GUARDIAN LIFE INSURANCE COMPANY OF AMERICA

RET · Retirement

Current law tax treatment of certain retirement plan contributions.

FIN · Financial Institutions/Investments/Securities

Basel III regulations. Issue: risk weighting

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. 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

Literal federal measure citations: S.400, H.R. 996, H.R. 2547

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.

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 H.R. 5535/S. 3349 (118th Congress) - 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

Literal federal measure citations: H.R. 5535, S. 3349

CSP · Consumer Issues/Safety/Products

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