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ERISA preemption Oversight of EBSA programs - EBSA Investigations Transparency Act (2869); Transparency for Secret Litigation Agreements (HR 2958) Alternative investments in qualified retirement plans Pooled Employer Plans Collective investment trusts (CITs) and insurance company separate accounts HR 1013 and HR 3383 ERISA Litigation Reform Act (HR 6084) Limited Scope Audit Prohibited Transaction Exemption (PTE) 77-4 INSIGHT Act (Sen. Banks) Pension Benefit Guaranty Corporation single-employer premiums Market Based Cash Balance Plans Age of participation in retirement plans reduced from 21 to 18 (HR 4718 / S. 1707) Permitting optional re-enrollment, S. 1831 Defined Benefit Pension Plans (DBs), retiree health accounts, IRC sec. 401(h) limited access to surplus, S. 2003 Child Saving Accounts (IRC sec. 530A, Trump Accounts) Retire Through Ownership Act, HR 5160 / S. 2403

ERISA preemption Technical corrections to SECURE 2.0 Collective investment trusts (CITs) and insurance company separate accounts for use by 403(b) plans; Retirement Fairness for Charities and Educational Institutions, (HR 1013) Age of required participation in retirement plans reduced from 21 to 18, (S. 1707) Automatic re-enrollment of unenrolled plan participants permitted by (S. 1831) EBSA Investigations Transparency Act (HR 2869) Retire Through Ownership Act (HR 5169) Transparency for Secret Litigation Agreements (HR 2958) Common Interest Agreements used by the U.S. DOL Pleading standards, legislative proposal applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums and due date for premium payment Direct Final Rule Revocations by EBSA 401(k) plan investments in alternative assets and lifetime income Pooled Employer Plans (PEPs) Retirement benefits for independent workers white paper regarding Supreme Court petition, Johnson v. Parker Hannifin

ERISA Preemption Oversight of EBSA programs Alternative investments in qualified retirement plans Standard of review for fiduciary decisions Pooled Employer Plans Collective investment trusts (CITs) and insurance company separate accounts for use by 403(b) plans Age of required participation in retirement plans reduced from 21 to 18 Permitting automatic re-enrollment of unenrolled participants EBSA Investigations Transparency Act (HR 2869) Retire Through Ownership Act (HR 5169 / S 2403) Transparency for Secret Litigation Agreements (HR 2958) ERISA Litigation Reform Act (HR 6084) Pleading standards legislative proposal regarding standards applicable to ERISA, deference to fiduciary decisions Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Pooled Employer Plans (PEPs) Market-based cash balance plans Pension Risk Transfers Roth Catch-up contributions Trump (child saving) Accounts Retirement plan limits for 2026 and segment rates

ERISA preemption Technical corrections to SECURE 2.0 Collective investment trusts (CITs) and insurance company separate accounts for use by 403(b) plans; Retirement Fairness for Charities and Educational Institutions, (HR 1013) Age of required participation in retirement plans reduced from 21 to 18, (S. 1707) Automatic re-enrollment of unenrolled plan participants permitted by (S. 1831) EBSA Investigations Transparency Act (HR 2869) Retire Through Ownership Act (HR 5169) Transparency for Secret Litigation Agreements (HR 2958) Common Interest Agreements used by the U.S. DOL Pleading standards, legislative proposal applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums and due date for premium payment Direct Final Rule Revocations by EBSA 401(k) plan investments in alternative assets and lifetime income Pooled Employer Plans (PEPs) Retirement benefits for independent workers white paper regarding Supreme Court petition, Johnson v. Parker Hannifin

ERISA Preemption Tax incentives and tax treatment of retirement plan benefits Technical corrections to SECURE 2.0 Collective Investment Trusts and insurance company separate accounts for use in 403(b) plans Common Interest Agreements used by the U.S. Department of Labor Pleading standards legislative proposal regarding applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums Required automatic enrollment into defined contribution plans Proposed regulations relating to the limitation on deductions for certain employee remuneration in excess of $1 million under IRC Sec. 162(m)

ERISA Preemption Technical glitch in HR 1 that applied an unintended 21% excise tax on any company that sponsors a retirement plan, VEBA or sponsors a controlled charity Technical corrections to SECURE 2.0 Collective investment trusts and insurance company separate accounts for use by 403(b) plans; Retirement Fairness for Charities and Educational Institutions, (HR 1013) Age of required participation in retirement plans reduced from 21 to 18, (S. 1707) Automatic re-enrollment of unenrolled plan participants permitted by (S. 1831) EBSA Investigations Transparency Act (HR 2869) Transparency for Secret Litigation Agreements (HR 2958) Common Interest Agreements used by the U.S. DOL Pleading standards legislative proposal regarding applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums and due date for premiums in 2025 Student loans and Employer Participation in Repayment Act (S. 772 / HR 1801)

ERISA Preemption Tax incentives and tax treatment of retirement plan benefits Technical corrections to SECURE 2.0 Collective Investment Trusts and insurance company separate accounts for use in 403(b) plans Common Interest Agreements used by the U.S. Department of Labor Pleading standards legislative proposal regarding applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums Required automatic enrollment into defined contribution plans Proposed regulations relating to the limitation on deductions for certain employee remuneration in excess of $1 million under IRC Sec. 162(m)

ERISA Preemption Tax incentives and tax treatment of retirement plan benefits Technical corrections to SECURE 2.0 Collective Investment Trusts and insurance company separate accounts for use in 403(b) plans Common Interest Agreements used by the U.S. Department of Labor Pleading standards legislative proposal regarding applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums Required automatic enrollment into defined contribution plans Proposed regulations relating to the limitation on deductions for certain employee remuneration in excess of $1 million under IRC Sec. 162(m)

ERISA Preemption Tax incentives and tax treatment of retirement plan benefits Technical corrections to SECURE 2.0 Collective Investment Trusts and insurance company separate accounts for use in 403(b) plans Common Interest Agreements used by the U.S. Department of Labor Pleading standards legislative proposal regarding applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums Required automatic enrollment into defined contribution plans Proposed regulations relating to the limitation on deductions for certain employee remuneration in excess of $1 million under IRC Sec. 162(m)

ERISA Preemption Tax incentives and tax treatment of retirement plan benefits State-sponsored retirement plans covering private-sector businesses Technical corrections to SECURE 2.0 Collective Investment Trusts and insurance company separate accounts for use in 403(b) plans Enforcement of pleading standards in litigation affecting private retirement plans Common Interest Agreements used by the US DOL in litigation Defined benefit pension plans and defined contribution plans; pension plan de-risking Retiree health benefits - IRC sec. 401(h) Required Minimum Distributions Long-term, part-time employee regulations DOL RFI information collection request (ICR) regarding missing and unresponsive retirement plan participants Required Roth retirement plan catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) treatment of overfunded defined benefit pension plans, PBGC premiums and other accounts SAVERs Match recommendations Emergency savings programs connected to retirement accounts Facilitating rollovers of retirement plan accounts to the plan of a new employer

ERISA Preemption State-run IRA programs Technical Corrections to SECURE 2.0 Automatic Re-enrollment for defined contribution plan participants and reducing the participation age to 18 Collective Investment Trusts and insurance company separate accounts for use in 403(b) plans Pleading standards required in litigation Defined benefit pension plans and defined contribution plan issues; pension plan de-risking Retiree health benefits Notices and disclosures for retirement plans Tax incentives and tax treatment of retirement plan benefits Retirement savings and independent contractors and gig workers Investment advice fiduciary rule affecting retirement plans Audits of retirement plans Information Collection Request (ICR) regarding missing and unresponsive retirement plan participants Roth retirement plan catch-up contributions and Roth optional matching and non-elective contributions guidance SECURE 2.0 guidance Pension Benefit Guaranty Corporation (PBGC) treatment of overfunded defined benefit pension plans and other accounts Student Loan deemed matching contributions Emergency savings programs connected to retirement accounts Facilitating rollovers of retirement plan accounts to the plan of a new employer American Privacy Rights Act (H.R. 8818) Rep. McMorris-Rodgers Request for Guidance on Form 5330 Required Minimum Distributions proposed guidance PBGC premiums - legislative proposal for reform

Technical corrections to SECURE 2.0 Automatic re-enrollment for defined contribution plan participants and reducing the participation age to 18 Collective Investment Trusts (CITs) and insurance company separate accounts for IRC Section 403(b) plans Pleading standards and retirement plan litigation ERISA preemption, state run automatic-IRA programs Defined benefit and defined contribution plan issues Tax incentives treatment of retirement plans Retiree health benefits Retirement savings and independent contractors and gig workers Pension plan de-risking American Privacy Rights Act Fiduciary rule affecting retirement plans Retirement plan audits Information Collection Request (ICR) regarding missing plan participants Roth catch-up and Roth optional provisions guidance SECURE 2.0 guidance Basel III endgame, treatment of reserves of financial institutions and its impact on pension and retirement plans Pension Benefit Guaranty Corporation (PBGC) premiums and treatment of overfunded defined benefit plans and other accounts Notices and disclosures for retirement plans Emergency savings programs H.R. 7293, the Automatic IRA Act; H.R. 6007, S. 4398, the RISE Act Cybersecurity Predictive Data Analytics

Technical corrections to SECURE 2.0 Automatic re-enrollment for defined contribution plans; and legislation to reduce retirement plan participation age to 18 from 21 Collective Investment Trusts (CITs) and insurance company separate accounts for section 403(b) plans Enforcement of pleading standards for retirement plan litigation Defined Benefit Plan issues: de-risking pensions, PBGC premiums, retiree health accounts, overfunded pension plans, distributions to participants, ways to encourage pension plan formation Defined Contribution Plan issues ERISA preemption issues State automatic IRA programs impacting sponsors of private sector retirement plans and their employees benefits Fiduciary Rule, Retirement Income Security Rule, Definition of Investment Advice Fiduciary Retirement plan audits, Congressional oversight issues ROTH Catch-up provision delay guidance SECURE 2.0 guidance Long-term-Part-time (LTPT) employee guidance Automatic Portability for Retirement Accounts Qualified Professional Asset Manager (QPAM) amendment Basel III Endgame, Treatment of reserves by financial institutions and its effect on pension and retirement plans Defined Benefit Pension Plan proposals

Technical corrections to SECURE 2.0 Automatic re-enrollment for defined contribution plans; reduce retirement plan participation age to 18 from 21 Collective Investment Trusts (CITs) and insurance company separate accounts for section 403(b) plans Enforcement of pleading standards for retirement plan litigation Defined Benefit Plan issues: de-risking pensions, PBGC premiums, retiree health accounts, overfunding of plans, distributions to participants, ways to encourage pension plan formation, DOL pension plan de-risking report (expected) Defined Contribution Plan issues: auto-re-enrollment of participants who opted out of the plan, lower participation age to 18, ways for multiple employer plans (MEPs) and pooled employer plans (PEPs) to increase participation and ease administration, tax credits to increase sponsorship among small businesses, contingent workers, portable benefit plans, emergency savings plans, student loan repayment deemed matching contributions ERISA preemption State automatic IRA programs affecting private sector employers and their employees Fiduciary Rule, DOL Retirement Income Security Rule, definition of Investment Advice Fiduciary Retirement Savings for Americans Act (American Worker Retirement Fund) Environmental, social and governance (ESG) factors in retirement plan investing and lawsuits affecting ESG investments in retirement plans Retirement plan audits Required minimum distributions (RMDs) Forfeitures of amounts in a defined contribution plan SECURE 2.0 Implementation ROTH Catch-up provision delay guidance GRAB BAG of SECURE 2.0 guidance Long-term-Part-time (LTPT) employee guidance Corporate Alternative Minimum Tax (CAMT) application to defined benefit pensions Qualified Professional Asset (QPAM) amendment Basel III Endgame, Treatment of reserves by financial institutions and its effect on pension and retirement plans Defined Benefit Pension Plan proposals

LEGISLATIVE TECHNICAL CORRECTIONS AND ROTH CATCH-UP DELAY. SECURE 2.0 technical corrections, delay of effective date of Roth Catch-up provision and guidance AUTO RE-ENROLLMENT. Automatic retirement plan re-enrollment, S. 2512, July 24, 2023, letter of support to sponsors Sens. Kaine and Cassidy ENVIRONMENTAL, SOCIAL, GOVERNANCE. Environmental Social and Governance (ESG) factors in retirement plan investments, HR 5339, HR 5337, HR 5340, HR 5338, HR 4008 MINIMUM PARTICIPATION REQUIREMENTS. Retirement plan minimum participation requirements DE-RISKING. Pension Plan De-risking, annuities, lump sum distributions RETIREE HEALTH PLANS. Retiree health plans, excess assets, Section 401(h) accounts SEC PROPOSALS AFFECTING RETIREMENT PLANS. Predictive Data Analytics, Open-End Fund Liquidity Risk Management Programs and Swing Pricing RETIREMENT PLAN BROKERAGE WINDOWS. Brokerage window investment options offered by retirement plans and whether there is a duty to monitor investments inside a brokerage window DEFINED BENEFIT PLANS. Defined Benefit Plans, e.g., overfunded plans, PBGC premiums CITs FOR 403(b) PLANS. Collective Investment Trusts and separate accounts for Section 403(b) charities and educational entities, HR 3063 LITIGATION. Litigation and enforcement affecting retirement plans, including pleading standards STATE PLANS. ERISA preemption, state retirement plan mandatory Roth IRA plans covering private sector employers REGULATORY ROTH CATCH-UP DELAY. SECURE 2.0 Section 603 Roth Catch-up Delay transition period SECURE 2.0 GUIDANCE. SECURE 2.0 Guidance, Roth Catch-up contributions, overpayments of benefits, IRC Section 420 transfers, pension-linked emergency savings, student loan, SEP and SIMPLE Roth IRAs, start-up credits, safe harbor for corrections, ERISA notices and disclosures, annual funding notice, pension risk transfer, lost and found registry etc. RMDs. Retirement Plan Required Minimum Distributions FIDUCIARY RULE. Re-proposal of Retirement Plan Fiduciary rule ERISA NOTICES AND DISCLOSURES. Retirement plan notices and disclosures and response to EBSA RFI, e.g., paper benefit statements, notices for unenrolled participants, elimination of certain notices, consolidation of certain notices, pooled employer plans, annual funding notice, 88 Fed. Reg. 54511 PENSION PLAN DE-RISKING. Report by DOL on Defined Benefit Pension Plan De-risking in consultation with the ERISA Advisory Council CAMT. Corporate Alternative Minimum Tax (15% Tax) application to defined benefit pension plans and certain other employee benefit plans PREDICTIVE DATA ANALYTICS, and OPEN-END LIQUIDITY RISK MANAGEMENT PROGRAMS AND SWING PRICING. Predictive Data Analytics by Broker- Dealers and Investment Advisors, Open-End Fund Liquidity Risk Management Programs and Swing Pricing, 88 Fed. Reg. 53960, 87 Fed. Reg 77172 RETIREMENT PLAN AUDITS. Audits for missing participants, cybersecurity standards for audits and duration of audits SPIN OFFS. Retirement Plan spin-off and funding rules

Legislative Retirement Fairness for Charities and Educational Institutions Act - H.R. 3063 Protecting Americans Retirement Savings Act - H.R. 4008 Retirement Savings Modernization Act - H.R. 9066 (117th Congress) Hard Stop Rule affecting retirement plans - proposed Securities and Exchange Commission (SEC) rule ESG, cryptocurrency, and brokerage windows Defined Benefit Plan (DB) Issues ERISA Uniformity Pooled Employer Plan (PEPs) Issues Tax Incentives for 401 (k) contributions Regulatory SECURE 2.0 - priority guidance, technical corrections and implementation issues - Roth Catch-Up requirements Department of the Treasury (Treasury)/Internal Revenue Service (IRS) - delay of Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 plan amendment Department of Labor (DOL) - proposed amendment to QPAM exemption affecting investment managers - Prohibited Transaction Exemption DOL - proposed changes to retirement plan prohibited transaction exemption (PTEs) - proposed rule Securities and Exchange Commission (SEC) - proposed Hard Stop rule affecting retirement plans; and request for extension to comment period DOL/EBSA - proposed expansion of benefit plan self-correction processes (EBSAs Voluntary Fiduciary Correction Program (VFCP) Internal Revenue Service (IRS) - Notice 2023-23, providing reporting relief for required minimum distributions (RMDs) for IRAs in 2023 DOL/EBSA- Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder rights - final regulations addressing Environmental, Social and Governance (ESG) investment strategies for retirement plans Federal Trade Commission (FTC) - proposal on noncompete agreements DOL - Proposed regulation - New Independent Contractor Regulations DOL - letter outlining concerns with the DOLs collection of personally identifiable information (PII) DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors DOL - Missing participant Data Registry and ongoing audit process. Treasury/IRS - proposed regulations for permanent extension - remote notarization for spousal consent DOL - pension plan de-risking DOL/Treasury/IRS/PBGC - Final Revisions to 2023 Form 5500 Reporting requirements DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - immediate guidance needed under SECURE 2.0, comments on registration requirements, service crediting guidance and other issues PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) - interim guidance IRS - proposed regulations on use of proposed forfeitures

Legislative Consolidated Appropriations Act of 2023 CAA) - Public Law 117-328 (H.R. 2617) - SECURE 2.0 - technical corrections FY 2024 Budget Proposal - cap on retirement assets, other retirement and compensation provisions, employee misclassification and tax policy Congressional Review Act (CRA) resolution - proposed repeal of the Administrations environmental, social and corporate governance (ESG) factors when selecting investment options Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 (117th Congress) Hard Stop Rule affecting retirement plans - proposed Securities and Exchange Commission (SEC) rule Cybersecurity Fiduciary investment responsibilities, including ESG, cryptocurrency, and brokerage windows Defined Benefit Plan (DB) Issues Electronic communication ERISA Uniformity Pooled Employer Plan (PEPs) Issues Retirement plan access Tax Incentives for 401 (k) contributions 403(b) plan access to investments such as Collective Investment Trust (CIT) and separate accounts Regulatory Department of Labor (DOL)/Department of Treasury (Treasury) /Internal Revenue Service (IRS) - Consolidated Appropriations Act of 2023 CAA) - Public Law 117-328 (H.R. 2617) - SECURE 2.0 - priority guidance, technical corrections and implementation issues White House - Public Health Emergency (PHE) and National Emergency (NE) to end May 11, 2023 - relief extending certain participant and plan deadlines related to COVID-19 Treasury/Internal Revenue Service (IRS) - delay of Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 plan amendment DOL - proposed amendment to QPAM exemption affecting investment managers - Prohibited Transaction Exemption DOL - proposed changes to retirement plan prohibited transaction exemption (PTEs) - proposed rule Securities and Exchange Commission (SEC) - proposed Hard Stop rule affecting retirement plans; and request for extension to comment period DOL/EBSA - proposed expansion of benefit plan self-correction processes (EBSAs Voluntary Fiduciary Correction Program (VFCP) Internal Revenue Service (IRS) - Notice 2023-23, providing reporting relief for required minimum distributions (RMDs) for IRAs in 2023 DOL/EBSA- Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder rights - final regulations addressing Environmental, Social and Governance (ESG) investment strategies for retirement plans Federal Trade Commission (FTC) - proposal on noncompete agreements DOL - Proposed regulation - New Independent Contractor Regulations DOL - comment letter outlining concerns with the Departments collection of personal identifiable information (PII) Treasury, IRS - comment letter outlining key issues regarding forthcoming guidance for frozen defined benefit plans White House Executive Order on Climate-Related Financial Risk DOL - Request for Information (RFI) - Possible Agency Actions on Climate-Related Financial Risk White House Executive Order - Ensuring Responsible Development of Digital Assets DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors DOL/Treasury/IRS/PBGC - Final Revisions to 2023 Form 5500 Reporting requirements PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - immediate guidance needed under SECURE 2.0 DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues Treasury/IRS - Proposed Regulation - Providing an exception to the Unified Plan Rule for certain Multiple Employer Plans (One-Bad-Apple Rule) DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - proposed regulations for permanent extension - remote notarization for spousal consent DOL - Interim Final Rule on Lifetime Income Illustration Requirements - temporary frequently asked questions (FAQs) - timing clarification DOL - defined benefit plans - annuity purchases DOL - redefinition of fiduciary Emergency savings Executive compensation ERISA Uniformity State retirement plan initiatives IRS Tax Forms W4-P and W4-R - Effective date of the revised 2022 tax forms postponed until 2023

Legislative FY 2023 Budget Proposal - tax policy, pandemic preparedness Inflation Reduction Act - H.R. 5376/Public Law No. 117-169 - retirement policy and revenue-raising provisions Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684 -defined benefit pension stabilization option provision Retirement Improvement and Savings Enhancement (RISE) Act - H.R. 5891 RISE & SHINE Act - S. 4353 Securing a Strong Retirement Act - H.R. 2954 The Enhancing American Retirement Now (EARN) Act - S. 4808 Helping Parents Save for College Act - S. 4103 The Emergency Savings Act - S. 4310 ABLE Employment Flexibility ACT (AEFA) - H.R. 4672 Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 Encouraging Americans to Save Act (EASA) - S. 2452/H.R. 2913 Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870/H.R. 7146 Retirement Security Flexibility Act - S. 2602 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Financial Freedom Act - S. 4147 Advancing Auto-portability Act of 2022 - S. 4406 Retirement Savings Modernization Act - S. 4973 Lifetime Income for Employees (LIFE) Act - H.R. 6476 Auto Reenroll Act of 2022 - H.R. 6782 Employee and Retiree Access to Justice Act - H.R. 7740/S. 4219 Mental Health Matters Act - H.R. 7780 Cybersecurity Cryptocurrency Brokerage windows Defined Benefit Plan (DB) Issues Environmental, Social and Governance (ESG) principals in investing ERISA Uniformity Pension Benefit Guaranty Corporation (PBGC) premiums Pooled Employer Plan (PEPs) Issues Tax Incentives for 401 (k) contributions Telework practices Electronic communication Regulatory Department of Treasury (Treasury)/Internal Revenue Service (IRS) - delay of Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 plan amendment Department of Labor (DOL) - proposed amendment to QPAM exemption affecting investment managers DOL - comment letter outlining concerns with the Departments collection of personal identifiable information (PII) Treasury, IRS - comment letter outlining key issues regarding forthcoming guidance for frozen defined benefit plans White House Executive Order on Climate-Related Financial Risk DOL - Request for Information (RFI) - Possible Agency Actions on Climate-Related Financial Risk DOL/EBSA- Environmental, Social and Governance (ESG) investment and proxy voting guidance, - proposed regulations, temporary non-enforcement policy White House Executive Order - Ensuring Responsible Development of Digital Assets Department of Labor (DOL) - proposed changes to retirement plan prohibited transaction exemption (PTEs) - proposed rule Department of Labor (DOL) - Guidance on Cryptocurrency in retirement plans DOL - Compliance Assistance Release 2022-01 - 401(k) plans in cryptocurrency Internal Revenue Service (IRS) - Notice of Proposed Rulemaking (NPRM) - Required Minimum Distributions (RMD) from retirement plans DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans - implementation issues American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - PBGC, IRS - IFR - new assistance program for financially troubled multiemployer plans DOL/Treasury/IRS/PBGC - Final Revisions to the Form 5500 for 2022 PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) Treasury/IRS - Notice 2021-48 - guidance on single-employer pension plan relief included in the American Rescue Plan Act of 2021 (ARPA) White House Office of Management and Budget (OMB) - PEP service crediting issues DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues Treasury/IRS - Proposed Regulation - Providing an exception to the Unified Plan Rule for certain Multiple Employer Plans (One-Bad-Apple Rule) DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization for spousal consent DOL - Interim Final Rule on Lifetime Income Illustration Requirements - temporary frequently asked questions (FAQs) - timing clarification DOL - defined benefit plans - annuity purchases DOL - redefinition of fiduciary DOL -de-risking of defined benefit pension plans Emergency savings Executive compensation ERISA Uniformity Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R - Effective date of the revised 2022 tax forms postponed until 2023

Legislative Employer-sponsored health coverage - testing and vaccine distribution, COBRA subsidies, telehealth, primary care and worksite clinics and more comprehensive coverage of chronic disease prevention measures FY 2023 Budget Proposal - mental health, pandemic preparedness Inflation Reduction Act - H.R. 5376/Public Law No. 117-169 - health care coverage and affordability issues, prescription drugs Healthy Competition for Better Care Act - S. 3139 Treat and Reduce Obesity Act - S. 596/H.R. 1577 Telehealth Expansion Act - S. 1704/H.R. 5981 HSA Telehealth Extension FAMILY Act - H.R. 804/S.248 - Paid Family Leave Paid Family and Medical Leave The Restore Protections for Dialysis Patients Act (RPDPS) - S. 4750/H.R. 8594 Improving Needed Safeguards for Users of Lifesaving Insulin Now (INSULIN) Act - draft legislation Affordable Insulin Now Act - S. 3700/H.R. 6833 PREVENT Pandemics Act - S. 3799 Transparency of Hospital Billing Act - H.R. 8133 Consumer Choice of Care Act - H.R. 8134 Addressing Anticompetitive Contracting Clauses Act - H.R. 8135 Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Health Savings Accounts (HSAs) Quality, Cost & Transparency - Lower Health Care Costs Act (S. 1895, 116th Congress) Strengthening Behavioral Health Benefits Act - H.R. 7767 Mental Health Matters Act - H.R. 7780 The Restoring Hope for Mental Health and Well-Being Act - H.R. 7666 Mental Health - Request for Information (RFI) - U.S. Senate Finance Committee Mental health parity Prescription drug legislation Surprise billing regulations Healthy Future Task Force (House Republicans) - comments submitted to Affordability (lower costs) and Modernization (Telehealth expansion) Subcommittees Health Equity Regulatory Departments of Health & Human Services (HHS), Labor and Treasury (the tri-agencies) - final surprise billing regulations on the independent dispute resolution (IDR) process HHS, Labor and Treasury (the tri-agencies) - Frequently Asked Questions (FAQs) - on No Surprises Act and Transparency in Coverage Requirements HHS, Office of for Civil Rights (OCR) - notice of proposed rulemaking on nondiscrimination in health programs and activities HHS, Centers for Medicare and Medicaid Services (CMS) - request for information (RFI) - Medicare Advantage (MA), retiree health plans, employer group waiver plans (EGWPs) HHS - comments on health care competition, price transparency, and site-neutral payment HHS, Labor and Treasury (the tri-agencies) - request for information (RFI) - advanced explanation of benefits Treasury/IRS - proposed Regulations - Affordability Determination for Employer-Sponsored Family Health Coverage (Family Glitch) Federal Trade Commission (FTC) and Department of Justice (DOJ) - Request for Information (RFI) - recommendations for increasing competition in health care HHS, Labor and Treasury (the tri-agencies) - Provider Nondiscrimination Rules FTC - Request for Information (RFI) on Pharmacy Benefit Managers (PBMs) Treasury/IRS -Pre-Deductible Telehealth Care in High Deductible Health Plans HHS, Labor and Treasury (the tri-agencies) - CAA requirements for group health plans and health insurers to report on prescription drug and health spending Mental health parity requirements for group health plans and insurers, including under the CAA HHS, Labor and Treasury (tri-agencies) - transparency provisions under the CAA HHS - Enforcement of Hospital Price Transparency Rules Treasury/IRS - request for guidance on repurposing of welfare benefit fund assets ERISA uniformity High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Commercialization of Covid-19 vaccines and testing Abortion coverage and travel benefits in health plans Employer mandate

Legislative FY 2023 Budget Proposal - tax policy, pandemic preparedness Build Back Better Act (BBBA) - H.R. 5376 - retirement policy and revenue-raising provisions Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684 -defined benefit pension stabilization option provision Retirement Improvement and Savings Enhancement (RISE) Act - H.R. 5891 RISE & SHINE Act - S. 4353 Bipartisan, Comprehensive Retirement Legislation - Senate HELP Committee The Enhancing American Retirement Now (EARN Act - Senate Finance Committee Helping Parents Save for College Act - S. 4103 Automatic Retirement Plan Act (ARPA) Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870/H.R. 7146 The Emergency Savings Act -S. 4310 ABLE Employment Flexibility ACT (AEFA) - H.R. 4672 Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 Encouraging Americans to Save Act (EASA) - S. 2452/H.R. 2913 Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Retirement Security Flexibility Act - S. 2602 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Advancing Auto-portability Act of 2022 - S. 4406 Lifetime Income for Employees (LIFE) Act - H.R. 6476 Auto Reenroll Act of 2022 - H.R. 6782 Employee and Retiree Access to Justice Act - H.R. 7740/S. 4219 Mental Health Matters Act - H.R. 7780 Cybersecurity Cryptocurrency Brokerage windows Financial Freedom Act - S. 4147 Defined Benefit Plan (DB) Issues Environmental, Social and Governance (ESG) principals in investing ERISA Uniformity Pension Benefit Guaranty Corporation (PBGC) premiums Pooled Employer Plan (PEPs) Issues Tax Incentives for 401 (k) contributions Telework practices Electronic communication Regulatory White House Executive Order on Climate-Related Financial Risk DOL - Request for Information (RFI) - Possible Agency Actions on Climate-Related Financial Risk DOL/EBSA- Environmental, Social and Governance (ESG) investment and proxy voting guidance, - proposed regulations, temporary non-enforcement policy White House Executive Order - Ensuring Responsible Development of Digital Assets Department of Labor (DOL) - proposed changes to retirement plan prohibited transaction exemption (PTEs) - proposed rule Department of Labor (DOL) - Guidance on Cryptocurrency in retirement plans DOL - Compliance Assistance Release 2022-01 - 401(k) plans in cryptocurrency Internal Revenue Service (IRS) - Notice of Proposed Rulemaking (NPRM) - Required Minimum Distributions (RMD) from retirement plans DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans - implementation issues American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - PBGC, IRS - IFR - new assistance program for financially troubled multiemployer plans DOL/Treasury/IRS/PBGC - Final Revisions to the Form 5500 for 2022 PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - Notice 2021-48 - guidance on single-employer pension plan relief included in the American Rescue Plan Act of 2021 (ARPA) DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues Treasury/IRS - Proposed Regulation - Providing an exception to the Unified Plan Rule for certain Multiple Employer Plans (One-Bad-Apple Rule) DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization for spousal consent DOL - Interim Final Rule on Lifetime Income Illustration Requirements - temporary frequently asked questions (FAQs) - timing clarification DOL - defined benefit plans - annuity purchases DOL - redefinition of fiduciary DOL -de-risking of defined benefit pension plans Emergency savings Executive compensation ERISA Uniformity Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R - Effective date of the revised 2022 tax forms postponed until 2023

Legislative FY 2023 Budget Proposal - tax policy, pandemic preparedness Build Back Better Act (BBBA) - H.R. 5376 - retirement policy and revenue-raising provisions Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684 -defined benefit pension stabilization option provision Automatic Retirement Plan Act (ARPA) Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 ABLE Employment Flexibility ACT (AEFA) - H.R. 4672 Womens Retirement Protection Act (WRPA) - S. 2446/H.R. 4678 Encouraging Americans to Save Act (EASA_ - S. 2452/H.R. 2913 Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Retirement Security Flexibility Act - S. 2602 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Retirement Improvement and Savings Enhancement (RISE) Act - H.R. 5891 Lifetime Income for Employees (LIFE) Act - H.R. 6476 Auto Reenroll Act of 2022 - H.R. 6782 Bipartisan retirement policy legislation Cybersecurity Defined Benefit Plan (DB) Issues Environmental, Social and Governance (ESG) principals in investing ERISA Uniformity Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Pooled Employer Plan (PEPs) Issues Tax Incentives for 401 (k) contributions Telework practices Electronic communication Regulatory White House Executive Order - Ensuring Responsible Development of Digital Assets Department of Labor (DOL) - Guidance on Cryptocurrency in retirement plans Internal Revenue Service (IRS) - Notice of Proposed Rulemaking (NPRM) - Required Minimum Distributions (RMD) from retirement plans DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans - implementation issues American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - PBGC, IRS - IFR - new assistance program for financially troubled multiemployer plans DOL/IRS/PBGC - Form 5500 reporting requirements - proposed rules and forms revisions PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants DOL/EBSA- Environmental, Social and Governance (ESG) investment and proxy voting guidance, - proposed regulations, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS -Employee Plans Compliance Resolution System (EPCRS) IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - Notice 2021-48 - guidance on single-employer pension plan relief included in the American Rescue Plan Act of 2021 (ARPA) DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization for spousal consent DOL - Interim Final Rule on Lifetime Income Illustration Requirements - temporary frequently asked questions (FAQs) - timing clarification DOL - defined benefit plans - annuity purchases DOL - redefinition of fiduciary DOL -de-risking of defined benefit pension plans Emergency savings Executive compensation ERISA Uniformity Mortality Tables - improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R - Effective date of the revised 2022 tax forms postponed until 2023

Employer-sponsored health coverage - testing and vaccine distribution, COBRA subsidies, telehealth, primary care and worksite clinics and more comprehensive coverage of chronic disease prevention measures Build Back Better Act (BBBA) - H.R. 5376 - health care coverage and affordability issues, prescription drugs, paid family and medical leave, mental health parity penalties Healthy Competition for Better Care Act - S. 3139 Treat and Reduce Obesity Act - S. 596/H.R. 1577 Telehealth Expansion Act - S. 1706/H.R. 5981 Further Extending Government Funding - short-term continuing resolution (CR- through February 18, 2022 - HSA Telehealth extension - H.R. 6119 FAMILY Act - H.R. 804/S.248 - Paid Family Leave American Families Plan - national comprehensive paid family and medical leave program Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684 Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Health Savings Accounts (HSAs) Quality, Cost & Transparency - Lower Health Care Costs Act (S. 1895, 116th Congress) Mental Health - Request for Information (RFI) - U.S. Senate Finance Committee Prescription drug legislation Elijah E. Cummings Lower Drug Costs Now Act - H.R. 3 Surprise billing regulations Regulatory Treasury/IRS - proposed permanent ACA health coverage reporting relief Labor, Health & Human Services and Treasury - COVID-19 vaccine surcharge and incentive guidance (FAQs) White House - COVID-19 Action Plan Announcements regarding vaccinations, testing requirements for private employers, and vaccination requirements for federal contractors DOL/OSHA - Emergency Temporary Standards (ETS) for employers with 100 or more employees White House announcement regarding group health plan coverage of over-the-counter COVID-19 tests Treasury/IRS - request policy of non-enforcement for access to Pre-Deductible Telehealth Care in High Deductible Health Plans HHS/Labor & Treasury (the tri-agencies) interim final regulations (IFR) on CAA requirements for group health plans and health insurers to report on prescription drug and health spending Executive Order - Promoting Competition in the American Economy HHS - Comprehensive Plan for Addressing High Drug Costs Labor/HHS/Treasury - proposed regulations regarding air ambulance reporting for group health plans and insurers Mental health parity requirements for group health plans and insurers, including under the CAA Treasury/DOL/HHS - implementation of surprise billing provisions under the CAA - interim final regulations (IFR) part 1 and part 2 DOL - State All Payer Claims Database - Guidance, including Report by Advisory Committee under the CAA EEOC - vaccine incentive and mandate guidance for employers DOL/Treasury/HHS - transparency provisions under the CAA HHS - Enforcement of Hospital Price Transparency Rules, and health care inequities - Medicare Outpatient Prospective Payment System (OPPS) rule for 2022 - finalized rules Treasury/IRS - request for guidance on repurposing of welfare benefit fund assets ERISA uniformity High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans

Legislative Employer-sponsored health coverage - robust COVID-19 testing and vaccine distribution, COBRA subsidies, telehealth, primary care and worksite clinics and more comprehensive coverage of chronic disease prevention measures Build Back Better Act (BBBA) - health care coverage and affordability issues, prescription drugs, paid family and medical leave Treat and Reduce Obesity Act - S. 596/H.R. 1577 Telehealth Expansion Act - S. 1706 FAMILY Act - H.R. 804/S.248 - Paid Family Leave American Families Plan - national comprehensive paid family and medical leave program Building an Economy for Families Act (BEFA) -universal paid family and medical leave Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684- health care provision Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Health Savings Accounts (HSAs) Quality, Cost & Transparency - Lower Health Care Costs Act (S. 1895, 116th Congress) Public health insurance option - Request for Information (RFI) Mental Health - Request for Information Prescription drug legislation Elijah E. Cummings Lower Drug Costs Now Act - H.R. 3 Surprise billing regulations Regulatory American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - implementation White House - COVID-19 Action Plan - announcements regarding vaccinations, testing requirements for private employers, and vaccination requirements for federal contractors Departments of Labor, Treasury and HHS - FAQs about Affordable Care Act (ACA) and Consolidated Appropriations Act, 2021 (CAA) Implementation - Part 49 - delay of several transparency requirements for group health plans, and other guidance Executive Order - Promoting Competition in the American Economy HHS - Comprehensive Plan for Addressing High Drug Costs Treasury, HHS & Labor - guidance (FAQs) on coverage requirements for HIV-related medications Labor/HHS/Treasury - proposed regulations regarding air ambulance reporting for group health plans and insurers Mental health parity requirements for group health plans and insurers, including under the CAA Treasury & IRS - IRS Notice 2021-46 - additional guidance on COBRA subsidy provisions under the American Rescue Plan Act (ARPA) Treasury/DOL/HHS - implementation of surprise billing provisions under the CAA - interim final regulations (IFR) part 1 and part 2 DOL - submission of data to state all-payer claims databases by self-insured employers; State All Payer Claims Database Advisory Committee under the CAA EEOC - vaccine incentive and mandate guidance for employers DOL/Treasury/HHS - transparency in coverage - final regulations DOL/Treasury/HHS - transparency provisions under the CAA HHS - Enforcement of Hospital Price Transparency Rules, and health care inequities - Medicare Outpatient Prospective Payment System (OPPS) rule for 2022 Treasury/IRS - request for guidance on repurposing of welfare benefit fund assets Treasury/IRS/DOL/HHS - Request for information (RFI) - group health plan prescription drug reporting requirements under the CAA White House - National Strategy for the COVID-19 Response and Pandemic Preparedness EEOC - wellness programs under the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA) DOL/Treasury/HHS- guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 ERISA uniformity High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Telehealth

Legislative Employer-sponsored health coverage - robust COVID-19 testing and vaccine distribution, COBRA subsidies, telehealth, primary care and worksite clinics and more comprehensive coverage of chronic disease prevention measures Build Back Better Act (BBBA) - health care coverage and affordability issues, prescription drugs, paid family and medical leave Treat and Reduce Obesity Act - S. 596/H.R. 1577 Telehealth Expansion Act - S. 1706 FAMILY Act - H.R. 804/S.248 - Paid Family Leave American Families Plan - national comprehensive paid family and medical leave program Building an Economy for Families Act (BEFA) -universal paid family and medical leave Infrastructure Investment and Jobs Act (IIJA) - H.R. 3684- health care provision Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Health Savings Accounts (HSAs) Quality, Cost & Transparency - Lower Health Care Costs Act (S. 1895, 116th Congress) Public health insurance option - Request for Information (RFI) Mental Health - Request for Information Prescription drug legislation Elijah E. Cummings Lower Drug Costs Now Act - H.R. 3 Surprise billing regulations Regulatory American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - implementation White House - COVID-19 Action Plan - announcements regarding vaccinations, testing requirements for private employers, and vaccination requirements for federal contractors Departments of Labor, Treasury and HHS - FAQs about Affordable Care Act (ACA) and Consolidated Appropriations Act, 2021 (CAA) Implementation - Part 49 - delay of several transparency requirements for group health plans, and other guidance Executive Order - Promoting Competition in the American Economy HHS - Comprehensive Plan for Addressing High Drug Costs Treasury, HHS & Labor - guidance (FAQs) on coverage requirements for HIV-related medications Labor/HHS/Treasury - proposed regulations regarding air ambulance reporting for group health plans and insurers Mental health parity requirements for group health plans and insurers, including under the CAA Treasury & IRS - IRS Notice 2021-46 - additional guidance on COBRA subsidy provisions under the American Rescue Plan Act (ARPA) Treasury/DOL/HHS - implementation of surprise billing provisions under the CAA - interim final regulations (IFR) part 1 and part 2 DOL - submission of data to state all-payer claims databases by self-insured employers; State All Payer Claims Database Advisory Committee under the CAA EEOC - vaccine incentive and mandate guidance for employers DOL/Treasury/HHS - transparency in coverage - final regulations DOL/Treasury/HHS - transparency provisions under the CAA HHS - Enforcement of Hospital Price Transparency Rules, and health care inequities - Medicare Outpatient Prospective Payment System (OPPS) rule for 2022 Treasury/IRS - request for guidance on repurposing of welfare benefit fund assets Treasury/IRS/DOL/HHS - Request for information (RFI) - group health plan prescription drug reporting requirements under the CAA White House - National Strategy for the COVID-19 Response and Pandemic Preparedness EEOC - wellness programs under the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA) DOL/Treasury/HHS- guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 ERISA uniformity High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Telehealth

Legislative Consolidated Appropriations Act of 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored retirement and other benefit plans American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization FY2022 budget proposal Administration - Infrastructure proposal Automatic Retirement Plan Act (ARPA) Improving Access to Retirement Savings Act - S. 1703 Retirement Savings Lost and Found Act - S. 1730 Retirement Parity for Student Loans Act - S. 1443/H.R. 2917 Financial Factors in Selecting Retirement Plan Investment Act - S. 1762 Retirement Security and Savings Act of 2021 - S. 1770 Enhancing Emergency and Retirement Savings Act of 2021 - S. 1870 Securing a Strong Retirement Act - H.R. 2954 Emergency Pension Plan Relief Act - H.R. 409 Emergency Pension Plan Relief Act - H.R. 423 Cybersecurity Environmental, Social and Governance (ESG) principals in investing Financial wellness Mortality Tables - improvements Pension Benefit Guaranty Corporation (PBGC) premiums Tax Incentives for 401 (k) contributions Telework practices Regulatory DOL - sub-regulatory guidance - reduction of cybersecurity risks for retirement plan sponsors American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) - single-employer pension funding stabilization - implementation issues DOL - Independent Contractor Rule - withdrawal of final rule PBGC/IRS - Missing Participants - request for clarifying guidance on missing participant benefits DOL - best practices for missing participants IRS - final regulations - automatic postponements during Federally declared disasters DOL - Environmental, Social and Governance (ESG) investment and proxy voting guidance, temporary non-enforcement policy DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 Treasury/IRS - safe harbor correction method for automatic contribution arrangements IRS - mandatory 60-day postponement of certain tax-related deadlines Treasury/IRS - - request for guidance on defined benefit funding implementation DOL/Treasury/IRS - Pooled Employer Plans (PEPs) and Multiple Employer Plans (MEPs) - comments on registration requirements, service crediting guidance and other issues DOL (EBSA) - investment advice guidance and related prohibited transaction exemptions Treasury/IRS - Remote notarization DOL - Interim Final Rule on Lifetime Income Illustration Requirements Emergency savings Executive compensation ERISA Uniformity EEOC - workplace diversity data deadline (EEO-1) Component 1 data) Form 5500 Reporting Mortality Tables - improvements Multiemployer pension plan issues Paid leave proposals and issues State retirement plan initiatives Student loan repayment benefit PBGC/IRS - withholding issue for terminating plans IRS Tax Forms W4-P and W4-R (suggesting changes)

Legislative Employer-sponsored health coverage - robust COVID-19 testing and vaccine distribution, COBRA subsidies, telehealth, primary care and worksite clinics and more comprehensive coverage of chronic disease prevention measures American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) FY21 Budget Reconciliation Bill - Federal subsidies for COBRA coverage FY2022 budget proposal Treat and Reduce Obesity Act - S. 596/H.R. 1577 Telehealth Expansion Act - S. 1706 FAMILY Act - H.R. 804/S.248 - Paid Family Leave Administration Infrastructure Proposal/Outline Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Health Savings Accounts (HSAs) Quality, Cost & Transparency - Lower Health Care Costs Act (S. 1895, 116th Congress) Mental health & behavioral health care American Families Plan - national comprehensive paid family and medical leave program Building an Economy for Families Act -universal paid family and medical leave Public health insurance option - Request for Information (RFI) Prescription drug legislation Elijah E. Cummings Lower Dru Costs Now Act - H.R. 3 Regulatory Consolidated Appropriations Act 2021 (CAA) - H.R. 133 (Public Law 116-260) - employer-sponsored health, paid leave, other benefit plans (flexible spending arrangements), surprise billing, transparency, and mental health parity) - implementation DOL/Treasury/HHS - Frequently Asked Questions (FAQs) re mental health parity requirements for group health plans and insurers under the CAA HHS - proposed amendments governing privacy standards under the Health Insurance Portability and Accountability Act (HIPAA) HHS - Notice of Benefits and Payment Parameters (NBPP) Treasury/IRS/DOL - implementation guidance on COBRA subsidies under the CAA Treasury/DOL/HHS - implementation of surprise billing provisions under the CAA DOL - submission of data to state all-payer claims databases by self-insured employers; State All Payer Claims Database Advisory Committee under the CAA EEOC - vaccine incentive and mandate guidance for employers DOL/Treasury/HHS - transparency in coverage - final regulations HHS - price transparency provisions in the Medicare inpatient prospective payment system - proposed rule Treasury/IRS - request for guidance on repurposing of welfare benefit fund assets Treasury/IRS/DOL/HHS - Request for information (RFI) - group health plan prescription drug reporting requirements under the CAA White House - National Strategy for the COVID-19 Response and Pandemic Preparedness EEOC - wellness programs under the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA) Treasury/IRS - guidance on FSA provisions in the CAA DOL/Treasury/HHS- guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 ERISA uniformity High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Telehealth

Legislative Employer-sponsored health coverage - robust COVID-19 testing and vaccine distribution, COBRA subsidies, telehealth, primary care and worksite clinics and more comprehensive coverage of chronic disease prevention measures American Rescue Plan Act of 2021 - H.R. 1319, (Public Law 117-2) FY21 Budget Reconciliation Bill - Federal subsidies for COBRA coverage FY 22 Budget Reconciliation Bill FAMILY Act - H.R. 804/S.248 - Paid Family Leave Administration Infrastructure Proposal/Outline Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Health Savings Accounts (HSAs) Quality, Cost & Transparency - Lower Health Care Costs Act (S. 1895, 116th Congress) Mental health Paid Sick Leave Regulatory Consolidated Appropriations Act 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored health, paid leave and other benefit plans (flexible spending arrangements, surprise billing, transparency, mental health parity) - implementation White House Executive Order - Strengthening Medicaid and the Affordable Care Act (ACA) HHS - Interim Final Regulations on COVID-19 Vaccine White House Memorandum - Regulatory Freeze Pending Review White House Memorandum - Modernizing Regulatory Review White House - National Strategy for the COVID-19 Response and Pandemic Preparedness EEOC - Notices of Proposed Rulemaking (NPRM) on wellness programs under the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA) Treasury/IRS - clarifying guidance on FSA provisions in Consolidated Appropriations Act (CAA) Treasury/IRS - Transition relief for health coverage reporting requirements DOL (EBSA) - guidance on maximum duration of relief extending certain participant and plan deadlines resulting from COVID-19 DOL, HHS & Treasury - FAQs Part 44- COVID-19 testing, preventive, SBC relief, excepted benefits Treasury/DOL/HHS - request for guidance on COBRA subsidies and outbreak periods ERISA uniformity High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Telehealth

Legislative Consolidated Appropriations Act 2021 - H.R. 133 (Public Law 116-260) - employer-sponsored health, paid leave and other benefit plans (flexible spending arrangements, surprise billing, transparency, mental health parity) Coronavirus COVID-19 Pandemic Response - employer-sponsored health, paid leave and other benefit plans (Testing, COBRA subsidies, vaccines, risk corridors, health savings accounts, telehealth, on-site clinics, and high-deductible health plans, primary care) The Worker Health Coverage Protection Act (COBRA subsidies) Health, Economic Assistance, Liability Protection and Schools (HEALS) Act Lower Prescription Drug Costs Now Act - H.R. 3 Prescription Drug Rebates & Costs Bill - S. 657 Prescription Drug Pricing Reduction Act - S. 2543 Health care cost and transparency, drug pricing Know the Price Act - H.R. 6005 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act - H.R. 6800 The Heroes Act - revised pandemic relief and economic stimulus package (House Democratic Leadership) Ban Surprise Billing Act - H.R. 5800 Consumer Protections Against Surprise Medical Bills Act - H.R. 5826 The STOP Surprise Medical Bills Act - S. 1531 Protecting People from Surprise Medical Bills Act - H.R. 3502 No Surprises Act - H.R 3630 End Surprise Medical Billing Act - H.R. 861 Telehealth Expansion Act - S. 3539 Health Care at Home Act - H.R. 6644/S. 3741) Reauthorizing and Extending Americas Community Health (REACH) Act - H.R. 2328 Lower Health Care Costs Act - S. 1895 Paid Family Leave Pilot Extension Act - S. 1628 New Parents Act - S. 920 Family and Medical Insurance Leave (FAMILY) Act - S.463/H.R. 1185 Chronic Disease Management Act - S.1948/H.R. 3709 Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Regulatory and Other Coronavirus COVID-19 Pandemic Response - including proposed and final guidance affecting employer-sponsored health, paid leave and other benefit plans (Cost-sharing, testing, telehealth, COBRA Subsidies, Cafeteria plans and other group health plan time frames, health flexible spending arrangements and dependent care flexible spending arrangements, and vaccines) Departments of Health and Human Services (HHS), Labor & Treasury - interim final regulations regarding group health plan coverage of COVID-19 vaccines Guidance implementing the Consolidated Appropriations Act of 2021 Department of Health and Human Services (HHS), Centers for Medicare and Medicaid Services (CMS) - proposed annual Medicare regulation governing certain hospital payment and reporting rules Department of Labor - Proposed update to Mental Health Parity Self-Compliance Tool Executive Orders on Drug Prices and Prescription Drug Rebates - Department of Health and Human Services (HHS) - final regulations addressing prescription drug rebates under the Medicare Part D program and interim final regulations regarding most favored nations drug price requirements Multi-Part Executive Order - An America-First Healthcare Plan - surprise billing, preexisting conditions Executive Order - Improving Price and Quality Transparency in American Healthcare to Put Patients First Departments of Treasury, Labor and HHS - Final Price Transparency Rule ERISA uniformity Department of Treasury and Internal Revenue Service - request for extension of COVID-19 relief related to Health and Dependent Care Flexible Spending Arrangements (FSAs) Health Reimbursement Arrangements (HRAs) - application of employer mandate to individual coverage HRAs - Proposed Rule High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Department of Labor (DOL) - Request for Information (RFI) on paid leave Patient Protection and Affordable Care Act (ACA) - reporting requirements Departments of Treasury, IRS and HHS - Grandfathered group health plans - final regulations Department of Treasury and IRS - proposed regulations -direct primary care arrangements Telehealth Voluntary Employees Beneficiary Association plans Equal Employment Opportunity Commission (EEOC) - Wellness plans proposed rules Regulations and guidance regarding Administration procedures for issuing guidance

Legislative Coronavirus COVID-19 Pandemic Response - employer-sponsored health, paid leave and other benefit plans (Testing, COBRA subsidies, risk corridors, health savings accounts, telehealth, on-site clinics, and high-deductible health plans, primary care) Coronavirus Preparedness and Response Supplemental Appropriations Act - H.R. 6074 (Public Law 116-123) Families First Coronavirus Response Act - H.R. 6201 (Public Law 116-127) Coronavirus Aid, Relief, and Economic Security Act (CARES) Act - H.R. 748 (Public Law 116-136) The Worker Health Coverage Protection Act (COBRA subsidies) Health, Economic Assistance, Liability Protection and Schools (HEALS) Act Lower Prescription Drug Costs Now Act - H.R. 3 Prescription Drug Rebates & Costs Bill - S. 657 Prescription Drug Pricing Reduction Act - S. 2543 Health care cost and transparency, drug pricing Know the Price Act - H.R. 6005 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act - H.R. 6800 The Heroes Act - revised pandemic relief and economic stimulus package (House Democratic Leadership) Ban Surprise Billing Act - H.R. 5800 Consumer Protections Against Surprise Medical Bills Act - H.R. 5826 The STOP Surprise Medical Bills Act - S. 1531 Protecting People from Surprise Medical Bills Act - H.R. 3502 No Surprises Act - H.R 3630 End Surprise Medical Billing Act - H.R. 861 Telehealth Expansion Act - S. 3539 Health Care at Home Act - H.R. 6644/S. 3741) Reauthorizing and Extending Americas Community Health (REACH) Act - H.R. 2328 Lower Health Care Costs Act - S. 1895 Paid Family Leave Pilot Extension Act - S. 1628 New Parents Act - S. 920 Family and Medical Insurance Leave (FAMILY) Act - S.463/H.R. 1185 Chronic Disease Management Act - S.1948/H.R. 3709 Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Regulatory and Other Coronavirus COVID-19 Pandemic Response - including proposed and issued guidance affecting employer-sponsored health, paid leave and other benefit plans (Cost-sharing, testing, telehealth, COBRA Subsidies, Cafeteria plans and other group health plan time frames, health flexible spending arrangements and dependent care flexible spending arrangements, and vaccines) Department of Labor - Proposed update to Mental Health Parity Self-Compliance Tool Executive Orders on Drug Prices and Prescription Drug Rebates Multi-Part Executive Order - An America-First Healthcare Plan - surprise billing, preexisting conditions Executive Order - Improving Price and Quality Transparency in American Healthcare to Put Patients First Departments of Treasury, Labor and Health and Human Services - Proposed Price Transparency Rule ERISA uniformity Dependent Care Flexible Spending Arrangements (FSAs) Health Flexible Spending Arrangements (FSAs) Health Reimbursement Arrangements (HRAs) - application of employer mandate to individual coverage HRAs - Proposed Rule High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Department of Labor - Request for Information (RFI) on paid leave Patient Protection and Affordable Care Act (ACA) - reporting requirements Grandfathered group health plans - proposed regulations by the Departments of Treasury, Labor and Health and Human Services Direct primary care arrangements - proposed regulations by the Department of Treasury and the Internal Revenue Service Voluntary Employees Beneficiary Association plans Wellness plans Regulations and guidance regarding Administration procedures for issuing guidance

Legislative Coronavirus COVID-19 Pandemic Response - employer-sponsored health, paid leave and other benefit plans (Testing, COBRA subsidies, risk corridors, health savings accounts and high-deductible health plans, primary care) Coronavirus Preparedness and Response Supplemental Appropriations Act - H.R. 6074 (Public Law 116-123) Families First Coronavirus Response Act - H.R. 6201 (Public Law 116-127) Coronavirus Aid, Relief, and Economic Security Act (CARES) Act - H.R. 748 (Public Law 116-136) Lower Prescription Drug Costs Now Act - H.R. 3 Prescription Drug Rebates & Costs Bill - S. 657 Prescription Drug Pricing Reduction Act - S. 2543 Health care cost and transparency, drug pricing Know the Price Act - H.R. 6005 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act - H.R. 6800 Ban Surprise Billing Act - H.R. 5800 Consumer Protections Against Surprise Medical Bills Act - H.R. 5826 The STOP Surprise Medical Bills Act - S. 1531 Protecting People from Surprise Medical Bills Act - H.R. 3502 No Surprises Act - H.R 3630 End Surprise Medical Billing Act - H.R. 861 Telehealth Expansion Act - S. 3539 Health Care at Home Act - H.R. 6644/S. 3741) Reauthorizing and Extending Americas Community Health (REACH) Act - H.R. 2328 Lower Health Care Costs Act - S. 1895 Paid Family Leave Pilot Extension Act - S. 1628 New Parents Act - S. 920 Family and Medical Insurance Leave (FAMILY) Act - S.463/H.R. 1185 Chronic Disease Management Act - S.1948/H.R. 3709 Dependent Care Flexible Spending Accounts (FSAs) Health Flexible Spending Accounts (FSAs) Regulatory and Other Coronavirus COVID-19 Pandemic Response - including proposed and issued guidance affecting employer-sponsored health, paid leave and other benefit plans (Cost-sharing, Testing, Tele-health, COBRA Subsidies, Cafeteria plans, COBRA and other group health plan time frames, health flexible spending arrangements and dependent care flexible spending arrangements) Executive Order - Protecting and Improving Medicare for our Nations Seniors Executive Order - Improving Price and Quality Transparency in American Healthcare to Put Patients First Patient-Centered Outcomes Research Institute (PCORI) - annual adjustment guidance and transition guidance Departments of Treasury, Labor and Health and Human Services (HHS) - Proposed Price Transparency Rule ERISA uniformity Dependent Care Flexible Spending Arrangements Health Flexible Spending Arrangements Health Reimbursement Arrangements (HRAs) - application of employer mandate to individual coverage HRAs - Proposed Rule High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) State health care requirements affecting self-insured plans Paid leave proposals and issues Patient Protection and Affordable Care Act (ACA) - reporting requirements Grandfathered group health plans - proposed regulations Direct primary care arrangements - proposed regulations Mental health parity requirements - self compliance tool updates Voluntary Employees Beneficiary Association plans Wellness plans

Legislative Coronavirus COVID-19 Pandemic Response - employer-sponsored health, paid leave and other benefit plans (Cost-sharing, Tele-health, COBRA Subsidies) Coronavirus Preparedness and Response Supplemental Appropriations Act - H.R. 6074 (Public Law 116-123) Families First Coronavirus Response Act - H.R. 6201 (Public Law 116-127) Coronavirus Aid, Relief, and Economic Security Act (CARES) Act - H.R. 748 (Public Law 116-136) Lower Prescription Drug Costs Now Act - H.R. 3 Prescription Drug Pricing Reduction Act - S. 2543 Prescription Drug Rebates & Costs Bill - S. 657 Health care cost and transparency, drug pricing Know the Price Act - H.R. 6005 Surprise Medical Billing Ban Surprise Billing Act - H.R. 5800 Consumer Protections Against Surprise Medical Bills Act - H.R. 5826 The STOP Surprise Medical Bills Act - S. 1531 Protecting People from Surprise Medical Bills Act - H.R. 3502 No Surprises Act - H.R 3630 End Surprise Medical Billing Act - H.R. 861 Telehealth Expansion Act - S. 3539 Reauthorizing and Extending Americas Community Health (REACH) Act - H.R. 2328 Lower Health Care Costs Act - S. 1895 Fiscal Year (FY) 2021 Budget Proposal Paid Family Leave Pilot Extension Act - S. 1628 New Parents Act - S. 920 Family and Medical Insurance Leave (FAMILY) Act - S.463/H.R. 1185 Chronic Disease Management Act - S.1948/H.R. 3709 Patient-Centered Outcomes Research Institute (PCORI) - reauthorization Regulatory and Other Coronavirus COVID-19 Pandemic Response - employer-sponsored health, paid leave and other benefit plans (Cost-sharing, Tele-health , COBRA Subsidies) Executive Order - Protecting and Improving Medicare for our Nations Seniors Executive Order - Improving Price and Quality Transparency in American Healthcare to Put Patients First HHS - Proposed Rule - addressing drug manufacturers coupons, annual limitation on cost sharing, guidance regarding small employer health reimbursement arrangements (QSEHRAs), and value-based insurance design Departments of Treasury, Labor and Health and Human Services (HHS) - Proposed Price Transparency Rule ERISA uniformity Health Reimbursement Arrangements (HRAs) - application of employer mandate to individual coverage HRAs - Proposed Rule High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) Medicare Advantage Program State health care requirements affecting self-insured plans State privacy regulations affecting employer sponsored plans Electronic communication and disclosure of benefits information - Department of Labor Proposed Rule: Default Electronic Disclosure by Employee Pension Benefits Plans Paid leave proposals and issues Patient Protection and Affordable Care Act (ACA) - reporting requirements

Legislative Equality Act - H.R. 5/S. 788 Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 Providing Retirement Security to Workers in Small Businesses, Cooperatives and Service Organizations Act - H.R. 1993 Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 - H.R. 1994 Further Consolidated Appropriations Act, 2020 - H.R 1865 & H.R. 1158 - SECURE Act - H.R. 1994 Retirement Parity for Student Loans Act - S. 1428 The Retirement Security & Savings Act - S. 1431 Wall Street Tax Act of 2019 - H.R. 1516/S. 647 Inclusive Prosperity Act of 2019 - S. 1587/H.R. 2923 Retirement Security Preservation Act - S. 2352 Pension and Budget Integrity Act (PBIA) - H.R. 4035 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Tax Incentives for 401 (k) contributions Automatic 401 (k) Act Financial wellness Fiscal Year 2020 Budget Proposal Defined benefit pension plan funding rules PBGC premiums Environmental, Social and Governance (ESG) principals in investing Form 5500 reporting - state required plan exemptions and Professional Employer Organizations (PEOs) Cybersecurity Regulatory and Other Executive Order - Environmental, Social and Governance (ESG) principles in investing Executive Order on Strengthening Retirement Security in America SEC Best Interest Standard Guidance - clarification of regular rate of pay application to benefits Department of Labor Proposed Rule: Default Electronic Disclosure by Employee Pension Benefits Plans Lump sum payments to participants in pay status PBGC Proposed Rule on Lump Sum Payment Assumptions IRS Proposed New Rules under Section 162 (m) - executive compensation Cyber security DOL - Definition of Fiduciary Emergency savings ERISA Uniformity Excise tax on private foundations Form 5500 Reporting Missing Participants Mortality Tables - Improvements Multiple Employer Plans - MEPs Multiemployer pension plan issues Non-discrimination issues affecting defined benefit plans - Additional Temporary Nondiscrimination Relief for Closed Defined Benefit Plans Paid leave proposals and issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Required minimum distribution (RMD) rules related to 403 (b) plans Student loan repayment benefit

Legislative Lower Prescription Drug Costs Now Act - H.R. 3 Equality Act - H.R. 5/S. 788 Prescription Drug Rebates & Costs Bill - S. 657 The Middle Class Health Benefits Tax Repeal Act - H.R. 748/S. 684 Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (ACA), Cadillac tax on health benefits Continuing Appropriations Act of 2018 - H.J. Res. 125 - two year delay of the Cadillac Tax Health care cost and transparency Drug pricing proposals The STOP Surprise Medical Bills Act - S. 1531 Protecting People from Surprise Medical Bills Act - H.R. 3502 No Surprises Act - H.R 3630 Reauthorizing and Extending Americas Community Health (REACH) Act - H.R. 2328 End Surprise Medical Billing Act - H.R. 861 Lower Health Care Costs Act - S. 1895 Fiscal Year 2020 Budget Proposal Paid Family Leave Pilot Extension Act - S. 1628 New Parents Act - S. 920 Family and Medical Insurance Leave (FAMILY) Act - S.463/H.R. 1185 Patient-Centered Outcomes Research Institute (PCORI) - reauthorization Regulatory and Other HHS Medicare Program Proposed Rule - Hospital Charges HHS NPRM - Section 1557 - Nondiscrimination in Health and Health Education Programs or Activities Executive Order - Improving Price and Quality Transparency in American Healthcare to Put Patients First ERISA uniformity Health care cost and transparency Health Reimbursement Accounts (HRAs) - Proposed regulations to use HRAs to purchase health insurance on the individual markets High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) Department of Health & Human Services - Blueprint to Lower Drug Prices and Reduce Out-of-Pocket Costs and proposed rule on removal of safe harbor protections for rebates Proposed rule - 21st Century Cures Act: Interoperability, Information Blocking, and the ONC Health IT Certification Program Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States - STLDI Medicare Advantage Program State health care requirements affecting self-insured plans Final FAQs guidance regarding implementation the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) - as amended by the Affordable Care Act (ACA) and the 21st Century Cures Act Electronic communication and disclosure of benefits information Paid leave proposals and issues

Legislative Equality Act - H.R. 5/S. 788 Prescription Drug Rebates & Costs Bill - S. 657 The Middle Class Health Benefits Tax Repeal Act - H.R. 748/S. 684 Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (ACA), Cadillac tax on health benefits Continuing Appropriations Act of 2018 - H.J. Res. 125 - two year delay of the Cadillac Tax Health care cost and transparency Drug pricing proposals The STOP Surprise Medical Bills Act - S. 1531 Protecting People from Surprise Medical Bills Act - H.R. 3502 No Surprises Act - H.R 3630 End Surprise Medical Billing Act - H.R. 861 Lower Health Care Costs Act - S. 1895 Fiscal Year 2020 Budget Proposal Paid Family Leave Pilot Extension Act - S. 1628 New Parents Act - S. 920 Family and Medical Insurance Leave (FAMILY) Act - S.463/H.R. 1185 Patient-Centered Outcomes Research Institute (PCORI) - reauthorization Regulatory and Other Executive Order - Improving Price and Quality Transparency in American Healthcare to Put Patients First ERISA uniformity Health care cost and transparency Health Reimbursement Accounts (HRAs) - Proposed regulations to use HRAs to purchase health insurance on the individual markets High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) Department of Health & Human Services - Blueprint to Lower Drug Prices and Reduce Out-of-Pocket Costs and proposed rule on removal of safe harbor protections for rebates Proposed rule - 21st Century Cures Act: Interoperability, Information Blocking, and the ONC Health IT Certification Program Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States - STLDI Medicare Advantage Program State health care requirements affecting self-insured plans FAQs - proposed guidance regarding implementation the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) - as amended by the Affordable Care Act (ACA) and the 21st Century Cures Act Electronic communication and disclosure of benefits information Paid leave proposals and issues

Legislative Equality Act - H.R. 5/S. 788 Retirement Security Act of 2019 - S. 321 Rehabilitation for Multiemployer Pensions Act - H.R. 397 Retirement Enhancement and Savings Act of 2019 - S. 972 Family Savings Act of 2019 - H.R. 1084 IRC and ERISA modify rules relating to multiple employer plans, pooled employer plans and PBGC premiums for CSEC plans - H.R. 1993 Setting Every Community Up for Retirement Enhancement Act of 2019 - H.R. 1994 The Retirement Security & Savings Act (Sens. Portman and Cardin) Tax Incentives for 401 (k) contributions Financial wellness Fiscal Year 2020 Budget Proposal Non-discrimination issues affecting defined benefit plans Defined benefit pension plan funding rules PBGC premiums Regulatory and Other Executive Order on Strengthening Retirement Security in America ERISA Uniformity Electronic communication and disclosure of benefits information Required minimum distribution (RMD) rules related to 403 (b) plans Multiple Employer Plans - MEPs Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Hardship Withdrawals Lump sum payments Student loan repayment benefit Missing Participants Emergency savings

Legislative Protecting American Families Retirement Advice Act - H.R. 355 Pension and Budget Integrity Act of 2017 - S. 270/H.R. 761 Retirement Security for American Workers Act - H.R. 854 Retirement Security Preservation Act of 2017 - S.852/H.R. 1962 Lifetime Income Disclosure Act - S. 868/H.R. 2055 Shrinking Emergency Account Losses Act of 2017 (SEAL Act) - S. 940 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act - H.R. 2030 Keep Our Pension Promises Act - S. 1076 Affordable Retirement Advice Protection Act - S. 1321 Retirement Savings Lost and Found Act of 2018 - S. 2474/H.R. 6540 Retirement Enhancement and Savings Act (RESA) of 2018 - S. 2526/H.R. 5282 The Strengthening Financial Security Through Short-Term Savings Act - S. 3218 The Small Business Employees Retirement Enhancement Act - S.3219 The Refund to Rainy Day Savings Act - S. 3220 The Retirement Flexibility Act - S. 3221 Womens Pension Protection Act of 2018 - S. 3436/H.R. 7026 Protecting Taxpayers Act - S. 3278 Encouraging Americans to Save Act - S. 3636 Affordable Retirement Advice for Savers Act - H.R. 2823 Rightsizing Pension Premiums Act - H.R. 3596 The Protecting Adviser for Small Savers (PASS) Act of 2017 - H.R. 3857 Retirement Plan Modernization Act - H.R. 4158 Workflex in the 21st Century Act - H.R. 4219 Automatic Retirement Plan Act - H.R. 4523 Retirement Plan Simplification and Enhancement Act - H.R. 4524 Increasing Access to a Secure Retirement Act of 2017 - H.R. 4604 Receiving Electronic Statements to Improve Retiree Earnings (RETIRE) Act - H.R 4610/ S. 3795 Small Business Add Value for Employees (SAVE) Act - H.R. 4637 Everyday Philanthropist Act - H.R. 6616 Tax Reform 2.0: The Family Savings Act - H.R. 6757: The Protecting Family and Small Business Tax Cuts Act - H.R. 6760; The American Innovations Act - H.R. 6756 The Portable Retirement and Investment Account Act of 2018 - H.R. 6990 Retirement Parity for Student Loans Act of 2018 - S. 3771 Retirement Security & Savings Act - S. 3781 Retirement, Savings, and Other Tax Relief Act of 2018 Tax Incentives for 401 (k) contributions Financial literacy The Bipartisan Budget Act of 2018 Consolidated Appropriations Act of 2018 Fiscal Year 2019 budget proposal - provisions affecting employer-sponsored benefits Regulatory and Other Executive Order on Strengthening Retirement Security in America ERISA Preemption Federal disaster tax, filing and reporting relief for employers and individuals Electronic communication and disclosure of benefits information Mortality tables Non-discrimination issues affecting defined benefit plans Defined benefit pension plan funding rules PBGC premiums PBGC Early Warning Program Hybrid plan rules, including Pension Equity Plans Fiduciary Definition Executive & nonqualified deferred compensation Multiple Employer Plans - MEPs Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Hardship Withdrawals Lump sum payments Paid leave proposals and issues Student loan repayment benefit Missing Participants Independent Workers Emergency savings Pleading standards

Legislative Opioids Crisis Response Act - S. 2680/H.R. 6 Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (ACA), Cadillac tax on health benefits Continuing Appropriations Act of 2018 - H.J. Res. 125 - two year delay of the Cadillac Tax Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Creating High Quality-Results and Outcomes Necessary to Improve Chronic (CHRONIC) Care Act - S. 870 Save American Workers Act - H.R. 3798 Chronic Disease Management Act of 2018 - S. 2410/H.R. 4978 Broader Options for Americans Act - H.R. 2579 Commonsense Reporting Act of 2017 - S. 1908/H.R. 3919 Workflex in the 21st Century Act - H.R. 4219 ACA Relief Legislation - H.R. 4616 Bipartisan HSA Improvements Act of 2018 - H.R. 5138 HSA Employer Flexibility Act - H.R. 6128 Restoring Access to Medication and Modernizing Health Savings Accounts Act - S. 6199 Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act - H.R. 6311 Graham-Cassidy-Heller-Johnson (GCHJ) health care reform proposal The Bipartisan Budget Act of 2018 Consolidated Appropriations Act of 2018 Fiscal Year 2019 budget proposal - provisions affecting employer-sponsored benefits Cost transparency and out-of-network billing Regulatory and Other Association Health Plans (AHPs) Health Reimbursement Accounts (HRAs) High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) Department of Health & Human Services - Blueprint to Lower Drug Prices and Reduce Out-of-Pocket Costs Federal disaster tax, filing and reporting relief for employers and individuals Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States - STLDI Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program State health care requirements affecting self-insured plans FAQs - proposed guidance regarding implementation the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) - as amended by the Affordable Care Act (ACA) and the 21st Century Cures Act Electronic communication and disclosure of benefits information Paid leave proposals and issues

Legislative The Tax Cuts and Jobs Act - H.R. 1 SUPPORT for Patients and Communities Act - H.R. 6 Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (ACA), Cadillac tax on health benefits Continuing Appropriations Act of 2018 - H.J. Res. 125 - two year delay of the Cadillac Tax Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Creating High Quality-Results and Outcomes Necessary to Improve Chronic (CHRONIC) Care Act - S. 870 Chronic Disease Management Act of 2018 - S. 2410/H.R. 4978 Broader Options for Americans Act - H.R. 2579 Commonsense Reporting Act of 2017 - S. 1908/H.R. 3919 ACA Relief Legislation - H.R. 4616 Bipartisan HSA Improvements Act of 2018 - H.R. 5138 HSA Employer Flexibility Act - H.R. 6128 Opioid Crisis Response Act of 2018 - S. 2680 Graham-Cassidy-Heller-Johnson (GCHJ) health care reform proposal The Bipartisan Budget Act of 2018 Consolidated Appropriations Act of 2018 Fiscal Year 2019 budget proposal - provisions affecting employer-sponsored benefits Regulatory and Other Association Health Plans (AHPs) Health Reimbursement Accounts (HRAs) High Deductible Health Plans (HDHPs) Health Savings Accounts (HSAs) Department of Health & Human Services - Blueprint to Lower Drug Prices and Reduce Out-of-Pocket Costs Federal disaster tax, filing and reporting relief for employers and individuals Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States - STLDI Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program State health care requirements affecting self-insured plans FAQs - proposed guidance regarding implementation the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) - as amended by the Affordable Care Act (ACA) and the 21st Century Cures Act Electronic communication and disclosure of benefits information Paid leave proposals and issues

Legislative The Tax Cuts and Jobs Act - H.R. 1 Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (ACA), Cadillac tax on health benefits Continuing Appropriations Act of 2018 - H.J. Res. 125 - two year delay of the Cadillac Tax Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Creating High Quality-Results and Outcomes Necessary to Improve Chronic (CHRONIC) Care Act - S. 870 Chronic Disease Management Act of 2018 - S. 2410/H.R. 4978 Broader Options for Americans Act - H.R. 2579 Commonsense Reporting Act of 2017 - S. 1908/H.R. 3919 ACA Relief Legislation - H.R. 4616 Bipartisan HSA Improvements Act of 2018 - H.R. 5138 Graham-Cassidy-Heller-Johnson (GCHJ) health care reform proposal The Bipartisan Budget Act of 2018 Consolidated Appropriations Act of 2018 Fiscal Year 2019 budget proposal - provisions affecting employer-sponsored benefits Regulatory and Other Association Health Plans (AHPs) Health Reimbursement Accounts (HRAs) Health Savings Accounts (HSAs) Federal disaster tax, filing and reporting relief for employers and individuals Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States - STLDI Disability Benefits - final rule for certain claims procedures for disability plans Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) - Model Form for Mental Health Parity Disclosure Electronic communication and disclosure of benefits information

Legislative Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits American Health Care Act of 2017 - H.R. 1628 The Better Health Care Reconciliation Act (BCRA) - H.R. 1628 (repeal & replace) Obamacare Repeal Reconciliation Act (ORRA) - H.R. 1628 (repeal only) Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Creating High Quality-Results and Outcomes Necessary to Improve Chronic (CHRONIC) Care Act - S. 870 Broader Options for Americans Act - H.R. 2579 Disaster Tax Relief and Airport and Airway Extension Act of 2017 - H.R. 3823 Commonsense Reporting Act of 2017 - S. 1908/H.R. 3919 ACA Relief Legislation - H.R. 4616 Graham-Cassidy-Heller-Johnson (GCHJ) health care reform proposal The Tax Cuts and Jobs Act - H.R. 1 Fiscal Year 2018 Budget Resolution - provisions impacting employer-sponsored benefits Regulatory and Other Health Reimbursement Accounts (HRAs) Association Health Plans (AHPs) Federal disaster tax, filing and reporting relief for employers and individuals Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Request for Information (RFI): regulatory burdens from the Affordable Care Act (ACA) - HHS Request for Information (RFI): regulatory burdens - Treasury Disability Benefits - proposed regulation to delay or amend claims procedure final regulations for disability plans Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) - Model Form for Mental Health Parity Disclosure Electronic communication and disclosure of benefits information

Legislative Protecting American Families Retirement Advice Act - H.R. 355 Pension and Budget Integrity Act of 2017 - S. 270/H.R. 761 Retirement Security for American Workers Act - H.R. 854 Retirement Security Preservation Act of 2017 - S.852/H.R. 1962 Lifetime Income Disclosure Act - S. 868/H.R. 2055 Shrinking Emergency Account Losses Act of 2017 (SEAL Act) - S. 940 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act - H.R. 2030 Keep Our Pension Promises Act - S. 1076 Affordable Retirement Advice Protection Act - S. 1321 Affordable Retirement Advice for Savers Act - H.R. 2823 Rightsizing Pension Premiums Act - H.R. 3596 Disaster Tax Relief and Airport and Airway Extension Act of 2017 - H.R. 3823 Retirement Enhancement and Savings Act of 2016 (RESA) Tax reform - tax incentives for employer sponsored retirement plans & other proposals Tax Incentives for 401 (k) contributions Fiscal Year 2018 Budget Resolution: provisions impacting employer-sponsored benefits Regulatory and Other Federal disaster tax, filing and reporting relief for employers and individuals Electronic communication and disclosure of benefits information Mortality table updates Non-discrimination issues affecting defined benefit plans PBGC premiums PBGC Early Warning Program Hybrid plan rules, including Pension Equity Plans Fiduciary Definition Rule - delay of applicability date Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Core Principles for Regulating the United States Financial System Joint Resolutions disapproving of the U.S. Department of Labors (DOL) regulations validating state-based retirement plans - H.J. RES. 66 & H. J. RES. 67 Disability Benefits - proposed regulation to delay or amend claims procedure final regulations for disability plans Financial soundness Executive & nonqualified deferred compensation Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues Student loan repayment benefit Missing Participants

Legislative Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits Affordable Care Act (ACA) - repeal and replace measures American Health Care Act of 2017 - H.R. 1628 The Better Health Care Reconciliation Act (BCRA) - Senate discussion draft Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Protecting Access to Care Act - H.R. 1215 - Medical Liability reform Broader Options for Americans Act - H.R. 2579 Tax reform - employer sponsored health plans, tax incentives Regulatory and Other Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Request for Information (RFI): regulatory burdens from the Affordable Care Act (ACA) - HHS Request for Information (RFI): regulatory burdens - Treasury New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) Electronic communication and disclosure of benefits information Fiscal Year FY 2018 federal budget outline: provisions impacting employer-sponsored benefits Legislative Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits Affordable Care Act (ACA) - repeal and replace measures American Health Care Act of 2017 - H.R. 1628 The Better Health Care Reconciliation Act (BCRA) - Senate discussion draft Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Protecting Access to Care Act - H.R. 1215 - Medical Liability reform Broader Options for Americans Act - H.R. 2579 Tax reform - employer sponsored health plans, tax incentives Regulatory and Other Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Request for Information (RFI): regulatory burdens from the Affordable Care Act (ACA) - HHS Request for Information (RFI): regulatory burdens - Treasury New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) Electronic communication and disclosure of benefits information Fiscal Year FY 2018 federal budget outline: provisions impacting employer-sponsored benefits Legislative Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits Affordable Care Act (ACA) - repeal and replace measures American Health Care Act of 2017 - H.R. 1628 The Better Health Care Reconciliation Act (BCRA) - Senate discussion draft Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Protecting Access to Care Act - H.R. 1215 - Medical Liability reform Broader Options for Americans Act - H.R. 2579 Tax reform - employer sponsored health plans, tax incentives Regulatory and Other Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Request for Information (RFI): regulatory burdens from the Affordable Care Act (ACA) - HHS Request for Information (RFI): regulatory burdens - Treasury New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) Electronic communication and disclosure of benefits information Fiscal Year FY 2018 federal budget outline: provisions impacting employer-sponsored benefits Legislative Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits Affordable Care Act (ACA) - repeal and replace measures American Health Care Act of 2017 - H.R. 1628 The Better Health Care Reconciliation Act (BCRA) - Senate discussion draft Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Protecting Access to Care Act - H.R. 1215 - Medical Liability reform Broader Options for Americans Act - H.R. 2579 Tax reform - employer sponsored health plans, tax incentives Regulatory and Other Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Request for Information (RFI): regulatory burdens from the Affordable Care Act (ACA) - HHS Request for Information (RFI): regulatory burdens - Treasury New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) Electronic communication and disclosure of benefits information Fiscal Year FY 2018 federal budget outline: provisions impacting employer-sponsored benefits Legislative Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits Affordable Care Act (ACA) - repeal and replace measures American Health Care Act of 2017 - H.R. 1628 The Better Health Care Reconciliation Act (BCRA) - Senate discussion draft Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Protecting Access to Care Act - H.R. 1215 - Medical Liability reform Broader Options for Americans Act - H.R. 2579 Tax reform - employer sponsored health plans, tax incentives Regulatory and Other Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal Request for Information (RFI): regulatory burdens from the Affordable Care Act (ACA) - HHS Request for Information (RFI): regulatory burdens - Treasury New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - delay of applicability date State health care requirements affecting self-insured plans FAQ Part 38, guidance related to the Mental Health Parity and Addiction Equity Act of 2008 (MHPEA) Electronic communication and disclosure of benefits information Fiscal Year FY 2018 federal budget outline: provisions impacting employer-sponsored benefits

Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), Cadillac tax on health benefits Affordable Care Act (ACA) - repeal and replace measures American Health Care Act of 2017 - H.R. 1628 Tax reform - employer sponsored health plan tax incentives Middle Class Health Benefits Tax Repeal Act of 2017 - S. 58/H.R. 173 Health Savings Act of 2017 - S. 403/H.R. 1175 Other Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition - Proposed Rule delay State health care requirements affecting self-insured plans

Tax reform - employer sponsored retirement tax incentives and other proposals Protecting American Families Retirement Advice Act - H.R. 355 Pension and Budget Integrity Act of 2017 - S. 270/H.R. 761 Retirement Security for American Workers Act - H.R. 854 Bill to Amend the Employee Retirement Income Security act of 1974 (ERISA) to require a lifetime income disclosure - S. 868 Retirement Security Preservation Act of 2017 - S.852/H.R. 1962 Lifetime Income Disclosure Act - H.R. 2055 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act - H.R. 2030 Regulatory and Other Minimum Present Value Requirements for Distributions, Section 417(e) Mortality table updates Non-discrimination issues affecting defined benefit plans PBGC premiums PBGC Early Warning Program Hybrid plan rules, including Pension Equity Plans Fiduciary Definition Delay Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Core Principles for Regulating the United States Financial System Joint Resolutions disapproving of the U.S. Department of Labors (DOL) regulations validating state-based retirement plans - H.J. RES. 66 & H. J. RES. 67 Un-cleared Swap Margin Requirements EEO-1 Form - annual Employer Information Report - Request for Review New Claims Procedures - Disability Benefits (DOL, EBSA) Executive & nonqualified deferred compensation Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues Student loan repayment benefit Missing Participants

Legislative Protecting American Families Retirement Advice Act - H.R. 355 Pension and Budget Integrity Act of 2017 - S. 270/H.R. 761 Retirement Security for American Workers Act - H.R. 854 Retirement Security Preservation Act of 2017 - S.852/H.R. 1962 Lifetime Income Disclosure Act - S. 868/H.R. 2055 Shrinking Emergency Account Losses Act of 2017 (SEAL Act) - S. 940 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act - H.R. 2030 Keep Our Pension Promises Act - S. 1076 Affordable Retirement Advice Protection Act - S. 1321 Affordable Retirement Advice for Savers Act - H.R. 2823 Regulatory and Other Electronic communication and disclosure of benefits information Mortality table updates Non-discrimination issues affecting defined benefit plans PBGC premiums PBGC Early Warning Program Hybrid plan rules, including Pension Equity Plans Fiduciary Definition Rule Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Core Principles for Regulating the United States Financial System Joint Resolutions disapproving of the U.S. Department of Labors (DOL) regulations validating state-based retirement plans - H.J. RES. 66 & H. J. RES. 67 New Claims Procedures - Disability Benefits (DOL, EBSA) Executive & nonqualified deferred compensation Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues Student loan repayment benefit Missing Participants Tax reform - employer sponsored retirement tax incentives and other proposals Fiscal Year FY 2018 federal budget outline: provisions impacting employer-sponsored benefits

Tax reform - employer sponsored retirement tax incentives and other proposals Protecting American Families Retirement Advice Act - H.R. 355 Pension and Budget Integrity Act of 2017 - S. 270/H.R. 761 Retirement Security for American Workers Act - H.R. 854 Bill to Amend the Employee Retirement Income Security act of 1974 (ERISA) to require a lifetime income disclosure - S. 868 Retirement Security Preservation Act of 2017 - S.852/H.R. 1962 Lifetime Income Disclosure Act - H.R. 2055 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act - H.R. 2030 Regulatory and Other Minimum Present Value Requirements for Distributions, Section 417(e) Mortality table updates Non-discrimination issues affecting defined benefit plans PBGC premiums PBGC Early Warning Program Hybrid plan rules, including Pension Equity Plans Fiduciary Definition Delay Presidential Executive Order: Reducing Regulation and Controlling Regulatory Cost Presidential Executive Order: Core Principles for Regulating the United States Financial System Joint Resolutions disapproving of the U.S. Department of Labors (DOL) regulations validating state-based retirement plans - H.J. RES. 66 & H. J. RES. 67 Un-cleared Swap Margin Requirements EEO-1 Form - annual Employer Information Report - Request for Review New Claims Procedures - Disability Benefits (DOL, EBSA) Executive & nonqualified deferred compensation Multiemployer pension plan issues State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues Student loan repayment benefit Missing Participants

Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), 40 percent Cadillac tax on health benefits Consolidated Appropriations Act, 2016 (spending & extenders) - two year Cadillac tax delay Tax reform - employer sponsored health plan tax incentives House GOP Health Care Reform Task Force FY 2017 Federal Budget Proposal - health care issues, ACA Preserving Employee Wellness Programs - H.R. 1189/S. 620 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Restoring Access to Medication and Improving Health Savings Act of 2016 -H.R. 1270 Health Care Security Act of 2016 - H.R. 5445 The 21st Century Cures Act - H.R. 34 - Public Law No: 144-255 Small Business Healthcare Relief Act - S. 1697/H.R. 5447 (HRAs) Middle Class Health Benefits Tax Repeal Act of 2015 - S. 2045/H.R. 2050 American Worker Health Care Tax Relief Act of 2015 - S. 2075 Commonsense Reporting & Verification Act - H.R. 2712/S. 1996 Health Savings Act of 2016 - S.2499/H.R. 4469 Health Savings Protection Act - H.R. 4832 Preserving Consumer Health Accounts of 2016 - S. 2698 Helping Families in Mental Health Crisis Act of 2016 - H.R. 2646 Mental Health Reform (MHR) Act - S. 2680 Small Business Health Care Relief Act - S. 3060 Access to Better Care Act of 2016 - H.R. 5652 Wellness - Senate Joint Resolution 37 - would formally disapprove and nullify the GINA rule & Senate Joint Resolution 38 - would formally disapprove of and nullify the ADA rule Other Proposed Expatriate Health Plan Regulations (Excepted Benefit Rules) Proposed Form 5500 Changes New Claims Procedures - Disability Benefits (DOL, EBSA) Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Final Fiduciary Definition/Conflict of Interest Rule State health care requirements affecting self-insured plans

FY 2017 Federal Budget Proposal - retirement policy initiatives Tax reform - employer sponsored retirement plans House Republicans Tax Reform Task Force Defined Benefit Plan Issues Mortality table updates De-risking pensions methods Non-discrimination issues affecting defined benefit plans PBGC premiums Hybrid plan rules Pension Portability Act - S. 2147/H.R. 4029 Pension and Budget Integrity Act of 2016 - H.R. 4955/S. 3240 Defined Contribution Plan Issues Retirement plan coverage Lifetime income Plan fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 Retail Investors Protection Act - H.R. 1090 The Lifetime Income Disclosure Act - S. 1317/H.R. 2317 Retirement Savings Lost and Found Act of 2016 - S. 3078/H.R. 5805 Retirement Choice Protection Act of 2015 - H.R. 3922 Small Businesses Add Value for Employees Act (SAVE) Act of 2015 - H.R. 4067 Womens Pension Protection Act of 2015 - S. 2110/H.R. 4235 Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656/S. 3417 Affordable Retirement Advice Protection (ARAP) Act - H.R. 4293 Strengthening Access to Valuable Education & Retirement Support (SAVERS) Act - H.R. 4294 Financial Choice Act of 2016 - H.R. 5983 Secure, Accessible, Valuable, Efficient, Universal Pension (SAVE UP) Act - H.R. 5731 EEOC Reform Act - S. 2693 Retirement Improvements and Savings Enhancements (RISE) Act of 2016 - Early Draft of retirement reform legislation Retirement Enhancement and Savings (RES) Act - modified version Final Fiduciary Definition/Conflict of Interest Rule Proposed & New Revisions to EEO-1 Form - annual Employer Information Report Proposed Form 5500 Changes Executive & nonqualified deferred compensation Multiemployer pension plan issues Multiple employer plans (MEPs) State retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues - Healthy Families Act, S.497/H.R. 932, Working Families Flexibility Act, S. 233 Student loan repayment benefit - Employer Participation in Student Loan Assistance Act - S. 2467/H.R. 3861 Missing Participants

Health Care Reform - ongoing legislative and regulatory implementation of the Patient Protection and Affordable Care Act (PPACA), 40 percent Cadillac tax on health benefits Consolidated Appropriations Act, 2016 (spending & extenders) - two year Cadillac tax delay FY 2017 Federal Budget Proposal - health care issues, ACA Preserving Employee Wellness Programs - H.R. 1189/S. 620 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Restoring Access to Medication and Improving Health Savings Act of 2016 -H.R. 1270 Small Business Healthcare Relief Act - S. 1697/H.R. 5447 Middle Class Health Benefits Tax Repeal Act of 2015 - S. 2045/H.R. 2050 American Worker Health Care Tax Relief Act of 2015 - S. 2075 Commonsense Reporting & Verification Act - H.R. 2712/S. 1996 Health Savings Act of 2016 - S.2499/H.R. 4469 Health Savings Protection Act - H.R. 4832 Preserving Consumer Health Accounts of 2016 - S. 2698 Helping Families in Mental Health Crisis Act of 2016 - H.R. 2646 Mental Health Reform (MHR) Act - S. 2680 Access to Better Care Act of 2016 - H.R. 5652 Tax reform - employer sponsored health insurance House GOP Health Care Reform Task Force Other Employer wellness programs - nondiscrimination rules: Americans with Disabilities ACT (ADA) & Genetic Information Nondiscrimination Act (GINA) - Final regulations Medicare Advantage Program Re-proposed Definition of Fiduciary - Final Conflict of Interest Rule

FY 2017 Federal Budget Proposal - retirement policy initiatives Tax reform - employer sponsored retirement plans Defined Benefit Plan Issues Mortality table updates De-risking pensions methods Non-discrimination issues affecting defined benefit plans PGBC premiums Hybrid plan rules Pension Portability Act - S. 2147/H.R. 4029 Defined Contribution plan issues Lifetime income Plan fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 Retail Investors Protection Act - H.R. 1090 The Lifetime Income Disclosure Act - S. 1317/H.R. 2317 Retirement Choice Protection Act of 2015 - H.R. 3922 Small Businesses Add Value for Employees Act (SAVE) Act of 2015 - H.R. 4067 Womens Pension Protection Act of 2015 - S. 2110/H.R. 4235 Affordable Retirement Advice Protection (ARAP) Act - H.R. 4293 Strengthening Access to Valuable Education & Retirement Support (SAVERS) Act - H.R. 4294 The Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656 Re-proposed Definition of Fiduciary Rule - Conflict of Interest Rule Executive & nonqualified deferred compensation Multiemployer pension plan issues Multiple employer plans (MEPs) Retirement plan access proposals - state retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program Paid leave proposals and issues - Healthy Families Act, S.497/H.R. 932, Working Families Flexibility Act, S. 233 Student loan repayment benefit - Employer Participation in Student Loan Assistance Act - S. 2467/H.R. 3861

Health Care Reform - ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA), 40 percent Cadillac Tax on health benefits Administration FY 2016 Federal Budget Proposal - health plan proposals Bipartisan Budget Act of 2015 (ACA provision) - H.R. 1314/Public Law No: 114-74 Consolidated Appropriations Act, 2016 (spending and tax extenders) - two year Cadillac Tax delay Tax Reform - employer-sponsored health insurance The Medicare Access and CHIP Reauthorization Act - H.R. 2 - sustainable growth rate (SGR) Hire More Heroes Act - H.R. 22 - Veterans exemption, determination of employer mandate applicability Save American Workers Act of 2015 - H.R. 30 Forty Hours is Full Time Act of 2015 - S. 30 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879, Preserving Employee Wellness Programs - H.R. 1189/S. 620 Small Business Healthcare Relief Act - S. 1697/H.R. 2911 Middle Class Health Benefits Tax Repeal Act of 2015 - S. 2045/H.R. 2050 American Worker Health Care Tax Relief Act of 2015 - S. 2075 Commonsense Reporting and Verification Act - H.R. 2712/S. 1996 Restoring Americans Healthcare Freedom Reconciliation Act of 2015 - H.R. 3762 Other Issues Wellness plans, genetic nondiscrimination rules - Genetic Information Nondiscrimination Act (GINA) & Americans with Disabilities Act (ADA) - proposed regulations Health Insurance Portability and Accountability Act (HIPAA) - Administrative Simplification, Certification of Compliance for Health Plans, Health Plan Identifier Requirements Electronic disclosure, communication by employee benefit plans Medicare Advantage Program

Administration FY 2016 Federal Budget Proposal - retirement plan proposals 2016 Budget Resolutions - House & Senate - benefits policy A Balanced Budget for a Stronger America - House Republican Budget Proposal - retirement related provisions Defined Benefit Plan Issues Mortality Table Updates De-Risking pensions methods Non-discrimination issues affecting defined benefit plans PBGC Issues Final Hybrid plan rules Pension Protection Act: funding regulations Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 - H.R. 3236 - Extension of Section 420 Transfers Defined contribution plan issues Lifetime income Plan Fees Shrinking Emergency Account Losses (SEAL) Act - S. 324 Automatic IRA Act of 2015 - H.R. 506/S. 245 Retirement Security Act of 2015 - H.R. 557/S. 266 The Lifetime Income Disclosure Act - S. 1317 The Receiving Electronic Statements to Improve Retiree Earnings Act - H.R. 2656 Comprehensive Tax Reform for 2015 and Beyond - employer sponsored benefits - Senate Finance Committee - Working Group on savings and investment - tax incentives for retirement in employer sponsored plans and improvements Other Issues Re-proposal Definition of Fiduciary Rule - conflict of interest rule Executive & Nonqualified deferred compensation Multiemployer pension plan issues Multiple Employer plans ESOP dividend deduction Retirement plan access proposals - state retirement plan initiatives Plan administration - certification of hardship withdrawals and determination letter program

Health Care Reform - ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA) - 40 percent tax on health benefits Administration FY 2016 Federal Budget Proposal - health plan proposals Ways & Means Committee reconciliation measure - provisions in ACA 2016 Budget Resolutions - House & Senate - benefits policy, wellness programs Tax Reform - employer-sponsored health insurance The Medicare Access and CHIP Reauthorization Act - H.R. 2 - sustainable growth rate (SGR) Hire More Heroes Act - H.R. 22 - Veterans exemption, determination of employer mandate applicability Save American Workers Act of 2015 - H.R. 30 Forty Hours is Full Time Act of 2015 - S. 30 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Preserving Employee Wellness Programs - H.R. 1189/S. 620 Small Business Healthcare Relief Act - S. 1697/H.R. 2911 Middle Class Health Benefits Tax Repeal Act of 2015 - S. 2045 Middle Class Health Benefits Tax Repeal Act of 2015 - H.R. 2050 American Worker Health Care Tax Relief Act of 2015 - S. 2075 Commonsense Reporting and Verification Act - H.R. 2712/S. 1996 Other Issues Health Insurance Portability and Accountability Act (HIPAA) - Administrative Simplification, Certification of Compliance for Health Plans, Health Plan Identifier Requirements Electronic disclosure, communication by employee benefit plans Medicare Advantage Program Health information technology - interoperability

Health Care Reform - ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA) - 40 percent tax on health benefits Administration FY 2016 Federal Budget Proposal - health plan proposals 2016 Budget Resolutions - House & Senate - benefits policy, wellness programs Tax Reform - employer-sponsored health insurance The Medicare Access and CHIP Reauthorization Act - H.R. 2 - sustainable growth rate (SGR) Hire More Heroes Act - H.R. 22 - Veterans exemption, determination of employer mandate applicability Save American Workers Act of 2015 - H.R. 30 Forty Hours is Full Time Act of 2015 - S. 30 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Preserving Employee Wellness Programs - H.R. 1189/S. 620 Small Business Healthcare Relief Act - S. 1697/H.R. 2911 Middle Class Health Benefits Tax Repeal Act of 2015 - H.R. 2050 Commonsense Reporting and Verification Act - H.R. 2712 Other Issues McNamara-OHara Service Contract Act (SCA) Health Insurance Portability and Accountability Act (HIPAA) - Administrative Simplification, Certification of Compliance for Health Plans Electronic disclosure, communication by employee benefit plans Medicare Advantage Program Health information technology - interoperability

Health Care Reform - ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA) - 40 percent tax on health benefits Administration FY 2016 Federal Budget Proposal - health plan proposals 2016 Budget Resolutions - House & Senate - benefits policy, wellness programs Tax Reform - employer-sponsored health insurance The Medicare Access and CHIP Reauthorization Act - H.R. 2 - sustainable growth rate (SGR) Hire More Heroes Act - H.R. 22 - Veterans exemption, determination of employer mandate applicability Save American Workers Act of 2015 - H.R. 30 Forty Hours is Full Time Act of 2015 - S. 30 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Preserving Employee Wellness Programs - H.R. 1189/S. 620 Small Business Healthcare Relief Act - S. 1697/H.R. 2911 Middle Class Health Benefits Tax Repeal Act of 2015 - H.R. 2050 Commonsense Reporting and Verification Act - H.R. 2712 Other Issues McNamara-OHara Service Contract Act (SCA) Health Insurance Portability and Accountability Act (HIPAA) - Administrative Simplification, Certification of Compliance for Health Plans Electronic disclosure, communication by employee benefit plans Medicare Advantage Program Health information technology - interoperability

Health Care Reform - ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA) Administration FY 2016 Federal Budget Proposal - health plan proposals 2016 Budget Resolutions - House & Senate - benefits policy, wellness programs Tax Reform - employer-sponsored health insurance The Medicare Access and CHIP Reauthorization Act - H.R. 2 - sustainable growth rate (SGR) Hire More Heroes Act - H.R. 22 - Veterans exemption, determination of employer mandate applicability Save American Workers Act of 2015 - H.R. 30 Forty Hours is Full Time Act of 2015 - S. 30 Ax the Tax on the Middle Class Americans Health Plans Act - H.R. 879 Preserving Employee Wellness Programs - H.R. 1189/S. 620 Other Issues McNamara-OHara Service Contract Act (SCA) Health Insurance Portability and Accountability Act (HIPAA) - Administration Simplification: Certification of Compliance for Health Plans Electronic disclosure, communication by employee benefit plans Consumer directed health care plans - HDHPs, HSAs, HRAs Medicare Advantage Program

Health Care Reform - ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA) Consolidated and Further Continuing Appropriations Act, 2015 - H.R. 83/Public Law No: 113-235 - PPACA, expatriate health plans The Save American Workers Act - H.R. 2575 (40 hour week) The Commonsense Reporting Act of 2014 - S. 2176 Streamlining Verification for Americans Act - H.R. 5557 Forty Hours is Full Time Act - S. 1188 Bankruptcy Fairness and Employee Benefits Protection Act - S. 2418 To amend section 1341 of the Patient Protection and Affordable Care Act to repeal the funding mechanism for the transitional reinsurance program in the individual market, and for other purposes - H.R. 3489 The Expatriate Health Coverage Clarification Act - H.R. 4414 Auto Enroll Repeal Act - S. 2546/H.R. 1254 Tax Reform - employer-sponsored health insurance Tax Reform Act of 2014 - H.R. 1 Comprehensive Tax Reform for 2015 and Beyond - Republican Staff, Committee on Finance, United States Senate Other Issues McNamara-OHara Service Contract Act (SCA) Health Insurance Portability and Accountability Act (HIPAA) - Administration Simplification: Certification of Compliance for Health Plans Electronic disclosure, communication by employee benefit plans Consumer directed health care plans - HDHPs, HSAs, HRAs, FSA Plans - carryover issues Defense of Marriage Act (DOMA), U.S. Supreme Court case - regulatory implementation issues related to employer-sponsored health plans Wellness Plans

Health Care Reform ongoing implementation and improvements of the Patient Protection and Affordable Care Act (PPACA) The Save American Workers Act H.R. 2575 (40 hour week) The Commonsense Reporting Act of 2014 - S. 2176Streamlining Verification for Americans Act H.R. 5557 Forty Hours is Full Time Act S. 1188 Bankruptcy Fairness and Employee Benefits Protection Act S. 2418 To amend section 1341 of the Patient Protection and Affordable Care Act to repeal the funding mechanism for the transitional reinsurance program in the individual market, and for other purposes H.R. 3489 The Expatriate Health Coverage Clarification Act H.R. 4414 Auto Enroll Repeal Act S. 2546/H.R. 1254 Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Tax reform/deficit reduction tax incentives for employer-sponsored health plans Fiscal Year 2015 Budget Proposal health plan proposals Tax Extenders Other Issues Health Insurance Portability and Accountability Act (HIPAA) Administration Simplification: Certification of Compliance for Health Plans Medicare Advantage Rates Health care provider compensation Internal Revenue Service Code Section 162 (m) (6) final regulations Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs, FSA Plans carryover issues Defense of Marriage Act (DOMA), U.S. Supreme Court case regulatory implementation issues related to employer-sponsored health plans

Administration Proposed FY 2015 Budget MyRA proposal Lifetime cap on retirement savings Limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues Pension funding stabilization Preserving Americas Transit and Highways Act (PATH) of 2014 pension funding stabilization Emergency Unemployment Compensation Extension Act H.R. 3979 PBGC premiums ERISA 4062(e) Frozen defined benefit pension plans and impact of ERISA non-discrimination rules Pension Protection Act definition of liquidity shortfall Tax Extenders USA Retirement Funds Act S.1979 Defined contribution plan issues 401(k) plan loans Plan fees Investment advice to retirement plan participants, DOL definition of fiduciary Roth 401(k)s and Roth IRAs Electronic disclosure of retirement plan information, fees and notices to participants Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income: Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Security Act of 2014 S. 1970/H.R. 4376 The Universal, Secure, and Adaptable (USA) Retirement Funds Act S. 1979 21st Century Worker Tax Cut Act S. 2162 162 m, (executive compensation) The Cooperative and Small Employer Charity Pension Flexibility Act H.R. 4275/S. 1302 PL No. 113-97 Tax Extenders Other Issues Hybrid retirement plans Treasury Department finalization of proposed regulations Executive compensation pay for performance, timing of taxation, substantial risk of forfeiture, Internal Revenue Code Sec. 409A, sec. 953(b) of Dodd-Frank (pay ratio provision) Derivatives issues (Dodd-Frank impact on retirement plan investments) Financial Accounting Standards Board (FASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Regulation of Money Market Funds Multiemployer pension plan issues Death Master File (DMF) access issues ESOP dividend deduction Inherited retirement plans including IRAs and tax treatment Defense of Marriage Act (DOMA), U.S. Supreme Court case regulatory implementation issues related to retirement plan administration Patriot Employer Tax Credit Act S.2540

MyRA proposal Lifetime cap on retirement savings Limitation on itemized deductions and exclusions affecting retirement savingsDefined Benefit Plan Issues - Pension funding stabilization PBGC premiums ERISA 4062(e) Frozen defined benefit pension plans and impact of ERISA non-discrimination rules Pension Protection Act definition of liquidity shortfall Defined contribution plan issues 401(k) plan loans Plan fees Investment advice to retirement plan participants, DOL definition of fiduciary Roth 401(k)s and Roth IRAs Electronic disclosure of retirement plan information, fees and notices to participants Tax Reform Act of 2014 comprehensive tax reform discussion draft proposed changes to employee benefits tax policy Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Security Act of 2014 S. 1970 The Universal, Secure, and Adaptable (USA) Retirement Funds Act S. 1979 The Cooperative and Small Employer Charity Pension Flexibility Act H.R. 4275/S. 1302 Other Issues - Hybrid retirement plans Treasury Department finalization of proposed regulations Executive compensation pay for performance, timing of taxation, substantial risk of forfeiture, Internal Revenue Code Sec. 409A, sec. 953(b) of Dodd-Frank (pay ratio provision) Derivatives issues (Dodd-Frank impact on retirement plan investments) Financial Accounting Standards Board (FASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Regulation of Money Market Funds Multiemployer pension plan issues Death Master File (DMF) access issues ESOP dividend deduction Inherited retirement plans including IRAs and tax treatment

Fiscal Year 2014 Budget Proposal employer-sponsored retirement and health care benefits House Concurrent Resolution No. 25/Fiscal Year 2014 budget resolution; Path to Prosperity: A Responsible, Balanced BudgetSenate Concurrent Resolution No. 8/Fiscal Year 2014 budget resolution; Foundation for Growth: Restoring the Promise of American Opportunity Bipartisan Budget Act of 2013 American Taxpayer Relief Act of 2012 (ATRA) fiscal cliff, employee benefits provisions American Family Economic Protection Act Senate Sequester offset package Tax reform/Deficit reduction tax incentives for employer-sponsored pension and retirement savings plans Senate Finance Committee Tax Reform/Expenditures, Clean Slate proposals Tax Extenders Act of 2013 S. 1859 Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Burdensome Data Collection Relief Act H.R. 1135 Retail Investors Protection Act H.R. 2374 Pension Funding/Stabilization defined benefit pension funding stabilization and related plan issues - de-risking defined benefit (DB) plans, Nondiscrimination rules applicable to defined benefit (DB) plans/Frozen plan issues Moving Ahead for Progress in the 21st Century (MAP-21) Act of 2012 Retirement Savings Plan Issues Retirement Coverage & Adequacy Shrinking Emergency Account Losses Act of 2013 (SEAL Act) S. 606 Savings for American Families Future Act of 2013 H.R. 837 Cooperative and Small Employer Charity Pension Flexibility Act S. 1302 Secure Annuities for Employee (SAFE) Retirement Act of 2013 S. 1270 Lifetime Income Disclosure Act S. 1145/H.R. 2171 Retirement Plan Simplification and Enhancement Act of 2013 H.R. 2117 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Achieving a Better Life Experience (ABLE) Act H.R. 647/S. 313 Pension Benefit Guaranty Corporation (PBGC) premiums, calculation of deficit and related governance issues, proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, Lost, Missing Participants Investment Advice defined contribution plans, plan fees, definition of a fiduciary, investment options in 401(k) and similar participant-directed individual account plans, electronic communication, disclosure, plan administration and related issues, lifetime income illustrations Other Issues Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits

Health Care Reform ongoing implementation of the Patient Protection and Affordable Care Act (PPACA) American Job Protection Act H.R. 903 Preserving our Hometown Independent Pharmacies Act of 2013 H.R. 1188Forty Hours is Full Time Act of 2013 S. 1188 Medical FSA Improvement Act of 2013 H.R. 1634 Tax Extenders Act of 2013 S. 1859 Save American Workers Act of 2013 H.R. 2575 Authority for Mandate Delay Act H.R. 2667 Fairness for American Families Act H.R. 2668 Tax Parity for Health Plan Beneficiaries Act of 2013 H.R. 2499/S. 728 To amend section 1341 of the Patient Protection and Affordable Care Act to repeal the funding mechanism for the transitional reinsurance program in the individual market, and for other purposes H.R. 3489 Fiscal Year 2014 Budget Proposal employer-sponsored retirement and health care benefits House Concurrent Resolution No. 25/ Fiscal Year 2014 budget resolution; Path to Prosperity: A Responsible, Balanced Budget Senate Concurrent Resolution No. 8/Fiscal Year 2014 budget resolution; Foundation for Growth: Restoring the Promise of American Opportunity Bipartisan Budget Act of 2013 Other Issues Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plans Modification of Use or Loose Rule Mental Health Parity and Addictions Equity Act of 2008 (MHPAEA) final implementation regulations HIPAA Privacy Regulations/HITECH Act, GINA Defense of Marriage Act (DOMA)/U.S. Supreme Court case regulatory implementation issues related to employer-sponsored health and retirement benefits Long-Term care policy

Health Care Reform ongoing implementation of the Patient Protection and Affordable Care Act (PPACA) Healthy Lifestyles and Prevention America (HeLP Act) S. 39Forty Hours is Full Time Act of 2013 S. 701 (Susan Collins) American Job Protection Act H.R. 903 Preserving our Hometown Independent Pharmacies Act of 2013 H.R. 1188 Forty Hours is Full Time Act of 2013 S. 1188 Medical FSA Improvement Act of 2013 H.R. 1634 Save American Workers Act of 2013 H.R. 2575 Authority for Mandate Delay Act H.R. 2667 Fairness for American Families Act H.R. 2668 Tax parity for health plan beneficiaries FY 2014 Budget Proposal - employer-sponsored retirement and health care benefits Path to Prosperity: A Responsible, Balanced Budget House Budget Committee proposed FY2014 budget resolution Foundation for Growth: Restoring the Promise of American Opportunity Senate Budget Committee FY 2014 budget blueprint Other Issues Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance Mental Health Parity Rules finalization HIPAA Privacy Regulations/HITECH Act, GINA Defense of Marriage Act (DOMA)/U.S. Supreme Court case regulatory implementation issues related to employer-sponsored health and retirement benefits

Health Care Reform ongoing implementation of the Patient Protection and Affordable Care Act (PPACA) Healthy Lifestyles and Prevention America (HeLP Act) S. 39 Forty Hours is Full Time Act of 2013 S. 701Preserving our Hometown Independent Pharmacies Act of 2013 H.R. 1188 Medical FSA Improvement Act of 2013 H.R. 1634 Tax parity for health plan beneficiaries FY 2014 Budget Proposal - employer-sponsored retirement and health care benefits Path to Prosperity: A Responsible, Balanced Budget House Budget Committee proposed FY2014 budget resolution Foundation for Growth: Restoring the Promise of American Opportunity Senate Budget Committee FY 2014 budget blueprint Other Issues Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance Mental Health Parity Rules finalization HIPAA Privacy Regulations/HITECH Act, GINA Defense of Marriage Act (DOMA)/U.S. Supreme Court case implementation issues related to employer-sponsored health and retirement benefits

Health Care Reform ongoing implementation of the Patient Protection and Affordable Care Act (PPACA) Healthy Lifestyles and Prevention America (HeLP Act) S. 39 Preserving our Hometown Independent Pharmacies Act of 2013 H.R. 1188Tax parity for health plan beneficiaries Budget - employer-sponsored retirement and health care benefits Path to Prosperity: A Responsible, Balanced Budget House Budget Committee proposed FY2014 budget resolution Foundation for Growth: Restoring the Promise of American Opportunity Senate Budget Committee FY 2014 budget blueprint Other Issues Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance Mental Health Parity Rules finalization HIPAA Privacy Regulations/HITECH Act, GINA

Budget employer-sponsored retirement and health care benefits Path to Prosperity: A Responsible, Balanced Budget House Budget Committee proposed FY2014 budget resolutionFoundation for Growth: Restoring the Promise of American Opportunity Senate Budget Committee FY 2014 budget blueprint American Taxpayer Relief Act of 2012 (ATRA) fiscal cliff, employee benefits provisions American Family Economic Protection Act Senate Sequester offset package Tax reform/Deficit reduction tax incentives for employer-sponsored pension and retirement savings plans Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection (Dodd-Frank) Act Pension Funding/Stabilization defined benefit pension funding stabilization and related plan issues - de-risking defined benefit (DB) plans, Nondiscrimination rules applicable to defined benefit (DB) plans Moving Ahead for Progress in the 21st Century (MAP-21) Act of 2012 Retirement Savings Plan Issues Retirement Coverage & Adequacy Shrinking Emergency Account Losses Act of 2013 (SEAL Act) S. 606 Savings for American Families Future Act of 2013 H.R. 837 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Draft bi-partisan concurrent resolution tax incentives for retirement savings discussions Pension Benefit Guaranty Corporation (PBGC) premiums, calculation of deficit and related governance issues, proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy Investment Advice defined contribution plans, plan fees, definition of a fiduciary, investment options in 401(k) and similar participant-directed individual account plans, electronic communication and related issues Other Issues Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans International benefits issues/Puerto Rican plan trust issues Domestic plan asset investment issues Regulation of money market funds Multiemployer plan issues Distribution of retirement plan assets and notice requirements Financial Accounting Standards Board (FASB) retirement plans Commodity Pool Operator issues Pension benefit statements

Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law No: 111-152 Health Flexible Spending Arrangements Improvements Act of 2012 H.R. 1004 Medicare Beneficiary Freedom to Choose Act of 2011 H.R. 1051 Preserving our Hometown Independent Pharmacies Act of 2011 H.R. 1946 Family and Retirement Health Investment Act of 2011 H.R. 2010 Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 2088/S. 1171 Restoring Access to Medication Act of 2012 H.R. 2529/5842 Health Savings Accounts Improvements Act of 2012 H.R. 5858 Empowering States to Innovate Act S. 248 Patients Freedom to Choose Act S. 312 Family and Retirement Health Investment Act S. 1098 Other Issues Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance Mental Health Parity Rules

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 To Exempt inter-affiliate swaps from certain regulatory requirements put in place by the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Retirement Savings Security Act of 2011 H.R. 3656 Automatic IRA Act H.R. 4049 Retirement Plan Simplification and Enhancement Act H.R. 4050 Fair Playing Field Act of 2012 H.R. 4123 (worker classification) Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ House/Senate passed version H.R. 4348 (funding stabilization) Pension Funding defined benefit pension funding stabilization, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement, premium relief for certain delinquent plans Retirement Security/Investment Advice - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, small business plans, lifetime income, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term care/disability policies (LTDs), disability insurance Transfer of Excess Pension Assets Bipartisan Concurrent Resolution (H.CON. RES. 101) supporting retirement savings tax incentives Nondiscrimination rules applicable to defined benefit (DB) plans Senate Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ Stop the Student Loan Interest Rate Hike Act of 2012 S. 2343, Senate/House passed version H.R. 4348 (funding stabilization) Fair Playing Field Act of 2012 S. 2145 (worker classification) Rebuild America Act S. 2252 Pension modernization - The Retirement Crisis and a Plan to Solve It USA Retirement Funds Senate Health, Education, Labor & Pensions Committee Pension funding defined benefit pension funding stabilization, defined benefit funding regulations/25-Year Averages of the Segment Rate, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security/Investment Advice defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Nondiscrimination rules applicable to defined benefit (DB) plans Regulatory Retirement Report: Supporting Retirement for American Families; Lifetime Income Guidance Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas Departments of Labor, Treasury ERISA Advisory Council 2012 Discussion Topics disability insurance & retirement stability, plan beneficiary designations Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Business conduct standards, segregation of swap collateral, pay ratio and other executive compensation disclosure issues, posting margin, stable value contracts Pension funding defined benefit pension funding stabilization, defined benefit funding stabilization regulations/25-Year Averages of the Segment Rate and lump sum valuation, adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA), finalization of proposed regulations Retirement Security/Investment advice disclosure of defined contribution plan fees under ERISA Section 408 (b) (2), plan limits, re-proposal of rule on definition of a fiduciary, pension benefit statements, amendment of abandoned plan program, ERISA claims procedures, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, and defined benefit (DB) plans fiduciary requirements, 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans, electronic disclosure flexibility, longevity annuity contract regulations, partial annuity distribution regulations, income replacement Field Assistance Bulletin (FAB) 2012-02 Q & A 30 guidance on final regulations for participant-level retirement plan fee disclosure, brokerage windows, FAB 2012-02R (revision) Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) guidance related to pension funding stabilization and premiums, premium and premium filing, submission issues, proposed regulations proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement, annual financial and actuarial reporting-ERISA Section 4010 Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Regulation of money market funds Multiemployer plan issues Public pension system issues Definition of governmental plans Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Distribution of retirement plan assets Nondiscrimination rules applicable to defined benefit (DB) plans Financial Accounting Standards Board (FASB) retirement plans De-risking defined benefit (DB) plans

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 To Exempt inter-affiliate swaps from certain regulatory requirements put in place by the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Retirement Savings Security Act of 2011 H.R. 3656 Automatic IRA Act H.R. 4049 Retirement Plan Simplification and Enhancement Act H.R. 4050 Fair Playing Field Act of 2012 H.R. 4123 (worker classification) Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ House/Senate passed version H.R. 4348 (funding stabilization) Fiscal Year 2012 & 2013 Budget Proposals budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues FY2013 GOP Budget Proposal Path to Prosperity Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 - pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension Funding defined benefit pension funding stabilization, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement, premium relief for certain delinquent plans Retirement Security/Investment Advice - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, small business plans, lifetime income, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term care/disability policies (LTDs), disability insurance Transfer of Excess Pension Assets Bipartisan Concurrent Resolution (H.CON. RES. 101) supporting retirement savings tax incentives Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, contribution limits to defined contribution plans and worker classification issues Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 Moving Ahead for Progress in the 21st Century (MAP-21) Act S. 1813/ Stop the Student Loan Interest Rate Hike Act of 2012 S. 2343, Senate/House passed version H.R. 4348 (funding stabilization) Fair Playing Field Act of 2012 S. 2145 (worker classification) Rebuild America Act S. 2252 Fiscal Year 2012 & 2013 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension funding defined benefit pension funding stabilization, technical corrections for defined benefit pension plans, frozen defined benefit plan issues, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security/Investment Advice defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, plan limits, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, tax incentives for workplace retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Joint Select Committee on Deficit Reduction -impact on employee benefits provisions, PBGC premiums, contribution limits to defined contribution plans and worker classification issues Transfer of Excess Pension Assets Equal Employment Opportunity Commission (EEOC) Final regulations on disparate impact, potential effects on retirement plans Retirement Report: Supporting Retirement for American Families; Lifetime Income Guidance Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas Departments of Labor, Treasury ERISA Advisory Council 2012 Discussion Topics Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Business conduct standards, segregation of swap collateral, pay ratio and other executive compensation disclosure issues, posting margin, stable value contracts Pension funding defined benefit pension funding stabilization, adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Retirement Security/Investment advice disclosure of defined contribution plan fees under ERISA Section 408 (b) (2), plan limits, re-proposal of rule on definition of a fiduciary, pension benefit statements, amendment of abandoned plan program, ERISA claims procedures, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, and defined benefit (DB) plans fiduciary requirements, 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans, electronic disclosure flexibility, longevity annuity contract regulations, partial annuity distribution regulations, income replacement Field Assistance Bulletin (FAB) 2012-02 Q & A guidance on final regulations for participant-level retirement plan fee disclosure, brokerage windows Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Regulation of money market funds Multiemployer plan issues Public pension system issues Definition of governmental plans Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Distribution of retirement plan assets

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) H.R. Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 To Exempt inter-affiliate swaps from certain regulatory requirements put in place by the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Automatic IRA Act H.R. 4049 Retirement Plan Simplification and Enhancement Act H.R. 4050 Fiscal Year 2012 & 2013 Budget Proposals budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues FY2013 GOP Budget Proposal Path to Prosperity Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 - pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension Funding pension funding stabilization, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement, premium relief for certain delinquent plans Retirement Security/Investment Advice - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, small business plans, lifetime income, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Joint Select Committee on Deficit Reduction -impact on employee benefits provisions, PBGC premiums, contribution limits to defined contribution plans and worker classification issues Retirement Report: Supporting Retirement for American Families; Lifetime Income Guidance Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas Departments of Labor, Treasury ERISA Advisory Council 2012 Discussion Topics Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Business conduct standards, segregation of swap collateral, pay ratio and other executive compensation disclosure issues, posting margin, stable value contracts Pension funding pension funding stabilization, adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Retirement Security/Investment advice disclosure of defined contribution plan fees under ERISA Section 408 (b) (2) , re-proposal of rule on definition of a fiduciary, pension benefit statement, amendment of abandoned plan program, ERISA claims procedures, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, and defined benefit (DB) plans fiduciary requirements, 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans, electronic disclosure flexibility Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations proposed ERISA Section 4062 (e) regulations, rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Multiemployer plan issues Public pension system issues Plan audit issues Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Distribution of retirement plan assets The Highway Investment, Job Creation, and Economic Growth Act of 2012 S. 1813 potential impacts to required minimum distribution (MRD) rules, Section 420 Transfers, Mass transit parity Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 (SEAL Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 Fiscal Year 2012 & 2013 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues, worker classification issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 pay ratio and other executive compensation disclosure issues, business conduct standards, segregation of swap collateral, posting margin Pension funding pension funding stabilization, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, hedge fund/private equity investments Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security/Investment Advice defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs), disability insurance Joint Select Committee on Deficit Reduction -impact on employee benefits provisions, PBGC premiums, contribution limits to defined contribution plans and worker classification issues

Public Employee Pension Transparency Act - H.R. 567 Lifetime Income Disclosure Act - H.R. 677 Burdensome Data Collection Relief Act - H.R. 1062 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) - H.R. 1173 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Would repeal provision in the Dodd-Frank Wall Street Act prohibiting federal bailout of swap dealers or participants H.R. 1838 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Business Risk Mitigation and Price Stabilization Act of 2011 H.R. 2682 Amends the Commodity Exchange Act and the Securities Exchange Act of 1934 H.R. 2779 Retirement Income Protection Act of 2011 H.R. 3045 Hardship Outlays to protect Mortgagee Equity Act of 2011 H.R. 3104 Employee Misclassification Prevention Act H.R. 3178 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Savings Act H.R. 3287 Small Business Pension Protection Act of 2011 H.R. 3561 Fiscal Year 2012 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R. 4 Public Law No: 112-009 Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 Pension Funding - additional funding relief and reform, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, , partial termination enforcement Retirement Security - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, contribution limits to defined contribution plans and worker classification issues The American Jobs Act Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Payroll Fraud Prevention Act S. 770 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 Hardship Outlays to protect Mortgagee Equity (HOME) Act S. 1656 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of health and retirement entitlement programs, PBGC insurance, premium issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Pension funding additional funding relief and reform, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Retirement Security defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, electronic disclosure guidance, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Joint Select Committee on Deficit Reduction - impact on employee benefits provisions PBGC premiums, contribution limits to defined contribution plans and worker classification issues The American Jobs Act Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, worker classification issues Presidential Advisory Council on Financial Capability Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 2011-2012 Agency Guidance Priority List Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 proposed regulations related to swap trades; process for review of swaps for mandatory clearing; provisions common to registered entities, legal entity identification for financial contracts; swap data recordkeeping and reporting requirements; real-time reporting of swap transaction data; reporting, recordkeeping, and daily trading records requirements for swap dealers and major swap participants; unique counterparty identifiers; definition of swap dealer, security-based swap dealer, major swap participant, major security-based swap participant, eligible contract participant; swap data repository (SDR); business conduct standards for swap dealers and major swap participants with counterparties; transparency and accountability of derivatives market; regulation of over-the-counter swaps transactions; stable value contracts. Pension funding - adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Investment advice re-proposal of rule on definition of fiduciary, adequacy of defined contribution vehicles, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers -ERISA Section 408 (b) (2), Fiduciary requirements 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues, re-characterization of contributions, partial termination enforcement Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues International benefits issues/Puerto Rican plan trust issues Multiemployer plan issues Public pension system issues Plan audit issues Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans Plan distribution issues

House Public Employee Pension Transparency Act - H.R. 567 Lifetime Income Disclosure Act - H.R. 677 Burdensome Data Collection Relief Act - H.R. 1062 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) H.R. 1173 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 To Improve Consideration by the Commodity Futures Trading Commission of the Costs and Benefits of its Regulations and Orders H.R. 1840 SEC Regulatory Accountability Act H.R. 2308 Swap Execution Facility Clarification Act H.R. 2586 Pension Technical Modifications Act H.R. 2656 Retirement Income Protection Act of 2011 H.R. 3045 Fiscal Year 2012 Budget Proposal budgetary impacts of retirement entitlement programs - PBGC insurance, premium issues Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R. 4 Public Law No: 112-009 Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 Pension Funding - additional funding relief and reform, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues Retirement Security - defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, worker classification issues The American Jobs Act Senate Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1121 Taxpayer Advocacy and Government Accountability Promotion (TAX GAP) Act S. 1289 Automatic IRA Act of 2011 S. 1557 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of health and retirement entitlement programs, PBGC insurance, premium issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Pension funding additional funding relief and reform, technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions Pension Benefit Guaranty Corporation (PBGC) calculation of deficit, proposed premium increase for plan sponsors, premium submission issues, ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues Retirement Security defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, electronic communication, re-proposal on definition of a fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures, incentives for retirement plans, tax reform, phased retirement, financial literacy, nonqualified deferred compensation, executive compensation, multiple employer plan issues, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Joint Select Committee on Deficit Reduction impact on employee benefits provisions The American Jobs Act Regulatory White House - Joint Select Committee on Deficit Reduction impact on employee benefits provisions PBGC premiums, worker classification issues Presidential Advisory Council on Financial Capability Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 2011-2012 Agency Guidance Priority List Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 proposed regulations related to swap trades; process for review of swaps for mandatory clearing; provisions common to registered entities, legal entity identification for financial contracts; swap data recordkeeping and reporting requirements; real-time reporting of swap transaction data; reporting, recordkeeping, and daily trading records requirements for swap dealers and major swap participants; unique counterparty identifiers; definition of swap dealer, security-based swap dealer, major swap participant, major security-based swap participant, eligible contract participant; swap data repository (SDR); business conduct standards for swap dealers and major swap participants with counterparties; transparency and accountability of derivatives market; regulation of over-the-counter swaps transactions; stable value contracts Pension funding relief - adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Investment advice re-proposal of rule on definition of fiduciary, adequacy of defined contribution vehicles, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs); electronic disclosure of 401 (k) fee information, disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers -ERISA Section 408 (b) (2), Fiduciary requirements 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium filing, submission issues, proposed regulations ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues Puerto Rican plan trust issues Multiemployer plan issues Public pension system issues Plan audit issues Worker classification issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans

Public Employee Pension Transparency Act H.R. 567 Lifetime Income Disclosure Act H.R. 677 Burdensome Data Collection Relief Act H.R. 1062 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) H.R. 1173 To Facilitate implementation of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act, promote regulatory coordination, and avoid market disruption H.R. 1573 Small Businesses Add Value for Employees Act of 2011 (SAVE Act) H.R. 1534 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of retirement entitlement programs; PBGC insurance, premium issues Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R. 4 Public Law No: 112-009 Financial Services Reform implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act - Public Law No: 111-203 Pension Funding - additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC calculation of deficit, proposed premium increase for plan sponsors, premium submission issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, proposed definition of fiduciary, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures for retirement plans, tax reform, phased retirement, financial literacy, long-term disability policies (LTDs) Senate Lifetime Income Disclosure Act S. 267 Public Employee Pension Transparency Act S. 347 Repeal the CLASS Entitlement Act S. 720 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1020 Savings Enhancement by Alleviating Leakage in 401 (k) Savings Act of 2011 (SEAL 401 (k) Act) S. 1121 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of health and retirement entitlement programs, PBGC insurance, premium issues Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Pension funding additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC calculation of deficit, proposed premium increase for plan sponsors, premium submission issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans: design and operation, automatic IRAs, investment advice, proposed definition of fiduciary, investment selection (target date funds), the Savers Credit, lifetime income issues, nondiscrimination rules for retirement plans, plan loans, tax expenditures for retirement plans, tax reform, phased retirement, financial literacy, long-term disability policies (LTDs) Regulatory Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 2011-2012 Agency Guidance Priority List Financial Services Reform implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 proposed regulations related to swap trades; process for review of swaps for mandatory clearing; provisions common to registered entities, legal entity identification for financial contracts; swap data recordkeeping and reporting requirements; real-time; reporting of swap transaction data; reporting, recordkeeping, and daily trading records requirements for swap dealers and major swap participants; unique counterparty identifiers; definition of swap dealer, security-based swap dealer, major swap participant, major security-based swap participant, eligible contract participant; swap data repository (SDR); business conduct standards for swap dealers and major swap participants with counterparties; transparency and accountability of derivatives market; regulation of over-the-counter swaps transactions; Pension funding relief - adequacy of defined benefit vehicles, retirement plan designs, and tax treatment of expatriates Hybrid retirement plan designs implementation of the Pension Protection Act (PPA) Investment advice proposed definition of Fiduciary, adequacy of defined contribution vehicles, investment selection and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs) Disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers -ERISA Section 408 (b) (2), Fiduciary requirements 401 (k) participant fee disclosure regulations, in-plan Roth conversions issues RFI Electronic disclosure for employee benefit plans Health care provider compensation Internal Revenue Code Section 162 (m) (6) performance-based compensation Pension Benefits Guaranty Corporation (PBGC) - premium and premium submission issues, proposed regulations ERISA Section 4062 (e), rules for companies in bankruptcy, investment strategy and governance issues Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) International Accounting Standards Board (IASB) accounting rules for pensions and other post-employment benefits Domestic plan asset investment issues Puerto Rican plan trust issues Multiemployer plan issues Public pension system issues Plan audit issues Foreign Account Taxpayer Compliance Act (FATCA) exemption for foreign retirement plans

Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 - H.R. 4 Help Efficient, Accessible, Low Cost, Timely Healthcare (HEALTH) Act of 2011 H.R. 5 Patients Freedom to Choose Act H.R. 605 Medical FSA Improvement Act of 2011 H.R. 1004 Medicare Beneficiary Freedom to Choose Act of 2011 H.R. 1051 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) H.R. 1173 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law No: 111-152 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of health and retirement entitlement programs Tax Equity for Health Plan Beneficiaries Act upcoming reintroduction of legislation Senate Small Business Paperwork Reduction Act S. 18 Small Business Paperwork Mandate Elimination Act of 2011 - S. 72 State Leadership in Health Act S. 73 FAA Air Transportation Modernization and Safety Improvement Act S. 223 (Section 1099 repeal information reporting requirements under Section 9006 of PPACA State Health Care Choice Act S. 244 Empowering States to Innovate Act S. 248 Patients Freedom to Choose Act S. 312 Repeal the CLASS Entitlement Act S. 720 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 National Commission on Fiscal Responsibility and Reform implications for benefits Fiscal Year 2012 Budget Proposal budgetary impacts of health and retirement entitlement programs Tax Equity for Health Plan Beneficiaries Act upcoming reintroduction of legislation Regulatory Guidance for and implementation of the Patient Protection and Affordable Care Act (PPACA) & the Health Care and Education Reconciliation Act of 2010 (HCERA) employer responsibility provisions, CLASS Act, tax treatment of certain plans, transition period and good faith compliance standard, Early Retiree Reinsurance Program (ERRP), retiree only plans, grandfathered plans, grandfathering rules as applied to collectively bargained health plans, coverage of adult children, medical loss ratios (MLRs), Mini-Med waiver program, internal claims and appeals standards, annual limit waivers, Constitutional issues, value-based insurance design, preventative services, Accountable Care Organizations, health care quality measurement, reporting and health information technology, Meaningful Use Incentive Program and definition, application of nondiscrimination rules for inured group health plans, guidance on W2 treatment Health care provider compensation Internal Revenue Code Section 162 (m) (6) Improving Regulation and Regulatory Review Executive Order 13563

Community Pharmacy Fairness Act of 2009 H.R. 1204 Healthy Americans Act H.R. 1321 Emergency Retiree Health Benefits Protection Act H.R. 1322 Family Leave Insurance Act of 2009 H.R. 1723 Long-Term Care Affordability and Security Act of 2009 H.R. 2096 Healthy Families Act H.R. 2460 The Patients Choice Act H.R. 2520 Tax Equity for Health Plan Beneficiaries Act of 2009 H.R. 2625 Prevent application of ERISA preemption to state law causes of action - H.R. 3925 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 -H.R. 3962/Public Law No: 111-192 Common Sense Health Care Reform and Affordability Act H.R. 4038 American Workers, State, and Business Relief Act H.R. 4213, Unemployment Compensation Extension Act of 2010 Public Law No: 111-205 Medicare and Medicaid Extenders Act H.R. 4994 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law No: 111-152 National Commission on Fiscal Responsibility and Reform implications for benefits Senate Healthy Americans Act - S. 391 Long-Term Care Affordability and Security Act of 2009 S. 702 The Patients Choice Act S. 1099 Healthy Families Act S. 1152 Tax Equity for Health Plan Beneficiaries Act of 2009 S. 1153 Confidence in Long-Term Care Insurance Act S. 1177 Patient Centered Outcomes Research Act S. 1213 American Jobs Protection Act S. 3501 American Workers, State, and Business Relief Act H.R. 4213 & substitute amendment Small Business Paperwork Relief Act S. 3946 Empowering States to Innovate Act S. 3958 Medicare and Medicaid Extenders Act H.R. 4994 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 National Commission on Fiscal Responsibility and Reform implications for benefits Regulatory Proposed rule on application of ERISA to state/local health reform efforts COBRA premium subsidy assistance extension American Recovery and Reinvestment Act of 2009 (ARRA) included in the Department of Defense Appropriations Act of 2010 Guidance for and implementation of the Patient Protection and Affordable Care Act (PPACA) & the Health Care and Education Reconciliation Act of 2010 (HCERA) employer responsibility provisions, tax treatment of certain plans, transition period and good faith compliance standard, CLASS Act provisions, Early Retiree Reinsurance Program (ERRP), retiree only plans, grandfathered plans, grandfathering rules as applied to collectively bargained health plans, coverage of adult children, medical loss ratios (MLRs), limited benefit plans, quality improvement initiatives, meaningful use rules, preventive care, preexisting conditions, annual & lifetime limits, patient protections, claims and appeals procedures, external review, health information technology & electronic health records, health literacy and insurance exchanges, wellness, tax reporting issues, non-discrimination requirements Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act (MHPAEA) of 2008 comments on Interim Final Regulations. Health Information Technology for Economic and Clinical Health (HITECH) Act

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962/Public Law No: 111-192 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 American Workers, State, and Business Relief Act H.R. 4213/Unemployment Compensation Extension Act of 2010 (tax extenders) Public Law No: 111-205 Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Employee Misclassification Prevention Act (EMPA) H.R. 5107 Small Business Jobs and Credit Act of 2010 H.R. 5297 tax extenders, defined benefit pension plan funding relief - technical corrections from H.R. 3962 Automatic IRA Act of 2010 H.R. 6099 Fair Playing Field Act of 2010 H.R. 6128 (worker classification) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension Funding - additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, PBGC plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures for retirement plans Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 Pension Benefit Guaranty Corporation (PBGC) Governance Improvement Act of 2009 S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act/Wall Street Transparency and Accountability Act S. 3217 Employee Misclassification Prevention Act (EMPA) S. 3254 Automatic IRA Act of 2010 S. 3760 Fair Playing Field Act of 2010 S. 3786 Job Creation and Tax Cuts Act of 2010 S. 3793 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962, Public Law No: 111-192 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Small Business Jobs and Credit Act of 2010 H.R. 5297 (revised substitute) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension funding additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, PBGC plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401(k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues, nondiscrimination rules for retirement plans, plan loans, tax expenditures for retirement plans Regulatory communication with covered federal officials on legislative issues Pension funding relief, adequacy of defined benefit vehicles, hybrids, retirement plan designs, tax treatment of expatriates Investment advice, adequacy of defined contribution vehicles, investment selection (target date funds) and annuity issues, automatic/mandatory individual retirement accounts (IRAs) Disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers ERISA Section 408 (b) (2) Defined Benefit (DB) plan year filing issues Form 5500 (EFAST) Cash balance and pension equity plans, market rate of return for hybrid plans Nonqualified deferred compensation (NQDC), new compensation deduction limits on entities receiving health insurance premiums 162 (m) (6) PBGC premium funding target methods (variable rate premiums), premium submission and plan termination issues Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) Financial services regulatory reform, compensation disclosure issues Domestic plan asset investment issues Proposed rule on application of ERISA to state/local health reform efforts, ERISA preemption

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962/Public Law No: 111-192 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Wall Street Reform and Consumer Protection Act/Restoring American Financial Stability Act of 2010 H.R. 4173 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Employee Misclassification Prevention Act (EMPA) H.R. 5107 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Pension Funding - additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 The Pension Benefits Guaranty Corporation (PBGC) Governance Improvement Act S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act/Wall Street Transparency and Accountability Act S. 3217 Employee Misclassification Prevention Act (EMPA) S. 3254 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962, Public Law No: 111-192 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Wall Street Transparency and Accountability Act of 2010/Restoring American Financial Stability Act of 2010 H.R. 4173 Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds Pension funding additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401(k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues Regulatory communication with covered federal officials on legislative issues Proposed rule on application of ERISA to state/local health reform efforts, ERISA preemption Pension funding relief, adequacy off defined benefit vehicles, hybrids, retirement plan designs, tax treatment of expatriates, Investment advice, adequacy of defined contribution vehicles, investment selection (target date funds) and annuity issues, automatic/mandatory individual retirement accounts (IRAs) Nonqualified deferred compensation (NQDC), new compensation deduction limits on entities receiving health insurance premiums 162 (m) (6) Premium funding target methods (variable rate premiums) Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) Financial services regulatory reform

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Corporate and Financial Institution Compensation Fairness Act of 2009 H.R. 3269 Taxpayer Responsibility, Accountability and Consistency Act of 2009 H.R. 3408 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Wall Street Reform and Consumer Protection Act H.R. 4173 American Workers, State, and Business Relief Act H.R. 4213, & Substitute amendment Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Pension Funding - additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans Supporting the goals and ideals of the fourth annual America Saves Week - H. RES. 1082 Fiscal Year 2011 Budget retirement plan proposals, worker classification Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 The Pension Benefits Guaranty Corporation (PBGC) Governance Improvement Act S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act S. 3217 American Workers, State, and Business Relief Act H.R. 4213, & Substitute amendment Hiring Incentives to Restore Employment Act (HIRE) pension funding relief provisions Wall Street Compensation Reform Act of 2010 draft proposal Pension funding additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401 (k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues Health Care Reform Senate Finance Committee Version Americas Healthy Futures Act of 2009 S. 1796 - executive compensation provision Fiscal Year 2011 Budget retirement plan proposals Regulatory communication with covered federal officials on legislative issues DOL/Employee Benefits Security Administration (EBSA) lifetime income issues, pension funding, proposed investment advice regulations, 401 (k) fee disclosure, investment selection (target date funds) and annuity issues DOL/Employee Benefits Security Administration (EBSA)/Office of Management and Budget (OMB) - proposed rule on application of ERISA to state/local health reform efforts Treasury/IRS nonqualified deferred compensation (NQDC) Section 409A plan document corrections Treasury/IRS pension funding, hybrids, automatic/mandatory individual retirement accounts (IRAs), distribution notice issues, interest rate guidance, lifetime income issues, annuity issues, Required Minimum Distributions (RMD rules), retirement plan designs and benefits restrictions The Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Treasury/IRS Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008 tax treatment of expatriates, tax and savings assistance for military veterans and families Treasury/IRS Foreign Bank Account Reporting/Report of Foreign Bank and Financial Accounts (FBAR) H.R. 3933 Pension Benefit Guaranty Corporation (PBGC) premium funding target methods White House/Executive Office of the President pension funding issues Office of the Vice President pension funding issues

Community Pharmacy Fairness Act of 2009 H.R. 1204 Healthy Americans Act H.R. 1321 Emergency Retiree Health Benefits Protection Act H.R. 1322 Family Leave Insurance Act of 2009 H.R. 1723 Long- Community Living Assistance Services and Supports Act CLASS Act H.R. 1721 Term Care Affordability and Security Act of 2009 H.R. 2096 Healthy Families Act (mandatory sick leave) H.R. 2460 The Patients Choice Act H.R. 2520 Tax Equity for Health Plan Beneficiaries Act of 2009 H.R. 2625 Health Care Reform issues affecting employer sponsored plans, ERISA preemption, quality, financing, delivery, costs, coverage, and tax policy; minimum benefits standard, pay or play requirements, public health insurance plan option, taxation of Medicare Part D subsidy Americas Affordable Health Choices Act of 2009 (Tri-Committee Bill) H.R. 3200 Prevent application of ERISA preemption to state law causes of action - H.R. 3925 Extended COBRA Continuation Protection Act of 2009 H.R. 3930 Emergency Influenza Containment Act H.R. 3991 Affordable Health Care for America Act H.R. 3962 merged bill, managers amendment Common Sense Health Care Reform and Affordability Act (Republican Substitute) H.R. 4038 Department of Defense Appropriations Act for Fiscal Year 2010 (House Amendment to the Senate Amendment to H.R. 3326. Public Law No: 111-118 COBRA Subsidy Program Jobs for Main Street Act (House Amendment to the Senate Amendment to H.R. 2847) Disability policy Issues issues affecting employer sponsored plans Senate Healthy Americans Act - S. 391 Long-Term Care Affordability and Security Act of 2009 S. 702 The Patients Choice Act S. 1099 Healthy Families Act (mandatory sick leave) S. 1152 Tax Equity for Health Plan Beneficiaries Act of 2009 S. 1153 Confidence in Long-Term Care Insurance Act S. 1177 Patient Centered Outcomes Research Act S. 1213 Health Care Reform - issues affecting employer sponsored plans, ERISA preemption, quality, financing, delivery, costs, coverage, and tax policy; minimum benefits standard, pay or play requirements, public health insurance plan option, taxation of Medicare Part D subsidy Senate Health, Education, Labor and Pensions Committee (HELP) Affordable Health Choices Act S. 1679 - Community Living Assistance Services Supports Act CLASS Act - S. 697 Senate Finance Committee Version Americas Healthy Future Act of 2009 S. 1796 -executive compensation amendment Section 162 (m) Patient Protection and Affordable Care Act H.R. 3590 The COBRA Subsidy Extension and Enhancement Act S. 2730 Disability policy issues issues affecting employer sponsored plans Regulatory communication with covered federal officials on legislative issues White House/Executive Office of the President: OMB & NEC Stand for Quality Coalition health care reform White House/Executive Office of the President - health care reform White House Genetic Information Nondiscrimination Act (GINA) of 2008, Employer wellness programs Office of the Vice President health care reform: taxation of Medicare Part D Subsidy HHS/Centers for Medicare and Medicaid Services (CMS) Medicare Secondary Payer (MSP) Recovery Process DOL (Employee Benefits Security Administration EBSA)/IRS/Treasury/HHS - Genetic Information Nondiscrimination Act (GINA) of 2008 Treasury/IRS/DOL/ temporary subsidy of COBRA coverage guidance, HHS H1N1 coverage

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Corporate and Financial Institution Compensation Fairness Act of 2009 H.R. 3269 Taxpayer Responsibility, Accountability and Consistency Act of 2009 H.R. 3408 Pension Funding - additional funding relief for defined benefit pension plans Discussion Draft of defined benefit pension funding relief legislation for single and multiemployer plans. (Rep. Pomeroy, 8/27) Retirement Security defined contribution plans, 401 (k) plans, automatic IRAs, investment advice, the Savers Credit, retirement savings plans for small businesses Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 The Pension Benefits Guaranty Corporation (PBGC) Governance Improvement Act S. 1544 Pension funding additional funding relief for defined benefit pension plans Retirement Security defined contribution plans, 401 (k) plans, automatic IRAs, investment advice, the Savers Credit, retirement savings plans for small businesses Health Care Reform Senate Finance Committee Version Americas Healthy Futures Act of 2009 executive compensation provision Regulatory communication with covered federal officials on legislative issues Treasury/IRS pension funding, hybrids, automatic/mandatory individual retirement accounts (IRAs), interest rate guidance, 2010 inflation indexing, annuity issues, Required Minimum Distributions (RMD rules) The Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Consumer Financial Protection Agency Act DOL/Employee Benefits Security Administration (EBSA) pension funding, investment advice, fee disclosure and annuity issues Treasury/SEC Investor Protection Act of 2009 Title IX Additional Improvements to Financial Markets Regulation White House/Executive Office of the President pension funding relief issues

Community Pharmacy Fairness Act of 2009 H.R. 1204 Healthy Americans Act H.R. 1321 Emergency Retiree Health Benefits Protection Act H.R. 1322 Family Leave Insurance Act of 2009 H.R. 1723 Long-Term Care Affordability and Security Act of 2009 H.R. 2096 Healthy Families Act (mandatory sick leave) H.R. 2460 The Patients Choice Act H.R. 2520 Tax Equity for Health Plan Beneficiaries Act of 2009 H.R. 2625 Health Care Reform issues affecting employer sponsored plans, ERISA preemption, quality, financing, costs, coverage, and tax policy Fiscal Year 2010 Budget Resolution/S. Con Res 13 financing of comprehensive health care reform Tri-Committee Health Reform Draft Proposal - outline of health care legislation jointly issued by Chairman of Ways and Means, Education and Labor and Energy and Commerce Committees A discussion draft of health care reform legislation (bill number not yet assigned) Disability policy Issues issues affecting employer sponsored plans Healthy Americans Act - S. 391 Disability policy issues issues affecting employer sponsored plans Community Living Assistance Services Supports Act CLASS Act - S. 697 Long-Term Care Affordability and Security Act of 2009 S. 702 The Patients Choice Act S. 1099 Healthy Families Act (mandatory sick leave) S. 1152 Tax Equity for Health Plan Beneficiaries Act of 2009 S. 1153 Confidence in Long-Term Care Insurance Act S. 1177 Patient Centered Outcomes Research Act S. 1213 Health Care Reform - issues affecting employer sponsored plans, ERISA preemption, quality, financing, costs, coverage, and tax policy Senate Health, Education, Labor and Pensions Committee (HELP) Affordable Health Choices Act - preliminary draft of senate health reform legislation (bill number not yet assigned) Senate Finance Committee Policy options papers on provisions relating to health care delivery, care, costs, coverage (bill number not yet assigned) Fiscal Year 2010 Budget Resolution/S. Con Res 13 - financing of comprehensive health care reform Regulatory communication with covered federal officials on legislative issues White House/Executive Office of the President: OMB & NEC Stand for Quality Coalition health care reform White House/Executive Office of the President - health care reform

House The American Recovery and Reinvestment Act ("Stimulus Bill") - H.R. 1 Children's Health Insurance Program Reauthorization Act of 2009 - H.R. 2 Community Pharmacy Fairness Act of 2009 - H.R. 1204 Healthy Americans Act H.R. 1321 Emergency Retiree Health Benefits Protection Act H.R. 1322 Health Care Reform Discussions with committee staff on Councils Report: Condition Critical Ten Prescriptions for Reforming Health Care Quality, Coast and Coverage January 2009. Group letter to Budget Committee on cost savings and flexibility Fiscal Year 2010 Budget Resolution Senate American Recovery and Reinvestment Act - S. 1 Healthy Americans Act - S. 391 Health Care Reform Discussions with committee staff on Councils Report: Condition Critical Ten Prescriptions for Reforming Health Care Quality, Coast and Coverage January 2009. Group letter to Budget Committee on cost savings and flexibility Fiscal Year 2010 Budget Resolution Regulatory communication with covered federal officials on legislative issues DOL, Treasury/IRS - COBRA subsidy provisions the American Recovery and Reinvestment Act (ARRA) H.R. 1, Public Law 111-5 White House/Executive Office of the President: OMB & NEC Stand for Quality Coalition health care reform

House Emergency Retiree Health Benefits Protection Act - H.R. 1322 Paul Wellstone Mental Health and Addiction Equity Act - H.R. 1424 Tax Equity for Health Plan Beneficiaries Act - H.R. 1820 Promoting Health for Future Generations Act H.R. 2639 Michelles Law H.R. 2851 Long-Term Care Affordability and Security Act of 2007 H.R. 3363 Defenders of Freedom Tax Relief Act H.R. 3997 Technologies for Restoring Users Security and Trust in (TRUST) in Health Information Act of 2008 H.R. 5442 Taxpayer Assistance and Simplification Act of 2008 - H.R. 5719 ERISA Amendments H.R. 6142 Pension Protection Act ERISA Amendments Act of 2008 H.R 6143 Promoting Health Information Technology Act of 2008 H.R. 6179 Patient-Controlled Health IT Act H.R. 6345 Protecting Records, Optimizing Treatment and Easing Communication Through Healthcare Technology Act, The Pro (TECHT) T Act of 2008 H.R. 6357 Health Insurance Source of Injury Clarification Act of 2008 H.R. 6908 Paul Wellstone and Pete Dominici Mental Health Parity and Addiction Equity Act H.R. 6983 Technical Correction S. 3712: Paul Wellstone and Pete Domenici Mental Health Parity Addiction Equity Act H.R. 6938 Several Approaches to Reduce the Uninsured Act H.R. 7129 Senate Mental Health Parity Act S. 558 Tax Equity for Domestic Partner and Health Plan Beneficiaries Act S. 1556 Wired for Health Care Quality Act S. 1693 Biologics Price Competition and Innovation Act 0f 2007 S. 1695 Long-Term Care Affordability and Security Act of 2007 S. 2337 Comparative Effectiveness Research Act S. 3408 Technical Correction S. 3712: Paul Wellstone and Pete Domenici Mental Health Parity Addiction Equity Act H.R. 6938 Discussion Draft of Legislation Requiring Form W-2 Reporting of Employer-Provided Health Care Costs - Submitted comments to a group of Senators Health Reform Call to Action Health Reform 2009 Finance & HELP Committees Regulatory communication with covered federal officials on legislative issues DOL/EBSA Genetic Information Nondiscrimination Act of 2008 (GINA) DOL Technical Correction S. 3712: Paul Wellstone and Pete Domenici Mental Health Parity Addiction Equity Act H.R. 6938 IRS proposed requirements for filing excise taxes

Flexible Spending Accounts Growth and Opportunities Act of 2007 - H.R. 298 The Breast Cancer Patient Protection Act of 2008 H.R. 758 Emergency Retiree Health Benefits Protection Act of 2007 - H.R. 1322 Paul Wellstone Mental Health and Addiction Equity Act 0f 2007 - H.R. 1424 Tax Equity for Health Plan Beneficiaries Act - H.R. 1820 Patient Protection and Innovative Biologic Medicines Act of 2007 - H.R. 1956 Promoting Health for Future Generations Act - H.R. 2639 Michelles Law H.R. 2851 Childrens Health and Medicare Act of 2007 - H.R. 3162 Healthy Americans Act - H.R. 3163 HSA Improvement and Expansion Act - H.R. 3234 Flexible Health Savings Act - H.R. 3306 Long-Term Care Affordability and Security Act of 2007 - H.R. 3363 Employment Non-Discrimination Act - H.R. 3685 Promoting Health Information Technology Act H.R. 3800 Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007-title as passed - H.R. 3997 Medicare Electronic Medication and Safety Protection (E-Meds) H.R. 4848 Mental Health Parity Extension Legislation - H.R. 4848 Technologies for Restoring Users Security and Trust in (TRUST) in Health Information Act of 2008 - H.R. 5442 Taxpayer Assistance and Simplification Act H.R. 5719 Promoting Health Information Technology Act of 2008 H.R. 6179 Retiree Health Account Act of 2008 H.R. 6288 Pension Protection Act ERISA Amendments H.R. 6143 ERISA Amendments HR 6142 Medicare Improvements for Patients and Providers Act of 2008 H.R. 6331 Patient-Controlled Health IT Act H.R. 6345 Protecting Records, Optimizing Treatment, and Easing Communication Through Healthcare Technology Act of 2008 The Pro (TECH) T Act of 2008 - H.R. 6357 Health Insurance Source of Injury Clarification Act of 2008 H.R. 6908 Health-e Information Technology Act of 2008 H.R. 6898 Senate Health Partnership Act - S. 325 Healthy Americans Act - S. 334 Genetic Information Nondiscrimination Act - 358 Mental Health Parity Act of 2007 - S. 558 Access to Life-Saving Medicine Act - S. 623 Universal Health Care Choice and Access Act - S. 1019 State-based Health Care Reform Act - S. 1169 Medicare Quality Enhancement Act - S. 1544 Tax Equity for Domestic Partner and Health Beneficiaries Act - S. 1556 Wired for Health Care Quality Act - S. 1693 Biologics Price Competition and Innovation Act - S. 1695 Healthy Workforce Act - S. 1753 Community Living Assistance Services and Supports Act (the CLASS Act) - S. 1758 Childrens Health Insurance Reauthorization Act - S. 1893 Long-Term Care Affordability and Security Act of 2007 - S. 2337 Medicare, Medicaid and SCHIP Extension Act of 2007 - S. 2499 Medicare Funding Warning Response Act of 2008 - S. 2662 Disability Savings Act - S. 2741 Medicare Improvements for Patients and Providers Act of 2008 - S. 3101 Preserving Access to Medicare Act of 2008 S. 3118 Comparative Effectiveness Research Act S. 3408

Shareholder Votes on Executive Compensation Act - H.R. 1257 Tax Equity for Health Plan Beneficiaries Act of 2007 - H.R. 1820 Pension Security Act of 2007 - H.R. 2683 Lilly Ledbetter Fair Pay Act of 2007 - H.R. 2831 Federal Aviation Administration (FAA) Reauthorization Act (benefits provisions) - H.R. 2881 Tax Collection Responsibility Act of 2007 - H.R. 3056 401 (k) Fair Disclosure for Retirement Security Act - H.R. 3185 ADA Restoration Act of 2007 - H.R. 3195 Mutual Fund Fee Reform Act H.R. 3225 Pension Protection Technical Corrections Act of 2007 - H.R. 3361 Long-Term Care Affordability and Security Act of 2007 - H.R. 3363 Protecting Employees and Retirees in Business Bankruptcies Act of 2007 - H.R. 3652 Defined Contribution Plan Fee Transparency Act of 2007 - H.R. 3765 AMT Credit Fairness and Relief Act - H.R. 3861 Tax Reduction and Reform Act of 2007 - H. R. 3970 The Temporary Tax Relief Act of 2007/Tax Increase Prevention Act of 2007 - H.R. 3996 Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007 - title as passed - H.R. 3997 AMT Relief Act of 2007 - H.R. 4351 The Small Business Add Value for Employees (SAVE) Act of 2008 - H.R. 5160 Energy and Tax Extenders Act - H.R. 6049 Heroes Earnings Assistance and Relief Tax Act - H.R. 6081 Roadmap for America's Future Act of 2008 - H.R. 6110 Pension Protection Act ERISA Amendments of 2008 - H.R. 6143 ERISA Amendments - H.R. 6142 Pension Protection Technical Corrections Act of 2008 - H.R. 6382 Senate Tax Equity for Domestic Partner and Health Plan Beneficiaries Act - S. 1556 Defenders of Freedom Tax Relief Act of 2007 - S. 1593 Alternative Investments, Amending Internal Revenue Code provisions taxing partnerships involving alternative investments - S.1624 Restoring Pension Promises to Workers Act - 1725 Fair Pay Restoration Act - S. 1843 Americans with Disabilities Act Restoration Act of 2007 - S. 1881 Pension Protection Technical Corrections Act of 2007 - S. 1974 Independent Contractor Proper Classification Act of 2007 - S. 2044 Protecting Employees and Retirees in Business Bankruptcies Act of 2007 (S. 2092) Offshore Deferred Compensation Reform Act of 2007 - S. 2199 Long-Term Care Affordability and Security Act of 2007 - S. 2337 Defined Contribution Fee Disclosure Act of 2007 - S. 2473 AMT Credit Fairness and Relief Act - S. 2389 Incentives for Older Workers Act - S. 2933 Alternative Minimum Tax and Extenders Tax Relief Act of 2008 - S. 3098 Title VII Fairness Act - S. 3209 Regulatory - communication with covered federal officials on legislative issues. Legislation - The Pension Protection Act Technical Corrections (PPA) - H.R. 3361/H.R. 6382//S. 1974 DOL proposed 408(b)(2) regulations for fee disclosure requirements DOL - 401 (k) fee disclosure (H.R. 3185/H.R. 3765/S. 2473) Treasury/IRS hybrid plan hearing Treasury/IRS guidance on 409A and deferred compensation Treasury/IRS hearing on measurement of pension plan assets and liabilities

Medicare Prescription Drug Price Negotiation Act (H.R. 4) National Health Insurance Act (H.R. 15) Flexible Spending Accounts Growth and Opportunities Act of 2007 (H.R. 298) Genetic Information Nondiscrimination Act (H.R. 493) Health Partnership through Creative Federalism Act (H.R. 506) Childrens Health Insurance (CHIP) Reauthorization Act of 2007 (H.R. 976) Access to Life-Saving Medicine Act (H.R. 1038) Emergency Retiree Health Benefits Protection Act of 2007 (H.R. 1322) Paul Wellstone Mental Health and Addiction Equity Act 0f 2007 (H.R. 1424) Tax Equity for Health Plan Beneficiaries Act (H.R. 1820) Patient Protection and Innovative Biologic Medicines Act of 2007 (H.R. 1956) Promoting Health for Future Generations Act (H.R. 2639) Childrens Health and Medicare Act of 2007 (H.R. 3162) Healthy Americans Act (H.R. 3163) HSA Improvement and Expansion Act (H.R. 3234) Flexible Health Savings Act (H.R. 3306) Long-Term Care Affordability and Security Act of 2007 (H.R. 3363) Medicare Quality Enhancement Act (H.R. 3370) Employment Non-Discrimination Act (H.R. 3685) Early Warning and Health Care for Workers Affected by Globalization Act (H. R. 3796) Trade and Globalization Assistance Act (H.R. 3920) Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007-title as passed (H.R. 3997) Mental Health Parity Extension Legislation (H.R. 4848) Technologies for Restoring Users Security and Trust in (TRUST) in Health Information Act of 2008 (H.R. 5442) Medicare, Medicaid and SCHIP Extensions Act of 2007 Medicare Funding Warning Response Act of 2008 (H.R. 5480) Senate Medicare Prescription Drug Negotiation Act of 2007 (S. 3) Health Partnership Act (S. 325) Healthy Americans Act (S. 334) Genetic Information Nondiscrimination Act (S. 358) Mental Health Parity Act of 2007 (S. 558) Access to Life-Saving Medicine Act (S. 623) Universal Health Care Choice and Access Act (S. 1019) State-based Health Care Reform Act (S. 1169) Medicare Quality Enhancement Act (S. 1544) Tax Equity for Domestic Partner and Health Beneficiaries Act (S. 1556) Wired for Health Care Quality Act (S. 1693) Biologics Price Competition and Innovation Act (S. 1695) Healthy Workforce Act (S. 1753) Community Living Assistance Services and Supports Act (the CLASS Act) (S. 1758) Ten Steps to Transform Health Care in America Act (S. 1783) Healthy Tax Reform Act (S. 1875) Childrens Health Insurance Reauthorization Act (S. 1893) Long-Term Care Affordability and Security Act of 2007 (S. 2337) Medicare, Medicaid and SCHIP Extension Act of 2007 (S. 2499) Medicare Funding Warning Response Act of 2008 (S. 2662) Disability Savings Act (S. 2741) Regulatory communication with covered federal officials on legislative issues. HHS value-driven health care and health information technology (S. 1693), Medicare funding (H.R. 5480/S. 2662) DOL ERISA case - employer health spending requirements mandate in San Francisco Health Care Security Ordinance White House mental health parity (H.R. 1424/S. 558)

Regulatory Equal Employment Opportunity Commission (EEOC) on Clarification of the Applicability of the Age Discrimination in Employment Act (ADEA) to Employer-Sponsored Health Care Benefits for Retirees Internal Revenue Service (IRS) Proposed Rule on Employee Benefits Cafeteria Plans {REG-142695-05} issued August 3, 3007 Health and Human Services Department (HHS) Proposed Rule on Chartered Value Exchanges, issued May 8, 2007 Treasury/IRS proposed regulations on health, long-term care and disability insurance in a qualified plan [NPRM published August 20, 2007, (72 Fed. Reg. 4621)] Department of Defense (DOD) – TRICARE Amendment – Employer Sponsored Group Health Plans Treasury/IRS proposed rules on Comparable Contributions to HSAs, Accelerated Employer Contributions, NPRM published June 1, 2007 (Fed. Reg. 30501) Treasury/IRS additional HSA guidance, Notice 2007-22, released February 15, 2007 National Health Insurance Act (H.R. 15) Flexible Spending Accounts Growth and Opportunities Act of 2007 (H.R. 298) Genetic Information Nondiscrimination Act (H.R. 493) Health Partnership through Creative Federalism Act (H.R. 506) Children’s Health Insurance (CHIP) Reauthorization Act of 2007 (H.R. 976) Access to Life-Saving Medicine Act (H.R. 1038) Paul Wellstone Mental Health and Addiction Equity Act 0f 2007 (H.R. 1424) Tax Equity for Health Plan Beneficiaries Act (H.R. 1820) Patient Protection and Innovative Biologic Medicines Act of 2007 (H.R. 1956) Promoting Health for Future Generations Act (H.R. 2639) Children’s Health and Medicare Act of 2007 (H.R. 3162) Healthy Americans Act (H.R. 3163) HSA Improvement and Expansion Act (H.R. 3234) Flexible Health Savings Act (H.R. 3306) Long-Term Care Affordability and Security Act of 2007 (H.R. 3363) Medicare Quality Enhancement Act (H.R. 3370) Employment Non-Discrimination Act (H.R. 3685) Early Warning and Health Care for Workers Affected by Globalization Act (H. R. 3796) Trade and Globalization Assistance Act (H.R. 3920) Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007-title as passed (H.R. 3997) Senate Medicare Prescription Drug Negotiation Act of 2007 (S. 3) Health Partnership Act (S. 325) Healthy Americans Act (S. 334) Genetic Information Nondiscrimination Act (S. 358) Mental Health Parity Act of 2007 (S. 558) Access to Life-Saving Medicine Act (S. 623) Universal Health Care Choice and Access Act (S. 1019) State-based Health Care Reform Act (S. 1169) Medicare Quality Enhancement Act (S. 1544) Tax Equity for Domestic Partner and Health Beneficiaries Act (S. 1556) Wired for Health Care Quality Act (S. 1693) Biologics Price Competition and Innovation Act (S. 1695) Healthy Workforce Act (S. 1753) Ten Steps to Transform Health Care in America Act (S. 1783) Healthy Tax Reform Act (S. 1875) Children’s Health Insurance Reauthorization Act (S. 1893) Long-Term Care Affordability and Security Act of 2007 (S. 2337) Medicare, Medicaid and SCHIP Extension Act of 2007 (S. 2499) Medicare Prescription Drug Price Negotiation Act (H.R. 4)

Small Business and Work Opportunity Act (H.R. 2) Shareholder Votes on Executive Pay Act (H.R. 1257) Technical Corrections on Pension Protection Act (not yet introduced) Women’s Retirement Security Act (S. 1288) U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act (H.R. 2206) The Pension Security Act (H.R. 2683) Defenders of Freedom Tax Relief Act (S. 1593) Ledbetter Fair Pay Act (H.R. 2831) Fair Pay Restoration Act (S. 1843) Restoring Pension Promises to Workers Act (S. 1725) Social Security Privacy and Identity Theft Prevention Act (H.R. 3046) Tax Collection Responsibility Act (H.R. 3056) Social Security Numbers Protection Act (H.R. 948) Regulatory DOL guidance on Form 5500 IRS/Treasury guidance on funding under Pension Protection Act IRS/Treasury guidance on distributions under Pension Protection Act DOL guidance on cross-trading statutory exemption IRS/Treasury/DOL guidance on non-spouse beneficiary rollovers IRS/Treasury guidance on deductibility of plan contributions IRS/Treasury guidance on employer stock diversification IRS/Treasury guidance on 415 IRS/Treasury guidance on Roth 401(k)s DOL guidance on qualified domestic relations orders IRS/Treasury guidance on permissible benefits in defined benefit plans IRS/Treasury guidance on phased retirement and age 62 distributions PBGC variable rate premium guidance IRS/Treasury guidance on mortality tables IRS/Treasury guidance on safe harbor 401(k) plans DOE contractor benefits policy IRS/Treasury Guidance on 409A and deferred compensation IRS Guidance on cash balance and other hybrid defined benefit plans DOL guidance on participant fee disclosure Small Business Tax Relief Act (H.R. 976)

2. Pension Protection Act of 2004 (H.R. 4) 3. Individual Social Security Investment Program Act (H.R. 530) 4. Retirement Security for Life Act (H.R. 819) 5. Tax Relief and Health Care Act (H.R. 6111) 6. Employee Pension Preservation and Taxpayer Protection Act (H.R. 2106) 7. Employee Benefits Protection Act (H.R. 1058) 8. 401(k) Automatic Enrollment Act (H.R. 1508) 9. Social Security Personal Savings Guarantee and Prosperity Act (H.R. 1776) 10. Individual and Workplace Retirement Savings Promotion Act (H.R. 1960) 11. Pension Preservation and Savings Expansion Act (H.R. 1961) 12. Pension Fairness and Full Disclosure Act (H.R. 2233) 13. Pension Security Disclosure Act (H.R. 2321) 14. Six-month Moratorium Bill (H.R. 2327) 15. The Pension Protection Act (H.R. 2830) 16. The Pension Preservation and Portability Act (H.R. 2831) 17. FY 2006 Appropriations bill for the U.S. Departments of Labor, HHS and Education (H.R. 3010) 18. Growing Real Ownership for Workers (H.R. 3304) 19. Tax Technical Corrections Act of 2005 (H.R. 3376) 20. Deficit Reduction Act (H.R. 4241) 21. Tax Increase Prevention and Reconciliation Act (H.R. 4297) 22. Budget Resolution for Fiscal Year 2006 23. National Employee Savings and Trust Equity Guarantee Act (S. 219) 24. Retirement Security for Life Act (S. 381) 25. Social Security Personal Savings Guarantee and Prosperity Act (S. 857) 26. Saving Social Security Act (S. 540) 27. Lifetime Savings Account Act (S. 545 and H.R. 1163) 28. Retirement Savings Account Act (S. 546 and H.R. 1162) 29. Employee Retirement Savings Account Act (S. 547 and H.R. 1161) 30. Save More for Retirement Act (S. 875) 31. Pension Fairness and Full Disclosure Act (S. 991) 32. Stop the Raid on Social Security Act (S. 1302) 33. Pension Benefits Protection Act (S. 1304) 34. Retirement Savings and Security Act (S. 1359) 35. Tax Technical Corrections Act of 2005 (S. 1447) 36. Deficit Reduction Omnibus Reconciliation Act (S. 1932) 37. Women’s Retirement Security Act (S.3951) 38. Kennedy-Hatch Retirement Equity Amendment (No.4857) on DOD Appropriations Bill (H.R. 5631) 39. The Gulf Opportunity Zone Act (H.R. 4440) 40. Pension Security and Transparency Act (S. 1783) 41. Tax Relief Extension Reconciliation Act (H.R. 4297/S. 2020) 42. Defined Benefit Security Act 43. Pension Benefits Protection Act (H.R. 4052/S. 1304) 44. Older Worker Opportunity Act (S. 1826) 45. Amerisave 46. Long-Term Care and Retirement Security Act (H.R. 2682/S. 1244) 47. 401(k) Enhancement Act: Encouraging Retirement Savings (S. 1819)\ 48. Deficit Reduction Act (s. 1932) 49. Savings Competitiveness Act of 2006 (s. 2431) 50. Tax Technical Corrections Act (S. 4026/H.R. 6264) 51. Automatic IRA Act (S. 3952) 1. Safe, Accountable, Flexible and Efficient Transportation Equity Act (H.R. 3)