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Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
Nonadmitted and Reinsurance Reform Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2007 · year_end · YA
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Source: Senate LDA
Nonadmitted and Reinsurance Reform Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Insurance Industry Competition Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Insurance Industry Competition Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Life Insurance Employee Notification Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Life Insurance Employee Notification Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Data Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Data Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Automatic IRA Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Automatic IRA Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Death Tax Repeal Permanency Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Death Tax Repeal Permanency Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Pension Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Pension Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Terrorism Risk Insurance Program Reauthorization Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Terrorism Risk Insurance Program Reauthorization Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Generate Retirement Ownership Through Long-Term Holding Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Generate Retirement Ownership Through Long-Term Holding Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Social Security Number Privacy and Identity Theft Prevention Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Social Security Number Privacy and Identity Theft Prevention Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Long-Term Care Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Long-Term Care Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
401(k) Fair Disclosure for Retirement Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
401(k) Fair Disclosure for Retirement Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
National Insurance Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
National Insurance Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Mutual Fund Fee Reform Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Mutual Fund Fee Reform Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Pension Protection Technical Corrections Act of 2008
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Pension Protection Technical Corrections Act of 2008
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Long-Term Care Affordability and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Long-Term Care Affordability and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Long-Term Care Affordability and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Long-Term Care Affordability and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Defined Contribution Plan Fee Transparency Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
To provide an orderly transition to new requirements, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Tax Reduction and Reform Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Tax Increase Prevention Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax, and the deduction for higher education expenses.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax, and the deduction for higher education expenses.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Lifetime Pension Annuity for You Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Terrorism Risk Insurance Program Reauthorization Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Small Business Tax Fairness and Simplification Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Small Business Tax Fairness and Simplification Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
To amend the Internal Revenue Code of 1986 with respect to the treatment of prepaid derivative contracts.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Simplification Through Additional Reporting Tax Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Simplification Through Additional Reporting Tax Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Social Security Number Protection Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Social Security Number Protection Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Retirement Security for Life Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Automatic IRA Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Automatic IRA Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Identity Theft Prevention Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Identity Theft Prevention Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Personal Data Protection Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Personal Data Protection Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Data Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Data Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Women's Retirement Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Women's Retirement Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Invest in America Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Invest in America Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Restoring Pension Promises to Workers Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Restoring Pension Promises to Workers Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Healthy Workforce Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Healthy Workforce Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Long-Term Care Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Long-Term Care Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Life Insurance Fairness for Travelers Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Life Insurance Fairness for Travelers Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Pension Protection Technical Corrections Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
Pension Protection Technical Corrections Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Independent Contractor Proper Classification Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Long Term Care Insurance Integrity Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Long-Term Care Affordability and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Social Security Number Misuse Prevention Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Social Security Number Misuse Prevention Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Notification of Risk to Personal Data Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Notification of Risk to Personal Data Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Defined Contribution Fee Disclosure Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Reverse Mortgage Proceeds Protection Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Small Business and Work Opportunity Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Small Business and Work Opportunity Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Genetic Information Nondiscrimination Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
Genetic Information Nondiscrimination Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
National Insurance Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
