MR. PETER SNELL

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); TrumpIRA.gov accounts pursuant to Exec. Order 14403.

Client expense: — · Firm income: $60,000

Matched citations: H.R. 2954

access to the proxy; corporate governance issues; executive compensation; public pension plan accounting and disclosure; investor (trustee) education; SEC state settlements re: bond disclosures; state of municipal securities markets; municipal adviser registration; proxy advisory services; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local governments' retirement systems; infrastructure financing; ESG investments; Federal restrictions on investments of institutional investors; financial transactions tax; regulations implementing restrictions on stimulus aid to state and local governments related to public pensions; Implementation of the SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); NDAA FY26 with major new restrictions on U.S. outbound investments in China, Iran, Russia, Cuba, North Korea and Venezuela; 21st Century ROAD to Housing Act restrictions on large institutional investors purchases of single-family housing.

Client expense: — · Firm income: $60,000

Matched citations: H.R.3383

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); TrumpIRA.gov accounts pursuant to Exec. Order 14403.

Client expense: — · Firm income: $60,000

Matched citations: H.R.3383

infrastructure financing; proxy adviser regulations; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs). INVEST Act (H.R.3383) containing CIT language of H.R. 1013; INVEST Act containing CIT provision; 21st Century ROAD to Housing Act restrictions on large institutional investors purchases of single-family housing.

Client expense: — · Firm income: $60,000

Matched citations: H.R.3383

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; tax deferral of pension contributions and earnings and enforcement of the exclusive benefit rule; application of the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; infrastructure financing; Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations (H.R.397); infrastructure financing; SECURE Act 2.0 (H.R. 1994), its implementation and changes in the IRC to enhance retirement security; financial transaction tax issues; the Coronavirus Aid, Relief, and Economic Security Act (CARES) Act implementation and stimulus checks to retired public employees not covered by Social Security; implementation of SECURE 2.0 Act of 2022; possible sources of revenue associated with the extension of the 2017 Tax Cuts and Jobs Act (TCJA) under the OBBA Budget Reconciliation legislation.

Client expense: — · Firm income: $60,000

Matched citations: H.R.397

general issues pertaining to teacher retirement; student loans; Federal grants covering teacher benefits; impact of COVID-19 on teachers, education support professionals, and public education; infrastructure spending related to schools, education; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded ; implementation of repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO)(HR 82); Tax Credit for Contributions of Individuals to Scholarship Granting Organizations" provision of Budget Reconciliation Legislative Recommendations Related to Tax approved by the House Ways and Means Committee; Administration proposals dealing with the reorganization of the U.S. Department of Education; federal tax incentive included in OBBA budget reconciliation bill to raise funds for families educational expenses, including private school tuition at secular and religious schools, as well as costs incurred for children at public and private schools such as fees, tutoring, educational therapies, transportation, technology and other expenses including homeschooling costs.

Client expense: — · Firm income: $60,000

Matched citations: HR 82

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); TrumpIRA.gov accounts pursuant to Exec. Order 14403.

Client expense: — · Firm income: $60,000

Matched citations: HR 82

access to the proxy; corporate governance issues; executive compensation; public pension plan accounting and disclosure; investor (trustee) education; SEC state settlements re: bond disclosures; state of municipal securities markets; municipal adviser registration; proxy advisory services; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local governments' retirement systems; infrastructure financing; ESG investments; Federal restrictions on investments of institutional investors; financial transactions tax; regulations implementing restrictions on stimulus aid to state and local governments related to public pensions; Implementation of the SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); NDAA FY26 with major new restrictions on U.S. outbound investments in China, Iran, Russia, Cuba, North Korea and Venezuela; 21st Century ROAD to Housing Act restrictions on large institutional investors purchases of single-family housing.

Client expense: — · Firm income: $60,000

Matched citations: S. 424

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); TrumpIRA.gov accounts pursuant to Exec. Order 14403.

Client expense: — · Firm income: $60,000

Matched citations: S. 424

infrastructure financing; proxy adviser regulations; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs). INVEST Act (H.R.3383) containing CIT language of H.R. 1013; INVEST Act containing CIT provision; 21st Century ROAD to Housing Act restrictions on large institutional investors purchases of single-family housing.

Client expense: — · Firm income: $60,000

Matched citations: S. 424

infrastructure financing; proxy adviser regulations; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs). INVEST Act (H.R.3383) containing CIT language of H.R. 1013; INVEST Act containing CIT provision

Client expense: — · Firm income: $60,000

Matched citations: H.R. 1013

access to the proxy; corporate governance issues; executive compensation; public pension plan accounting and disclosure; investor (trustee) education; SEC state settlements re: bond disclosures; state of municipal securities markets; municipal adviser registration; proxy advisory services; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local governments' retirement systems; infrastructure financing; ESG investments; Federal restrictions on investments of institutional investors; financial transactions tax; regulations implementing restrictions on stimulus aid to state and local governments related to public pensions; Implementation of the SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); NDAA FY26 with major new restrictions on U.S. outbound investments in China, Iran, Russia, Cuba, North Korea and Venezuela.

