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Legislative Progress
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Enhancing American Retirement Now Act or the EARN Act This bill revises or establishes new tax provisions relating to retirement plans for individuals, retirees, public safety officers and military personnel, disaster relief, and employer plans. The bill revises various provisions relating to individual retirement plans, including provisions to (1) establish a safe harbor for automatic enrollment plans; (2) allow a refundable income tax credit, up to $1,000, for retirement savings contributions; (3) allow penalty-free withdrawals from plans for emergency expenses; (4) modify age requirements for catch-up provisions; (5) allow penalty free withdrawals from plans in domestic abuse cases; (6) allow transfers of plans (portability); and (7) modify the age requirement for ABLE programs for disabled individuals. The bill makes changes to plans for retirees, including by (1) increasing the age for the start of mandatory plan distributions, (2) reducing the excise tax on certain accumulations in qualified retirement plans, (3) recovering retirement plan overpayments, (4) modifying certain Roth IRA distribution requirements, and (5) allowing plan distributions for individuals with a terminal illness. The bill modifies provisions relating to retirement plans of public safety offices and military personnel. It allows (1) small employers a tax credit for establishing military spouse retirement plans, (2) penalty-free distributions to firefighters, (3) a tax exclusion for certain disability-related payment for first responders, and (4) an exemption from the early withdrawal penalty for distributions to certain state and local corrections employees. The bill establishes special tax rules for the use of retirement funds for federally declared disasters. The bill also modifies or establishes requirements relating to employer plans, including (1) allowing a tax credit for small employers with respect to safe harbor requirements for retirement plans, (2) increasing the credit limitation for small employer pension plan startup costs, (3) reforming family attribution rules, (4) providing for starter 401(k) plans for employers with no retirement plan, (5) allowing a tax credit for small employers that adopt an automatic portability arrangement, (6) modifying Internal Revenue Service mortality tables, (7) extending the period for transferring excess pension assets to retiree heath accounts, and (8) deferring the tax on certain sales of employer stock to employee stock ownership plans sponsored by S corporations. The bill modifies provisions relating to the retirement of U.S. Tax Court judges, including participation in the Thrift Savings Plan.
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Filing registrants (61)
Placed on Senate Legislative Calendar under General Orders. Calendar No. 480.
Committee on Finance. Original measure reported to Senate by Senator Wyden. With written report No. 117-142.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2023 · second_quarter · Retirement
Retirement Security Issues House and Senate Budget Reconciliation bill HR3962 Securing and Enabling Commerce Using Remote Online Notarization Act (117th Congress) HR4865 Registered Index Linked Annuity (RILA) Act (117th Congress) S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act (117th Congress) S. 4808 Enhancing American Retirement Now (EARN) (117th Congress)
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Retirement
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
2022 · third_quarter · Insurance
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
2022 · third_quarter · Financial Institutions/Investments/Securities
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.
2022 · fourth_quarter · Retirement
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
| S 4024 |
117th |
| Related bill |
| S 3993 | 117th | Related bill |
| S 331 | 117th | Related bill |
| S 2583 | 117th | Related bill |
| S 2256 | 117th | Related bill |
| S 1889 | 117th | Related bill |
| S 1870 | 117th | Related bill |
| S 1272 | 117th | Related bill |
| S 1143 | 117th | Related bill |
| HR 9252 | 117th | Related bill |
| HR 8986 | 117th | Related bill |
| HR 7146 | 117th | Related bill |
| HR 6241 | 117th | Related bill |
| HR 4164 | 117th | Related bill |
| HR 2953 | 117th | Related bill |
| HR 2951 | 117th | Related bill |
| HR 2943 | 117th | Related bill |
| HR 2917 | 117th | Related bill |
| HR 2909 | 117th | Related bill |
| HR 1453 | 117th | Related bill |
| HR 1219 | 117th | Related bill |
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: $160,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Financial Institutions/Investments/Securities
Issues/Topics Child Tax Credit Earned Income Tax Credit Workplace Investment Opportunity Act Social Security solvency Social Security claiming Small business procurement reform Small business access to capital SBIR/STTR reauthorization SBA 7(a) program SBA reauthorization SBA SBIC program SBA entrepreneurial development programs SBA SBLC moratorium Retirement earnings test Small business competitiveness Small business child care Supply chain resilience Emergency savings Workplace retirement savings Corporate governance Cryptocurrency Bills H.R. 2954, the Securing a Strong Retirement Act S. 2601, the Strengthening Financial Security Through Short-Term Savings Accounts Act S. 2602, the Retirement Security Flexibility Act H.R. 6217 / S. 2690, the Expanding Access to Credit for Small Businesses Act H.R. 652 / S. 3109, the RAMP for Innovators Act S. 3896, the Empowering Women in Small Business Act H.R. 6347, the Military Spouse Entrepreneurship Act S. 4353, the RISE & Shine Act H.R. 7687 / S. 384, the 21st Century Entrepreneurship Act S. 4310, the Emergency Savings Act H.R. 4346, the CHIPS and Science Act S. 4808, the EARN Act S. 4900, the SBIR and STTR Extension Act
