Retirement Security and Savings Act of 2021

All legislation and regulation impacting fixed annuities. DOL - EBSA - Proposed Rule - Retirement Security Rule: Definition of an Investment Advice Fiduciary - 29 CFR Part 2510 (RIN 1210-AC02). DOL - EBSA - Proposed Rule - Proposed Amendment to Prohibited Transaction Exemption 84-24 - 29 CFR Part 2550 (ZRIN 1210-ZA33). DOL - EBSA - Proposed Rule - Proposed Amendment to Prohibited Transaction Exemption 2020-02 - 29 CFR Part 2550 (ZRIN 1210-ZA32). H.R. 3942, the Lifetime Income For Employees Act. S. 1770, the Retirement Security and Savings Act. Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). Department of Labor- Proposed Retirement Security rule (RIN: 1210-AC02). S. 1770, the Retirement Security and Savings Act. Support for expanding qualified longevity annuity contracts. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). Department of Labor- Proposed Retirement Security rule (RIN: 1210-AC02). S. 1770, the Retirement Security and Savings Act. H.R. 3942, Lifetime Income For Employees Act. Support for expanding qualified longevity annuity contracts. S.RES.275, A resolution designating June as "National Annuity Awareness Month" H.Res.528, Expressing support for the designation of June as "National Annuity Awareness Month"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All issues related to the tax treatment of life insurance, annuities and retirement accounts. S. 1770, the Retirement Security and Savings Act. H.R. 3942, Lifetime Income For Employees Act Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). S. 1770, the Retirement Security and Savings Act. H.R. 3942, Lifetime Income For Employees Act. Support for expanding qualified longevity annuity contracts. S.RES.275, A resolution designating June as "National Annuity Awareness Month" H.Res.528, Expressing support for the designation of June as "National Annuity Awareness Month"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All issues related to the tax treatment of life insurance, annuities and retirement accounts. S. 1770, the Retirement Security and Savings Act. H.R. 3942, Lifetime Income For Employees Act Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). S. 1770, the Retirement Security and Savings Act. Support for expanding qualified longevity annuity contracts. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All issues related to the tax treatment of life insurance, annuities and retirement accounts. S. 1770, the Retirement Security and Savings Act. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022. Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). S. 1770, the Retirement Security and Savings Act. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022. Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). S. 1770, the Retirement Security and Savings Act. Support for expanding qualified longevity annuity contracts. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1770, Retirement Security and Savings Act (117th Congress). H.R. 2954, Securing a Strong Retirement Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to reform 403(b) plan investments. H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress). H.R. 2954, Securing a Strong Retirement Act (117th Congress). S. 1770, Retirement Security and Savings Act (117th Congress). H.R. 2741, Public Service Retirement Fairness Act (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to enhance retirement savings opportunities for employers, employees, and individuals, including self correcting inadvertent plan errors. Small business tax credit. Issues related to Code Section 199A. Issues related to the Department of Labor's regulation defining fiduciary. Required minimum distribution issues. SIMPLE IRAs. S. 1770, Retirement Security and Savings Act (117th Congress). S. 2387, Small Business Tax Fairness Act (117th Congress). H.R. 7310, Protecting Americas Retirement Security Act (117th Congress). H.R. 6782/S. 3712, Auto Reenrollment Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to enhance retirement savings opportunities for employers, employees, and individuals, including self correcting inadvertent plan errors. Small business tax credit. Issues related to Code Section 199A. Issues related to the Department of Labor's regulation defining fiduciary. Required minimum distribution issues. SIMPLE IRAs. S. 1770, Retirement Security and Savings Act (117th Congress). S. 2387, Small Business Tax Fairness Act (117th Congress). H.R. 7310, Protecting Americas Retirement Security Act (117th Congress). H.R. 6782/S. 3712, Auto Reenrollment Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to