 - Affordable Retirement Advice for Savers Act H.R. 3910 - To amend the IRS Code of 1986 to make lifetime income and managed accounts options of defined contribution retirement savings plans portable No Bill # - GMWB Interpretive Issues in terms of possible guidance H.R. 4610, S. 3795 - Electronic Disclosure - ERISA/Internal Revenue Code - issues/provisions relating to the use of electronic disclosure by employee benefit plans H.R. 4610, S. 3795 - Receiving Electronic Statements to Improve Retiree Earnings (RETIRE) Act H.R. 4604, H.R. 4637, H.R. 4524 - Issues relating to Annuity Selection Safe Harbor S. 3781 - Retirement Security and Savings Act H.R. 355 - Protecting American Families' Retirement Advice Act H.R. 7278 - General Account Legislative Fix No Bill # - Portable Retirement Accounts Legislation No Bill # - Qualified Professional Asset Manager (OPAM) Exception Amendment H.R. 6757 - Family Savings Act No Bill # - ERISA Clarifications for Securitizes Originated or Underwritten by Inter-Affiliates

Client expense: $1,150,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 2901: Volunteer Income Tax Assistance Permanence Act of 2017 HR 3641: Free File Permanence Act of 2017 HR 5445: 21st Century IRS Act HR 5444: The Taxpayer First Act HR 7227: Taxpayer First Act of 2018 HR 88: Retirement Savings and Other Tax Relief Act of 2018 S 3781: Retirement Security and Savings Act of 2018 S. 3278: Protecting Taxpayers Act S. 3246: Taxpayers First Enhance Tax Administration & tax system integrity Support Tax Simplification and Voluntary Compliance Support IRS Taxpayer Assistance Programs, VITA and Free File Support strengthening anti-cyberfraud protections for tax system and taxpayers

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.J.R. 143, H.R. 695, Short-term Continuing Appropriations Act Resolution, 2019, H.R.6147, Interior, Environment, Financial Services and General Government, Agriculture, Rural Development, Food and Drug Administration, and Transportation, Housing and Urban Development Appropriations Act, 2019 - Lobbied in opposition to inclusion of hostile riders concerning SEC and DOL fiduciary duty rules with House and Senate Appropriations Committee staff. Discussed concerns regarding the Security and Exchange Commission (SEC) proposed rulemaking on a new standard of conduct for broker-dealers. H.R. 4610, Receiving Electronic Statements to Improve Retiree Earnings Act - Opposed permitting electronic delivery to be the default method for providing important retirement plan disclosures and notices. H.R. 5282/S. 2526, the Retirement Enhancement and Savings Act - Supported bill. S. 3197, SIMPLE plan Modernization Act - Supported bill. S. 3781 - Retirement Security and Savings Act of 2018 - Supported bill. Discussed retirement issues relevant to tax reform. Discussed Congressional Multiemployer Pension Plan Committee and Multiemployer Pension issues. Discussed contingent workers and personal pension legislative options and issues. Discussed women's Social Security and retirement issues. Discussed small employer retirement issues. Discussed problems with paid family leave through Social Security. Discussed the Windfall Elimination Provision in Social Security with House staff. Submitted comments to the Department of Labor on multiple employer plans and an application by the Retirement Clearinghouse to automatically roll-over certain terminated retirement accounts.

Client expense: $2,140,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Equal Employment Opportunity Commission (EEOC), Federal Highway Administration (FHA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Enhance Tax Administration & tax system integrity Support Tax Simplification and Voluntary Compliance Support IRS Taxpayer Assistance Programs, VITA and Free File Support strengthening anti-cyberfraud protections for tax system and taxpayers H.R. 88: Retirement Savings and Other Tax Relief Act of 2018 H.R. 2901, Volunteer Income Tax Assistance Permanence Act of 2017 H.R. 3641, The Free File Permanence Act of 2017 H.R. 5444, The Taxpayer First Act H.R. 5445, The 21st Century IRS Act H.R. 7227, Taxpayer First Act of 2018 S. 3278, Protecting Taxpayers Act S. 3246, Taxpayer First Act of 2018 S. 3781, Retirement Security and Savings Act of 2018

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

The association monitors and reacts to policy concepts that may impact its ability to continue providing its high quality Retirement Security Plans to members, their employees, and the association staff at affordable rates and on reasonable terms and conditions. During the reporting period, the association focused on the following: S. 2526 - Retirement Enhancement and Savings Act - all sections. H.R. 5282 - Retirement Enhancement and Savings Act - all sections. H.R. 6757 - Family Savings Act - all sections. S. 3781 - Retirement Security and Savings Act of 2018 - Title IV. Senate Amendment to H.R. 88 - section 225.

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 88 - Retirement, Savings, and Other Tax Relief Act of 2018 (Brady) H.R. 4204 - International Regulated Investment Company Act of 2017 (Marchant) H.R. 4523 - Automatic Retirement Plan Act of 2017 (Neal) H.R. 4524 - Retirement Plan Simplification and Enhancement Act of 2017 (Neal) H.R. 5282 - Retirement Enhancement and Savings Act of 2018 (Kelly) H.R. 6757 - Family Savings Act of 2018 (Kelly) H.R. 6990 - Portable Retirement and Investment Account Act of 2018 (Himes) S. 2526 - Retirement Enhancement and Savings Act of 2018 (Hatch) S. 3781- Retirement Security and Savings Act of 2018 (Portman) Preserving Retirement Savings Tax Incentives Eligibility of RIC shareholders to receive 20% deduction for REIT dividends and PTP income 529 Plans Tax Exemption for Municipal Bond Interest

Client expense: $891,589 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Proposals related to retirement and retiree health savings and collective investment trusts. S. 2526/H.R. 5282, Retirement Enhancement and Savings Act. H.R. 4610/S. 3795, RETIRE Act. S. 3781, Retirement Security and Savings Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE