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Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
National Association of Registered Agents and Brokers Reform Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
"The Dodd-Frank Wall Street Reform & Consumer Protection Act", P.L. No. 111-203 - regulatory implementation of provisions relating to insurance companies. H.R. 1112, "National Association of Registered Agents and Brokers Reform Act (NARAB II)"
Fiscal Responsibility and Retirement Security Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2011 · second_quarter · Q2
See Addendum. S. 267, "Lifetime Income Disclosure Act". S. 1121, "Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (SEAL Act) of 2011". H.R. 677, "Lifetime Income Disclosure Act". Dept. of Labor, request for information in response to the President's Executive Order 13563 on improving regulations and regulatory review, 76 F.R. 15224 (3/21/11) Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, RFI under regulation 2520.1049(b)-1(c) with respect to the use of electronic media. Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 and 2550.4040-5, 75 FR 73987 (11/30/10). Dept. of Labor, interim final rule amending Section 2550.408(b)(2) - Service Provider Fee Disclosure, 75 FR 41600 (7/16/10). No. Bill Number, a bill to be introduced by Senator Kohl imposing fiduciary responsibilities on investment advisers and investment mangers that offer target date lenders that are qualified default investment alternatives.
Source: Senate LDA
See Addendum. S. 720, "Repeal the Class Entitlement Act". H.R. 1173, "Fiscal Responsibility and Retirement Security Act of 2011" - a bill to repeal the class program. Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)".
Fiscal Responsibility and Retirement Security Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 720, "Repeal the Class Entitlement Act". S. 1171, "The Tax Parity for Health Plan Beneficiaries Act of 2011". H.R. 1173, "Fiscal Responsibility and Retirement Security Act of 2011" - a bill to repeal the class program. H.R. 2088, The Tax Parity for Health Plan Beneficiaries Act of 2011. Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)".
GSE Bailout Elimination and Taxpayer Protection Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. H.R. 1182, "GSE Bailout Elimination and Taxpayer Protection Act" - a bill introduced by Congressman Hensarling. H.R. 1610, "Business Risk Mitigation and Price Stabilization Act of 2011", which amends the definition of major swap participant and major security-based swap participant. SEC Proposed Rule, "Registration of Municipal Advisors", 17 CFR, Parts 240 and 249, 76 FR 824-969 (1/6/11). SEC Proposed Rule, "Implementing Amendments to the Investment Advisors Act of 1940", which includes proposed amendments to the SEC Pay-to-Play Rule 206(4)-5, 75 FR 7702 (12/10/10). SEC Proposed Rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; file No. 57-15-10] (7/21/10). SEC and CFTC, proposed rule 17 CFR Part 240, further definition of "Swap Dealer", "Security Based Swap Dealer", "Major Swap Participant", etc., SEC Release No. 34-63452 (12/7/10). SEC Study on Investment Advisers and Broker-Dealers, as required by Section 913 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (January 2011). FDIC Interim Final Rule on Orderly Liquidation Authority (1/25/11). Federal Reserve Board, proposed Rule 12 CFR, Part 225, "Conformance period for entities engaged in prohibited private funding or private equity fund or hedge fund activities", 75 FR 7272 (11/26/10). Financial Stability Oversight Counsel, Notice of proposed rulemaking regarding authority to require supervision of certain non-bank financial companies, (1/26/11). Proposed Rules regarding incentive based compensation arrangements by seven federal agencies, including the SEC, to implement Section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (3/3/11). Section 9541, "Dodd Frank Wall Street Refom & Consumer Protection Act", Notice of proposed rulemaking, Credit Risk Retention SEC, (Release No. 34-64148; File No. S7-14-11) No Bill No. - A bill to establish a substainable Federal Secondary Market Facility for Residential Mortgages that is financed by private capital - to terminate the consvervatorships of Fannie Mae and Freddie Mac and repeal the Charter Acts of such enterprises, and for other purposes. Government Sponsored Enterprises proposals.
Death Tax Repeal Permanency Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. H.R. 4, "Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidiary Overpayments Act of 2011". H.R. 1259, "Death Tax Repeal Permanency Act of 2011". Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Business Risk Mitigation and Price Stabilization Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. H.R. 1182, "GSE Bailout Elimination and Taxpayer Protection Act" - a bill introduced by Congressman Hensarling. H.R. 1610, "Business Risk Mitigation and Price Stabilization Act of 2011", which amends the definition of major swap participant and major security-based swap participant. SEC Proposed Rule, "Registration of Municipal Advisors", 17 CFR, Parts 240 and 249, 76 FR 824-969 (1/6/11). SEC Proposed Rule, "Implementing Amendments to the Investment Advisors Act of 1940", which includes proposed amendments to the SEC Pay-to-Play Rule 206(4)-5, 75 FR 7702 (12/10/10). SEC Proposed Rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; file No. 57-15-10] (7/21/10). SEC and CFTC, proposed rule 17 CFR Part 240, further definition of "Swap Dealer", "Security Based Swap Dealer", "Major Swap Participant", etc., SEC Release No. 34-63452 (12/7/10). SEC Study on Investment Advisers and Broker-Dealers, as required by Section 913 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (January 2011). FDIC Interim Final Rule on Orderly Liquidation Authority (1/25/11). Federal Reserve Board, proposed Rule 12 CFR, Part 225, "Conformance period for entities engaged in prohibited private funding or private equity fund or hedge fund activities", 75 FR 7272 (11/26/10). Financial Stability Oversight Counsel, Notice of proposed rulemaking regarding authority to require supervision of certain non-bank financial companies, (1/26/11). Proposed Rules regarding incentive based compensation arrangements by seven federal agencies, including the SEC, to implement Section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (3/3/11). Section 9541, "Dodd Frank Wall Street Refom & Consumer Protection Act", Notice of proposed rulemaking, Credit Risk Retention SEC, (Release No. 34-64148; File No. S7-14-11) No Bill No. - A bill to establish a substainable Federal Secondary Market Facility for Residential Mortgages that is financed by private capital - to terminate the consvervatorships of Fannie Mae and Freddie Mac and repeal the Charter Acts of such enterprises, and for other purposes. Government Sponsored Enterprises proposals.
Tax Parity for Health Plan Beneficiaries Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 720, "Repeal the Class Entitlement Act". S. 1171, "The Tax Parity for Health Plan Beneficiaries Act of 2011". H.R. 1173, "Fiscal Responsibility and Retirement Security Act of 2011" - a bill to repeal the class program. H.R. 2088, The Tax Parity for Health Plan Beneficiaries Act of 2011. Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)".
Lifetime Income Disclosure Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 267, "Lifetime Income Disclosure Act". H.R. 677, "Lifetime Income Disclosure Act". Dept. of Labor, request for information in response to the President's Executive Order 13563 on improving regulations and regulatory review, 76 F.R. 15224 (3/21/11) Dept. of Labor, final rule adding Section 2550.404(a) and revised rule Section 2550.404 c-1 (fiduciary requirements for disclosure in participant-directed individual account plans), 75 FR 64910-64946 (10/20/10). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 and 2550.4040-5 (11/29/10). No. Bill Number, a bill to be introduced by Senator Kohl imposing fiduciary responsibilities on investment advisers and investment mangers that offer target date lenders that are qualified default investment alternatives.
Lifetime Income Disclosure Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 267, "Lifetime Income Disclosure Act". S. 1121, "Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (SEAL Act) of 2011". H.R. 677, "Lifetime Income Disclosure Act". Dept. of Labor, request for information in response to the President's Executive Order 13563 on improving regulations and regulatory review, 76 F.R. 15224 (3/21/11) Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, RFI under regulation 2520.1049(b)-1(c) with respect to the use of electronic media. Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 and 2550.4040-5, 75 FR 73987 (11/30/10). Dept. of Labor, interim final rule amending Section 2550.408(b)(2) - Service Provider Fee Disclosure, 75 FR 41600 (7/16/10). No. Bill Number, a bill to be introduced by Senator Kohl imposing fiduciary responsibilities on investment advisers and investment mangers that offer target date lenders that are qualified default investment alternatives.
SEAL 401(k) Savings Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 267, "Lifetime Income Disclosure Act". S. 1121, "Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (SEAL Act) of 2011". H.R. 677, "Lifetime Income Disclosure Act". Dept. of Labor, request for information in response to the President's Executive Order 13563 on improving regulations and regulatory review, 76 F.R. 15224 (3/21/11) Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, RFI under regulation 2520.1049(b)-1(c) with respect to the use of electronic media. Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 and 2550.4040-5, 75 FR 73987 (11/30/10). Dept. of Labor, interim final rule amending Section 2550.408(b)(2) - Service Provider Fee Disclosure, 75 FR 41600 (7/16/10). No. Bill Number, a bill to be introduced by Senator Kohl imposing fiduciary responsibilities on investment advisers and investment mangers that offer target date lenders that are qualified default investment alternatives.
Savings for American Families' Future Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Savings for American Families' Future Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Savings for American Families' Future Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 2832, "Lifetime Income Disclosure Act". S. 3793, "Job Creation & Tax Cuts Act of 2010", Title II, relating to technical corrections to pension funding legislation. S. 7360, "Automatic IRA Act of 2010". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010" - became P.L. No. 111-192. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", sections 211-213, relating to partial annuitization and in-plan Roth conversions. H.R. 6099, "Automatic IRA Act of 2010". IRS Notice 2010-55, 2010-33 IRB, "Election of an Alternative Amortization Schedule under the Pension Relief Act of 2010". Department of Labor, Interim Final Regulation under Section 408(b)(2) of ERISA, (7/15/10). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
401(k) Fair Disclosure for Retirement Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
401(k) Fair Disclosure for Retirement Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Conflicted Investment Advice Prohibition Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Savings Recovery Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Tax Equity for Health Plan Beneficiaries Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equityfor Health Plan Beneficiaries Act". H.R. 4872, "Health Care & Education Reconciliationn Act of 2010" (P.L. No. 111-152).
Tax Equity for Health Plan Beneficiaries Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equity for Heath Plan Beneficiaries Act". H.R. 3590, The "Patient Protection and Affordable Health Care Act". H.R. 4872, "The Reconciliation Act of 2010".
Retirement Security Needs Lifetime Pay Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Defined Contribution Plan Fee Transparency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Defined Contribution Plan Fee Transparency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
401(k) Fair Disclosure and Pension Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
401(k) Fair Disclosure and Pension Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Generate Retirement Ownership Through Long-Term Holding Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Generate Retirement Ownership Through Long-Term Holding Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Employer-Owned Life Insurance Limitation Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. ____, "Restoring American Financial Stability Act of 2010" (Senator Christopher Dodd's bill). H.R. 3590, The "Patients Protection and Affordable Health Care Act". H.R. 3669, "Employer Owned Life Insurance Limititation Act". H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". H.R. 4872, "Health Care and Education Affordability Reconciliation Act".
Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Preserve Benefits and Jobs Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Preserve Benefits and Jobs Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Low Income Housing Tax Credit Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Retirement Fairness Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Retirement Fairness Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Let Wall Street Pay for the Restoration of Main Street Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Let Wall Street Pay for the Restoration of Main Street Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Protecting Senior's Nest Egg Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3948, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4337, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010", became Public Law No. 111-312, provisions relating to capital gains rates, stock dividend tax rates, estate tax, gift tax, and business tax extender relating to Subpart F, active financing income. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
SAVE Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 2832, "Lifetime Income Disclosure Act". S. 3793, "Job Creation & Tax Cuts Act of 2010", Title II, relating to technical corrections to pension funding legislation. S. 7360, "Automatic IRA Act of 2010". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010" - became P.L. No. 111-192. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", sections 211-213, relating to partial annuitization and in-plan Roth conversions. H.R. 6099, "Automatic IRA Act of 2010". IRS Notice 2010-55, 2010-33 IRB, "Election of an Alternative Amortization Schedule under the Pension Relief Act of 2010". Department of Labor, Interim Final Regulation under Section 408(b)(2) of ERISA, (7/15/10). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
SAVE Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
SAVE Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Small Business and Infrastructure Jobs Tax Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
An Act to amend the Internal Revenue Code of 1986 to make technical corrections to the pension funding provisions of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. H.R. 4915, "Senate Amendment 4848", relating to technical corrections of defined benefit plans pension funding rules of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Cong. Rec. S10694 (12/18/10). H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213, relating to partial annuitization and in-plan Roth conversions - became Public Law No. 111-240. Dept. of Labor, final rule adding Section 2550.404(a) and revised rule Section 2550.404 c-1 (fiduciary requirements for disclosure in participant-directed individual account plans), 75 FR 64910-64946 (10/20/10). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 (11/29/10). IRS Notice 2010-84, guidance relating to rollovers from 401(k) and 403(b) plans to designated Roth Accounts within the same plan (11/29/10). No Bill Number, Senate Special Committee on Aging, inquiry relating to stable value funds.
Securing America's Veterans Insurance Needs and Goals Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum H.R. 4173, "The Dodd-Frank Wall Street Reform & Consumer Protection Act" - became Public Law No. 111-203, insurance provisions. H.R. 5993, "Savings Act of 2010", relating to retained asset accounts. GAO, "Life Insurance Settlements: Regulatory Inconsistencies May Pose a Number of Challenges", Government Accountability Office Report, No. GAO-10-775.
Automatic IRA Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 2832, "Lifetime Income Disclosure Act". S. 3793, "Job Creation & Tax Cuts Act of 2010", Title II, relating to technical corrections to pension funding legislation. S. 7360, "Automatic IRA Act of 2010". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010" - became P.L. No. 111-192. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", sections 211-213, relating to partial annuitization and in-plan Roth conversions. H.R. 6099, "Automatic IRA Act of 2010". IRS Notice 2010-55, 2010-33 IRB, "Election of an Alternative Amortization Schedule under the Pension Relief Act of 2010". Department of Labor, Interim Final Regulation under Section 408(b)(2) of ERISA, (7/15/10). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Fair Playing Field Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Tax Equity for Health Plan Beneficiaries Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equity for Heath Plan Beneficiaries Act". H.R. 3590, The "Patient Protection and Affordable Health Care Act". H.R. 4872, "The Reconciliation Act of 2010".
Tax Equity for Health Plan Beneficiaries Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equityfor Health Plan Beneficiaries Act". H.R. 4872, "Health Care & Education Reconciliationn Act of 2010" (P.L. No. 111-152).
Retirement Security for Life Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Retirement Account Distribution Improvement Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Lifetime Income Disclosure Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Lifetime Income Disclosure Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 2832, "Lifetime Income Disclosure Act". S. 3793, "Job Creation & Tax Cuts Act of 2010", Title II, relating to technical corrections to pension funding legislation. S. 7360, "Automatic IRA Act of 2010". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010" - became P.L. No. 111-192. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", sections 211-213, relating to partial annuitization and in-plan Roth conversions. H.R. 6099, "Automatic IRA Act of 2010". IRS Notice 2010-55, 2010-33 IRB, "Election of an Alternative Amortization Schedule under the Pension Relief Act of 2010". Department of Labor, Interim Final Regulation under Section 408(b)(2) of ERISA, (7/15/10). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Lifetime Income Disclosure Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Wall Street Fair Share Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Wall Street Fair Share Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Bipartisan Tax Fairness and Simplification Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
PROP Trading Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3098, "Protect Our Recovery Through Oversight of Proprietary Trading of 2010". S. ____, "Restoring American Financial Stability Act of 2010" (Senator Christopher Dodd's bill). H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". President Obama Administration's proposal: "Financial Crisis Responsibility Fee" - No Bill Number.
Responsible Estate Tax Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Tax Hike Prevention Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Fair Playing Field Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Job Creation and Tax Cuts Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 2832, "Lifetime Income Disclosure Act". S. 3793, "Job Creation & Tax Cuts Act of 2010", Title II, relating to technical corrections to pension funding legislation. S. 7360, "Automatic IRA Act of 2010". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010" - became P.L. No. 111-192. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", sections 211-213, relating to partial annuitization and in-plan Roth conversions. H.R. 6099, "Automatic IRA Act of 2010". IRS Notice 2010-55, 2010-33 IRB, "Election of an Alternative Amortization Schedule under the Pension Relief Act of 2010". Department of Labor, Interim Final Regulation under Section 408(b)(2) of ERISA, (7/15/10). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Job Creation and Tax Cuts Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3948, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4337, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010", became Public Law No. 111-312, provisions relating to capital gains rates, stock dividend tax rates, estate tax, gift tax, and business tax extender relating to Subpart F, active financing income. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Defined Contribution Fee Disclosure Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
Defined Contribution Fee Disclosure Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
American Middle Class Tax (AMT) Relief Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equity for Heath Plan Beneficiaries Act". H.R. 3590, The "Patient Protection and Affordable Health Care Act". H.R. 4872, "The Reconciliation Act of 2010".
American Middle Class Tax (AMT) Relief Act of 2007
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. ____, "Restoring American Financial Stability Act of 2010" (Senator Christopher Dodd's bill). H.R. 3590, The "Patients Protection and Affordable Health Care Act". H.R. 3669, "Employer Owned Life Insurance Limititation Act". H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". H.R. 4872, "Health Care and Education Affordability Reconciliation Act".
Overseas Voting Education and Reform, Safeguarding Every American's Vote Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum H.R. 4173, "The Dodd-Frank Wall Street Reform & Consumer Protection Act" - became Public Law No. 111-203, insurance provisions. H.R. 5993, "Savings Act of 2010", relating to retained asset accounts. GAO, "Life Insurance Settlements: Regulatory Inconsistencies May Pose a Number of Challenges", Government Accountability Office Report, No. GAO-10-775.
Overseas Voting Education and Reform, Safeguarding Every American's Vote Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. H.R. 4173, "The Dodd-Frank Wall Street Reform & Consumer Protection Act" - became Public Law No. 111-203. President Obama Administration's proposal: "Financial Crisis Responsibility Fee" - No Bill Number. SEC proposed rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; fiel No. 57-15-10] (7/21/10). SEC study re. "Obligations of Brokers, Dealers and Investment Advisors" - [Release No. 34-62577; IA-3058; File No. 4-606] (7/27/10).
To amend the Small Business Act to provide for an increase in the amount of awards under the first and second phases of the Small Business Innovation Research program.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
To amend the Small Business Act to provide for an increase in the amount of awards under the first and second phases of the Small Business Innovation Research program.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
To suspend temporarily the duty on 1-Amino-2,6-dimethylbenzene.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. ____, "Restoring American Financial Stability Act of 2010" (Senator Christopher Dodd's bill). H.R. 3590, The "Patients Protection and Affordable Health Care Act". H.R. 3669, "Employer Owned Life Insurance Limititation Act". H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". H.R. 4872, "Health Care and Education Affordability Reconciliation Act".
To suspend temporarily the duty on certain tirebuilding machines used in the manufacture of extra-wide pneumatic truck and automobile tires, and parts and accessories thereof.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Helping Families Save Their Homes Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 566, "Financial Product Safety Commission Act of 2009". S. 664, "Financial System Stabilization and Reform Act of 2009". H.R. 1106, "Helping Families Save Their Homes Act of 2009", Section 124 relating to new bakruptcy court mortgage "cram-down" authority. Financial services regulatory modernization, including a systemic risk regulator and a systemic resolution authority - No Bill Number. SEC Act Release No. 33-8996, adopting Rule 151A under the Securities Act of 1933 and Rule 12H-7 under the Securities Exchange Act of 1934 (1/8/09).
Helping Families Save Their Homes Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 566, "Financial Product Safety Commission Act of 2009". S. 664, "Financial System Stabilization & Reform Act of 2009". H.R. 1106, "Helping Families Save Their Homes Act of 2009", Section 124 relating to new bankruptcy court mortgage "cram-down" authority. H.R. 2554, "The National Association of Registered Agents & Brokers (NARAB) Reform Act". H.R. 2609, "The Insurance Information Act of 2009". Financial Services Regulatory Modernization, including a 'Systemic Risk Regulator' and a 'Systemic Resolution Authority' - No Bill Number. Treasury Department, "A New Foundation: Rebuilding Financial Supervision & Regulation", (June 17, 2009).
Stop Tax Haven Abuse Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Community Living Assistance Services and Supports Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum H.R. 1721, "Community Living Assistance Services & Supports Act". H.R. 1880, "National Insurance Consumer Protection Act". H.R. 2096, "The Long-Term Care Affordability & Security Act of 2009". S697, "Community Living Assistance Services & Supports Act". Senate Committee on Aging: Information relating to "Stranger-Owned Life Insurance" - April 29, 2009 Hearing: "Betting on Death in the Life Settlement Market - What's at Stake for Seniors" - No Bill Number.
National Insurance Consumer Protection Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum H.R. 1721, "Community Living Assistance Services & Supports Act". H.R. 1880, "National Insurance Consumer Protection Act". H.R. 2096, "The Long-Term Care Affordability & Security Act of 2009". S697, "Community Living Assistance Services & Supports Act". Senate Committee on Aging: Information relating to "Stranger-Owned Life Insurance" - April 29, 2009 Hearing: "Betting on Death in the Life Settlement Market - What's at Stake for Seniors" - No Bill Number.
National Insurance Consumer Protection Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
H.R. 1880, "National Insurance Consumer Protection Act". Special Committee on Aging: Information relating to "Stranger-Owned Life Insurance" - No Bill Number.
To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Savings for American Families' Future Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. ____, Discussion Draft, Bill from Rep. Earl Pomeroy on Defined Benefit Pension Plan Funding (August 25, 2009). Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Savings for American Families' Future Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Savings for American Families' Future Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
401(k) Fair Disclosure for Retirement Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. ____, Discussion Draft, Bill from Rep. Earl Pomeroy on Defined Benefit Pension Plan Funding (August 25, 2009). Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
401(k) Fair Disclosure for Retirement Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
401(k) Fair Disclosure for Retirement Security Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
"The Dodd-Frank Wall Street Reform & Consumer Protection Act", P.L. No. 111-203 - Regulatory implementation of provisions relating to insurance companies.
See Addendum. H.R. 1182, "GSE Bailout Elimination and Taxpayer Protection Act" - a bill introduced by Congressman Hensarling. H.R. 1610, "Business Risk Mitigation and Price Stabilization Act of 2011", which amends the definition of major swap participant and major security-based swap participant. SEC Proposed Rule, "Registration of Municipal Advisors", 17 CFR, Parts 240 and 249, 76 FR 824-969 (1/6/11). SEC Proposed Rule, "Implementing Amendments to the Investment Advisors Act of 1940", which includes proposed amendments to the SEC Pay-to-Play Rule 206(4)-5, 75 FR 7702 (12/10/10). SEC Proposed Rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; file No. 57-15-10] (7/21/10). SEC and CFTC, proposed rule 17 CFR Part 240, further definition of "Swap Dealer", "Security Based Swap Dealer", "Major Swap Participant", etc., SEC Release No. 34-63452 (12/7/10). SEC Study on Investment Advisers and Broker-Dealers, as required by Section 913 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (January 2011). FDIC Interim Final Rule on Orderly Liquidation Authority (1/25/11). Federal Reserve Board, proposed Rule 12 CFR, Part 225, "Conformance period for entities engaged in prohibited private funding or private equity fund or hedge fund activities", 75 FR 7272 (11/26/10). Financial Stability Oversight Counsel, Notice of proposed rulemaking regarding authority to require supervision of certain non-bank financial companies, (1/26/11). Proposed Rules regarding incentive based compensation arrangements by seven federal agencies, including the SEC, to implement Section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (3/3/11). Section 9541, "Dodd Frank Wall Street Refom & Consumer Protection Act", Notice of proposed rulemaking, Credit Risk Retention SEC, (Release No. 34-64148; File No. S7-14-11) No Bill No. - A bill to establish a substainable Federal Secondary Market Facility for Residential Mortgages that is financed by private capital - to terminate the consvervatorships of Fannie Mae and Freddie Mac and repeal the Charter Acts of such enterprises, and for other purposes. Government Sponsored Enterprises proposals.
See Addendum. H.R. 4, "Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidiary Overpayments Act of 2011", enacted into law as P.L. 112-9. Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10). No Bill Number - Bill to be introduced by Senator John Kerry and Congressman Richard E. Neal for "National Disaster Tax Relief Bill (relating to recent 2011 tornado damage in Massachusetts). FATCA, Notice 2011-34 - Supplemental notice to Notice 2010-60 providing further guidance and requesting comkments under Chapter 4 of Subtitle A of the code.
See Addendum. S. 720, "Repeal the Class Entitlement Act". S. 1171, "The Tax Parity for Health Plan Beneficiaries Act of 2011". H.R. 1173, "Fiscal Responsibility and Retirement Security Act of 2011" - a bill to repeal the class program. H.R. 2088, The Tax Parity for Health Plan Beneficiaries Act of 2011. Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)".
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2011 · first_quarter · Q1
See Addendum. S. 267, "Lifetime Income Disclosure Act". H.R. 677, "Lifetime Income Disclosure Act". Dept. of Labor, request for information in response to the President's Executive Order 13563 on improving regulations and regulatory review, 76 F.R. 15224 (3/21/11) Dept. of Labor, final rule adding Section 2550.404(a) and revised rule Section 2550.404 c-1 (fiduciary requirements for disclosure in participant-directed individual account plans), 75 FR 64910-64946 (10/20/10). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 and 2550.4040-5 (11/29/10). No. Bill Number, a bill to be introduced by Senator Kohl imposing fiduciary responsibilities on investment advisers and investment mangers that offer target date lenders that are qualified default investment alternatives.
See Addendum. S. 720, "Repeal the Class Entitlement Act". H.R. 1173, "Fiscal Responsibility and Retirement Security Act of 2011" - a bill to repeal the class program. Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)".
See Addendum. President Obama Administration's proposal: "Financial Crisis Responsibility Fee" - No Bill Number. SEC Proposed Rule, "Registration of Municipal Advisors", 17 CFR, Parts 240 and 249, 76 FR 824-969 (1/6/11). SEC Proposed Rule, "Implementing Amendments to the Investment Advisors Act of 1940", which includes proposed amendments to the SEC Pay-to-Play Rule 206(4)-5, 75 FR 7702 (12/10/10). SEC Proposed Rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; file No. 57-15-10] (7/21/10). SEC and CFTC, proposed rule 17 CFR Part 240, further definition of "Swap Dealer", "Security Based Swap Dealer", "Major Swap Participant", etc., SEC Release No. 34-63452 (12/7/10). SEC Study on Investment Advisers and Broker-Dealers, as required by Section 913 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (January 2011). FDIC Interim Final Rule on Orderly Liquidation Authority (1/25/11). Federal Reserve Board, proposed Rule 12 CFR, Part 225, "Conformance period for entities engaged in prohibited private funding or private equity fund or hedge fund activities, 75 FR 7272 (11/26/10). Financial Stability Oversight Counsel, Notice of proposed rulemaking regarding authority to require supervision of certain non-bank financial companies, (1/26/11). GAO Report, Consumer Finance: Regulatory Coverage Generally Exists for Financial Planners, but Consumer Protection Issues Remain (GAO-11-235, 1/18/11). Proposed Rules regarding incentive based compensation arrangements by seven federal agencies, including the SEC, to implement Section 956 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (3/3/11).
See Addendum. H.R. 4, "Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidiary Overpayments Act of 2011". H.R. 1259, "Death Tax Repeal Permanency Act of 2011". Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
"The Dodd-Frank Wall Street Reform & Consumer Protection Act", P.L. No. 111-203 - regulatory implementation of provisions relating to insurance companies. H.R. 1112, "National Association of Registered Agents and Brokers Reform Act (NARAB II)"
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
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2010 · fourth_quarter · Q4
"The Dodd-Frank Wall Street Reform & Consumer Protection Act", P.L. No. 111-203, regulatory implementation of provisions relating to insurance companies.
Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)". DOL hearing on reasonable contracts or arrangements for welfare benefit plans under Section 408(b)(2) - Welfare Plan Fee Disclosure, 75 FR 68383 (11/5/10).
See Addendum. H.R. 4915, "Senate Amendment 4848", relating to technical corrections of defined benefit plans pension funding rules of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Cong. Rec. S10694 (12/18/10). H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213, relating to partial annuitization and in-plan Roth conversions - became Public Law No. 111-240. Dept. of Labor, final rule adding Section 2550.404(a) and revised rule Section 2550.404 c-1 (fiduciary requirements for disclosure in participant-directed individual account plans), 75 FR 64910-64946 (10/20/10). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor, proposed rule relating to Target Date Disclosure, Section 2550.404 a-5 (11/29/10). IRS Notice 2010-84, guidance relating to rollovers from 401(k) and 403(b) plans to designated Roth Accounts within the same plan (11/29/10). No Bill Number, Senate Special Committee on Aging, inquiry relating to stable value funds.
See Addendum. President Obama Administration's proposal: "Financial Crisis Responsibility Fee" - No Bill Number. SEC proposed rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; fiel No. 57-15-10] (7/21/10). SEC study re. "Obligations of Brokers, Dealers and Investment Advisors" - [Release No. 34-62577; IA-3058; File No. 4-606] (7/27/10). SEC and CFTC, proposed rule 17 CFR Part 240, further definition of "Swap Dealer", "Security Based Swap Dealer", "Major Swap Participant", etc., SEC Release No. 34-63452 (12/7/10). SEC proposed rule, "Implementig Amendments to the Investment Advisors Act of 1940", which includes proposed amendments to the SEC Pay-to-Play Rule 206(4)-5, 75 FR 7702 (12/10/10). Federal Reserve Board, proposed Rule 12 CFR, Part 225, "Conformance period for entities engaged in prohibited private funding or private equity fund or hedge fund activities, 75 FR 7272 (11/26/10). Financial Stability Oversight Counsel, Advanced notice of proposed rulemaking regarding authority to require supervision of certain non-bank financial companies, 75 FR 61653 (10/6/10). FDIC notice of proposed rulemaking implementing certain orderly liquidation authority provisions of the "Dodd-Frank Wall Street Reform and Consumer Protection Act", 75 FR 64170 (10/19/10).
See Addendum. S. 3948, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4337, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010", became Public Law No. 111-312, provisions relating to capital gains rates, stock dividend tax rates, estate tax, gift tax, and business tax extender relating to Subpart F, active financing income. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
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2010 · third_quarter · Q3
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
See Addendum H.R. 4173, "The Dodd-Frank Wall Street Reform & Consumer Protection Act" - became Public Law No. 111-203, insurance provisions. H.R. 5993, "Savings Act of 2010", relating to retained asset accounts. GAO, "Life Insurance Settlements: Regulatory Inconsistencies May Pose a Number of Challenges", Government Accountability Office Report, No. GAO-10-775.
See Addendum. H.R. 4173, "The Dodd-Frank Wall Street Reform & Consumer Protection Act" - became Public Law No. 111-203. President Obama Administration's proposal: "Financial Crisis Responsibility Fee" - No Bill Number. SEC proposed rule on "Mutual Fund Distribution Fees" - [Release Nos. 33-9128; 34-62544; IC-29367; fiel No. 57-15-10] (7/21/10). SEC study re. "Obligations of Brokers, Dealers and Investment Advisors" - [Release No. 34-62577; IA-3058; File No. 4-606] (7/27/10).
Regulatory implementation of the "Patient Protection & Affordable Care Act (PPACA)".
See Addendum. S. 2832, "Lifetime Income Disclosure Act". S. 3793, "Job Creation & Tax Cuts Act of 2010", Title II, relating to technical corrections to pension funding legislation. S. 7360, "Automatic IRA Act of 2010". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010" - became P.L. No. 111-192. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", sections 211-213, relating to partial annuitization and in-plan Roth conversions. H.R. 6099, "Automatic IRA Act of 2010". IRS Notice 2010-55, 2010-33 IRB, "Election of an Alternative Amortization Schedule under the Pension Relief Act of 2010". Department of Labor, Interim Final Regulation under Section 408(b)(2) of ERISA, (7/15/10). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
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2010 · second_quarter · Q2
See Addemdum. S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 3962, "Preservation of Access to Care for Medicare Beneficiaries and Pension relief Act of 2010", provisions relating to defined benefits pension plan funding relief. (P.L. 111-192). H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The Amerian Workers State & Business Relief Act", provisions related to defined benefit plan funding relief and 401(k) plan fee disclosure. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". H.R. 5297, "The Small Business Lending Fund Act", provisions allowing 401(k), 403(b) and 457(b), defined contribution plans to be rolled into a "Roth" (post-tax) account. H.R.____, a bill to allow employees not covered by qualified plans to save for retirement through automatic IRA arrangements (to be introduced by Representative Neal). Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equityfor Health Plan Beneficiaries Act". H.R. 4872, "Health Care & Education Reconciliationn Act of 2010" (P.L. No. 111-152).
See Addendum. S. 3217, "Resotring American Financial Stability Act of 2010". H.R. 4173, "The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2009". President Obama Administration's proposal: "financial Crisis Responsibility Fee" - No Bill Number.
"Health Care & Educations Reconciliation Act of 2010", related to Community Living Assistance & Support Act (P.L. No. 111-152)
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2010 · first_quarter · Q1
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
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2009 · fourth_quarter · Q4
See Addendum S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equity for Heath Plan Beneficiaries Act". H.R. 3590, The "Patient Protection and Affordable Health Care Act". H.R. 3962, "The Affordable Health Care for Americans Act", Section 571, Parity in Health Benefits.
See Addendum S. ____, "Restoring American Financial Stability Act" (11/10/09 discussion draft, prepared by Senator Dodd). H.R. 2609, "The Insurance Information Act of 2009". H.R. 3126, "Consumer Financial Protection Agency Act of 2009", relating to exclusions for insurance, securities and retirement plans. H.R. 3795, "The Over-the-Counter Derivatives Markets Act". H.R. 3817, "Investor Protection Act of 2009", Section 103. H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". Treasury Department, "A New Foundation: Rebuilding Financial Supervision & Regulation", (June 17, 2009). Treasury Department, Draft legislative proposals to further the Obama administration's financial services regulatory reform agenda - No Bill Number (July 22, 2009). Discussion Draft of the "Over-the-Counter Derivatives Act of 2009", released by Rep. Barney Frank - No Bill Number (October 2, 2009). Discussion Draft of the "Investor Protection Act of 2009", released by Rep. Paul Kanjorski - No Bill Number (October 1, 2009).
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2009 · third_quarter · Q3
See Addendum. H.R. 2609, "The Insurance Information Act of 2009". H.R. 3126, "Consumer Financial Protection Agency Act of 2009", relating to exclusions for insurance, securities and retirement plans. H.R. 3269, "The Corporate and Financial Institutions Compensation Fairness Act of 2009". Treasury Department, "A New Foundation: Rebuilding Financial Supervision & Regulation", (June 17, 2009). Treasury Department, Draft legislative proposals to further the Obama administration's financial services regulatory reform agenda - No Bill Number (July 22, 2009). Discussion Draft of the "Over-the-Counter Derivatives Act of 2009", released by Rep. Barney Frank - No Bill Number (October 2, 2009). Discussion Draft of the "Investor Protection Act of 2009", released by Rep. Paul Kanjorski - No Bill Number (October 1, 2009).
See Addendum S. 1679, "Affordable Health Choices Act", Subtitle H - Class Act, Section 190 and 191. "Community Living Assistance Services Act" - Section 191 of the draft, "Affordable Health Care Choices Act", released by the Senate HELP Committee on June 9, 2009. Senate Comitte on Aging: Information relating to "Stranger-Owned Life Insurance" - April 29, 2009 Hearing: "Betting on Death in the Life Settlement market - What's at Stake for Seniors" - No Bill Number. Discussion Draft of the "Investor Protection Act of 2009", released by Rep. Paul Kanjorski (No Bill Number) relating to the creating of a Federal Insurance Office.
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2009 · second_quarter · Q2
See Addendum. S. 566, "Financial Product Safety Commission Act of 2009". S. 664, "Financial System Stabilization & Reform Act of 2009". H.R. 1106, "Helping Families Save Their Homes Act of 2009", Section 124 relating to new bankruptcy court mortgage "cram-down" authority. H.R. 2554, "The National Association of Registered Agents & Brokers (NARAB) Reform Act". H.R. 2609, "The Insurance Information Act of 2009". Financial Services Regulatory Modernization, including a 'Systemic Risk Regulator' and a 'Systemic Resolution Authority' - No Bill Number. Treasury Department, "A New Foundation: Rebuilding Financial Supervision & Regulation", (June 17, 2009).
See Addendum H.R. 1721, "Community Living Assistance Services & Supports Act". H.R. 1880, "National Insurance Consumer Protection Act". H.R. 2096, "The Long-Term Care Affordability & Security Act of 2009". S697, "Community Living Assistance Services & Supports Act". Senate Committee on Aging: Information relating to "Stranger-Owned Life Insurance" - April 29, 2009 Hearing: "Betting on Death in the Life Settlement Market - What's at Stake for Seniors" - No Bill Number.
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2009 · first_quarter · Q1
S. 722, "The Taxpayer Certainty and Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains and Estate Tax Relief Act of 2009.
H.R. 1880, "National Insurance Consumer Protection Act". Special Committee on Aging: Information relating to "Stranger-Owned Life Insurance" - No Bill Number.
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 181, "Lilly Ledbetter Fair Pay Act of 2009", implications for retirement plans (became P.L. 111-2). S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". Defined Benefit Pension Funding Relief - No Bill Number. Obama Administration proposal to expand savers credit and automatic enrollment in IRAs and 401(k) plans - No Bill Number. Rep. John Boehner (R-OH), "The Savings Recovery Act", provisions related to Defined Benefit Funding Relief - No Bill Number. Rep. Richard Neal (D-MA); a bill to improve 401(k) plan fee disclosures - No Bill Number. Senate Committee on Aging, February 25, 2009, hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2008 · fourth_quarter · Q4
See Addendum S. 1010, Retirement Security for Life Act of 2007. S. 1141, Automatic IRA Act of 2007. S. 1288, Womens Retirement Security Act of 2007. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". S. 3278, "No Participant Loans from a Debit Card". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141). H.R. 2205, Retirement Security for Life Act of 2007. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". Rep Andrews Amendement to H.R. 3185, "The Fair Disclosure for Retirement Security Act" (4/15/08). H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. H.R. 5160, "Small Business Add Vaue for Employees Act of 2008". H.R. 6143, "The Pension Protection Act ERISA Amendments of 2008". H.R. 6382, "Pension Protection Technical Corrections Act of 2008". H.R. 6708, "No Participant Loans from a Debit Card". H.R. 7327, "The worker, Retiree and Employer Recovery Act of 2008". DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Final Rule and Regulation (Section 2550.404-4) on Safest Available Annuity 73 F.R. 58447-58540 (10/7/08). DOL Proposed Rule, Reasonable Contracts or Arrangements under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Proposed Regulation on Provision of Investment Advice and DOL Proposed Class Exemption for Provision of Investment Advice, Prop. DOL Reg. Sec. 2550.404a-5 and 2550.404c-1, 73 F.R. 43039 and 43043 (7/23/08). Proposed Amendment to H.R. 3361, proposed Pension Protection Act Defined Benefit Funding Relief provisions (S.Baucus 11/20/08). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions. IRS Revenue Ruling 2008-07, "Guidance on Backloading Rules". IRS Revenue Ruling 2008-45, "Transfer of Pension Plan Sponsorship".
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2008 · third_quarter · Q3
See Addendum S. 1010, Retirement Security for Life Act of 2007. S. 1141, Automatic IRA Act of 2007. S. 1288, Womens Retirement Security Act of 2007. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". S. 3278, "No Participant Loans from a Debit Card". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141). H.R. 2205, Retirement Security for Life Act of 2007. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". Rep Andrews Amendement to H.R. 3185, "The Fair Disclosure for Retirement Security Act" (4/15/08). H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. H.R. 5160, "Small Business Add Vaue for Employees Act of 2008". H.R. 6143, "The Pension Protection Act ERISA Amendments of 2008". H.R. 6382, "Pension Protection Technical Corrections Act of 2008". H.R. 6708, "No Participant Loans from a Debit Card". DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Final Rule and Regulation (Section 2550.404-4) on Safest Available Annuity 73 F.R. 58447-58540 (10/7/08). DOL Proposed Rule, Reasonable Contracts or Arrangements under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Proposed Regulation on Provision of Investment Advice and DOL Proposed Class Exemption for Provision of Investment Advice, Prop. DOL Reg. Sec. 2550.404a-5 and 2550.404c-1, 73 F.R. 43039 and 43043 (7/23/08). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions. IRS Revenue Ruling 2008-07, "Guidance on Backloading Rules". IRS Revenue Ruling 2008-45, "Transfer of Pension Plan Sponsorship".
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2008 · second_quarter · Q2
See Addendum S. 40, The National Insurance Act of 2007. S. 618, Act to Further Competition in the Insurance Industry. S. 1693, "Wired for Health Care Quality Act". S. 1814, "Health Information Privacy and Security Act". S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.2794, "Senior Invetor Protection Act of 2008" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 (becoame Public Law No. 110-233).. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 3200, The National Insurance Act of 2007. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007". H.R. 5611, "The National Association of Agents and Brokers Return Act of 2008". H.R. 5840, "Insurance Information Act of 2008". The Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/31/08).
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2008 · first_quarter · Q1
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. IRS Notice 2008-42 (3/28/08) - Guidance on the application of Sections 101(j) and 264 (f): grandfather of life insurance policies and changes to split-dollar arrangements. IRS Correcting amendements to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Proposed 401(k) Fee Disclosure Tax Legislation - no bill number.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2007 · year_end · YA
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07).
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2007 · year_end · YY
See Addendum
See Addendum
See Addendum
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2007 · mid_year · MM
S. 40, The “National Insurance Act of 2007” - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, “Genetic Information Nondiscrimination Act of 2007” – A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, “Act to Further Competition in the Insurance Industry” – A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" – An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, "National Insurance Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". See Addendum
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2006 · year_end · YY
Civil Justice Reform - No bill number S.30, Attorney-Client Privilege Protection Act of 2006
H.R. 8, Death Tax Repeal Permanency Vote of 2006, all provisions H.R. 809, To make permanent the individual income tax rate for capital gains and dividends H.R. 819, Retirement Security for Life Act of 2005 H.R. 1150, To amend the Internal Revenue Code to provide a credit to individuals for certain long-term care expenses H.R. 2121, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) H.R. 2251, COLI Best Practices Act of 2005 H.R. 2386, College 529 Invest in Education, Savings For Tomorrow Act of 2005 H.R. 2682, Long Term Care and Retirement Security Act of 2005 H.R. 3019, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies H.R. 4297, The Tax Relief Extension Reconciliation Act of 2005 (Public Law No. 109-222) capital gains and stock dividend tax rates provisions and provision related to investor-owned life insurance H.R. 5367, Simplification Through Additional Reporting Tax Act of 2006 H.R. 5638, Permanent Estate Tax Relief of 2006, all provisions H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6211, Comprehensive Long-Term Care Act S. 219, National Employee Savings and Trust Equity Guarantee Act, provisions relating to corporate owned life insurance S. 381, Retirement Security For Life Act of 2005 S. 993, To impose an excise tax on amounts received under certain life insurance policies in which certain exempt organizations hold an interest S. 1112, College 529 Invest in Education, Savings For Tomorrow Act of 2005 S. 1244, Long Term Care and Retirement Security Act S. 1293, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies S. 1602, Improving Long Term Care Choices Act of 2005 S. 1740, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) S. 2020, The Tax Relief Act of 2005, Section 312, excise tax on certain acquisitions of interests in insurance contracts in certain tax exempt organizations holding an interest S. 2414, Simplification Through Additional Reporting Tax Act of 2006 S. 2281, Aging with Respect and Dignity Act of 2005 S. 2397, Long Term Care Trust Account Act of 2006 Internal Revenue Notice 2004-61 - Guidance concerning use of 2001 CSO tables under Section 7702 Proposed regulations under Internal Revenue Code Section 409A, 70 F.R. 57930 Tax Reform Legislation - No bill number Treasury Notice 2006-4, regarding the application of 409A to outstanding stock rights Treasury Notice 2005-1, 2005-2, I.R.B. 274, regarding guidance on non-qualified deferred compensation provisions of P.L. 108-357 See Addendum
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2006 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2005 · year_end · YY
Filing targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2004 · year_end · YY
Filing targets: Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2003 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2002 · year_end · YY
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2002 · mid_year · MA
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2001 · year_end · YY
Filing targets: HOUSE OF REPRESENTATIVES, SENATE
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2001 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2000 · year_end · YY
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2000 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
1999 · year_end · YY
Filing targets: Federal Communications Commission (FCC), Federal Election Commission (FEC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
1999 · mid_year · MM
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office
See Addendum. S. 1153, "Tax Equity for Health Plan Beneficiaries Act". H.R. 2625, "Tax Equity for Heath Plan Beneficiaries Act". H.R. 3590, The "Patient Protection and Affordable Health Care Act". H.R. 4872, "The Reconciliation Act of 2010".
See Addendum. S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. S.____, "Hiring Incentives to Restore Employment Act", Sections 701-703 - relating to defined benefit funding relief. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". H.R. 4213, "The American Workers State and Business Relief Act", Senate Substitute, ammendment related to defined benefit plan funding relief. H.R. 4742, "Small Businesses Add Value for Employees Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2011Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2011 Revenue proposals, Department of Treasury (February 2010) "Greenbook" - No Bill Number.
See Addendum S. ____, "Restoring American Financial Stability Act of 2010" (Senator Christopher Dodd's bill). H.R. 3590, The "Patients Protection and Affordable Health Care Act". H.R. 3669, "Employer Owned Life Insurance Limititation Act". H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". H.R. 4872, "Health Care and Education Affordability Reconciliation Act".
See Addendum. S. 3098, "Protect Our Recovery Through Oversight of Proprietary Trading of 2010". S. ____, "Restoring American Financial Stability Act of 2010" (Senator Christopher Dodd's bill). H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". President Obama Administration's proposal: "Financial Crisis Responsibility Fee" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
See Addendum S. 1679, "Affordable Health Choices Act", Subtitle H - Class Act, Section 190 and 191. S. ____, "Restoring American Financial Stability Act" (11/10/09 discussion draft, prepared by Senator Dodd). H.R. 3590, the "Patients Protection and Affordable Health Care Act", Title VIII - The Class Act. H.R. 3669, "Employer Owned Life Insurance Limitation Act". H.R. 3962, The "Affordable Health Care for Americans Act", Section 544 Class Program, treated in same manner as long-term care insurance and section 1739. H.R. 4173, "Wall Street Reform and Consumer Protection Act of 2009". Senate Committee on Aging: Information relating to "Stranger-Owned Life Insurance" - April 29, 2009 Hearing: "Betting on Death in the Life Settlement market - What's at Stake for Seniors" - No Bill Number.
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". S. 2832, "Lifetime Income Disclosure Act". S.____, a bill to be introduced by Senator Kohl, requiring target date fund managers to be ERISA fiduciaries as a condition of having the target date fund qualify as a qualified default investment option. H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. 3936, "Preserve Benefits and Jobs Act of 2009". H.R. 4126, "Retirement Fairness Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Health Care Reform - No Bill Number See Addendum S. 1153, "Tax Equity for Health Plan Beneficiaries Act". S. 1679, "Affordable Health Choices Act", Subtitle H, - Class Act. H.R. 2625, "Tax Equity for Heath Plan Beneficiaries Act". H.R. 3200, "America's Affordable Health Choices Act of 2009".
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". H.R. ____, Discussion Draft, Bill from Rep. Earl Pomeroy on Defined Benefit Pension Plan Funding (August 25, 2009). Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Health Care Reform - No Bill Number
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
See Addendum S. 157, "Retirement Account Distribution Improvement Act of 2009". S. 401, "Defined Contribution Fee Disclosure Act of 2009". H.R. 424, "Retirement Account Distribution Improvement Act of 2009". H.R. 1961, "Saving for American Families' Future Act of 2009". H.R. 1984, "401(k) Fair Disclosure for Retirement Security Act of 2009". H.R. 1988, "Conflicted Investment Advice Prohibition Act of 2009". H.R. 2021, "Savings Recovery Act of 2009". H.R. 2779, "Defined Contribution Fee Transparency Act of 2009". H.R. 2989, "401(k) Fair Disclosure & Pension Security Act of 2009". Senate Committee on Aging: February 25, 2009, Hearing on the design and market volatility of target date and target maturity of funds in 401(k) plans - No Bill Number. Treasury Department Explanation of the Administration's FY-2010 Budget proposals related to expansion of the 'Saver's Credit' and to the creation of 'Auto IRAs'. General Explanations of the Administrations FY-2010 Revenue proposals, Department of Treasury (May 2009) "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
See Addendum. S. 566, "Financial Product Safety Commission Act of 2009". S. 664, "Financial System Stabilization and Reform Act of 2009". H.R. 1106, "Helping Families Save Their Homes Act of 2009", Section 124 relating to new bakruptcy court mortgage "cram-down" authority. Financial services regulatory modernization, including a systemic risk regulator and a systemic resolution authority - No Bill Number. SEC Act Release No. 33-8996, adopting Rule 151A under the Securities Act of 1933 and Rule 12H-7 under the Securities Exchange Act of 1934 (1/8/09).
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. S. 3289, "To Permanently Extend the Estate Tax as in Effect in 2009". S. 3327, "Empowered at Home Act of 2008", provision allowing tax deductino for a certain percentage of long-term care premiums. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 1424, Division C, "Tax Extenders and Alternative Minimum Relief Act of 2008", Section 301C, subpart F: income extended through 2009) and Section 403, mutual fund cost basis reporting requirements- - became Public Law No. 110-343. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". H.R. 6499, "Sensible Estate Tax Act of 2008". H.R. 7060, "Renewable Energy and Job Creation Act of 2008", Section 403, Broker Reporting of Customer Basis in Securities Transactions. IRS Notice 2008-18 (1/13/08) - Life Insurance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.
See Addendum S. 40, The National Insurance Act of 2007. S. 618, Act to Further Competition in the Insurance Industry. S. 1693, "Wired for Health Care Quality Act". S. 1814, "Health Information Privacy and Security Act". S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.2794, "Senior Investor Protection Act of 2008" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 (became Public Law No. 110-233).. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 1424, "Emergency Economic Stabilization Act of 2008", Became P.L. 110-343. H.R. 3200, The National Insurance Act of 2007. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 3997, "Emergency Economic Stabililzation Act of 2008". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007". H.R. 5611, "The National Association of Agents and Brokers Return Act of 2008". H.R. 5840, "Insurance Information Act of 2008". The Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/31/08). The Department of Treasury, creation of an "Office of Insurance Information" within the Department of Treasury.
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007. S. 495, Personal Data Privacy and Security Act of 2007. S. 1178, The Identity Theft Prevention Act of 2007. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". S. 2338, "FHA Modernization Act of 2007". S. 2452, "Home Ownership Preservation and Protection Act of 2007" (provision relating to assignee liability). S. 2794, "Senior Investor Protection Act of 2008". S. 3268, "Stop Excessive Energy Speculation Act of 2008". H.R. 948, "Social Security Number Misuse Prevention Act". H.R. 1424, Division A - "Emergency Economic Stabilization Act", became Public Law No. 110-343. H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3221, "Housing and Economic Recovery Act of 2008", Became P.L. 110-289. H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). H.R. 6604, "Commodity Markets Transparency and Accountability Act of 2008". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07). SEC Proposed Rule 151A, "Indexed Annuities and Certain Other Insurance Contracts", Release No. 33-8933 (6/25/08). Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/3/08) Recommendation to the Secretary of Treasury that the Treasury Department establish an "Office of Insurance Information", no bill number. Treasury Capitol Purchase Program under the Emergency Economic Stablization Act.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
See Addendum S. 40, The National Insurance Act of 2007. S. 618, Act to Further Competition in the Insurance Industry. S. 1693, "Wired for Health Care Quality Act". S. 1814, "Health Information Privacy and Security Act". S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.2794, "Senior Invetor Protection Act of 2008" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 (becoame Public Law No. 110-233).. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 1424, "Emergency Economic Stabilization Act of 2008", Became P.L. 110-343. H.R. 3200, The National Insurance Act of 2007. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 3997, "Emergency Economic Stabililzation Act of 2008". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007". H.R. 5611, "The National Association of Agents and Brokers Return Act of 2008". H.R. 5840, "Insurance Information Act of 2008". The Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/31/08). The Department of Treasury, creation of an "Office of Insurance Information" within the Department of Treasury.
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. S. 3289, "To Permanently Extend the Estate Tax as in Effect in 2009". S. 3327, "Empowered at Home Act of 2008", provision allowing tax deductino for a certain percentage of long-term care premiums. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". H.R. 6499, "Sensible Estate Tax Act of 2008". H.R. 7060, "Renewable Energy and Job Creation Act of 2008", Section 403, Broker Reporting of Customer Basis in Securities Transactions. IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007. S. 495, Personal Data Privacy and Security Act of 2007. S. 1178, The Identity Theft Prevention Act of 2007. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". S. 2338, "FHA Modernization Act of 2007". S. 2452, "Home Ownership Preservation and Protection Act of 2007" (provision relating to assignee liability). S. 2794, "Senior Investor Protection Act of 2008". S. 3268, "Stop Excessive Energy Speculation Act of 2008". H.R. 948, "Social Security Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3221, "Housing and Economic Recovery Act of 2008", Became P.L. 110-289. H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). H.R. 6604, "Commodity Markets Transparency and Accountability Act of 2008". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07). SEC Proposed Rule 151A, "Indexed Annuities and Certain Other Insurance Contracts", Release No. 33-8933 (6/25/08). Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/3/08)
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
See Addendum S. 1010, Retirement Security for Life Act of 2007. S. 1141, Automatic IRA Act of 2007. S. 1288, Womens Retirement Security Act of 2007. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141). H.R. 2205, Retirement Security for Life Act of 2007. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". Rep Andrews Amendement to H.R. 3185, "The Fair Disclosure for Retirement Security Act" (4/15/08). H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. H.R. 5160, "Small Business Add Vaue for Employees Act of 2008". H.R. 6143, "The Pension Protection Act ERISA Amendments of 2008". H.R. 6382, "Pension Protection Technical Corrections Act of 2008". DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reasonable Contracts or Arrangements under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions. IRS Revenue Ruling 2008-07, "Guidance on Backloading Rules".
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007. S. 495, Personal Data Privacy and Security Act of 2007. S. 1178, The Identity Theft Prevention Act of 2007. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". S. 2338, "FHA Modernization Act of 2007". S. 2452, "Home Ownership Preservation and Protection Act of 2007" (provision relating to assignee liability). S. 2794, "Senior Investor Protection Act of 2008". H.R. 948, "Social Security Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3221, "Housing and Economic Recovery Act of 2008". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07). SEC Proposed Rule 151A, "Indexed Annuities and Certain Other Insurance Contracts", Release No. 33-8933 (6/25/08). Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/3/08)
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S.3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. H.R. 5160, "Small Business Add Vaue for Employees Act of 2008". DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reasonable Contracts or Arrangements under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.2794, "Senior Invetor Protection Act of 2008" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Program Reauthorization Act of 2007" (Became Public Law No. 110-160) H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007". H.R. 5611, "The National Association of Agents and Brokers Return Act of 2008".
See Addendum S. 238, "Social Security Number Misuse Prevention Act". S. 239, Notification of Risk to Personal Data Act of 2007 - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, Personal Data Privacy and Security Act of 2007 - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The Identity Theft Prevention Act of 2007 - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". S. 2452, "Home Ownership Preservation and Protection Act of 2007" (provision relating to assignee liability). S. 2794, "Senior Investor Protection Act of 2008". H.R. 948, "Social Security Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". H.R. 3915, "Mortgage Reform and Anti-Predetory Lending Act of 2007", Section 204 (provision related to assignee liability). SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. SEC, Proposed Rule, "Enhanced Disclosure and New Prospectus Delivery Options for Registered Open-End Management Investment Companies", Release No. 33-8861 (11/21/07). Department of Treasury, "Blueprint for a Modernized Financial Regulatory Structure" (3/3/08)
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number
See Addendum S. 40, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. S. 358, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. S. 618, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. S. 1865, "Life Insurance Fairness for Travelers Act of 2007". S. 2268, "Long Term Care Insurance Integrity Act of 2007". S. 2337, "Long Term Care Affordability and Security Act of 2007" S. 2490, "Reverse Mortgage Proceeds Protection Act". S.____, "Senior Protection Act of 2007" H.R. 150, "Life Insurance Employee Notification Act". H.R. 493, Genetic Information Nondiscrimination Act of 2007 A bill to prohibit discrimination on the basis of genetic information with respect to health insurance and employment. H.R. 1065, "The Non-Admitted and Reinsurance Reform Act of 2007". H.R. 1081, Act to Further Competition in the Insurance Industry A bill to further competition in the insurance industry. H.R. 2761, "Terrorism Risk Insurance Revision and Extension Act of 2007" An act to extend the Terrorism Insurance Program of the Department of the Treasury, and for other purposes. H.R. 3200, The National Insurance Act of 2007 - A bill to authorize the issuance of Federal charters and licenses for carrying on the sale, solicitation, negotiation, and underwriting of insurance or any other insurance operations, to provide a comprehensive system for the Federal regulation and supervision of national insurers and national agencies, to provide for policyholder protections in the event of an insolvency or the impairment of a national insurer, and for other purposes. H.R. 3363, "Long-Term Care Affordability and Security Act of 2007". H.R. 4150, "Lifetime Pension Annuity for You Act of 2007". H.R. 4299, "Terrorism Risk Insurance Reauthorization Act of 2007".
See Addendum S. 1010, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, Automatic IRA Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, Womens Retirement Security Act of 2007 - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". S. 2473, "Defined Contribution Fee Disclosure Act of 2007". H.R. 2167, Automatic IRA Act of 2007 (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, Retirement Security for Life Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". H.R. 3765, "The Defined Contribution Fee Transparency Act of 2007". H.R. 3868, Bill to delay the PPA defined benefit funding rules for one year. DOL Qualified Default Investment Options Proposed Regulation. DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Final Regulations Default Investment Alternatives, 72 F.R. 60452-60480 (10/24/07). DOL Final Regulations and Revisions to the 2007 Form 5500 Annual Return/Report, 72 F.R. 64710-64730 (11/16/07). DOL Proposed Rule, Reversable Contract or Arrangement under Section 408(b)(2) - Fee Disclosure, 72 F.R. 70988-71005 (12/13/07). DOL Interim Rule and Proposed Regulation (Section 2550.404-4) on Safest Available Annuity F.R. Doc E7-17743, E7-17744 (9/11/07). Proposed IRS Automatic Enollment Regulations, F.R. Doc. E7-21821 (11/7/07). Request to the Treasury Department and IRS on the application of the backloading accrual rules to hybrid pension plan conversions.
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, UNDETERMINED
See Addendum
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
S. 238, "Social Security Number Misuse Prevention Act". S. 239, “Notification of Risk to Personal Data Act of 2007” - A bill to require Federal agencies, and persons engaged in interstate commerce, in possession of data containing sensitive personally identifiable information, to disclose any breach of such information. S. 495, “Personal Data Privacy and Security Act of 2007” - A bill to prevent and mitigate identity theft, to ensure privacy, to provide notice of security breaches, and to enhance criminal penalties, law enforcement assistance, and other protections against security breaches, fraudulent access, and misuse of personally identifiable information. S. 1178, The “Identity Theft Prevention Act of 2007” - A bill to strengthen data protection and safeguards, require data breach notification, and further prevent identity theft. S. 1202, "Personal Data Protection Act of 2007". S. 1260, "Data Security Act of 2007". H.R. 948, "Social Secuirty Number Misuse Prevention Act". H.R. 1685, "Data Security Act of 2007". H.R. 3046, "Social Security, Number Privacy and Identity Theft Prevention Act of 2007". H.R. 3225, "Mutual Fund Fee Reform Act". SEC Review of Rule 12b-1. SEC Review of soft dollar arrangements under Sections 28(e) of the Exchange Act. See Addendum
S. 1010, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. S. 1141, “Automatic IRA Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. S. 1288, “Women’s Retirement Security Act of 2007” - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to increase the retirement security of women and small business owners, and for other purposes. S. 1725, "Restoring Pension Promises to Workers Act". S. 1974, "Pension Protection Technical Corrections Act of 2007". H.R. 2167, “Automatic IRA Act of 2007” (H.R. 2167, S. 1141) - A bill to amend the Internal Revenue Code of 1986 to allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit IRAs, to facilitate similar saving by the self-employed, and for other purposes. H.R. 2205, “Retirement Security for Life Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R. 2683, "Pension Security Act of 2007". H.R. 3185, "401(k) Fair Disclosure for Retirement Security Act of 2007". H.R. 3361, "Pension Protection Technical Corrections Act of 2007". DOL Qualified Default Investment Options Proposed Regulation. DOL Request for Information, Fee and Expense Disclosures to Participants in Individual Account Plans, 72 F.R. 20457-20460 (4/25/07). DOL Proposed Rule, Default Investment Alternatives Under Participant Directed Invidual Account Plans, 71 F.R. 56805-56824 (9/27/06). DOL Request for Information, IRA Investment Advice, 71 F.R.70427 (12/4/06). See Addendum
S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, “Small Business and Work Opportunity Act of 2007” - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, “Simplification Through Additional Reporting Tax Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, “Simplification Through Additional Reporting Tax Act of 2007” (S. 601, H.R. 878) – A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". Proposed Tax Reform legislation – no bill number Proposed 401(k) Fee Disclosure Tax Legislation – no bill number Proposed Stranger-Owned Life Insurance tax – no bill number Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". See Addendum
Filing targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
H.R. 1153, Terrorism Insurance Backstop Extension Act of 2005 H.R. 3639, Life Insurance Fairness for Travelers Act H.R. 4314, Terrorism Risk Insurance Revision Act of 2005 H.R. 6225, National Insurance Act of 2006 S. 467, Terrorism Risk Insurance Extension Act of 2005 S. 2509, National Insurance Act of 2006 State Modernization and Regulatory Transparency Act (SMART Act, Draft Bill) See Addendum Page
H.R. 4, Pension Protection Act of 2006 (P.L. No. 109-280) H.R. 819, The Retirement Security for Life Act H.R. 1161, A bill to amend the Internal Revenue Code to provide for employee retirmenet savings accounts and other purposes H.R. 1162, Retirement Savings Account Act H.R. 1163, Lifetime Savings Account Act of 2005 H.R. 1508, Automatic Enrollment Act of 2005 H.R. 1960, Pension Preservation and Savings Expansion Act of 2005 H.R. 1961, Pension Preservation and Savings Expansion Act of 2005 H.R. 2386, College 529 Invest in Education Savings for Tomorrow Act of 2005 H.R. 2830, Pension Protection Act of 2005 H.R. 2831, Pension Preservation and Portability Act of 2005 H.R. 2951, Lifetime Pension Annuity for You Act of 2005 H.R. 3912, The flexible Retirement Security for Life Act H.R. 4241, House Budget Reconciliation Bill (Long Term Care, PBGC Fixed Premium) H.R. 6210, Automatic IRA Act of 2006 S. 219, National Employee Savings and Trust Equity Guarantee Act of 2005 (NESTEG), and all provisions relating to S.1953, "Defined Benefit Plan Funding Reforms" S. 381, The Retirement Security for Life Act S. 545, Lifetime Savings Account Act of 2005 S. 546, Retirement Savings Account Act S. 547, A bill to amend the Internal Revenue Code of 1986 to provide for employer retirement savings accounts and other purposes S. 875, Save More for Retirement Act of 2005 S. 1112, College 529 Investment Act of 2005 S. 1304, Pension Benefits Protection Act S. 1359, Retirement Savings and Security Act of 2005 S. 1783, The Pension Security and Transparency Act of 2005 S. 1819, 401(k) Enhancement Act: Encouraging Retirement Savings S. 1932, Senate Budget Reconciliation Bill (Long Term Care, PBGC Fixed Premium) became P.L. No.109-171 on 2/8/2006 S. 2431, Savings Competitiveness Act of 2006 S. 3951, Women's Retirement Security Act of 2006 S. 3952, Automatic IRA Act of 2006 Technical corrections to the Pension Protection Act of 2006 - No bill number DOL proposed regulation on Default Investment alternatives: 71 F.R. 56806 (9/27/06) DOL Form LM-10 DOL request for information on PPA Investment Advice: 71 F.R. 70427 (12/4/06) Proposed guidance DOL is developing under ERISA Section 408(b)(2) related to disclosure of 401(k) services and related fees IRS Proposed Roth 401(k), 403 (b) Regulations See Addendum
* H.R. 1069, Notification of Risk to Personal Data Act H.R. 3140, Consumer Data Security & Notification Act of 2005 H.R. 3375, Data Security Bill-Fair Credit Reporting Act Amendments of 2005 H.R. 3997, Financial Data Protection Act of 2007 H.R. 4127, Data Accountability and Trust Act S. 751, Notification of Risk to Personal Data S. 768, Comprehensive ID Theft Prevention Act S. 1408, A bill to strengthen data protection and safeguards S. 1789, Personal Data Privacy and Security Act of 2005 S. 3568, Data Security Act of 2006" See Addendum Page H.R. 4618, "Compliance, Examination and Inspections Restructuring Act of 2005" SEC Proposed Late Trading/Hard 4:00 Close Rule SEC Proposed Rule on Mutual Fund Redemption Fees (SEC Rule 22c-2) SEC Interpretive Release on Section 28(E) of the Exchange Act ("Soft Dollars") 1
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of