Client expense: $960,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Government Issues
The Employee Retention Tax Credit Reinstatement Act (H.R. 6161) Universal Giving Pandemic Response and Recovery Act (S. 618/H.R. 1704) WORK NOW Act (S. 740) To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions (H.R. 2909) Enhancing American Retirement Now Act (S. 4808), provisions related to the Legacy IRA Act Securing a Strong Retirement Act of 2022 (H.R. 2954), provisions related to the Legacy IRA Act
Client expense: $90,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2022 · fourth_quarter · Financial Institutions/Investments/Securities
Issues/Topics Child Tax Credit Earned Income Tax Credit Workplace Investment Opportunity Act Social Security solvency Social Security claiming Small business procurement reform Small business access to capital SBIR/STTR reauthorization SBA 7(a) program SBA reauthorization SBA SBIC program SBA entrepreneurial development programs SBA SBLC moratorium Retirement earnings test Small business competitiveness Small business child care Supply chain resilience Emergency savings Workplace retirement savings Corporate governance Cryptocurrency Bills H.R. 2954, the Securing a Strong Retirement Act S. 2601, the Strengthening Financial Security Through Short-Term Savings Accounts Act S. 2602, the Retirement Security Flexibility Act H.R. 6217 / S. 2690, the Expanding Access to Credit for Small Businesses Act H.R. 652 / S. 3109, the RAMP for Innovators Act S. 3896, the Empowering Women in Small Business Act H.R. 6347, the Military Spouse Entrepreneurship Act S. 4353, the RISE & Shine Act H.R. 7687 / S. 384, the 21st Century Entrepreneurship Act S. 4310, the Emergency Savings Act H.R. 4346, the CHIPS and Science Act S. 4808, the EARN Act S. 4900, the SBIR and STTR Extension Act
Client expense: $870,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Defined contribution plan catch up contributions for pilots; Securing a Strong Retirement Act, H.R. 2954; Enhancing American Retirement Now Act , S. 4808; Airline Pilots Retirement Security Act, H.R. 3038, Roth IRA rollover provisions in the Reconciliation package, Treasury enforcement of 2006 PPA provision regarding establishment of new DB plans
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
S.4808 - Enhancing American Retirement Now Act: Provisions related to enhancement of 403(b) plans. H.R.2954 - Securing a Strong Retirement Act of 2021: Provisions related to enhancement of 403(b) plans (Section 105). 87 FR 73822 Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights: Provisions related to nullification of DOL ESG Rule.
Client expense: $90,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
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
2022 · fourth_quarter · Insurance
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
2022 · fourth_quarter · Retirement
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
2022 · fourth_quarter · Taxation/Internal Revenue Code
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
2022 · fourth_quarter · Retirement
HR 5376 Build Back Better Act. Issue: automatic retirement plans; paid family and medical leave. Consolidated Appropriations Act of 2023. Issue: retirement savings. PL 116-94 The Further Consolidated Appropriations Act of 2020. Issue: implementation of the SECURE Act. S 1870 the Enhancing Emergency and Retirement Savings Act of 2021. Issue: retirement accounts. HR 2954/S 1770 Securing a Strong Retirement Act (SECURE 2.0) / Retirement Security and Savings Act. Issue: retirement savings. S 1703 The Improving Access to Retirement Savings Act of 2021: retirement plans. HR 804/S 248 FAMILY Act. Issue: paid family and medical leave. S 4808 The Enhancing American Retirement Now (EARN) Act. Issue: retirement. Issues related to retirement security including: retirement plan standards, savings initiatives, best interest standard of care, lifetime income opportunities and pension reform.
Client expense: $160,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Railroads
Issues related to Infrastructure Investment and Jobs Act; Issues related to truck size and weight; Issues related to modal equity, transportation funding and user fees that subsidize trucks by funding HTF through General Revenue Fund transfers; Issues related to safety technology- including air break testing, automated track inspection, trip optimizer, and safety pilot programs; Issues related to rail operations and service; Issues related to supply chain concerns; Issues related to rail crossings, rail title, Section 130 funding; Issues related to automation; Issues related to Amtrak, passenger rail and high speed rail; Issues related to rail labor, PEB, and collective bargaining; Issues related to rail economic regulation; Railroad Right of Way issues; Issues before the STB, Pan Am acquisition, Amtrak, Forced Switching, Rail Service, Additional Service Reports, First Mile Last Mile Data, Final Offer Rate Review; Issues related to alternative fuels in locomotives research; Federal Maritime Commission Transportation Data Initiative - related to freight rail data; HR 8294 - THUD Appropriations section and items related to transportation funding; S. 1658 Pump for Nursing Mother Act - related to exemptions in locomotive cabs; PL117-80 Continuing Appropriations through December 16, 2022; S.J. Res 61 and H.J. Res 95 Joint resolutions of issues in a railway labor agreement dispute; S. 4808 Senate Coast Guard actions related to bridge automation; H.J.Res. 100 and H.Con.Res. 119 related to rail labor agreements and additional paid days off; H.R. 2617 Omnibus Appropriations Bill;
Client expense: $260,000 · Firm income: Not reported
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Surface Transportation Board (STB), White House Office
2022 · fourth_quarter · Retirement
Retirement security issues concerning fraternal benefit societies, including Securing a Strong Retirement Act, HR 2954/Enhancing American Retirement Now Act, S. 4808.