small business retirement issues and retirement savings issues. SIMPLE IRAs. Issues related to automatic enrollment. Partnership tax issues. Required minimum distribution issues. Proposals to assist military spouses. Issues related to emergency savings. Proposals related to net investment income. Proposals to assist caregivers. Issues related to SEC's liquidity and swing pricing proposal. S. 1770, Retirement Security and Savings Act. H.R. 7146/S. 1870, Enhancing Emergency and Retirement Savings Act. H.R. 7310, Protecting Americas Retirement Security Act. H.R. 6782/S. 3712, Auto Reenrollment Act. H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to small business retirement issues and retirement savings issues. SIMPLE IRAs. Issues related to automatic enrollment. Partnership tax issues. Required minimum distribution issues. Proposals to assist military spouses. Issues related to emergency savings. Proposals related to net investment income. Proposals to assist caregivers. Issues related to SEC's liquidity and swing pricing proposal. S. 1770, Retirement Security and Savings Act (117th Congress). H.R. 7146/S. 1870, Enhancing Emergency and Retirement Savings Act (117th Congress). H.R. 7310, Protecting Americas Retirement Security Act (117th Congress). H.R. 6782/S. 3712, Auto Reenrollment Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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. Requirement for paper statements under ERISA. Proposals related to nondiscrimination testing of pension plans. Proposals related to defined benefit plan administration. Proposals related to Code Section 415 limit. Proposals related to employee tax credit for employer retirement contributions. Issues related to Internal Revenue Code Section 415. S. 1770, Retirement Security and Savings Act (117th Congress). S. 1625, Securing and Enabling Commerce Using Remote and Electronic Notarization Act (117th Congress). H.R.6738, Retirement Tax Credit Parity for Cooperatives and Charities Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to PBGC premiums. Proposals related to plan funding. Proposals to facilitate new growth of pension plans. Requirement for paper statements under ERISA. Proposals related to nondiscrimination testing of pension plans. Proposals related to defined benefit plan administration. Proposals related to Code Section 415 limit. Proposals related to employee tax credit for employer retirement contributions. Issues related to Internal Revenue Code Section 415. S. 1770, Retirement Security and Savings Act (117th Congress). S. 1625, Securing and Enabling Commerce Using Remote and Electronic Notarization Act (117th Congress). H.R.6738, Retirement Tax Credit Parity for Cooperatives and Charities Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals to reform 403(b) plan investments. S. 1770, Retirement Security and Savings Act (117th Congress). H.R. 2954, Securing a Strong Retirement Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to government issued mortality tables. Issues related to tax incentives for retirement savings. Retirement assumption issues. Issues regarding defined benefit plans. Work regarding 15% pension minimum tax issue. S. 1770, Retirement Security and Savings Act (117th Congress). H.R. 7310, Protecting Americas Retirement Security Act (117th Congress). H.R. 6782/S. 3712, Auto Reenrollment Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to government issued mortality tables. Issues related to tax incentives for retirement savings. Retirement assumption issues. Issues regarding defined benefit plans. Work regarding 15% pension minimum tax issue. S. 1770, Retirement Security and Savings Act (117th Congress). H.R. 7310, Protecting Americas Retirement Security Act (117th Congress). H.R. 6782/S. 3712, Auto Reenrollment Act (117th Congress). H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to 403(b) plan investments. S. 1770, Retirement Security and Savings Act (117th Congress). H.R.2741, Public Service Retirement Fairness Act of 2021 (117th Congress). H.R. 2954, Securing a Strong Retirement Act (117th Congress). Technical corrections of H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to the tax treatment of annuities. Proposals to encourage lifetime annuitization. Proposals related to qualifying longevity contracts. Proposals to amend the minimum distribution rules regarding increasing annuity payments. Rulemaking regarding the Department of Labor's fiduciary definition. S. 1770, Retirement Security and Savings Act (117th Congress); H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022 (117th Congress).

