JONATHAN RENFREW

H.R. 1 - H.R. 1 - General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits; state and local taxation generally and as related to insurance products; deductions on business income; advanced premium tax credits. Current law tax exclusion for employer provided benefits. S.400, H.R. 996- Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 2547, S. 1335 - Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 1397, S.1164- Increasing Access to Dental Insurance Act H.R. 1521, - DOC Access Act - Issues related to dental and vision insurance. H.R. 1 - Advanced Premium Tax Credits

General insurance issues, including issues related to insurance benefits Review of the Federal Home Loan Banking system H.R. 3437/S. 1544 - Insurance Data Protection Act. The bill would prohibit the Federal Insurance Office of the Department of the Treasury and other financial regulators from collecting data directly from an insurance company H.R. 643 - Federal Insurance Office Elimination Act; Issues related to the elimination of the FIO office

H.R. 1013 - Retirement Fairness for Charities and Educational Institutions Act. ISSUE: parity investing options across retirement plans Lifetime income options for retirees in retirement plans

H.R. 1 - General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits; state and local taxation generally and as related to insurance products; deductions on business income; advanced premium tax credits. Current law tax exclusion for employer provided benefits. S.400, H.R. 996- Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 2547, Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds.

.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 1397, S.1164- Increasing Access to Dental Insurance Act H.R. 1521, - DOC Access Act - Issues related to dental and vision insurance. H.R. 1 - Advanced Premium Tax Credits

Current law tax treatment of certain retirement plan contributions.

Basel III regulations. Issue: risk weighting

General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. S.400, H.R. 996- Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 2547, Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds. Corporate State and local tax exclusion

Regulatory activity related to fiduciary standards of care.

General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. S.3680, H.R. 8860 - Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 5707, S.4740 - Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds.

General insurance issues, including issues related to insurance benefits Review of the Federal Home Loan Banking system H.R. 1385, S.1424 - DOC Access Act - Issues related to dental and vision insurance.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 1671, S.2771 - Increasing Access to Dental Insurance Act H.R. 1385, S.1424 - DOC Access Act - Issues related to dental and vision insurance.

Regulatory activity related to fiduciary standards of care.

General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. S.3680 - Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 5707 - Secure Family Futures Act of 2023. ISSUE: Treatment of life insurer held bonds.

Regulatory activity related to fiduciary standards of care.

General insurance issues, including issues related to insurance benefits Review of the Federal Home Loan Banking system Proposed Rule on Short-Term, Limited-Duration Insurance; Independent, Non-coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance. Issue: proposed changes to the product design and tax treatment of excepted supplemental benefit products. H.R. 1385, S.1424 - DOC Access Act - Issues related to dental and vision insurance.

General insurance issues, including issues related to insurance benefits Review of the Federal Home Loan Banking system Proposed Rule on Short-Term, Limited-Duration Insurance; Independent, Non-coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance. Issue: proposed changes to the product design and tax treatment of excepted supplemental benefit products.

General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. Internal Revenue Code 45S - Employer Credit for Paid Family and Medical Leave: issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 5707 - Secure Family Futures Act of 2023. ISSUE: Treatment of life insurer held bonds. Proposed Rule on Short-Term, Limited-Duration Insurance; Independent, Non-coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance. Issue: proposed changes to the product design and tax treatment of excepted supplemental benefit products.

General insurance issues, including issues related to insurance benefits Review of the Federal Home Loan Banking system Proposed Rule on Short-Term, Limited-Duration Insurance; Independent, Non-coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance. Issue: proposed changes to the product design and tax treatment of excepted supplemental benefit products.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 1671 - Increasing Access to Dental Insurance Act

General insurance issues, including issues related to insurance benefits

General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; treatment of life insurer held bonds; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. Internal Revenue Code 45S - Employer Credit for Paid Family and Medical Leave: issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. H.R. 1671 - Increasing Access to Dental Insurance Act

Internal Revenue Code 45S - Employer Credit for Paid Family and Medical Leave: issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. Suggested refinements to FTC proposed rule on noncompete agreements.

Internal Revenue Code 45S - Employer Credit for Paid Family and Medical Leave: issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits.

General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; treatment of life insurer held bonds; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. Internal Revenue Code 45S - Employer Credit for Paid Family and Medical Leave: issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. H.R. 5376 - Inflation Reduction Act: Issues related to Paid Family Medical Leave; issues related to dental, hearing, and vision. S.4739 - Increasing Access to Dental Insurance Act

H.R. 5376 - Inflation Reduction Act - ISSUES: Paid sick and family medical leave (PFML) employee benefits, interaction with disability insurance coverage, existing state PFML laws and mandated coverage, benefit coordination and absence management administration, risk pooling, and benefit tax treatment. General insurance issues, including issues related to insurance benefits

S.1770 - Retirement Security and Savings Act. ISSUE: Treatment of student loan payments as elective deferrals for purposes of matching contributions. H.R. 2954 - Securing a Strong Retirement Act of 2021. ISSUE: Treatment of student loan payments as elective deferrals for purposes of matching contributions. Regulatory activity related to fiduciary standards of care.

H.R. 5376 - Build Back Better Act - ISSUES: Paid sick and family medical leave (PFML) employee benefits, interaction with disability insurance coverage, existing state PFML laws and mandated coverage, benefit coordination and absence management administration, risk pooling, and benefit tax treatment.

S. 97/H.R. 502 (117th Congress) The Medicare Dental Benefit Act. ISSUES: interaction with existing dental coverage and general issues related to inclusion of dental benefits under Medicare Part B

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. H.R. 5376 - Build Back Better Act: Issues related to Paid Family Medical Leave; issues related to dental, hearing, and vision.

H.R. 5376 - Build Back Better Act - ISSUES: Paid sick and family medical leave (PFML) employee benefits, interaction with disability insurance coverage, existing state PFML laws and mandated coverage, benefit coordination and absence management administration, risk pooling, and benefit tax treatment. H.R.842/S.420 - Protecting Right to Organize Act of 2021 S.2865: Unemployment Insurance Improvement Act. ISSUES: Implementation of an ABC test to determine worker classification status.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. H.R. 5376 - Build Back Better Act: Issues related to new Medicare Benefits and Paid Family Medical Leave; issues related to dental, hearing, and vision.

Issues related to COVID-19 stimulus legislation; implementation and oversight of H.R. 1319 (American Rescue Plan Act of 2021)

S. 97/H.R. 502 (117th Congress) The Medicare Dental Benefit Act. ISSUES: interaction with existing dental coverage and general issues related to inclusion of dental benefits under Medicare Part B S.Con.Res.14 - ISSUE: New Medicare benefits

S.Con.Res.14 - ISSUES: Paid sick and family medical leave (PFML) employee benefits, interaction with disability insurance coverage, existing state PFML laws and mandated coverage, benefit coordination and absence management administration, risk pooling, and benefit tax treatment.

Issues related to COVID-19 stimulus legislation; implementation and oversight of H.R. 1319 (American Rescue Plan Act of 2021)

H.R.1 (115th Congress)- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES: General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, and deferred acquisition costs. Current law tax exclusion for employer provided benefits. Tax treatment of paid sick and family medical leave benefits in committee proposed discussion draft.

H.R.1 (115th Congress)- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES: General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. Current law tax exclusion for employer provided benefits. H.R. 1319 - American Rescue Plan Act of 2021. ISSUE: Paid sick and family medical leave

H.R. 1319 - American Rescue Plan Act of 2021. ISSUE: Paid sick and family medical leave, small business assistance.

Proposals to create or expand federal paid family and medical leave programs or incentives. H.R. 1185/S. 1185 - Family and Medical Insurance Leave Act S.2976/H.R.5294 - Advancing Support for Working Families Act H.R. 6201 - Family First Coronavirus Response Act. ISSUE: Paid sick and family medical leave HR 6800 - The Health and Economic Recovery Omnibus Emergency Solutions Act (Heroes Act). ISSUE: Paid sick and family medical leave HR 925 - The Heroes Act. ISSUE: Paid sick and family medical leave HR 2474 - Protecting Right to Organize Act of 2019 S.4738 - Worker Flexibility and Small Business Protection Act of 2020 H.R.1418 - Competitive Health Insurance Reform Act of 2020; ISSUE: supplemental insurance products

H.R.3 - Lower Drug Costs Now Act of 2019. ISSUE: oral and eye health, benefit, and administration issues. HR 6800 - The Health and Economic Recovery Omnibus Emergency Solutions Act (Heroes Act) ISSUE:Temporary increases in the Federal Medicaid Assistance Percentage (FMAP) and establishment of an oral health infrastructure. HR 925 - The Heroes Act. ISSUE: Temporary increases in the Federal Medicaid Assistance Percentage (FMAP) and establishment of an oral health infrastructure.

