KATHRYN RICARD

ERISA 420; all provisions. H.R. 2656 - Receiving Electronic Statements to Improve Retiree Earnings (RETIRE) Act; all provisions. H.R. 3038 - Highway and Transportation Funding Act of 2015, Part II; Section 2077. H.R. 5381 - To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants (last Congress). IRC 411 - Hybrid plan regulations and proposed regulations. IRS Notice 2015-19 - Revisions to the Employee Plans Determination Letter Program. IRS Notice 2015-49 - Use of Lump Sum Payments to Replace Lifetime Income Being Received By Retirees Under Defined Benefit Pension Plans. S.2855 - Retirement Security Preservation Act of 2014, nondiscrimination provisions for frozen defined benefit plans (last Congress). General issues and regulations: pension and retirement proposals, cash balance, and related tax reform issues. Department of Labor Definition of Fiduciary regulations. De-risking defined benefit plans. Frozen defined benefit plans and nondiscrimination testing. Lifetime income illustrations on benefit statements. PBGC Executive Director nomination. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA).

PBGC premiums ERISA 420; all provisions. H.R. 1314 - Bipartisan Budget Act of 2015. H.R. 2656 - Receiving Electronic Statements to Improve Retiree Earnings (RETIRE) Act; all provisions. H.R. 3038 - Highway and Transportation Funding Act of 2015, Part II; Section 2077. H.R. 5381 - To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants (last Congress). IRC 411 - Hybrid plan regulations and proposed regulations. IRS Notice 2015-19 - Revisions to the Employee Plans Determination Letter Program. IRS Notice 2015-49 - Use of Lump Sum Payments to Replace Lifetime Income Being Received By Retirees Under Defined Benefit Pension Plans. S.2855 - Retirement Security Preservation Act of 2014, nondiscrimination provisions for frozen defined benefit plans (last Congress). General issues and regulations: pension and retirement proposals, cash balance, and related tax reform issues. Department of Labor Definition of Fiduciary regulations. De-risking defined benefit plans. Frozen defined benefit plans and nondiscrimination testing. Lifetime income illustrations on benefit statements. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA).

Hybrid plan regulations and proposed regulations (IRC 411). Brokerage Windows (ERISA 404 and 408). PBGC Information Collection Request (ERISA 4007). S. 2511 -to clarify the definition of substantial cessation of operations. H.R.5381 - To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants. S.2855 - Retirement Security Preservation Act of 2014, nondiscrimination provisions for frozen defined benefit plans. ERISA 420, all provisions. H.R.83 - Consolidated and Further Continuing Appropriations Act, 2015, 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. PBGC Premium Filing regulations. Department of Labor Definition of Fiduciary regulations. General issues and regulations: pension and retirement proposals, cash balance, federal budget, and related tax reform issues.

Hybrid plan regulations and proposed regulations (IRC 411). Brokerage Windows (ERISA 404 and 408). PBGC Information Collection Request (ERISA 4007). S. 2511 -to clarify the definition of substantial cessation of operations. H.R.5381 - To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants. S.2855 - Retirement Security Preservation Act of 2014, nondiscrimination provisions for frozen defined benefit plans. ERISA 420, all provisions. H.R.83 - Consolidated and Further Continuing Appropriations Act, 2015, 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. PBGC Premium Filing regulations. Department of Labor Definition of Fiduciary regulations. General issues and regulations: pension and retirement proposals, cash balance, federal budget, and related tax reform issues.

Hybrid plan regulations and proposed regulations (IRC 411). Brokerage Windows (ERISA 404 and 408). PBGC Information Collection Request (ERISA 4007). S. 2511 -to clarify the definition of substantial cessation of operations. H.R.5381 - To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants. S.2855 - Retirement Security Preservation Act of 2014, nondiscrimination provisions for frozen defined benefit plans. ERISA 420, all provisions. H.R.83 - Consolidated and Further Continuing Appropriations Act, 2015, 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. PBGC Premium Filing regulations. Department of Labor Definition of Fiduciary regulations. General issues and regulations: pension and retirement proposals, cash balance, federal budget, and related tax reform issues.

Hybrid plan regulations and proposed regulations (IRC 411). Brokerage Windows (ERISA 404 and 408). PBGC Information Collection Request (ERISA 4007). S. 2511 -to clarify the definition of substantial cessation of operations. H.R.5381 - To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants. S.2855 - Retirement Security Preservation Act of 2014, nondiscrimination provisions for frozen defined benefit plans. ERISA 420, all provisions. H.R.83 - Consolidated and Further Continuing Appropriations Act, 2015, 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. PBGC Premium Filing regulations. Department of Labor Definition of Fiduciary regulations. General issues and regulations: pension and retirement proposals, cash balance, federal budget, and related tax reform issues.

Excepted Benefits - ERISA section 732. Frozen Plans - Notice 2014-5. PBGC interest rate assumptions and premiums; 4062(e), Section 408b(2). E-delivery; disclosure notices; hybrid plans, non-discrimination testing; Budget deal 2013 provision on death master file; s, cash balance plans. H.R.5021 - Highway and Transportation Funding Act of 2014113th Congress (2013-2014), pension provisions. General issues and regulations: pension and retirement proposals and related tax reform issues.

H.R. 5021-PBGC premiums & interest; moratorium on 4063e stabilization. S. 2511 to clarify the definition of substantial cessation of operations, Section 4062(e) provision. H.R.5021 -Highway and Transportation Funding Act of 2014, pension provisions. Retirement Savings 2.0: Updating Savings Policy for the Modern Economy (IRC Section 401) and tax reform. PBGC director nomination. Tiberi bill-H.R. 5381, pension provisions. General issues and regulations: pension and retirement proposals, defined benefit plans, and related tax reform issues.

Excepted Benefits - ERISA section 732. Frozen Plans - Notice 2014-5. PBGC interest rate assumptions and premiums; 4062(e), Section 408b(2). E-delivery; disclosure notices; hybrid plans, non-discrimination testing; Budget deal 2013 provision on death master file; s, cash balance plans. H.R.5021 - Highway and Transportation Funding Act of 2014113th Congress (2013-2014), pension provisions. General issues and regulations: pension and retirement proposals and related tax reform issues.

H.R. 5021-PBGC premiums & interest; moratorium on 4063e stabilization. S. 2511 to clarify the definition of substantial cessation of operations, Section 4062(e) provision. H.R.5021 -Highway and Transportation Funding Act of 2014, pension provisions. Retirement Savings 2.0: Updating Savings Policy for the Modern Economy (IRC Section 401) and tax reform. PBGC director nomination. Tiberi bill-H.R. 5381, pension provisions. General issues and regulations: pension and retirement proposals, defined benefit plans, and related tax reform issues.

H.R. 5021-PBGC premiums & interest; moratorium on 4063e stabilization. S. 2511 to clarify the definition of substantial cessation of operations, Section 4062(e) provision. H.R.5021 -Highway and Transportation Funding Act of 2014, pension provisions. Retirement Savings 2.0: Updating Savings Policy for the Modern Economy (IRC Section 401) and tax reform. PBGC director nomination. Tiberi bill-H.R. 5381, pension provisions. General issues and regulations: pension and retirement proposals, defined benefit plans, and related tax reform issues.

Hybrid plan regulations and proposed regulations (Internal Revenue Code section 411). Brokerage Windows (ERISA sections 404 and 408). PBGC Information Collection Request (ERISA section 4007). S. 2511, ERISA Section 4062(e) & HR 5381 & S 2855 the Retirement Security Preservation Act, nondiscrimination provisions for frozen defined benefit plans. H.R. 83-Section 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. General issues and regulations: pension and retirement proposals and related tax reform issues; Congress 2015 agenda