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

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

Issues related to securities markets Issues related to retirement savings and efiling and qualified small business stock (QSBS) S.1770 Retirment Security and Savings Act H.R. 2954 Securing a Strong Retirement Act of 2021 Enhancing American Retirement Now Act (EARN) H.R. 7090 Eliminating Paperwork for Startups Act

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

Support S.1443 and H.R.2917, Retirement Parity for Student Loans Act of 2021. Support H.R.2954 Secure a Strong Retirement Act and S.1770 Retirement Savings and Security to promote the adoption of employer sponsored retirement savings plans and employee participation in such plans. Support S. 4353, RISE & SHINE Act (retirement). Support S. 4808 Enhancing American Retirement Now (EARN) Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work to keep insurance regulated by the states and not by the Consumer Financial Protection Bureau or set by international bodies. Oppose legislation to repeal the McCarran-Ferguson antitrust exemption for the business of insurance. Advocate for privacy measures in line with GLBA and HIPAA as applied to financial services. Support H.R. 8152 American Data Privacy & Protection Act. Support HFSC Ranking Member Patrick McHenry's Data Privacy Discussion Draft. Oppose legislation to provide retroactive pandemic business interruption insurance. Support legislation of e-signatures, e-disclosures, and e-notarizations, including S. 3715 E-Sign Modernization Act. Support H.R.3962 and S.1625, SECURE Notarization Act of 2021. Support H.R. 4350/S. 2792, NDAA for FY 2022 - includes both SAFE Banking and SECURE Notarization Act. Support increased CDFI and MDI funding in President's FY 2023 Budget Proposal and House Appropriations FSSC bill. Support "Build America Bonds" for infrastructure. Support S.1443 and H.R.2917, Retirement Parity for Student Loans Act of 2021. Support H.R.1996/H.R. 7900/S.910 Secure and Fair Enforcement Banking SAFE Act - This bill generally prohibits a federal regulator from penalizing a financial institution for providing services to a legitimate cannabis-related business. Support H.R.2954 Secure a Strong Retirement Act and S.1770 Retirement Savings and Security to promote the adoption of employer sponsored retirement savings plans and employee participation in such plans. Support S. 4353 RISE & SHINE Act (retirement). Support S4808 SFC Enhancing American Retirement Now (EARN) Act Discussion Draft. Support life insurance tax stabilization provision and 2022 Budget Reconciliation to Build Back Better. Support Expanding Financial Access for Underserved Communities Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work to keep insurance regulated by the states and not by the Consumer Financial Protection Bureau or set by international bodies. Oppose legislation to repeal the McCarran-Ferguson antitrust exemption for the business of insurance. Advocate for privacy measures in line with GLBA and HIPAA as applied to financial services. Support H.R. 8152 American Data Privacy & Protection Act. Support HFSC Ranking Member Patrick McHenry's Data Privacy Discussion Draft. Oppose legislation to provide retroactive pandemic business interruption insurance. Support legislation of e-signatures, e-disclosures, and e-notarizations, including S. 3715 E-Sign Modernization Act. Support H.R.3962 and S.1625 SECURE Notarization Act of 2021. Support H.R. 4350/H.R. 7900/S. 2792, NDAA for FY 2022 - includes both SAFE Banking and SECURE Notarization Act. Support increased CDFI and MDI funding in President's FY 2023 Budget Proposal and House Appropriations FSSC Bill. Support "Build America Bonds" for infrastructure. Support S.1443 and H.R.2917, Retirement Parity for Student Loans Act of 2021. Support H.R.1996/S.910 Secure and Fair Enforcement Banking SAFE Act - This bill generally prohibits a federal regulator from penalizing a financial institution for providing services to a legitimate cannabis-related business. Support H.R. 2954 Secure a Strong Retirement Act and S. 1770 Retirement Savings and Security to promote the adoption of employer sponsored retirement savings plans and employee participation in such plans. Support S. 4353 RISE & SHINE Act (retirement). Support S. 4808 SFC Enhancing American Retirement Now (EARN) Act Discussion Draft. Support Expanding Financial Access for Underserved Communities Act. Support life insurance tax stabilization provision and 2022 Budget Reconciliation to Build Back Better. Oppose H.R. 8874/S. 4674 Credit Card Competition Act of 2022.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); ); and Enhancing American Retirement Now (EARN) Act; Guidance under section 1202 regarding Qualified Small Business Stock; IRS priority guidance plan; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); State remote sales tax (Wayfair) issues; Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 7382, S. 4105), timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers, section 414(m) controlled and affiliated groups, required minimum distributions; Exempt organization issues, including group rulings, the Form 990 series, the Business Master File (BMF) and e-filing initiatives; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, Passive Foreign Investment Companies (PFICs), foreign information reporting and section 254A.

Client expense: $1,300,000 · Firm income: Not reported

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); Guidance under section 1202 regarding Qualified Small Business Stock; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief, timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers; Exempt organization issues, including group rulings; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, and section 254A.