H.R.1 (115th Congress)- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES: General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. Current law tax exclusion for employer provided benefits. S. 460 / H.R. 1043 - Employer Participation in Repayment Act. ISSUE: Expansion of employer provided education assistance available under IRC section 127. S. 1431 - Retirement Security and Savings Act. ISSUE: Student debt repayments H.R. 6201 - Family First Coronavirus Response Act. ISSUE: Paid sick and family medical leave HR 6800 - The Health and Economic Recovery Omnibus Emergency Solutions Act (Heroes Act) ISSUE: Changes to IRC 7702 and tax treatment of debt instruments. HR 925 - The Heroes Act. ISSUE: Changes to IRC 7702 and tax treatment of debt instruments.

H.R.3 - Lower Drug Costs Now Act of 2019. ISSUE: oral and eye health, benefit, and administration issues. HR 6800 - The Health and Economic Recovery Omnibus Emergency Solutions Act (Heroes Act) ISSUE:Temporary increases in the Federal Medicaid Assistance Percentage (FMAP) and establishment of an oral health infrastructure. HR 925 - The Heroes Act. ISSUE: Temporary increases in the Federal Medicaid Assistance Percentage (FMAP) and establishment of an oral health infrastructure.

H.R. 748 - Coronavirus Aid, Relief, and Economic Security Act (CARES Act). ISSUE: Insurance premiums and benefits, small business assistance H.R. 6201 - Family First Coronavirus Response Act. ISSUE: Paid sick and family medical leave

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. Enrollment issues for consumers purchasing dental plans through the federal health insurance marketplace platform. S. 1895 - Lower Health Care Costs Act. ISSUE: Dental/vision specific issues H.R.3 - Lower Drug Costs Now Act of 2019. ISSUE: oral and eye health, benefit, and administration issues. H.R. 748 - Coronavirus Aid, Relief, and Economic Security Act (CARES Act). ISSUE: Insurance premiums and benefits, small business assistance

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. Enrollment issues for consumers purchasing dental plans through the federal health insurance marketplace platform. S. 1895 - Lower Health Care Costs Act. ISSUE: Dental/vision specific issues H.R.3 - Lower Drug Costs Now Act of 2019. ISSUE: oral and eye health, benefit, and administration issues. H.R. 748 - Coronavirus Aid, Relief, and Economic Security Act (CARES Act). ISSUE: Insurance premiums and benefits, small business assistance

H.R.3 - Lower Drug Costs Now Act of 2019. ISSUE: oral and eye health, benefit, and administration issues.

Securities & Exchange Commission proposed regulation on best interest standard of care, and similar regulations developing within the Department of Labor. H.R.1994 - Setting Every Community Up for Retirement Enhancement Act. ISSUE: Retirement Security, guaranteed lifetime income. H.R. 1007/S.972 - Retirement Enhancement and Savings Act. ISSUE: Retirement Security, guaranteed lifetime income. H.R. 1865 - Further Consolidated Appropriations Act, 2020. ISSUE: Retirement security, guaranteed lifetime income

Disability income insurance options for employers and employees.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. S. 172/H.R. 1398 - Health Insurance Tax Relief Act. ISSUE: Health insurance tax (HIT). Enrollment issues for consumers purchasing dental plans through the federal health insurance marketplace platform. S. 1895 - Lower Health Care Costs Act. ISSUE: Dental/vision specific issues H.R. 1384/S. 1129 - Medicare for All Act. ISSUE: oral and eye health, benefit, and administration issues. H.R.3 - Lower Drug Costs Now Act of 2019. ISSUE: oral and eye health, benefit, and administration issues.

Customer data protection - to provide customers with federal, uniform national standards on consumer data disclosures and other privacy rights.

Customer data protection - to provide customers with federal, uniform national standards on consumer data disclosures and other privacy rights.

H.R.1 (115th Congress)- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES: General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. Current law tax exclusion for employer provided benefits. S. 172/H.R. 1398 - Health Insurance Tax Relief Act. ISSUE: Health insurance tax (HIT). S. 460 / H.R. 1043 - Employer Participation in Repayment Act. ISSUE: Expansion of employer provided education assistance available under IRC section 127. S. 1431 - Retirement Security and Savings Act. ISSUE: Student debt repayments

Customer data protection - to provide customers with federal, uniform national standards on consumer data disclosures and other privacy rights.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation). ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation). ISSUE: General issues related to dental benefits. Current law tax exclusion for employer-provided benefits. S. 172/H.R. 1398 - Health Insurance Tax Relief Act. ISSUE: Health insurance tax (HIT). Enrollment issues for consumers purchasing dental plans through the federal health insurance marketplace platform.

H.R.1: An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES:General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. H.R.2181: Insurance Company Tax Modernization and Parity Act of 2017. ISSUE: Taxation of life insurers. Current law tax exclusion for employer provided benefits. H.R.4894: Harmful Tax Prevention Act. ISSUE: Health insurer tax moratorium, issues specific to dental insurance. S. 1005: Modernization of Derivatives Act. ISSUE: Debt instruments held by insurance companies.

Disability income insurance options for employers and employees.

Development of Securities & Exchange Commission best interest standard of care. S.2526/H.R.5282: The Retirement Enhancement and Savings Act (RESA) ISSUE: Retirement Security, guaranteed lifetime income.

Disability income insurance options for employers and employees.

Medicare coverage of medically necessary oral and dental health issues. General oral and eye health issues under Medicare and Medicaid programs.

Development of Securities & Exchange Commission best interest standard of care. S.2526/H.R.5282: The Retirement Enhancement and Savings Act (RESA) ISSUE: Retirement Security, guaranteed lifetime income.

H.R.1: An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES:General tax issues and technical corrections related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, and dividend received deductions. H.R.2181: Insurance Company Tax Modernization and Parity Act of 2017. ISSUE: Taxation of life insurers. Current law tax exclusion for employer provided benefits. H.R.4894: Harmful Tax Prevention Act. ISSUE: Health insurer tax moratorium, issues specific to dental insurance. S. 1005: Modernization of Derivatives Act. ISSUE: Debt instruments held by insurance companies.

H.R.1: An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES:General tax issues related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, dividend received deductions. H.R.2181: Insurance Company Tax Modernization and Parity Act of 2017. ISSUE: Taxation of life insurers. Current law tax exclusion for employer provides benefits. H.R.4894: Harmful Tax Prevention Act. ISSUE: Health insurer tax moratorium, issues specific to dental insurance.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation); ISSUE: General issues related to dental benefits. Current law tax exclusion for employer provided benefits. H.R.4894: Harmful Tax Prevention Act. ISSUE: Health insurance tax (HIT). H.R.195: Making further continuing appropriations for the fiscal year ending September 30, 2018, and for other purposes. ISSUE: Childrens Health Insurance Program (CHIP). H.R.1606: Dentist and Optometric Care Access Act. ISSUE: oral health pricing.

H.R.1: An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. ISSUES:General tax issues related to the business of insurance, taxation of life insurer reserves, deferred acquisition costs, dividend received deductions, and non-qualified deferred compensation. H.R.1262: To amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life settlement transactions. H.R.2181: Insurance Company Tax Modernization and Parity Act of 2017. ISSUE: Taxation of life insurers.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation); ISSUE: General issues related to dental benefits.

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 1628 The American Health Care Act. ISSUES: taxation of dental and vision benefits and dental benefit issues related to the Medicaid program. Senate Draft Bill: Better Care Reconciliation Act of 2017. ISSUE: taxation of dental and vision benefits and dental benefit issues related to the Medicaid program. Senate Amendment 1030: Graham-Cassidy Amendment to H.R. 1628 The American Health Care Act. ISSUE: dental benefit issues related to the Medicaid program.

Tax reform discussion drafts released and written by staff and/or members of the House Ways & Means Committee or Senate Finance Committee. ISSUE: taxation of life insurers and products H.R.1262: To amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life settlement transactions. H.R.2181: Insurance Company Tax Modernization and Parity Act of 2017. ISSUE: Taxation of life insurers. S. 1005 Modernization of Derivatives Tax Act of 2017. ISSUE: tax characterization of bonds

H.R. 3590 (111th Congress) - Patient Protection and Affordable Care Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 1628 The American Health Care Act. ISSUES: taxation of dental and vision benefits and dental benefit issues related to the Medicaid program. Senate Draft Bill: Better Care Reconciliation Act of 2017. ISSUE: taxation of dental and vision benefits and dental benefit issues related to the Medicaid program.

Draft legislation to initiate Congressional Review Act process to repeal the Department of Labor's Claims Procedure for Plans Providing Disability Benefits final rule. ISSUE: Disability insurance. Implementation issues related to the Department of Labor rule affecting disability insurance claims process. ISSUE: Disability Insurance. Disability income insurance options for employers and employees. ISSUE: Disability income insurance. Funding to address the Social Security Disability Insurance (SSDI) hearing backlog. ISSUE: disability insurance Implementation issues related to the Department of Labor's final rule regarding the definition of fiduciary and the Department of Labor's proposed rule to extend the applicability dates of the final rule by 60 days.

Tax reform discussion drafts released and written by staff and/or members of the House Ways & Means Committee or Senate Finance Committee. ISSUE: Taxation of the business use of life insurance and taxation of life insurers and products H.R.1262: To amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life settlement transactions.

Draft legislation to initiate Congressional Review Act process to repeal the Department of Labor's Claims Procedure for Plans Providing Disability Benefits final rule. Issue: Disability insurance. Implementation issues related to the Department of Labor's final rule regarding the definition of fiduciary and the Department of Labor's proposed rule to extend the applicability dates of the final rule by 60 days.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation); ISSUE: General issues related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) ISSUE: General issues related to dental benefits. H.R. 3463 and S. 3244, Aligning Children's Dental Act. ISSUE: Provision of dental insurance benefits outside health exchanges.

Tax reform discussion drafts released and written by the staff and/or members of the House Ways & Means Committee or Senate Finance Committee. ISSUE: Taxation of life insurers and insurance products, taxation of life insurance related to corporate integration tax proposals. Proposed regulations issued by the Department of Treasury to address the treatment of certain interests in corporations as stock or indebtedness. ISSUE: Life/non-life consolidated returns under IRC Sections 1503 and 1504.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation); ISSUE: Premium tax credit calculation related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) ISSUE: General issues related to dental benefits. H.R. 3463, Aligning Children's Dental Act. ISSUE: Provision of dental insurance benefits outside health exchanges.

H.R. 2317 and S. 1317: Lifetime Income Disclosure Act. ISSUE: lifetime income illustration H.R. 4067, the Small Businesses Add Value for Employees (SAVE) Act of 2015. ISSUE: Lifetime income illustration and annuity accessibility. Senate Finance Committee draft legislation, Retirement Enhancement and Savings Act of 2016 (no bill number. ISSUE: Lifetime income illustration and annuity accessibility.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation); ISSUE: Premium tax credit calculation related to dental benefits. H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) ISSUE: General issues related to dental benefits. H.R. 3463, Aligning Children's Dental Act. ISSUE: Provision of dental insurance benefits outside health exchanges.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation); ISSUE: Premium tax credit calculation related to dental benefits. Tax reform discussion drafts released and written by the staff and/or members of the House Ways & Means Committee or Senate Finance Committee. ISSUE: Taxation of life insurers and insurance products, taxation of life insurance related to corporate integration tax proposals. Proposed regulations issued by the Department of Treasury to address the treatment of certain interests in corporations as stock or indebtedness. ISSUE: Life/non-life consolidated returns under IRC Sections 1503 and 1504. Tax matters proposed in President's FY2017 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance.

H.R. 1090, the Retail Investor Protection Act, related to the issuance of regulations under the Employee Retirement Income Security Act of 1974 (ERISA) defining the circumstances under which an individual is considered a fiduciary. H.R. 4293, the Affordable Retirement Advice Protection Act, to amend the Employee Retirement Income Security Act of 1974 to ensure that retirement investors receive advice in their best interests, and for other purposes. H.R. 4294, the Strengthening Access to Valuable Education and Retirement Support (SAVERS) of 2015, to amend the Internal Revenue Code of 1986 to ensure that retirement investors receive advice in their best interests, and for other purposes.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

Tax matters proposed in President's FY2016 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance. Tax matters proposed in tax reform legislative discussion draft (no bill number) released and written by staff of the Ways and Means Committee including: tax treatment of life insurance reserves; tax treatment of deferred acquisition costs, modifications of dividends received reduction "DRD" for life insurance accounts, and interest expense disallowance for corporate-owned life insurance.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance S. 1099/H.R. 1624 - Protecting Affordable Coverage for Employees (PACE) Act. Issues related to the definition of small group markets.

Implementation of H.R. 4173 (111th Congress) P.L. 111-203,Dodd-Frank Wall Street Reform and Consumer Protection Act. Issues specific to insurance capital standards. Implementation of S. 2270 (113th Congress) P.L. 113-279, Insurance Capital Standards Clarification Act of 2014, legislation that would give the Federal Reserve authority to issue capital standards for insurance companies that are subject to Federal Reserve supervision. H.R. 1090, the Retail Investor Protection Act, related to the issuance of regulations under the Employee Retirement Income Security Act of 1974 (ERISA) defining the circumstances under which an individual is considered a fiduciary.

Issue: Department of Labor proposed regulation on the definition of fiduciary in ERISA. H.R. 3020/S.1695, The Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act of 2016. Issue: Department of Labor proposed fiduciary rule H.R. 1090, the Retail Investor Protection Act, related to the issuance of regulations under the Employee Retirement Income Security Act of 1974 (ERISA) defining the circumstances under which an individual is considered a fiduciary.

Tax matters proposed in President's FY2016 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance. Tax matters proposed in tax reform legislative discussion draft (no bill number) released and written by staff of the Ways and Means Committee including: tax treatment of life insurance reserves; tax treatment of deferred acquisition costs, modifications of dividends received reduction "DRD" for life insurance accounts, and interest expense disallowance for corporate-owned life insurance.

Department of Labor regulation on definition of fiduciary in ERISA.

Tax matters proposed in President's FY2016 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance. Tax matters proposed in tax reform legislative discussion draft (no bill number) released and written by staff of the Ways and Means Committee including: tax treatment of life insurance reserves; tax treatment of deferred acquisition costs, modifications of dividends received reduction "DRD" for life insurance accounts, and interest expense disallowance for corporate-owned life insurance.

Implementation of H.R. 4173 (111th Congress) P.L. 111-203,Dodd-Frank Wall Street Reform and Consumer Protection Act. Issues specific to insurance capital standards. Implementation of S. 2270 (113th Congress) P.L. 113-279, Insurance Capital Standards Clarification Act of 2014, legislation that would give the Federal Reserve authority to issue capital standards for insurance companies that are subject to Federal Reserve supervision. H.R. 1090, the Retail Investor Protection Act, related to the issuance of regulations under the Employee Retirement Income Security Act of 1974 (ERISA) defining the circumstances under which an individual is considered a fiduciary.

Legislation that would give the Federal Reserve authority to issue capital standards for insurance companies that are subject to Federal Reserve supervision, including: H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 S. 2270 - Insurance Capital Standards Clarification Act of 2014 H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act, to improve upon the definitions provided for points and fees in connection with a mortgage transaction, and for other purposes. (provisions specific to insurance capital standards)

Tax matters proposed in President's FY2015 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; limitations on retirement plan accruals. Tax matters proposed in tax reform legislative discussion draft (no bill number) released and written by Chairman Camp of the House Ways and Means Committee including: tax treatment of life insurance reserves; tax treatment of deferred acquisition costs, modifications of dividends received reduction "DRD" for life insurance accounts, and interest expense disallowance for corporate-owned life insurance.

Legislation that would give the Federal Reserve authority to issue capital standards for insurance companies that are subject to Federal Reserve supervision, including: H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 S. 2270 - Insurance Capital Standards Clarification Act of 2014 H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act, to improve upon the definitions provided for points and fees in connection with a mortgage transaction, and for other purposes. (provisions specific to insurance capital standards)

Tax matters proposed in President's FY2015 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; limitations on retirement plan accruals. Tax matters proposed in tax reform legislative discussion draft (no bill number) released and written by Chairman Camp of the House Ways and Means Committee including: tax treatment of life insurance reserves; tax treatment of deferred acquisition costs, modifications of dividends received reduction "DRD" for life insurance accounts, and interest expense disallowance for corporate-owned life insurance.

S. 1369 - A bill to provide additional flexibility to the board of governors of the Federal Reserve System to establish capital standards that are properly tailored to the unique characteristics of the business of insurance, and for other purposes. H.R. 2140 - Insurance Capital and Accounting Standards Act of 2013S.2102 - A bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act. H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 S. 2270 - Insurance Capital Standards Clarification Act of 2014

Tax matters proposed in President's FY2015 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance;Tax matters proposed in President's FY2015 Budget Proposal and draft tax legislation related to (continued): expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; limitations on retirement plan accruals. Tax matters proposed in tax reform legislative discussion draft (no bill number) released and written by Chairman Camp of the House Ways and Means Committee including: tax treatment of life insurance reserves; tax treatment of deferred acquisition costs, modifications of dividends received reduction "DRD" for life insurance accounts, and interest expense disallowance for corporate-owned life insurance.

Tax matters proposed in President's FY2015 Budget Proposal and draft tax legislation related to: modification of dividends received reduction "DRD" for life insurance accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance;Tax matters proposed in President's FY2015 Budget Proposal and draft tax legislation related to (continued): expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; limitations on retirement plan accruals; tax treatment of life insurance reserves; tax treatment of deferred acquisition costs.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

H.R. 4173 (111th Congress) - Dodd-Frank Wall Street Reform and Consumer Protection Act (implementation), issues relating to the regulatory oversight of investment advisors

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2014 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; and limitations on retirement plan accruals.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2014 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; and limitations on retirement plan accruals.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

H.R. 4173 (111th Congress) - Dodd-Frank Wall Street Reform and Consumer Protection Act (implementation), issues relating to the regulatory oversight of investment advisors

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2014 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance; and limitations on retirement plan accruals.

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2013 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; and expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2013 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; and expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance

H.R. 4173 (111th Congress) - Dodd-Frank Wall Street Reform and Consumer Protection Act (implementation), issues relating to the regulatory oversight of investment advisors

H.R. 4173 (111th Congress) - Dodd-Frank Wall Street Reform and Consumer Protection Act (implementation), issues relating to the regulatory oversight of investment advisors

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2012 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; and expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

General tax issues related to life insurance and retirement products; Tax matters proprosed in President's FY2012 Budget Proposal related to: modification of dividends received reduction "DRD" for life insurance seperate accounts; and expansion of pro rata interest expense disallowance for interest unrelated corporate-owned life insurance

General tax issues related to life insurance and retirement products; Tax matters proposed in President's FY2012 Budget Proposal related to: tax treatment of dividends-received deduction "DRD" for life insurance separate accounts and corporate-owned life insurance.

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

H.R. 4173 (111th Congress) - Dodd-Frank Wall Street Reform and Consumer Protection Act (implementation), issues relating to the regulatory oversight of investment advisors

H.R. 4173 (111th Congress) - Dodd-Frank Wall Street Reform and Consumer Protection Act (implementation), issues relating to the regulatory oversight of investment advisors

General tax issues related to life insurance and retirement products

H.R. 3590 (111th Congress) - Patient Protection and Affordability Act (Implementation) H.R. 4872 (111th Congress) - Health Care Education Reconciliation Act (Implementation) Issues related to dental insurance

Federal policies affecting insurance, insurance policies, and insurance policy holders

Federal policies affecting insurance, insurance policies, and insurance policy holders

Federal policies affecting insurance, insurance policies, and insurance policy holders