National Insurance Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
Personal Data Privacy and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
Personal Data Privacy and Security Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
Long-Term Care Trust Account Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Long-Term Care Trust Account Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Simplification Through Additional Reporting Tax Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
Simplification Through Additional Reporting Tax Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, UNDETERMINED
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2007 · year_end · YY
See Addendum
See Addendum
See Addendum
See Addendum
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2007 · mid_year · MM
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2006 · year_end · YY
Civil Justice Reform - No bill number S.30, Attorney-Client Privilege Protection Act of 2006
H.R. 8, Death Tax Repeal Permanency Vote of 2006, all provisions H.R. 809, To make permanent the individual income tax rate for capital gains and dividends H.R. 819, Retirement Security for Life Act of 2005 H.R. 1150, To amend the Internal Revenue Code to provide a credit to individuals for certain long-term care expenses H.R. 2121, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) H.R. 2251, COLI Best Practices Act of 2005 H.R. 2386, College 529 Invest in Education, Savings For Tomorrow Act of 2005 H.R. 2682, Long Term Care and Retirement Security Act of 2005 H.R. 3019, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies H.R. 4297, The Tax Relief Extension Reconciliation Act of 2005 (Public Law No. 109-222) capital gains and stock dividend tax rates provisions and provision related to investor-owned life insurance H.R. 5367, Simplification Through Additional Reporting Tax Act of 2006 H.R. 5638, Permanent Estate Tax Relief of 2006, all provisions H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6211, Comprehensive Long-Term Care Act S. 219, National Employee Savings and Trust Equity Guarantee Act, provisions relating to corporate owned life insurance S. 381, Retirement Security For Life Act of 2005 S. 993, To impose an excise tax on amounts received under certain life insurance policies in which certain exempt organizations hold an interest S. 1112, College 529 Invest in Education, Savings For Tomorrow Act of 2005 S. 1244, Long Term Care and Retirement Security Act S. 1293, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies S. 1602, Improving Long Term Care Choices Act of 2005 S. 1740, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) S. 2020, The Tax Relief Act of 2005, Section 312, excise tax on certain acquisitions of interests in insurance contracts in certain tax exempt organizations holding an interest S. 2414, Simplification Through Additional Reporting Tax Act of 2006 S. 2281, Aging with Respect and Dignity Act of 2005 S. 2397, Long Term Care Trust Account Act of 2006 Internal Revenue Notice 2004-61 - Guidance concerning use of 2001 CSO tables under Section 7702 Proposed regulations under Internal Revenue Code Section 409A, 70 F.R. 57930 Tax Reform Legislation - No bill number Treasury Notice 2006-4, regarding the application of 409A to outstanding stock rights Treasury Notice 2005-1, 2005-2, I.R.B. 274, regarding guidance on non-qualified deferred compensation provisions of P.L. 108-357 See Addendum
H.R. 1153, Terrorism Insurance Backstop Extension Act of 2005 H.R. 3639, Life Insurance Fairness for Travelers Act H.R. 4314, Terrorism Risk Insurance Revision Act of 2005 H.R. 6225, National Insurance Act of 2006 S. 467, Terrorism Risk Insurance Extension Act of 2005 S. 2509, National Insurance Act of 2006 State Modernization and Regulatory Transparency Act (SMART Act, Draft Bill) See Addendum Page
H.R. 4, Pension Protection Act of 2006 (P.L. No. 109-280) H.R. 819, The Retirement Security for Life Act H.R. 1161, A bill to amend the Internal Revenue Code to provide for employee retirmenet savings accounts and other purposes H.R. 1162, Retirement Savings Account Act H.R. 1163, Lifetime Savings Account Act of 2005 H.R. 1508, Automatic Enrollment Act of 2005 H.R. 1960, Pension Preservation and Savings Expansion Act of 2005 H.R. 1961, Pension Preservation and Savings Expansion Act of 2005 H.R. 2386, College 529 Invest in Education Savings for Tomorrow Act of 2005 H.R. 2830, Pension Protection Act of 2005 H.R. 2831, Pension Preservation and Portability Act of 2005 H.R. 2951, Lifetime Pension Annuity for You Act of 2005 H.R. 3912, The flexible Retirement Security for Life Act H.R. 4241, House Budget Reconciliation Bill (Long Term Care, PBGC Fixed Premium) H.R. 6210, Automatic IRA Act of 2006 S. 219, National Employee Savings and Trust Equity Guarantee Act of 2005 (NESTEG), and all provisions relating to S.1953, "Defined Benefit Plan Funding Reforms" S. 381, The Retirement Security for Life Act S. 545, Lifetime Savings Account Act of 2005 S. 546, Retirement Savings Account Act S. 547, A bill to amend the Internal Revenue Code of 1986 to provide for employer retirement savings accounts and other purposes S. 875, Save More for Retirement Act of 2005 S. 1112, College 529 Investment Act of 2005 S. 1304, Pension Benefits Protection Act S. 1359, Retirement Savings and Security Act of 2005 S. 1783, The Pension Security and Transparency Act of 2005 S. 1819, 401(k) Enhancement Act: Encouraging Retirement Savings S. 1932, Senate Budget Reconciliation Bill (Long Term Care, PBGC Fixed Premium) became P.L. No.109-171 on 2/8/2006 S. 2431, Savings Competitiveness Act of 2006 S. 3951, Women's Retirement Security Act of 2006 S. 3952, Automatic IRA Act of 2006 Technical corrections to the Pension Protection Act of 2006 - No bill number DOL proposed regulation on Default Investment alternatives: 71 F.R. 56806 (9/27/06) DOL Form LM-10 DOL request for information on PPA Investment Advice: 71 F.R. 70427 (12/4/06) Proposed guidance DOL is developing under ERISA Section 408(b)(2) related to disclosure of 401(k) services and related fees IRS Proposed Roth 401(k), 403 (b) Regulations See Addendum
* H.R. 1069, Notification of Risk to Personal Data Act H.R. 3140, Consumer Data Security & Notification Act of 2005 H.R. 3375, Data Security Bill-Fair Credit Reporting Act Amendments of 2005 H.R. 3997, Financial Data Protection Act of 2007 H.R. 4127, Data Accountability and Trust Act S. 751, Notification of Risk to Personal Data S. 768, Comprehensive ID Theft Prevention Act S. 1408, A bill to strengthen data protection and safeguards S. 1789, Personal Data Privacy and Security Act of 2005 S. 3568, Data Security Act of 2006" See Addendum Page H.R. 4618, "Compliance, Examination and Inspections Restructuring Act of 2005" SEC Proposed Late Trading/Hard 4:00 Close Rule SEC Proposed Rule on Mutual Fund Redemption Fees (SEC Rule 22c-2) SEC Interpretive Release on Section 28(E) of the Exchange Act ("Soft Dollars") 1
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2006 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2005 · year_end · YY
Filing targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2004 · year_end · YY
Filing targets: Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2003 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2002 · year_end · YY
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2002 · mid_year · MA
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office