Client expense: $1,310,000 · Firm income: Not reported

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Rules on plan fiduciaries responsibilities with respect to brokerage windows in 401(k)s and under ERISA. H.R.5282/S.2526, SECURE Act 2.0, Retirement Security and Savings Act (S.1770).

Client expense: $390,000 · Firm income: Not reported

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

S. 269 Work Opportunity Tax Credit & Jobs Act; S. 537/H.R. 1944 Healthy Workplaces Act; Public Law 117-2 American Rescue Plan; IRS Notice 2021-20 Guidance on the Employee Retention Credit under the CARES Act; Overhauling International Taxation Framework (Senators Wyden, Brown &; Warner); The Made In America Tax Plan (Treasury Department); S. 1770 Retirement Security & Savings Act; H.R. 3449 HIRE Act of 2021 (WOTC Expansion); General Explanation of the Administrations Fiscal Year 2022 Revenue Proposals (Greenbook); Build Back Better Act; Real Corporate Profits Tax Act of 2021; Corporate Profits Minimum Tax; SECURE 2.0 (Securing a Strong Retirement Act (H.R. 2954); South Dakota v. Wayfair; Inflation Reduction Act

Client expense: $720,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R.3 - Elijah E. Cummings Lower Drug Costs Now Act This bill establishes several programs and requirements relating to the prices of prescription drugs. NSBA is monitoring. H.R.7 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. H.R.25 - Fair Tax Act of 2021 To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R.603 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. H.R.842 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. H.R.971 - Small Business Succession Planning Act Bill directs the Small Business Administration (SBA) to create an online business succession planning toolkit that will assist small businesses through the process of creating business succession plans with the aid of SBA and its resource partners. NSBA supports. H.R.1319 - American Rescue Plan Act of 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. NSBA supports. H.R.1381 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025. NSBA supports. H.R. 1482 - 504 Credit Risk Management Improvement Act of 2021 The measure would increase and streamline oversight of the Small Business Administrations (SBA) 504 Loan Program, allowing small businesses to grow, modernize, and recover. NSBA supports. H.R. 1487 - Microloan Transparency and Accountability Act of 2021 The bill requires the SBA to perform an annual portfolio risk analysis of the Microloan Program, to ensure taxpayer money is safeguarded. NSBA supports. H.R.1490 - 504 Modernization and Small Manufacturer Enhancement Act of 2021 This bill modifies the SBA 504 Loan Program, which provides a small business with SBA financing--through a certified development company (CDC) intermediary-for expansion or modernization. NSBA supports. H.R.1502 - Microloan Improvement Act of 2021 The bill revises the microloan program through which the U.S. Small Business Administration (SBA) provides financial assistance to small businesses through designated intermediaries. NSBA supports. H.R.1507 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. H.R.1508 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. H.R.1712 - Death Tax Repeal Act This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. H.R.1799 - PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. NSBA supports. H.R. 1944 - Healthy Workplaces Act This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. H.R.1996 - SAFE Banking Act of 2021 This bill generally prohibits a federal banking regulator from penalizing a depository institution for providing banking services to a legitimate cannabis-related business. NSBA is monitoring. H.R. 3462 - SBA Cyber Awareness Act The bill expands cybersecurity operations at the Small Business Administration (SBA) by requiring them to issue a report assessing the agencys ability to combat cyber threats within six months of passage. The legislation requires the SBA to notify Congress of future breaches with information on those affected and how the breach occurred. NSBA supports. H.R. 3469 - Veteran Entrepreneurship Training Act of 2021 This bill authorizes the Boots to Business (B2B) program for five years to help transitioning service members start and grow their businesses. NSBA supports. H.R.3684 - Infrastructure Investment and Jobs Act This bill addresses provisions related to federal-aid highway, transit, highway safety, motor carrier, research, hazardous materials, and rail programs of the Department of Transportation (DOT). NSBA supports. H.R. 3807 -- Restaurant Revitalization Fund Replenishment Act of 2021 Congress provided $28.6 billion for the Restaurant Revitalization Fund (RRF), which provided relied to more