JAMES KLEIN

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

ERISA preemption Health care transparency, prescription drugs and hospital cost transparency; Lower Costs More Transparence Act (H.R. 5378) Tax treatment of employer-sponsored health benefit plans Telehealth expansion and permanency Transparent Telehealth Bills Act (H.R. 9457) Pharmacy Benefit Manufacturers (PBMs), drug cost transparency, rebates, and medical management End-stage renal disease and Medicare secondary payer standards; Restore Protections for Dialysis Patients Act (H.R. 6860, S. 5018) Hospital consolidation and billing practices, site neutral payment reform; SITE Act (H.R. 1869) Healthy Competition for Better Care (H.R. 312000, S. 1451) Health Savings Accounts and High-Deductible Health Plans Value-driven health care Paid leave - federal and state law considerations Mental health parity regulations Voluntary Employee Beneficiary Association (VEBA) and use of excess assets Health care non-discrimination rules under the Affordable Care Act Guidance related to the definition of essential health benefits under the Affordable Care Act Guidance related to the definition of cost-sharing under the Affordable Care Act American Privacy Rights Act (H.R. 8818) Rep. McMorris-Rodgers Affordable Care Act 340B Prescription Drug Program proposed legislation Chronic Disease Flexible Coverage Act (H.R. 3800)

ERISA Preemption Health care transparency Pharmacy Benefit Manufacturers (PBMs), drug cost transparency, and rebates, medical management Tax treatment of employer-sponsored health care plans End-stage renal disease and Medicare secondary payer American Privacy Rights Act Hospital consolidation and billing practices Health Savings Accounts (HSAs) and High-deductible health plans (HDHPs) and tax treatment Surprise medical billing - Extension of relief for calculating the qualifying payment amount under the No Surprises Act Telehealth expansion and permanency Licensing of health care providers across state lines Value-driven health care Paid leave - federal and state law considerations Mental health parity regulations and audits Voluntary Employees Beneficiary Association (VEBA) use of excess assets Health care non-discrimination rules under the Affordable Care Act Fixed indemnity insurance requirements and tax treatment Guidance related to the definition of essential health benefits American Privacy Rights Act

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

Health Savings Accounts (HSAs), Bipartisan HSA Improvement Act, HSA Modernization Act Telehealth Expansion. Making permanent telehealth benefits for use by employer plans offering telehealth services on a pre-deductible basis for HSA-eligible High Deductible Health Plans Chronic Disease Management Coverage ERISA Preemption issues affecting health benefit plans Cost Transparency and Competition in Health Care. Lower Costs, More Transparency Act, PBM reform, Prescription drug pricing and transparency, Pharmacy Benefit Manager Reform Act, Health Care Price Transparency Act Preventive Health Savings Act Site-Neutral Health Care Payment Reform Dialysis Coverage/End Stage Renal Disease Surprise Medical Billing Guidance and Implementation, including Independent Dispute Resolution Paid Family and Medical Leave. On-going legislative activity Definition of essential health benefits (EHBs) under the Proposed 2025 Notice of Benefit and Payment Parameters Medicare Part D Redesign following the Inflation Reduction Act; Proposed Medicare Part D Redesign Program instructions for 2025 Reallocation of excess assets in Voluntary Employees Beneficiary Associations (VEBAs)

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

AMERICAN BENEFITS COUNCIL

AMERICAN BENEFITS COUNCIL

AMERICAN BENEFITS COUNCIL