Client expense: — · Firm income: $60,000

Matched citations: H.R. 1013

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383)

Client expense: — · Firm income: $60,000

Matched citations: H.R. 1013

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; tax deferral of pension contributions and earnings and enforcement of the exclusive benefit rule; application of the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; infrastructure financing; Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations (H.R.397); infrastructure financing; SECURE Act 2.0 (H.R. 1994), its implementation and changes in the IRC to enhance retirement security; financial transaction tax issues; the Coronavirus Aid, Relief, and Economic Security Act (CARES) Act implementation and stimulus checks to retired public employees not covered by Social Security; implementation of SECURE 2.0 Act of 2022; possible sources of revenue associated with the extension of the 2017 Tax Cuts and Jobs Act (TCJA) under the OBBA Budget Reconciliation legislation.

Client expense: — · Firm income: $60,000

Matched citations: H.R. 1994

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383)

Client expense: — · Firm income: $60,000

Matched citations: H.R. 2954

infrastructure financing; proxy adviser regulations; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs). INVEST Act (H.R.3383) containing CIT language of H.R. 1013; INVEST Act containing CIT provision

Client expense: — · Firm income: $60,000

Matched citations: H.R.3383

access to the proxy; corporate governance issues; executive compensation; public pension plan accounting and disclosure; investor (trustee) education; SEC state settlements re: bond disclosures; state of municipal securities markets; municipal adviser registration; proxy advisory services; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local governments' retirement systems; infrastructure financing; ESG investments; Federal restrictions on investments of institutional investors; financial transactions tax; regulations implementing restrictions on stimulus aid to state and local governments related to public pensions; Implementation of the SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383); NDAA FY26 with major new restrictions on U.S. outbound investments in China, Iran, Russia, Cuba, North Korea and Venezuela.

Client expense: — · Firm income: $60,000

Matched citations: H.R.3383

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383)

Client expense: — · Firm income: $60,000

Matched citations: H.R.3383

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; tax deferral of pension contributions and earnings and enforcement of the exclusive benefit rule; application of the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; infrastructure financing; Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations (H.R.397); infrastructure financing; SECURE Act 2.0 (H.R. 1994), its implementation and changes in the IRC to enhance retirement security; financial transaction tax issues; the Coronavirus Aid, Relief, and Economic Security Act (CARES) Act implementation and stimulus checks to retired public employees not covered by Social Security; implementation of SECURE 2.0 Act of 2022; possible sources of revenue associated with the extension of the 2017 Tax Cuts and Jobs Act (TCJA) under the OBBA Budget Reconciliation legislation.

Client expense: — · Firm income: $60,000

Matched citations: H.R.397

IRS Governmental plans compliance; IRS Normal Retirement Age regulations; IRS revenue ruling 2006-43; IRS ANPRM on definition of a governmental plan; funding of governmental plans; general pension plan reform; governmental plan accounting and disclosure; disclosure of state death records; tax deferrals related to pension contributions and earnings, including the IRC exclusive benefit rule; applying the Unrelated Business Income Tax (UBIT) to the investment earnings of state and local government retirement systems; Office of State and Local Finance public pension plan interests; the Public Employee Pension Transparency Act (PEPTA); solvency of Multiemployer Plans deliberations; reform/repeal of the windfall elimination provision (WEP) and the Government Pension Offset (GPO); SECURE 2.0 Act dealing with overall retirement security and implementation of the law; Federal restrictions on institutional investor investment activity; CARES Act stimulus checks and retired public employees not covered by Social Security; restrictions related to public pensions on any Federal aid to states in negotiations on COVID stimulus legislation; H.R. 2954, retirement security legislation and issues affecting public pensions; implementation of SECURE 2.0 Act of 2022; Advance Notice of Proposed Rulemaking (ANPRM) issued by Treasury entitled Provisions Pertaining to U.S. Investments in Certain National Security Technologies and Products in Countries of Concern; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded; HR 82, repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) The Retirement Fairness for Charities and Educational Institutions Act of 2025" (S. 424/H.R. 1013) to amend relevant securities laws to permit 403(b) plans - in which a plan fiduciary, employer, or person acting on behalf of the employer reviews and approves each investment offering - to invest in collective investment trusts (CITs); INVEST Act (H.R.3383)

Client expense: — · Firm income: $60,000

Matched citations: HR 82

general issues pertaining to teacher retirement; student loans; Federal grants covering teacher benefits; impact of COVID-19 on teachers, education support professionals, and public education; infrastructure spending related to schools, education; OMBs Office of Federal Financial Management proposed rule to revise their Uniform Administrative Requirements, Cost Principles, and Audit Requirements, stipulating how public pension costs are to be reimbursed for a state or local employee whose position is partially or fully federally funded ; implementation of repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO)(HR 82); Tax Credit for Contributions of Individuals to Scholarship Granting Organizations" provision of Budget Reconciliation Legislative Recommendations Related to Tax approved by the House Ways and Means Committee; Administration proposals dealing with the reorganization of the U.S. Department of Education; federal tax incentive included in OBBA budget reconciliation bill to raise funds for families educational expenses, including private school tuition at secular and religious schools, as well as costs incurred for children at public and private schools such as fees, tutoring, educational therapies, transportation, technology and other expenses including homeschooling costs.

Client expense: — · Firm income: $60,000

Matched citations: HR 82