than 100,000 restaurants and other food and beverage businesses. NSBA supports. H.R. 4037 - Trade Preferences and American Manufacturing Competitiveness Act To amend the Trade Act of 1974 to extend and modify the eligibility requirements for the Generalized System of Preferences, to amend the Harmonized Tariff Schedule of the United States to modify temporarily certain rates of duty, and for other purposes. NSBA is monitoring. H.R. 4256 - Investing in Main Street Act of 2021 It amends the Small Businesses Investment Act of 1958 to increase the percentage of capital and surplus that a bank or federal savings association may invest in Small Business Investment Companies (SBICs) to match current banking regulations. NSBA supports. H.R.4350 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes FY2022 appropriations for military activities and programs of the Department of Defense (e.g., personnel; research, development, test, and evaluation; and procurement of items such as aircraft, missiles, and ammunition). NSBA is monitoring. H.R. 4481 - Small Business 7(a) Loan Agent Transparency Act It provides oversight of 7(a) loan agents, including by requiring the Small Business Administration (SBA) to establish a registration system for such agents. NSBA supports. H.R.4513 - Small Business Advanced Cybersecurity Enhancements Act of 2021 The act aims to create proactive partnerships between small businesses and the government to help protect small businesses from criminal cyber-attacks. NSBA supports. H.R. 4521 -- the America COMPETES Act The bill is aimed at increasing U.S. competitiveness and boosting manufacturing, particularly in the semiconductor industry. NSBA supports. H.R. 4531 - 7(a) Loan Agent Oversight Act It requires the Small Business Administration (SBA) to submit an annual report containing specified information related to 7(a) loan agents. These agents provide fee-based referral and loan application services related to the SBA's 7(a) Program. NSBA supports. H.R.4515 - Small Business Development Center Cyber Training Act of 2021 The bill aims to establish a cyber counseling certification program at SBDCs to become better trained to assist small businesses with their cybersecurity and cyber strategy needs. NSBA supports. H.R.5065 - Prison to Proprietorship for Formerly Incarcerated Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require the Service Corps of Retired Executives to provide entrepreneurship counseling and training services to formerly incarcerated individuals. NSBA supports. H.R.5078 - Prison to Proprietorship Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require women's business centers and small-business development centers to provide entrepreneurship counseling and training services to individuals incarcerated in a minimum-, low-, or medium-security prison. NSBA supports. H.R.5376 - Build Back Better Act This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. NSBA is monitoring. S.53 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. S.205 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. S.420 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. S.480 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. Under current law, the deduction expires after December 31, 2025. NSBA supports. S.522 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. S.533 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. S.537 - Healthy Workplaces Ac This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. S. 617-the Death Tax Repeal Act of 2021 This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. S.749 - American Innovation and Jobs Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. NSBA supports. S.936 - INFORM Consumers Act A bill to require online marketplaces to collect, verify, and disclose certain information regarding high-volume third-party sellers of consumer products to inform consumers. NSBA is monitoring. S.1605 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes Department of Defense (DOD) activities and programs for FY2022 and addresses various other issues. NSBA supports certain provisions. S.1687 - Small Business Cyber Training Act of 2021 This bill requires the Small Business Administration to establish a program for certifying at least 5 or 10% of the total number of employees of a small business development center to provide cybersecurity planning assistance to small businesses. NSBA supports. S. 1703 - Improving Access to Retirement Savings Act A bill to amend the Internal Revenue Code of 1986 to increase retirement savings, to improve retirement plan administration, and for other purposes. NSBA is monitoring. S. 1770 - Retirement Security and Savings Act of 2021 Bills amends the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. NSBA is monitoring.