Hybrid plan regulations and proposed regulations (Internal Revenue Code section 411). Brokerage Windows (ERISA sections 404 and 408). PBGC Information Collection Request (ERISA section 4007). S. 2511, ERISA Section 4062(e) & HR 5381 & S 2855 the Retirement Security Preservation Act, nondiscrimination provisions for frozen defined benefit plans. H.R. 83-Section 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. General issues and regulations: pension and retirement proposals and related tax reform issues; Congress 2015 agenda

Hybrid plan regulations and proposed regulations (Internal Revenue Code section 411). Brokerage Windows (ERISA sections 404 and 408). PBGC Information Collection Request (ERISA section 4007). S. 2511, ERISA Section 4062(e) & HR 5381 & S 2855 the Retirement Security Preservation Act, nondiscrimination provisions for frozen defined benefit plans. H.R. 83-Section 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. General issues and regulations: pension and retirement proposals and related tax reform issues; Congress 2015 agenda

Hybrid plan regulations and proposed regulations (Internal Revenue Code section 411). Brokerage Windows (ERISA sections 404 and 408). PBGC Information Collection Request (ERISA section 4007). S. 2511, ERISA Section 4062(e) & HR 5381 & S 2855 the Retirement Security Preservation Act, nondiscrimination provisions for frozen defined benefit plans. H.R. 83-Section 4062(e) issue. RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014. Treasury and IRS proposals and final regulations implementing the cash balance and pension equity plan provisions of the Pension Protection Act of 2006 (PPA). PBGC Required Annual Fee Disclosure regulation. General issues and regulations: pension and retirement proposals and related tax reform issues; Congress 2015 agenda

ERISA, Section 404, relief relating to the timing of participant fee disclosures. FASB Accounting Standards disclosures by nonpublic employee benefit plans. Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, retirement plan provisions. S.1813: Moving Ahead for Progress in the 21st Century (MAP-21). Defense of Marriage Act, pension issues.PBGC proposed regulations including reporting rules for defined benefit plans; reportable events; proposed transfer proposals; and premium strategy. Regulations (proposed and final) and general issues regarding fee disclosure; lifetime income illustrations; pension plan discount rates SWAPS; taxation of retirement plans and benefits; tax reform; benefit statements for defined contribution plan; frozen plans; nondiscrimination testing, defined benefit pension plans; non-qualified compensation plans; and pension and retirement security issues.

Public Law 111-148/H.R. 3590, Patient Protection and Affordable Care Act, DOMA provisions. ERISA, Section 404, relief relating to the timing of participant fee disclosures. FASB Accounting Standards disclosures by nonpublic employee benefit plans. Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, retirement plan provisions. S.1813: Moving Ahead for Progress in the 21st Century (MAP-21).PBGC proposed regulations including change reporting rules for defined benefit plans; proposed transfer proposal; premium strategy. Other proposed regulations and general issues: SWAPS; taxation of retirement plans; benefit statements for defined contribution plan; frozen plans; nondiscrimination testing, defined benefit pension plans; non-qualified compensation plans; and pension and retirement security issues.

S.1813: Moving Ahead for Progress in the 21st Century (MAP-21), interest stabilization provisions; H.R.4050: Retirement Plan Simplification and Enhancement Act of 2012, e-delivery provisions; H.R. 3287 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011, 401(k) provisions; DOL participant-level disclosure requirements; DOL brokerage window regulations; ERISA Section 408(b)(2), disclosures provisions; Harkin proposal: The Retirement Crisis and a Plan to Solve It, all; DOL Field Assistance Bulletin No. 2012-02R, brokerage windows and fiduciary duty. Proposed regulations and general issues: hybrid plan regulations; cash balance regulations; PBGC premium strategy; proposed reforms to the regulation of money market funds; general retirement and pension issues.

S.1813: Moving Ahead for Progress in the 21st Century (MAP-21), interest stabilization provisions; H.R.4050: Retirement Plan Simplification and Enhancement Act of 2012, e-delivery provisions. Proposed regulations and general issues: retirement tax incentives and tax reform; lifetime income choice guidance, hybrid plan regulations education; DOL participant-level disclosure requirements; DOL brokerage window disclosure.

S. 1813, the Moving Ahead for Progress in the 21st Century (MAP-21) Act, all retirement plan provisions; Public Law 111-148/H.R. 3590, Patient Protection and Affordable Care Act, retirement plan provisions; H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, retirement plan provisions; DOL Section 408(b)(2) guidance; CFTC final business conduct standards, retirement plan provisions; H.R.1148, Stop Trading on Congressional Knowledge Act, retirement plan provisions; H.R. 4050 Retirement Plan Simplification and Enhancement Act of 2012, retirement plan provisions; Proposed IRS regulations, Fair and Accurate Credit Transaction Act of 2003, retirement plan provisions; FAB 2006-03, Expand Safe Harbor for Electronic Distribution of Participant-Level Disclosure; DOL proposed definition of fiduciary; Joint DOL & Treasury lifetime income project; DOL proposal interim final rule fiduciary-level fee disclosure (29 C.F.R. 2550.408b-2(c)) and participant-level disclosure (29 C.F.R. 2550.404a-5. Proposed regulations and general issues: deficit reduction; cash balance plans, hybrid plans; lifetime income options for participants and beneficiaries in retirement plans, suspension of benefits notice requirements, proposed guidance on annuities, cash balance plan regulations; defined benefit plans, definition of fiduciary, and proposed funding relief.

S.1813: Moving Ahead for Progress in the 21st Century (MAP-21), interest stabilization provisions; H.R.4050: Retirement Plan Simplification and Enhancement Act of 2012, e-delivery provisions;, ERISA Section 408(b)(2), disclosures provisions; Harkin proposal: The Retirement Crisis and a Plan to Solve It, all; ERISA Section 408(b)(2), disclosures provisions; ERISA Section 4062(e); Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, retirement plan provisions. Proposed regulations and general issues: hybrid plan regulations; cash balance regulations; PBGC premium strategy; proposed reforms to the regulation of money market funds; general retirement and pension issues; defined benefit plans and risk transfers; qualified plan assets and trusts in Puerto Rico.

S.1813: Moving Ahead for Progress in the 21st Century (MAP-21), interest stabilization provisions; H.R.4050: Retirement Plan Simplification and Enhancement Act of 2012, e-delivery provisions; H.R. 3287 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011, 401(k) provisions; DOL participant-level disclosure requirements; DOL brokerage window regulations; ERISA Section 408(b)(2), disclosures provisions; Harkin proposal: The Retirement Crisis and a Plan to Solve It, all; DOL Field Assistance Bulletin No. 2012-02R, brokerage windows and fiduciary duty. Proposed regulations and general issues: hybrid plan regulations; cash balance regulations; PBGC premium strategy; proposed reforms to the regulation of money market funds; general retirement and pension issues.

Obama Administrations deficit reduction proposal; Pension Protection Act of 2006 (PL 109-280), Investment Advice provisions; PBGC proposed premium authority; H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, major swap participation issues; FAB 2006-03, Expand Safe Harbor for Electronic Distribution of Participant-Level Disclosure; DOL proposed definition of fiduciary; Joint DOL & Treasury lifetime income project; H.R. 3656 Retirement Security Savings Act of 2011; PBGC proposed regulations ERISA Section 4062(e) Event Notice; DOL proposal to extend the applicability dates of the interim final rule concerning fiduciary-level fee disclosure (29 C.F.R. 2550.408b-2(c)) and the final rule concerning participant-level disclosure (29 C.F.R. 2550.404a-5; Proposed Bank Secrecy Act of 1970 regulations to exempt employee benefit plans from foreign account reporting requirements. Proposed regulations and general issues: deficit reduction; Ryan budget proposal; cash balance plans, hybrid plans; lifetime income options for participants and beneficiaries in retirement plans, suspension of benefits notice requirements, cash balance plan regulations; and defined benefit plans.

HR 2847 The Hiring Incentives to Restore Employment Act, Defined Benefit Funding provisions; HR 3936 The Preserve Benefits and Jobs Act, Sec. 113 Defined Benefit Funding provisions; HR 4126 The Retirement Fairness Act, Non-discrimination Testing provisions; HR 4173 The Wall Street Reform and Consumer Protection Act, Consumer Financial Protection Agency; HR 4213 The Tax Extenders Act, Defined Benefit Funding provisions; S.3217 The Retirement Fairness Act; Pension Funding provisions

HR 2847 The Hiring Incentives to Restore Employment Act, Defined Benefit Funding provisions; HR 3936 The Preserve Benefits and Jobs Act, Sec. 113 Defined Benefit Funding provisions; HR 4126 The Retirement Fairness Act, Non-discrimination Testing provisions; HR 4173 The Wall Street Reform and Consumer Protection Act, Consumer Financial Protection Agency; HR 4213 The Tax Extenders Act, Defined Benefit Funding provisions; S.3217 The Retirement Fairness Act; Pension Funding provisions

H.R. 4173 & S. 3217 Restoring American Financial Stability Act, pension provisions; H.R. 4213 Tax Extenders Act of 2009; pension provisions; H.R. 5107 & S. 3254 Employee Misclassification Prevention Act, pension provisions; H.R. 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, pension provisions; Pension Equity Plan regulations; Alternative Pension Funding Target issues; Annuity regulations; ERISA.

H.R. 4173 Restoring American Financial Stability Act, pension provisions; Interim final rule under Section 408(b)(2) of ERISA, 401(k) disclosure; H.R.5297 Title: Small Business Jobs and Credit Act of 2010, DB technical corrections; pension equity plan issues; H.R. 6099 & S. 3760 Automatic IRA Act of 2010, penion plan provisions; H.R. 5297 Small Business Lending Fund Act of 2010, pension equity plans; transparency in pension plan issues; general pension and benefit plan issues.

Taxation of Puerto Rican Trusts- 1022(i)(1) of ERISA; Definition of Fiduciary; Proposed Liability for Termination of Single-Employer Plans Rules; Treatment of Substantial Cessation of Operations, ERISA 4062(e); proposed substantial cessation of operations at a facility in any location regulations, ERISA 4062(e); proposed disclosure regulations; proposed & final regulations implementing the cash balance & pension equity plan provisions, PPA; proposed disclosure requirements-qualified default investment alternatives (QDIAs) & target date funds (TDFs) regulations; proposed regulation defining swap dealer and major swap participant", H.R. 87, pension provisions. General issues: derivatives regulations, staple value funds regulations, cash balance plans.

H.R. 4173 & S. 3217 Restoring American Financial Stability Act, pension provisions; H.R. 4213 Tax Extenders Act of 2009; pension provisions; H.R. 5107 & S. 3254 Employee Misclassification Prevention Act, pension provisions; H.R. 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, pension provisions; Pension Equity Plan regulations; Alternative Pension Funding Target issues; Annuity regulations; ERISA.

H.R. 4173 Restoring American Financial Stability Act, pension provisions; Interim final rule under Section 408(b)(2) of ERISA, 401(k) disclosure; H.R.5297 Title: Small Business Jobs and Credit Act of 2010, DB technical corrections; pension equity plan issues; H.R. 6099 & S. 3760 Automatic IRA Act of 2010, penion plan provisions; H.R. 5297 Small Business Lending Fund Act of 2010, pension equity plans; transparency in pension plan issues; general pension and benefit plan issues.

HR 2847 The Hiring Incentives to Restore Employment Act, Defined Benefit Funding provisions; HR 3936 The Preserve Benefits and Jobs Act, Sec. 113 Defined Benefit Funding provisions; HR 4126 The Retirement Fairness Act, Non-discrimination Testing provisions; HR 4173 The Wall Street Reform and Consumer Protection Act, Consumer Financial Protection Agency; HR 4213 The Tax Extenders Act, Defined Benefit Funding provisions; S.3217 The Retirement Fairness Act; Pension Funding provisions

H.R. 4173 & S. 3217 Restoring American Financial Stability Act, pension provisions; H.R. 4213 Tax Extenders Act of 2009; pension provisions; H.R. 5107 & S. 3254 Employee Misclassification Prevention Act, pension provisions; H.R. 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, pension provisions; Pension Equity Plan regulations; Alternative Pension Funding Target issues; Annuity regulations; ERISA.

H.R. 4173 Restoring American Financial Stability Act, pension provisions; Interim final rule under Section 408(b)(2) of ERISA, 401(k) disclosure; H.R.5297 Title: Small Business Jobs and Credit Act of 2010, DB technical corrections; pension equity plan issues; H.R. 6099 & S. 3760 Automatic IRA Act of 2010, penion plan provisions; H.R. 5297 Small Business Lending Fund Act of 2010, pension equity plans; transparency in pension plan issues; general pension and benefit plan issues.

H.R. 4173 & S. 3217 Restoring American Financial Stability Act, pension provisions; H.R. 4213 Tax Extenders Act of 2009; pension provisions; H.R. 5107 & S. 3254 Employee Misclassification Prevention Act, pension provisions; H.R. 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act, pension provisions; Pension Equity Plan regulations; Alternative Pension Funding Target issues; Annuity regulations; ERISA.

HR 2847 The Hiring Incentives to Restore Employment Act, Defined Benefit Funding provisions; HR 3936 The Preserve Benefits and Jobs Act, Sec. 113 Defined Benefit Funding provisions; HR 4126 The Retirement Fairness Act, Non-discrimination Testing provisions; HR 4173 The Wall Street Reform and Consumer Protection Act, Consumer Financial Protection Agency; HR 4213 The Tax Extenders Act, Defined Benefit Funding provisions; S.3217 The Retirement Fairness Act; Pension Funding provisions

HR 2847 The Hiring Incentives to Restore Employment Act, Defined Benefit Funding provisions; HR 3936 The Preserve Benefits and Jobs Act, Sec. 113 Defined Benefit Funding provisions; HR 4126 The Retirement Fairness Act, Non-discrimination Testing provisions; HR 4173 The Wall Street Reform and Consumer Protection Act, Consumer Financial Protection Agency; HR 4213 The Tax Extenders Act, Defined Benefit Funding provisions; S.3217 The Retirement Fairness Act; Pension Funding provisions

Defined Benefit Plan Funding Relief; HR 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009, all provisions; HR 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions; HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions.

Defined Benefit Plan Funding Relief; HR 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009, all provisions; HR 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions; HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions.

Defined Benefit Plan Funding Relief; HR 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009, all provisions; HR 1988, Conflicted Investment Advice Prohibition Act of 2009, all provisions; HR 2989 401(k) Fair Disclosure and Pension Security Act of 2009, all provisions.

H.R. 2989 401(k) Fair Disclosure and Pension Security Act, all provisions; IRS proposed regulations amending 1.401(k)-3 and 1.401(m)-3, QNECs. General Issues: defined benefit funding issues, pension and 401(k) plans, CFPA authority, target date funds and similar investment options, investment advice, ERISA.

H.R. 4126 Retirement Fairness Act of 2009, ban on cross-testing; H.R. 3126: Consumer Financial Protection Act of 2009; 401(k) carve-out; H.R. 3795 Over-the-Counter Derivative Act of 2009 & 4173 Wall Street Reform and Consumer Protection Act of 2009, carve-out and derivatives; PBGC Reg: Reportable Events and Certain Other Notification Requirements (29 C.F.R. part 4043; PBGC proposed Reg 4062, pension funding;. General Issues: hybrid plan regulations, key transitional and procedural issues, (general issues continued) defined benefit plan funding issues, cash balance plan regulations, pension funding relief, investment advice.

H.R. 4126 Retirement Fairness Act of 2009, ban on cross-testing; H.R. 3126: Consumer Financial Protection Act of 2009; 401(k) carve-out; H.R. 3795 Over-the-Counter Derivative Act of 2009 & 4173 Wall Street Reform and Consumer Protection Act of 2009, carve-out and derivatives; PBGC Reg: Reportable Events and Certain Other Notification Requirements (29 C.F.R. part 4043; PBGC proposed Reg 4062, pension funding;. General Issues: hybrid plan regulations, key transitional and procedural issues, (general issues continued) defined benefit plan funding issues, cash balance plan regulations, pension funding relief, investment advice.

H.R. 4126 Retirement Fairness Act of 2009, ban on cross-testing; H.R. 3126: Consumer Financial Protection Act of 2009; 401(k) carve-out; H.R. 3795 Over-the-Counter Derivative Act of 2009 & 4173 Wall Street Reform and Consumer Protection Act of 2009, carve-out and derivatives; PBGC Reg: Reportable Events and Certain Other Notification Requirements (29 C.F.R. part 4043; PBGC proposed Reg 4062, pension funding;. General Issues: hybrid plan regulations, key transitional and procedural issues, (general issues continued) defined benefit plan funding issues, cash balance plan regulations, pension funding relief, investment advice.

See RET addendum attached. HR 1424 To amend Section 712 of the Employee Retirement Income Security Act of 1974, section 2705 of the Public Health Service Act, Section 9812 of the Internal Revenue Code of 1986; HR 3361 Pension Protection Technical Corrections Act of 2007; HR 6604 Commodity Markets Transparency and Accountability Act of 2008; HR 6609 To amend the Internal Revenue Code of 1986 to provide for recovery rebates for certain pension recipients; S 1974 Pension Protection Technical Corrections Act of 2007; Plan Fees Regulation; Defined Benefit Funding; Proposed Reg. IRC 1411(B)1, Investment Advice; Defined Contribution Plans; Pension Funding

See RET addendum attached. HR 1424 To amend Section 712 of the Employee Retirement Income Security Act of 1974, section 2705 of the Public Health Service Act, Section 9812 of the Internal Revenue Code of 1986; HR 3361 Pension Protection Technical Corrections Act of 2007; HR 6604 Commodity Markets Transparency and Accountability Act of 2008; HR 6609 To amend the Internal Revenue Code of 1986 to provide for recovery rebates for certain pension recipients; S 1974 Pension Protection Technical Corrections Act of 2007; Plan Fees Regulation; Defined Benefit Funding; Proposed Reg. IRC 1411(B)1, Investment Advice; Defined Contribution Plans; Pension Funding

See RET addendum attached. HR 1424 To amend Section 712 of the Employee Retirement Income Security Act of 1974, section 2705 of the Public Health Service Act, Section 9812 of the Internal Revenue Code of 1986; HR 3361 Pension Protection Technical Corrections Act of 2007; HR 6604 Commodity Markets Transparency and Accountability Act of 2008; HR 6609 To amend the Internal Revenue Code of 1986 to provide for recovery rebates for certain pension recipients; S 1974 Pension Protection Technical Corrections Act of 2007; Plan Fees Regulation; Defined Benefit Funding; Proposed Reg. IRC 1411(B)1, Investment Advice; Defined Contribution Plans; Pension Funding

DB Funding-Stimulus Package; H.R. 7327 Worker, Retiree, and Employer Recovery Act of 2008, all provisions; DB Funding Regulations; Hybrid Funding; pension funding; PPA-proposed regulations on investment advice.

See RET addendum attached. HR 1424 To amend Section 712 of the Employee Retirement Income Security Act of 1974, section 2705 of the Public Health Service Act, Section 9812 of the Internal Revenue Code of 1986; HR 3361 Pension Protection Technical Corrections Act of 2007; HR 6604 Commodity Markets Transparency and Accountability Act of 2008; HR 6609 To amend the Internal Revenue Code of 1986 to provide for recovery rebates for certain pension recipients; S 1974 Pension Protection Technical Corrections Act of 2007; Plan Fees Regulation; Defined Benefit Funding; Proposed Reg. IRC 1411(B)1, Investment Advice; Defined Contribution Plans; Pension Funding