3rd Quarter - Report

LINCOLN NATIONAL CORPORATION for LINCOLN NATIONAL CORPORATION

Firm
Client
Income
—
Expenses
$280,000
Expense method
A: Lobbying Disclosure Act definitions

What was lobbied

4 issue areas, each in the filer's own words, with who lobbied on it and where.

Taxation/Internal Revenue Code TAX

S 2621 Modernization of Derivatives Tax Act of 2021. Issue: ordinary treatment of bonds. HR 3684 Infrastructure Investment and Jobs Act. HR 5376 Build Back Better Act. S 4820 The Long Term Care Affordability Act: Issue: Would allow individuals to pay up to $2,500 a year for long-term care insurance with their 401(k), 403(b) or IRA accounts without a tax penalty. HR 4289 WISH ACT. Issue: long term care.

LobbyistCovered position, as disclosed
HELENE NORCROSS RAYDER —

Contacted: HOUSE OF REPRESENTATIVES; SENATE

Bills named: H.R. 3684 (117th), H.R. 5376 (117th), H.R. 4289 (117th)

Retirement RET

HR 5376 Build Back Better Act. Issue: automatic retirement plans. PL 116-94 The Further Consolidated Appropriations Act of 2020. Issue: implementation of the SECURE Act within this government funding bill. Issues related to retirement security including: retirement plan standards, savings initiatives, best interest standard of care, lifetime income opportunities and pension reform. S 1870 the Enhancing Emergency and Retirement Savings Act of 2021. Issue: retirement accounts. HR 2954/S 1770 Securing a Strong Retirement Act (SECURE 2.0) / Retirement Security and Savings Act. Issue: retirement savings. S 1703 The Improving Access to Retirement Savings Act of 2021: retirement plans. HR 804/S 248 FAMILY Act. Issue: paid family and medical leave. Discussion draft of Building an Economy for Families Act. Issue: paid family and medical leave.

LobbyistCovered position, as disclosed
HELENE NORCROSS RAYDER —

Contacted: HOUSE OF REPRESENTATIVES; SENATE

Bills named: H.R. 5376 (117th), H.R. 2954 (117th), H.R. 804 (117th)

Insurance INS

PL 111-203, HR 4173 Dodd-Frank Wall Street Reform and Consumer Protection Act. Issue: implementation and regulatory reform, captive reinsurance transactions, insurance capital standards. HR 842/S 420 Protecting Workers Freedom to Organize Act. To amend the National Labor Relations Act, the Labor Management Relations Act, 1947, and the Labor-Management Reporting and Disclosure Act of 1959. Issue: independent contractor status. No bill number. Issue: Environmental, Social, and Corporate Governance (ESG). No bill number. Registration for Index-Linked Annuities Act. Issue: index-linked annuities.

LobbyistCovered position, as disclosed
HELENE NORCROSS RAYDER —

Contacted: SENATE; HOUSE OF REPRESENTATIVES

Bills named: H.R. 4173 (117th), H.R. 842 (117th)

Financial Institutions/Investments/Securities FIN

HR 133 Consolidated Appropriations Act of 2021. Year end funding and COVID relief bill. Issue: The CARES Act temporarily suspends the generally accepted accounting principles (GAAP) requirements for the Troubled Debt Restructuring (TDR) classifications on loans. Extends this provision for an additional year, to January 1, 2022. PL 116-136 - Coronavirus Aid, Relief and Economic Security (CARES) Act. This bill responds to the COVID-19 outbreak and its impact on public health, the economy and state and local governments, families and businesses. Issue: application of Section 4013 (Troubled Debt Restructurings) and Section 4014 (Current Expected Credit Losses) for financial institutions; Remote Online Notarization (RON). PL 111-203 Dodd-Frank Wall Street Reform and Consumer Protection Act. Issues: Implementation issues including insurance capital standards, roles of federal and state agencies at the IAIS and FSB, standard of care. HR 1595 Secure and Fair Enforcement Banking Act. Issue: Banking and legitimate marijuana-related businesses. No bill number. Issue: diversity and inclusion in financial services. No bill number. Issue: covered agreement on prudential measures regarding the business of insurance and reinsurance.

LobbyistCovered position, as disclosed
HELENE NORCROSS RAYDER —

Contacted: SENATE; HOUSE OF REPRESENTATIVES

Bills named: H.R. 133 (117th), H.R. 1595 (117th)

Shown as published by the Senate Office of Public Records and the House Clerk under the Lobbying Disclosure Act. The official filing is the record; open it for the full form.