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Department of Labor proposed rule on the definition term "fiduciary": (RIN: 1210-AC02) H.R. 2954, Securing a Strong Retirement Act of 2022 S. 1770, Retirement Security and Savings Act of 2021 S. 4808, EARN Act S. 4353, RISE & SHINE Act P.L. 117-328, Consolidated Appropriations Act of 2023, Division T, SECURE 2.0 Act of 2023

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.3 - Elijah E. Cummings Lower Drug Costs Now Act This bill establishes several programs and requirements relating to the prices of prescription drugs. NSBA is monitoring. H.R.7 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. H.R.25 - Fair Tax Act of 2021 To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R.603 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. H.R.842 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. H.R.971 - Small Business Succession Planning Act Bill directs the Small Business Administration (SBA) to create an online business succession planning toolkit that will assist small businesses through the process of creating business succession plans with the aid of SBA and its resource partners. NSBA supports. H.R.1319 - American Rescue Plan Act of 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. NSBA supports. H.R.1381 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025. NSBA supports. H.R. 1482 - 504 Credit Risk Management Improvement Act of 2021 The measure would increase and streamline oversight of the Small Business Administrations (SBA) 504 Loan Program, allowing small businesses to grow, modernize, and recover. NSBA supports. H.R. 1487 - Microloan Transparency and Accountability Act of 2021 The bill requires the SBA to perform an annual portfolio risk analysis of the Microloan Program, to ensure taxpayer money is safeguarded. NSBA supports. H.R.1490 - 504 Modernization and Small Manufacturer Enhancement Act of 2021 This bill modifies the SBA 504 Loan Program, which provides a small business with SBA financing--through a certified development company (CDC) intermediary-for expansion or modernization. NSBA supports. H.R.1502 - Microloan Improvement Act of 2021 The bill revises the microloan program through which the U.S. Small Business Administration (SBA) provides financial assistance to small businesses through designated intermediaries. NSBA supports. H.R.1507 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. H.R.1508 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. H.R.1712 - Death Tax Repeal Act This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. H.R.1799 - PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. NSBA supports. H.R. 1944 - Healthy Workplaces Act This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. H.R.1996 - SAFE Banking Act of 2021 This bill generally prohibits a federal banking regulator from penalizing a depository institution for providing banking services to a legitimate cannabis-related business. NSBA is monitoring. H.R. 3462 - SBA Cyber Awareness Act The bill expands cybersecurity operations at the Small Business Administration (SBA) by requiring them to issue a report assessing the agencys ability to combat cyber threats within six months of passage. The legislation requires the SBA to notify Congress of future breaches with information on those affected and how the breach occurred. NSBA supports. H.R. 3469 - Veteran Entrepreneurship Training Act of 2021 This bill authorizes the Boots to Business (B2B) program for five years to help transitioning service members start and grow their businesses. NSBA supports. H.R.3684 - Infrastructure Investment and Jobs Act This bill addresses provisions related to federal-aid highway, transit, highway safety, motor carrier, research, hazardous materials, and rail programs of the Department of Transportation (DOT). NSBA supports. H.R. 3807 -- Restaurant Revitalization Fund Replenishment Act of 2021 Congress provided $28.6 billion for the Restaurant Revitalization Fund (RRF), which provided relied to more than 100,000 restaurants and other food and beverage businesses. NSBA supports. H.R. 4037 - Trade Preferences and American Manufacturing Competitiveness Act To amend the Trade Act of 1974 to extend and modify the eligibility requirements for the Generalized System of Preferences, to amend the Harmonized Tariff Schedule of the United States to modify temporarily certain rates of duty, and for other purposes. NSBA is monitoring. H.R. 4256 - Investing in Main Street Act of 2021 It amends the Small Businesses Investment Act of 1958 to increase the percentage of capital and surplus that a bank or federal savings association may invest in Small Business Investment Companies (SBICs) to match current banking regulations. NSBA supports. H.R.4350 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes FY2022 appropriations for military activities and programs of the Department of Defense (e.g., personnel; research, development, test, and evaluation; and procurement of items such as aircraft, missiles, and ammunition). NSBA is monitoring. H.R. 4481 - Small Business 7(a) Loan Agent Transparency Act It provides oversight of 7(a) loan agents, including by requiring the Small Business Administration (SBA) to establish a registration system for such agents. NSBA supports. H.R.4513 - Small Business Advanced Cybersecurity Enhancements Act of 2021 The act aims to create proactive partnerships between small businesses and the government to help protect small businesses from criminal cyber-attacks. NSBA supports. H.R. 4521 -- the America COMPETES Act The bill is aimed at increasing U.S. competitiveness and boosting manufacturing, particularly in the semiconductor industry. NSBA supports. H.R. 4531 - 7(a) Loan Agent Oversight Act It requires the Small Business Administration (SBA) to submit an annual report containing specified information related to 7(a) loan agents. These agents provide fee-based referral and loan application services related to the SBA's 7(a) Program. NSBA supports. H.R.4515 - Small Business Development Center Cyber Training Act of 2021 The bill aims to establish a cyber counseling certification program at SBDCs to become better trained to assist small businesses with their cybersecurity and cyber strategy needs. NSBA supports. H.R.5065 - Prison to Proprietorship for Formerly Incarcerated Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require the Service Corps of Retired Executives to provide entrepreneurship counseling and training services to formerly incarcerated individuals. NSBA supports. H.R.5078 - Prison to Proprietorship Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require women's business centers and small-business development centers to provide entrepreneurship counseling and training services to individuals incarcerated in a minimum-, low-, or medium-security prison. NSBA supports. H.R.5376 - Build Back Better Act This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. NSBA is monitoring. S.53 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. S.205 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. S.420 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. S.480 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. Under current law, the deduction expires after December 31, 2025. NSBA supports. S.522 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. S.533 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. S.537 - Healthy Workplaces Ac This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. S. 617-the Death Tax Repeal Act of 2021 This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. S.749 - American Innovation and Jobs Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. NSBA supports. S.936 - INFORM Consumers Act A bill to require online marketplaces to collect, verify, and disclose certain information regarding high-volume third-party sellers of consumer products to inform consumers. NSBA is monitoring. S.1605 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes Department of Defense (DOD) activities and programs for FY2022 and addresses various other issues. NSBA supports certain provisions. S.1687 - Small Business Cyber Training Act of 2021 This bill requires the Small Business Administration to establish a program for certifying at least 5 or 10% of the total number of employees of a small business development center to provide cybersecurity planning assistance to small businesses. NSBA supports. S. 1703 - Improving Access to Retirement Savings Act A bill to amend the Internal Revenue Code of 1986 to increase retirement savings, to improve retirement plan administration, and for other purposes. NSBA is monitoring. S. 1770 - Retirement Security and Savings Act of 2021 Bills amends the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. NSBA is monitoring.

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Issues related to retirement security and savings matters, including the Retirement Security and Savings Act (S. 1770), Securing a Strong Retirement Act of 2021 (H.R. 2954), and Enhancing American Retirement Now (EARN) Act; S. 4808/H.R. 1453 (The Military Spouses Retirement Security Act) and other issues related to retirement savings for military spouses. Proposals related to small business retirement issues and retirement savings issues. SIMPLE IRAs.

Client expense: $960,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to retirement security and savings matters, including the Retirement Security and Savings Act (S. 1770) and Securing a Strong Retirement Act of 2021 (H.R. 2954); S. 1273/H.R. 1453 (The Military Spouses Retirement Security Act) and other issues related to retirement savings for military spouses; issues related to senior investor protection matters; issues related to SEC and DOL standard of care rulemaking.

Client expense: $960,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Senior investors/diminished capacity investors; Sustainable Finance; Private Fund Proposals (SEC); H.R. 6285 - Accelerating Holding Foreign Companies Accountable Act; S. 479 - LOCAL Infrastructure Act; H.R. 2288 - a bill to amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds; FTC Hart Scott Rodino Proposals; S. 1308 - American Infrastructure Bonds Act of 2021; H.R. 2634 - Local Infrastructure Financing Tools Act; S. 1676 - Rural Broadband Financing Flexibility Act; S. 1770 - Retirement Security and Savings Act of 2021; S. 2184 - A bill to amend the Sarbanes-Oxley Act of 2002 to institute a trading prohibition for certain issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board, and for other purposes; Public Law 117-328, Consolidated Appropriations Law (FSGG report language related to the Consolidated Audit Trail).

Client expense: $2,150,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S. 1443/H.R. 2917 - Retirement Parity for Student Loans Act of 2021; S. 1770 - Retirement Security and Savings Act of 2021; S. 4147 - Financial Freedom Act of 2022; PTE Changes - House; Open Brokerage Window - House; Enhancing American Retirement Now (EARN) Act; Public Law 117-328, Consolidated Appropriations Law (Secure 2.0 retirement provisions).

