LINCOLN NATIONAL CORPORATION

FIN · Financial Institutions/Investments/Securities

HR 2441 Improving Disclosures for Investors Act. Issue: electronic delivery of certain required disclosures. No bill number. Issue: data privacy. No bill number. Issue: FHLBank system.

Literal federal measure citations: HR 2441

TAX · Taxation/Internal Revenue Code

HR 2547/S 1335 Secure Family Futures Act. Issue: debt investment tax change from capital to ordinary. S 3680 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Issue: paid family and medical leave tax credit. Public Law 117-169. Issue: implementation of corporate minimum tax. S ___ Protecting Proper Life Insurance (PPLI) from Abuse Act. Issue: private placement life insurance. No bill number. Issue: tri-agencies (HHS, Treasury, and Labor) proposed rule on excepted benefits. No bill number. Issue: life insurance tax stabilization. No bill number. Issue: eliminating corporate state and local tax deduction.

Literal federal measure citations: HR 2547, S 1335, S 3680

RET · Retirement

Public Law 117-328 Consolidated Appropriations Act of 2023. Issue: SECURE 2.0 implementation. HR 1024/S 424 Fairness for Charities and Educational Institutions Act of 2023. Issue: expansion of investment options for 403(b) plans. HR 10467 Retirement Simplification and Clarity Act. Issue: individual retirement annuities. No bill number. Department of Labor's proposed regulation defining fiduciary for investment advice purposes. No bill number. lifetime income products in qualified retirement plans.

Literal federal measure citations: HR 1024, S 424, HR 10467