Client expense: Not reported · Firm income: $170,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Tax issues concerning financial services and products, long-term care, retirement policy, tax-exempt organizations, and fraternal benefit societies, including H.Con.Res. 65/S.Con.Res. 10, and Securing a Strong Retirement Act, HR 2954/Enhancing American Retirement Now Act, S. 4808.
Client expense: Not reported · Firm income: $170,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Retirement policy, including relevant provisions in the original bills (H.R. 2954, the Securing a Strong Retirement Act of 2022, S. 4353, the RISE & SHINE Act, and S. 4808, the Enhancing American Retirement Now Act) and in H.R. 2617, the Consolidated Appropriations Act, 2023, and relevant provisions of S. 4973, the Retirement Savings Modernization Act; retirement savings enhancements, including relevant provisions in the original bills (H.R. 2954, the Securing a Strong Retirement Act of 2022, S. 4353, the RISE & SHINE Act, and S. 4808, the Enhancing American Retirement Now Act) and in H.R. 2617, the Consolidated Appropriations Act, 2023; e-delivery, including relevant provisions of H.R. 9570, the Improving Disclosure for Investors Act of 2022; emergency savings accounts; auto-portability; Environmental, Social, and Governance (ESG) legislation/regulation; ERISA plan investment options, including cryptocurrencies and relevant provisions of S. 4973, the Retirement Savings Modernization Act; remote notarization, including relevant provisions of H.R. 3962, the Securing and Enabling Commerce Using Remote and Electronic Notarization Act of 2022
Client expense: $530,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2022 · fourth_quarter · Government Issues
The Employee Retention Tax Credit Reinstatement Act (H.R. 6161) Universal Giving Pandemic Response and Recovery Act (S. 618/H.R. 1704) WORK NOW Act (S. 740) To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions (H.R. 2909) Enhancing American Retirement Now Act (S. 4808), provisions related to the Legacy IRA Act Securing a Strong Retirement Act of 2022 (H.R. 2954), provisions related to the Legacy IRA Act
Client expense: $70,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2022 · fourth_quarter · Retirement
Retirement savings provisions in H.R. 2617, the Consolidated Appropriations Act of 2303. S. 4808, the Enhancing American Retirement Now Act, and S. 4353, the Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act.
Client expense: $960,000 · Firm income: Not reported
Government targets: SENATE
2022 · fourth_quarter · Retirement
H.R. 2954, Securing a Strong Retirement Act of 2021 H.R. 7151, Ensuring Sound Guidance Act H.R. 7780, Mental Health Matters Act S. 1770, Retirement Security and Savings Act of 2021 S. 4219, Employee and Retiree Access to Justice Act of 2022 S. 4353, Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act S. 4808, Enhancing American Retirement Now Act or the EARN Act Notice of Proposed Rulemaking, Extension of Comment Period, Pension Benefit Guaranty Corporation; Actuarial Assumptions for Determining an Employers Withdrawal Liability (87 Fed. Reg. 67,853, November 10, 2022) Proposed Rule, Employee Benefits Security Administration; Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) (87 Fed. Reg. 45,204-45,232, July 27, 2022) Various issues relating to multiemployer pension plans; the multiemployer pension recapitalization and reform plan (MPRRP); single employer defined contribution plans and defined benefit plans; fiduciary investment duties and fiduciary status; prohibited transaction exemption procedures; prohibited transaction exemption 84-14; remote notarization; in-service distribution and early retirement subsidies; e-delivery of retirement plan disclosures and notices; funding for single employer pension plans; remote notarization and remote witnessing procedures; brokerage windows in self-directed retirement plans; U.S. Department of Labors review of the definition of investment advice fiduciary; auto-portability of retirement plans; Implementation of Internal Revenue Code Section 411(d)(6), relationship to in-service early retirement Distributions
Client expense: $20,990,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Treasury, Dept of
2022 · fourth_quarter · Retirement
Single-Employer Pension Plans. Pension Benefit Guaranty Corporation Single-Employer Pension Plan Premiums. Implementation of the Retirement Security & Savings Act of 2021. Implementation of the Securing a Strong Retirement Act of 2021. H.R. 4380 - Pension and Budget Integrity Act. H.R. 5891 - Retirement Improvement and Savings Act (RISE Act), 2022. S. 4353 - Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act (RISE & SHINE Act). S. 4808 - Enhancing American Retirement Now Act (EARN Act). H.R. 2954 - Securing a Strong Retirement Act of 2022. H.R. 2617 - Consolidated Appropriations Act, 2023 - Division T, Secure 2.0 Act.
Client expense: $3,950,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Pension issues affecting municipal bonds or public pensions. Proposals related to unclaimed retirement savings. HR 2954, Securing a Strong Retirement Act of 2021 and S. 1770, Retirement Security & Savings Act. S. 4808, the Enhancing American Retirement Now (EARN) Act, and S. 4353, the RISE and SHINE Act, Division T of the Consolidated Appropriations Act, 2023 (H.R. 2617, P.L. 117-328).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Proposals related to ownership of unclaimed savings bonds; H.R. 4085/S. 2854, the Unclaimed Savings Bond Act of 2021. Proposals related to increasing educational savings in and expanding access to 529 college savings plans, or impacting Code section 529; H.R. 2171, S. 905, Division T of the Consolidated Appropriations Act, 2023 (H.R. 2617, P.L. 117-328). Proposals to broaden access for ABLE plans, increasing the age for date of onset of disability under Section 529A; H.R. 1219, S. 331. S. 4808, the Enhancing American Retirement Now (EARN) Act, and S. 4353, the RISE and SHINE Act. Division T of the Consolidated Appropriations Act, 2023 (H.R. 2617, P.L. 117-328).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
H.R. 2954, Securing a Strong Retirement Act of 2021, all provisions; S. 306, SECURE Act, all provisions; S. 4808, EARN Act, all provisions; S. 4353, RISE & SHINE Act, all provisions.