Client expense: $2,150,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Self-Regulatory Organization (SRO) Reform; H.R. 2265 - the Financial Exploitation Prevention Act of 2021; H.R. ____ - to amend the Securities Exchange Act of 1934 to add certain requirements for the filing and approval of proposed rule changes by self-regulatory organizations; H.R. ____ - the "Securities Exchange Reform Act of 2022" (Rep Sherman); H.R. 2288 - to amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds; H.R. 2634 - Local Infrastructure Financing Tools Act; S. 1676 - Rural Broadband Financing Flexibility Act; S. 1308 - American Infrastructure Bonds Act of 2021; S. 1770 - Retirement Security and Savings Act of 2021; S. 1443/H.R. 2917 - Retirement Parity for Student Loans Act; H.R. ____ - Capital Markets Transparency Act; H.R. ____ - to amend the Securities Exchange Act of 1934 to establish certain requirements with respect to retail investor options trading; H.R. ____ - to amend the Securities Exchange Act of 1934 to prohibit payment for order flow in the form of exchange rebates; H.R. 4617 - To require the SEC to carry out a study on PFOF, to require the Investor Advocate of the Commission to provide recommendations on PFOF, and for other purposes; H.R. 4618 - the Short Sale Transparency and Market Fairness Act of 2021; H.R. 4619 - to amend the Securities Exchange Act of 1934 to prohibit trading ahead by market makers, and for other purposes; S. 4147 - Financial Freedom Act of 2022; S. 1854 and H.R. 6323 - The National Critical Capabilities Defense Act; Rule 15c2-11; Public Law 117-328 - Consolidated Appropriations Law (FSGG report language related to the Consolidated Audit Trail); SEC 15c2-11 staff interpretation to impact 144A private securities; SEC proposals to modify equity market structure.

Client expense: $2,150,000 · Firm income: Not reported

Government targets: Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Economic Council (NEC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Taxation of contract modifications associated with transition from LIBOR to alternative reference rates, including SOFR; Proposals to expand bank information reporting requirements; H.R. 5376 - Build Back Better Act; Modernization Derivatives Tax Act; S. 479 - LOCAL Infrastructure Act; H.R. 2288 - To amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds; S. 817/H.R. 328 - Wall Street Tax Act of 2021; S. 1308 - American Infrastructure Bonds Act of 2021; S. 1676 - Rural Broadband Financing Flexibility Act; S. 1770 - Retirement Security and Savings Act of 2021; S. 1443/H.R. 2917 - Retirement Parity for Student Loans Act of 2021; H.R. 2634 - the LIFT Act; Public Law 117-328, Consolidated Appropriations Law (Secure 2.0 retirement provisions).

Client expense: $2,150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Issues related to retirement security. H.R. 2954, Securing a Strong Retirement Act of 2022. S. 1770, Retirement Security and Savings Act of 2021.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). S. 1770, the Retirement Security and Savings Act. Support for expanding qualified longevity annuity contracts. H.R. 2954, the Securing a Strong Retirement Act. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022. S. 4808, the Enhancing American Retirement Now Act. S. 4353, the Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. H.R. 2617, the Consolidated Appropriations Act, 2023 - Division T

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All legislation and regulation impacting fixed annuities. Department of Labor- Improving Investment Advice for Workers & Retirees (ZRIN 1210-ZA29). S. 1770, the Retirement Security and Savings Act. H.R. 2954, the Securing a Strong Retirement Act. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022. H.R. 2954, the Securing a Strong Retirement Act. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022. S. 4808, the Enhancing American Retirement Now Act. S. 4353, the Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. H.R. 2617, the Consolidated Appropriations Act, 2023 - Division T Support for extending the required minimum distribution age to 75. Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All issues related to the tax treatment of life insurance, annuities and retirement accounts. S. 1770, the Retirement Security and Savings Act. H.R. 2954, the Securing a Strong Retirement Act. H.R. 6746, the Lifetime Income For Employees (LIFE) Act of 2022. S. 4808, the Enhancing American Retirement Now Act. H.R. 2617, the Consolidated Appropriations Act, 2023 - Division T Support for extending the required minimum distribution age to 75. Support for expanding qualified longevity annuity contracts.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE