mr DUANE DESIDERIO

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, MR6644) Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644) 21st Century ROAD to Housing Act

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate Community Reinvestment Act (CRA) Proposed Rulemaking 21st Century ROAD to Housing Act

GSE Reform/Housing Bills (2651, MR6644) Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate

GSE Reform/Housing Bills (2651, MR6644) Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate Community Reinvestment Act (CRA) Proposed Rulemaking 21st Century ROAD to Housing Act

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

GSE Reform/Housing Bills (2651, MR6644) Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Clean energy and energy efficiency tax incentives

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Data center related tax proposals Stop Wall Street Looting Act Historic rehabilitation tax credit reform Federal regulation of state pass-through entity taxes

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate Community Reinvestment Act (CRA) Proposed Rulemaking 21st Century ROAD to Housing Act

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644) 21st Century ROAD to Housing Act

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate Community Reinvestment Act (CRA) Proposed Rulemaking 21st Century ROAD to Housing Act

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Data center related tax proposals Stop Wall Street Looting Act Historic rehabilitation tax credit reform Federal regulation of state pass-through entity taxes

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Clean energy and energy efficiency tax incentives

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644) 21st Century ROAD to Housing Act

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Clean energy and energy efficiency tax incentives

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Data center related tax proposals Stop Wall Street Looting Act Historic rehabilitation tax credit reform Federal regulation of state pass-through entity taxes

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Data center related tax proposals Stop Wall Street Looting Act Historic rehabilitation tax credit reform Federal regulation of state pass-through entity taxes

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Clean energy and energy efficiency tax incentives

GSE Reform/Housing Bills (2651, MR6644) Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644) 21st Century ROAD to Housing Act

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform/Housing Bills (2651, HR6644, S. 2657) 21st Century ROAD to Housing Act Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance, Program Reauthorization Act of 2026, HR 7128 (TRIA) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR) Community Reinvestment Act (CRA) Proposed Rulemaking

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644) 21st Century ROAD to Housing Act

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform Housing Legislation (S. 2651, H.R. 6644)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate Community Reinvestment Act (CRA) Proposed Rulemaking 21st Century ROAD to Housing Act

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform Housing Legislation (HR 6644) Expanding 401(k) investment to include Real Estate Harrt-Scott-Rodino (HSR) Exemptions for Real Estate Community Reinvestment Act (CRA) Proposed Rulemaking 21st Century ROAD to Housing Act

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Data center related tax proposals Stop Wall Street Looting Act Historic rehabilitation tax credit reform Federal regulation of state pass-through entity taxes

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Clean energy and energy efficiency tax incentives

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Data center related tax proposals Stop Wall Street Looting Act Historic rehabilitation tax credit reform Federal regulation of state pass-through entity taxes

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 (FIRPTA domestically controlled REIT rules) 892 (Foreign government tax exemption), including proposed regulations REIT rules, including investments in related parties Capital gains tax rate 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) and Basis Shifting is a Rip Off Act (S. 2094) Opportunity Zone reform, reporting, and transition rules Revitalizing Downtowns and Main Streets Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election, including guidance related to modifying prior elections Active loss limitation and section 461(l)(Excess Business Losses) SECA limited partner exception under section 1402(a)(13) Immediate expensing of qualified production property Retaliatory Tax Measures and Proposed Section 899 Tax treatment of demolition costs and demolished buildings American Homeowner Act (S. 3904) regarding taxation of single-family rental homes and institutional owners of housing Wealth tax proposals, including H.R. 8085 (Ultra-millionaire Tax Act) State and local tax deduction and pass-through business income IRS Notice 2007-55 (FIRPTA) Clean energy and energy efficiency tax incentives

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) Equal Tax Act (H.R. 5336) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property, nonresidential property, and bonus depreciation Low-income housing tax credit and the Affordable Housing Credit Improvement Act Proposed and final tax regulations under section 897 and 892 (FIRPTA domestically controlled REIT rules) REIT rules, including investments in related parties Retail Revitalization Act of 2023 (HR 3749, last Congress) Capital gains tax rate State and local tax deduction, including deductibility of state and local taxes on pass-through business income and Business SALT 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including the PARTNERSHIPS Act (s. 2095) Opportunity Zone reform, reporting, and deadline extensions Revitalizing Downtowns Act and tax incentives for property conversions (HR 9002) Business interest deductibility, section 163(j), and the real property trade or business election Active loss limitation and section 461(l)(Excess Business Losses) Treasury guidance: partnership basis-shifting transactions and the Basis Shifting is a Rip-off Act (s.2094) SECA limited partner exception under section 1402(a)(13) Immediate expensing of factories Taxable REIT subsidiary asset test One Big Beautiful Bill Act (HR1) Retaliatory Tax Measures and Proposed Section 899 Tax treatment of loyalty point programs

Energy Tax issues in H.R.1; Energy matters in Infrastructure Investment and Jobs Act; Matters related to EPA Energy Star Program; DOE Better Buildings Initiatives; DOE Loan Guarantee Program; and EPA eGRID program; Energy Consumption Data and Building Rating Issues; Energy Tax Incentives and Grant Programs in the Inflation Reduction Act; EPA Building Performance Standards Guidance to State/Local Governments; Indoor Air Quality Act issues; Zero Emissions Building ("ZEB") Federal Guidelines; AIM Act HFC transition phasedown; DOE Grants to States and Localities for Building Performance Standards

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rule on Climate Financial Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Treasury Department guidelines on principles for "net zero" emissions Federal guidelines for voluntary carbon markets

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rule on Climate Financial Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Treasury Department guidelines on principles for "net zero" emissions Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act Manufactured Housing Modernization Act GSA disposition of federal properties for housing purposes Housing is Infrastructure Act Building more Housing Near Transit Act CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions GSE Reform

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act (S. 1919, H.R. 451) Manufactured Housing Modernization Act (S. 1804) GSA disposition of federal properties for housing purposes Housing is Infrastructure Act (H.R. 5187) Building more Housing Near Transit Act (H.R. 4307) CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act (S. 1919, H.R. 451) Manufactured Housing Modernization Act (S. 1804) GSA disposition of federal properties for housing purposes Housing is Infrastructure Act (H.R. 5187) Building more Housing Near Transit Act (H.R. 4307) CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rule on Climate Financial Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Treasury Department guidelines on principles for "net zero" emissions Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rule on Climate Financial Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Treasury Department guidelines on principles for "net zero" emissions Federal guidelines for voluntary carbon markets

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rule on Climate Financial Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Treasury Department guidelines on principles for "net zero" emissions Federal guidelines for voluntary carbon markets

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Enhanced Supplementary Leverage Ratio (ESLR) FSOC Guidance on Non Bank Financial Institutions GSE Reform

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance (TRIA Reauthorization) Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)

GSE Reform Housing Bills Dodd Frank Regulations (Volker Rule, Credit Risk Retention, OTC Derivatives) H.R. 4640, S. 2155 Basel III, Liquidity Coverage Ration, HVCRE Rule, S. 2155, Basel III Endgame Terrorism Risk Insurance Flood Insurance (NFIP Reauthorization) CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, Enablers Act Bank Secrecy Act (BSA) Cyber Security (H.R. 3776, H.R. 3359) Current Expected Credit Losses (CECL) Cannabis Issues, Safe Banking Act (H.R. 1595) LIBOR Reform Nat Cat Risk Insurance Mark to Market Accounting Forbearance Issues Stimulus Legislation Liability Reform Troubled Debt Restructuring (TDR) SEC Proposed Rule on Climate Financial Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule Treasury Department guidelines on principles for "net zero" emissions Federal guidelines for voluntary carbon markets FSOC Guidance on Non Bank Financial Institutions Enhanced Supplementary Leverage Ratio Standards (ESLR)