Client expense: $1,010,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Issues related to retirement legislation -- SECURE Act (H.R. 1994) and EARN Act (S. 4808).
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to retirement legislation -- SECURE Act (H.R. 1994) and EARN Act (S. 4808).
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
S. 4808, Enhancing American Retirement (EARN) Act S. 243, Legacy IRA Act
Client expense: $100,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Banking
Implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act; S.4808, Enhancing American Retirement Now (EARN) Act; S.910, SAFE Banking Act of 2021; S.4241,Investor Democracy is Expected (INDEX) Act; S.4353, Enhancing American Retirement Now (EARN) Act; H.R.2617, Consolidated Appropriations Act, 2023
Client expense: Not reported · Firm income: $10,000
Government targets: SENATE
2022 · fourth_quarter · Retirement
Issues related to retirement security, including H.R. 2954, the Securing and Strong Retirement Act of 2021, S. 1770, the Retirement Security and Savings Act, and S. 4808, the Enhancing American Retirement Now Act.
Client expense: $640,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Retirement Security Issues House and Senate Budget Reconciliation bill HR3962 Securing and Enabling Commerce Using Remote Online Notarization Act HR4865 Registered Index Linked Annuity (RILA) Act S.4343 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act S. 4808 Enhancing American Retirement Now (EARN)
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Legislative services related to life insurance and banking taxation issues, H.R. 2617, Consolidated Appropriations Act, 2023, Securing a Strong Retirement Act of 2021, and S. 4808, Enhancing American Retirement Now Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
H.R. 6738, Retirement Tax Credit Parity for Cooperatives and Charities Act H.R 2954, the Securing a Strong Retirement Act (SECURE 2.0) H.R. 7310, the Protecting Americas Retirement Security Act S. 4353, the Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act. S. 4808, the Enhancing American Retirement Now (EARN) Act, passed by Senate Finance Committee on June, 22 2022 Draft retirement savings proposals H.R. 2617 - Consolidated Appropriations Act, 2023; Retirement provisions impacting defined-contribution and defined benefit plan
Client expense: $716,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Social Security Cost of Living Adjustment (COLA). The Fair COLA for Seniors Act (H.R. 4315): Proposal to adopt the Consumer Price Index for the Elderly (CPI-E) for the purpose of determining COLAs for Social Security beneficiaries. Social Security Expansion. The Social Security 2100 Act: A Sacred Trust (H.R. 5723 and S. 3071): Proposals to improve benefits and to strengthen Social Security's financing by altering the payroll tax cap, among other changes. The Social Security Expansion Act (S. 4365 and H.R. 8005): A bill to enhance Social Security benefits and ensure the long-term solvency of the Social Security program. The Safeguarding American Families & Expanding Social Security Act of 2021 (S. 3070): Various provisions updating and modernizing Social Security benefits and extending solvency of the Social Security Trust Funds. Protecting and Preserving Social Security Act (H.R. 8467 and S. 4583): A bill to adopt the Consumer Price Index for the Elderly (CPI-E) for the purpose of determining COLAs for Social Security beneficiaries and to ensure the long-term solvency of the Social Security program by altering the payroll tax cap. Caregiver Social Security Credits. The Social Security Caregiver Credits Act (H.R. 3632 and S. 1955): Proposal to provide Social Security wage credits for individuals who reduce their participation in the workforce or leave the workforce to provide care to specified family members and relatives. Social Security Government Pension Offset and Windfall Elimination Provision. The Social Security Fairness Act of 2021 (H.R. 82 and S. 1302) and the Public Servants Protection and Fairness Act of 2021 (H.R. 2337): Proposals to repeal or modify the Government Pension Offset and Windfall Elimination Provision. Social Security Notch. (No bill): Proposals to ensure that Social Security benefits for individuals born in 1960 and 1961 are not reduced as a result of the coronavirus-related drop in the average wage index. Protecting Seniors from Garnishment. (No bill): Proposal to protect Social Security beneficiaries from having their Social Security benefits garnished to recover unpaid student loans. Social Security Disability Insurance Claim Adjudication. (H.J. Res. 38): Joint resolution nullifies the rule finalized by the Social Security Administration on November 16, 2020, that outlines when its administrative appeals judges may hold hearings and issue decisions on individual cases. Currently, these judges serve an appellate function where they review, at the request of Social Security claimants, the decisions of the administrative law judges who issue decisions in individual cases. Social Security Overpayments. (No bill): Proposals to protect retirees, survivors and people with disabilities from being forced to repay extra Social Security and Supplemental Security Income (SSI) benefits they received because of the COVID-19 pandemic. Strengthening Beneficiaries Rights. (No bill): Various proposals relating to the protection and rights available to Social Security and Supplemental Security Income beneficiaries. Social Security Benefit Statements. The Know Your Social Security Act (H.R. 4143 and S. 2204): Legislation to implement section 1143 of the Social Security Act by clarifying the Social Security Administration is required to mail annual benefit statements to all workers over age 25. Supplemental Social Security (SSI) Program. The Supplemental Social Security Income Restoration Act (H.R. 3824 and S. 2065): Legislation to strengthen and restore the Social Security Income (SSI) program. Retirement plan distribution: IRS Notice 2021-40 relating to Physical Presence Requirement for Spousal Consents. House Committee on Aging. (H. Res. 583): A Resolution amending the Rules of the House to reestablish a Permanent Select Committee on Aging. Retirement plan fiduciary rule. (No bill or regulation): supporting the Department of Labor moving forward with a modernization of the fiduciary rule and any supporting regulatory changes. Social Security Administration. The Improving Social Securitys Service to Victims of Identity Theft Act (S. 3684 and H.R. 7274): Improving Social Security's service to victims of identity theft by requiring the Social Security Administration to provide a single point of contact for any individual whose Social Security account number has been misused. Social Security Administration: Letter to President Biden requesting the creation of a Beneficiary Advocate within the Social Security Administration. Employer-sponsored Retirement Plan Expansion: (Public Law 117-73): Pertaining to Division T: Security 2.0 Act of 2022: Womens Retirement Protection Act (S. 2446 and H.R. 4678): Provisions improving retirement security for women by expanding eligibility for employer-sponsored plans to more part-time workers; Security a Strong Retirement Act (H.R. 2954): Provisions relating to expanding the SAVERS tax credit for low-income workers saving for retirement and the lost-plan pension registry; Retirement Improvement and Savings Enhancement Act of 2021 (RISE Act) (H.R. 5891): Provisions relating to improving retirement savings; Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act (RISE & SHINE Act) (S. 4353): Provisions relating to protections for retirement savers; Enhancing American Retirement Now Act of 2022 (EARN Act) (S. 4808): Provisions relating to expanding the SAVERS tax credit for low-income workers saving for retirement, lost-plan registry and increasing asset limits for Supplemental Security Income (SSI) beneficiaries saving for retirement.
Client expense: Not reported · Firm income: $37,000
Government targets: Administration on Aging, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Treasury, Dept of
2022 · fourth_quarter · Retirement
H.R. 2954: Securing a Strong Retirement Act S. 1870 / H.R. 7146: Enhancing Emergency and Retirement Savings Act S. 4353: Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act S. 4808: Enhancing American Retirement Now (EARN) Act H.R. 2617: Consolidated Appropriations Act, 2023, Division T - SECURE 2.0 Act of 2022 No Bill Number: Issues related to retirement security
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
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: $480,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
H.R. 2954 - Securing a Strong Retirement Act of 2021, S. 4808 - Enhancing American Retirement Now Act: Provisions related to retirement, defined contribution and defined benefit plans. H.R. 7203 - The Wally Bunker Healthcare Enhancement for Local Public Safety (HELPS) Retirees Improvement Act of 2022: Provisions related to pensions and health care.
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
General tax issues related to mutual funds and ETFs Issues related to the Retirement Security and Savings Act (S. 1770) Issues related to allowing collective investment trusts in 403(b) plans, including the Public Service Retirement Fairness Act (H.R. 2741) and the Consolidated Appropriations Act of 2023, Division T (H.R. 2617) Issues related to the Securing a Strong Retirement Act (H.R. 2954) Issues related to the RISE and SHINE Act (S. 4353) Issues related to the Enhancing American Retirement Now (EARN) Act (S. 4808)
Client expense: $470,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Issues in support of providing for electronic delivery of ERISA mandated retirement information Issues related to tax incentives for retirement savings, including the further use of Roth options Issues related to employee benefit plan administration including automatic enrollment, required minimum distributions, missing participants, portability, emergency savings, and coverage proposals Issues related to the Retirement Security and Savings Act (S. 1770) Issues related to allowing collective investment trusts in 403(b) plans, including the Public Service Retirement Fairness Act (H.R. 2741) and the Consolidated Appropriations Act of 2023, Division T (H.R. 2617) Issues related to the Securing a Strong Retirement Act (H.R. 2954) Issues related to performance benchmarks in the case of designated investment alternatives Issues related to access to investment opportunities and the provision of advice in retirement plans Issues related to the Retirement Improvement and Savings Enhancement (RISE) Act (H.R. 5891) Issues related to the RISE and SHINE Act (S. 4353) Issues related to the Enhancing American Retirement Now (EARN) Act (S. 4808)
Client expense: $470,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Financial Institutions/Investments/Securities
Issues related to systemic risk regulation and non-bank financial intermediation including the FSOC Improvement Act (H.R. 3899) Issues related to ETF regulation Issues related to municipal bonds and the structure of the municipal securities market Issues related to equity market structure matters Issues related to fund disclosure and investor experience Issues related to corporate governance, including ESG and proxy process, including the INDEX Act (S. 4241, H.R. 8521) Issues related to fixed income funds, money market funds, including the Consumer Financial Choice and Capital Markets Protection Act of 2021 (S. 2684) Issues related to index funds Issues related to access to investment opportunities Issues related to diversity in the financial services industry, including the Diverse Investment Advisors Act Issues in support of providing for electronic delivery of fund information Issues related to allowing collective investment trusts in 403(b) plans, including the Public Service Retirement Fairness Act (H.R. 2741) and the Consolidated Appropriations Act of 2023, Division T (H.R. 2617) Issues related to the Securing a Strong Retirement Act (H.R. 2954) Issues related to the EARN Act (S. 4808)
Client expense: $470,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Insurance
Legislation and rulemaking affecting annuities, variable life products and retirement savings including Biden Administration and Congressional proposals on tax reform. DOL - EBSA - Cybersecurity Guidance for Plan Sponsors, Fiduciaries, Record Keepers and Participants. DOL - EBSA - PTE 2020-02 - Improving Investment Advice for Workers & Retirees. DOL - EBSA - Financial Factors in Selecting Plan Investments - ZRIN 1210-AB95. DOL - EBSA - Improving Investment Advice for Workers and Retirees - ZRIN 1210-ZA29. DOL - EBSA - Pension Benefit Statements-Lifetime Income Illustrations - RIN 1210-AB20. DOL - EBSA - Fiduciary Duties Regarding Proxy Voting and Shareholder Rights - RIN 1210-AB91. DOL - OSEC - Rescission of Department of Labor Rule on Guidance (29 CFR Part 89 - RIN 1290-AA41). DOL - EBSA - Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Consultants, Insurance Companies, and Investment Company Principal Underwriters. DOL - EBSA - Definition of the Term Fiduciary - RIN 1210-AC02. DOL - EBSA - Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights - RIN 1210-AC03/29 CFR 2550. DOL - EBSA - RFI on Possible Agency Actions to Protect Life Savings and Pensions from Threat of Climate-Related Financial Risk - RIN 1210-ZA30. DOL - EBSA - Compliance Assistance Release 2022-01 to 401(k) Plan Fiduciaries on Use of Cryptocurrencies - March 10, 2022. DOL - EBSA - Proposed Rule to Amend Procedures Governing the Filing and Processing of Prohibited Transaction Exemption (PTE) Applications - RIN 1210-ACO5. DOL - Wage and Hour Division - Employee or Independent Contractor Classification Under the Fair Labor Standards Act -- 87 FR 62218/RIN 1235-AA43. DOL - EBSA - Employee Benefits Security - Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) - 29 CFR Part 2550/Z-RIN 1210 ZA07. DOL - EBSA - Voluntary Fiduciary Correction - 29 CFR Parts 2560 and 2570/RIN 1210-AB64. EOP - Executive Order on Climate-Related Financial Risk. EOP - Amending Executive Order 13959 - Addressing the Threat from Securities Investments That Finance Communist Chinese Military Companies (E.O. 13974 of Jan 13, 2021 - 86 FR 4875). EOP - Executive Order 13990 - Protecting Public Health and the Environment and Restoring Science to Tackle the Climate Crisis (Federal Register/Vol. 86, No. 14 - Monday, January 25, 2021). FINRA - Comment on Lessons From the COVID-19 Pandemic (Regulatory Notice 20-42). FINRA - Request for Comment on Effective Practices and rule Enhancements for Sales Practice Obligations for Complex Products and Options (Regulatory Notice 22-08). 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. DOL implementation of Division O of the Further Consolidated Appropriations Act 2020 (Public Law No: 116-94). Treasury/IRS implementation of Division O of the Further Consolidated Appropriations Act 2020 (Public Law No: 116-94). SEC - Implementation and Enforcement of Regulation BI and Form CRS. SEC implementation of Division O of the Further Consolidated Appropriations Act 2020 (Public Law No: 116-94). SEC - Reporting Threshold for Institutional Investment Managers - RIN 3235-AM65. SEC - Request for Information and Comments on Broker-Dealer and Investment Adviser Digital Engagement Practices, Related Tools and Methods, and Regulatory Considerations and Potential Approaches; Information and Comments on Investment Adviser Use of Technology to Develop and Provide Investment Advice - RIN 3235-AN00 (Release Nos. 34-92766; IA-5833; File No. S7-10-21). SEC - FINRA - Proposed Rule Change to Amend FINRA Rule 2231 (Customer Account Statements) - SR-FINRA-2021-024. SEC - FINRA - Proposed Rule Change to Extend the Effectiveness of Temporary FINRA Rule 3110.17 - SR-FINRA-2021-023. SEC - Staff Bulletin: Standards of Conduct for Broker-Dealers and Investment Advisers Account Recommendations for Retail Investors - March 29, 2022. SEC - Proposed Rule Enhancement and Standardization of Climate-Related Disclosures for Investors (17 CFR 210, 229, 232, 239, and 249, RIN 3235-AM87). The Lifetime Income for Employees Act (H.R. 6746 - 117th Congress). The American Infrastructure Bonds Act (S.1308 - 117th Congress). The Financial Factors in Selecting Retirement Plan Investment Act (S.1762/H.R. 3387-117th Congress). The Improving Access to Retirement Savings Act of 2021 (S.1703 - 117th Congress). The INVEST in America Act (H.R. 3684 - 117th Congress). The Local Infrastructure Financing Tools (LIFT) Act (HR 2634 - 117th Congress). The Protecting the Right to Organize (PRO) Act (S. 420/H.R. 842-117th Congress). The Retirement Parity for Student Loans Act (S.1443/HR 2917 - 117th Congress). The Retirement Savings Lost and Found Act (S.1730 - 117th Congress). The Retirement Security and Savings Act of 2021 (S.1770 - 117th Congress). The Secure and Fair Enforcement (SAFE) Banking Act (S.910/H.R. 1996-117th Congress). The Securing a Strong Retirement Act (H.R.2954 - 117th Congress). The Securing and Enabling Commerce Using Remote and Electronic Notarization Act (S.1625/H.R. 3962 - 117th Congress). Womens Retirement Protection Act (S.2446/H.R. 4678 - 117th Congress). The Empowering States to Protect Seniors from Bad Actors Act (H.R. 5914 - 117th Congress). The