GUARDIAN LIFE INSURANCE COMPANY OF AMERICA

TAX · Taxation/Internal Revenue Code

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; ACA advanced premium tax credits. Current law tax exclusion for employer provided benefits. H.R. 2547, S. 1335 - Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds.

Literal federal measure citations: H.R. 2547, S. 1335

HCR · Health Issues

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. Advanced Premium Tax Credits

Literal federal measure citations: H.R. 3590, H.R. 4872, H.R. 1397, S.1164, H.R. 1521

INS · Insurance

General insurance issues, including issues related to insurance benefits Review of the Federal Home Loan Banking system Risk weighting of non-public insurers under potential banking regulations 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.

Literal federal measure citations: H.R. 3437, S. 1544, H.R. 643

CSP · Consumer Issues/Safety/Products

Customer data protection - to provide customers with federal, uniform national standards on consumer data disclosures and other privacy rights. Status of current litigation and background and status of fiduciary related regulations.

RET · Retirement

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

Literal federal measure citations: H.R. 1013