Retirement Improvement and Savings Enhancement (RISE) Act (H.R. 5891 - 117th Congress). The Registration for Index-Linked Annuities (RILA) Act (S.3198/H.R. 4865 - 117th Congress). The Automatic Reenroll Act (S.3712/H.R. 6782 -117th Congress). The E-SIGN Modernization Act of 2022 (S.3715 - 117th Congress). The Lifetime Income for Employees Act (H.R. 6746 - 117th Congress). The Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act (S.4353 - 117th Congress). The Protecting Americas Retirement Security Act (H.R.7310 - 117th Congress). The Primary Regulators of Insurance Vote Act (S.4110/H.R.3099 - 117th Congress). The American Data Privacy and Protection Act (H.R.8152 - 117th Congress). The Employee and Retiree Access to Justice Act (S.4129/H.R.7740 - 117th Congress). The Enhancing American Retirement Now (EARN) Act (S.4808 - 117th Congress). The Consolidated Appropriations Act, 2023 - Division T and Division AA, Title I, Section 101 (H.R. 2617 - 117th Congress). The General Accounts Product Clarifications Act (H.R.9515 - 117th Congress). The Retirement Savings for Americans Act of 2022 (S.5271 - 117th Congress).
Client expense: $190,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2022 · fourth_quarter · Retirement
Expanding HELPS benefits for retirees. Opposing efforts to undermine public pensions. H.R. 2954, Securing a Strong Retirement Act of 2022 H.R.521/S.129, FAIR Retire Act H.R. 82/S. 1302, Social Security Fairness Act H.R. 2337, Public Servants Protection and Fairness Act of 2021 S. 4808, EARN Act S. 4353, RISE & SHINE Act HR 2617, FY23 Consolidated Appropriations Act
Client expense: $126,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Health Issues
H.R. 1364, Parity Enforcement Act of 2021, all provisions H.R. 2617, Consolidated Appropriations Act, 2023, provisions related to funding autism research and services at the National Institutes of Health, Centers for Disease Control and Prevention, Health Resources and Services Administration; assistive technology programs and special education at the Department of Education; the congressionally directed medical research autism research program; and the Missing Americans Alert Program, as amended by Kevin and Avontes Law; provision related to modification of the age requirement for qualified ABLE programs; provisions related to mental health and substance abuse disorder parity implementation; provision related to bans of devices for one or more intended uses H.R. 6075, HEADs UP Act of 2021, all provisions H.R. 6783/S.4198, Autism Family Caregivers Act of 2022, all provisions H.R. 7233, KIDS CARE Act, provisions related to receiving health care services in school and through telehealth, and ensuring children receive timely access to care H.R. 7254, Mental Health Justice and Parity Act of 2022, all provisions H.R. 7666, Restoring Hope for Mental Health and Well-Being Act of 2022, all provisions H.R. 7667, Food and Drug Amendments of 2022, provision related to bans of devices for one or more intended uses H.R. 7900, National Defense Authorization Act for Fiscal Year 2023, provision related to Department of Defense Autism Care Demonstration program H.R. 8236, Department of Defense Appropriations Act, 2023, provision related to congressionally directed medical research autism research program H.R. 8256, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2023, provision related to funding under Kevin and Avonte's Law H.R. 8282, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023, provisions related to autism-related programs funded by USAID H.R. 8295, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2023, provisions related to funding autism research and services at the National Institutes of Health, Centers for Disease Control and Prevention, Health Resources and Services Administration, and assistive technology programs and special education at the Department of Education H.R. 8907, Kevin and Avonte's Law Reauthorization Act of 2022, all provisions S.331, ABLE Age Adjustment Act, all provisions S.4102, SSI Savings Penalty Elimination Act, all provisions S.4170, Mental Health Reform Reauthorization Act of 2022, all provisions S.4348, Food and Drug Administration Safety and Landmark Advancements Act of 2022, provision related to banned devices S.4543, James M. Inhofe National Defense Authorization Act for Fiscal Year 2023, provision related to Department of Defense Autism Care Demonstration program S.4808, Enhancing American Retirement Now Act, provision related to modification of age requirement for qualified ABLE programs S.4885, Kevin and Avonte's Law Reauthorization Act of 2022, all provisions Implementation of P.L. 117-81, National Defense Authorization Act for Fiscal Year 2022, provisions related to Autism Care Demonstration program A bill not introduced related to Fiscal Year 2023 appropriations by the Senate, provisions related to funding autism research and services at the National Institutes of Health, Centers for Disease Control and Prevention, Health Resources and Services Administration; assistive technology programs and special education at the Department of Education; and the congressionally directed medical research autism research program A bill not yet introduced related to transition planning for autistic individuals Advocacy with the Department of Education related to improving transition services for autistic students Advocacy with the Department of Labor related to increased employment opportunities for autistic individuals
Client expense: $90,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institute of Mental Health (NIMH), Natl Institutes of Health (NIH), SENATE, U.S. Agency for International Development (USAID)
2022 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to historic preservation, Code Section 170(h) H.R.5376 Inflation Reduction Act of 2022 S4808: Earn Act H.R. 2617 Consolidated Appropriations Act, 2023
Client expense: Not reported · Firm income: $580,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
HR2954 Securing a Strong Retirement Act of 2021 To increase retirement savings, simplify and clarify retirement plan rules, and for other purposes. S1770 Retirement Security and Savings Act of 2021 To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. S1870 The Enhancing Emergency and Retirement Savings Act of 2021 The bill is designed to allow DC participants and IRA savers to take limited, penalty-free withdrawals from their DC plans or IRAs, under the premise of assisting with emergency expenses. This permits penalty-free distributions, up to $1,000, from tax-exempt retirement plans for emergency personal expenses, limited to one distribution in a calendar year. The bill allows repayment to plans of such distributions over a three-year period. S 2583 A bill to amend the Internal Revenue Code of 1986 to provide for rules for the use of retirement funds in connection with federally declared disasters (Cassidy/Menendez): This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution. HR 2741 Public Service Retirement Fairness Act. A bill to generally permit 403(b) plans to invest in collective investment trusts (CIT) S 2452 Wyden SAVERS Credit: This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of individual retirement plans and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. S 2446 Spousal Consent: A summary is in progress. S.4353 Retirement Improvement and Savings Enhancement to Supplement Healthy Investments for the Nest Egg Act. This bill addresses retirement system improvements under ERISA. A summary is in process. EARN Act S 4808: Summary is in Progress HR 9515, General Account Product Clarification Act Summary in process. Bill is intended to amend the Employee Retirement Income Security Act of 1974.
Client expense: $551,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
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 reconciliation language released July 27, 2022, 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, nonqualified deferred compensation, rules on partnership interests held in connection with the performance of services, 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 (S. 4808); Guidance under section 1202 regarding Qualified Small Business Stock; IRS priority guidance plan; E-signature; Tax administration issues, including IRS Priority Practitioner Service line; 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 the backlog, including continued use of surge teams, suspending and keeping suspended automated notices, and offering, extending and expanding scope of 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; IRS Form 1099-K reporting; Trust and estate issues, including portability election simplified method timing extension, foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, trust and estate income tax form e-filing, generation-skipping transfer tax and gift tax forms and instructions improvements, section 2053, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates, electronic filing of estate and gift tax returns, reporting of estimated total value of trust assets; 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, and the corporate alternative minimum tax, updated Schedule UTP on uncertain tax positions; 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, Form 990-PF required disclosures, the Business Master File (BMF) and e-filing initiatives; Executive compensation tax issues, including nonqualified deferred compensation; Individual tax issues, including virtual currency reporting; International tax issues, including 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 245A.
Client expense: $1,340,000 · 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
2022 · fourth_quarter · Financial Institutions/Investments/Securities
Expansion of investment options for 403(b) plans, including: H.R. 2954, Securing a Strong Retirement Act. S. 4808, Enhancing American Retirement Now (EARN) Act. H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022. H.R. 2741, Public Service Retirement Fairness Act of 2021.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Retirement
Proposals related to retirement and retiree health savings and collective investment trusts. Expansion of 403(b) investment options. Issues related to electronic delivery of IRC- and ERISA-mandated statements and disclosures. Proposals related to governmental 457(b) plans. S. 1770, Retirement Security and Savings Act. H.R. 2741, Public Service Retirement Fairness Act of 2020. H.R. 2954, Securing a Strong Retirement Act. H.R. 5891, Retirement Improvement and Savings Enhancement Act of 2021. S. 4808, Enhancing American Retirement Now (EARN) Act. S. 4353, RISE & SHINE Act. H.R. 7203, HELPS Retirees Improvement Act. S. 4312, Police and Fire Healthcare Protection Act of 2020. H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Proposals related to retirement and retiree health savings and collective investment trusts. Expansion of 403(b) investment options. Issues related to electronic delivery of IRC- and ERISA-mandated statements and disclosures. Proposals related to governmental 457(b) plans. S. 1770, Retirement Security and Savings Act. H.R. 2741, Public Service Retirement Fairness Act of 2020. H.R. 2954, Securing a Strong Retirement Act. H.R. 5891, Retirement Improvement and Savings Enhancement Act of 2021. S. 4808, Enhancing American Retirement Now (EARN) Act. S. 4353, RISE & SHINE Act. H.R. 7203, HELPS Retirees Improvement Act. S. 4312, Police and Fire Healthcare Protection Act of 2020. H.R. 2617, Consolidated Appropriations Act of 2023, SECURE 2.0 Act of 2022.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE