Clerk of the House of Representatives
Legislative Resource Center
135 Cannon Building
Washington, DC 20515
http://lobbyingdisclosure.house.gov 		Secretary of the Senate
Office of Public Records
232 Hart Building
Washington, DC 20510
http://www.senate.gov/lobby
LOBBYING REPORT

Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page

1. Registrant Name Organization/Lobbying Firm Self Employed Individual
AMERICAN BENEFITS COUNCIL

2. Address

Address1
1250 H Street NW
 Address2
​605
City
WASHINGTON
 State
DC
 Zip Code
20005
 Country
USA

3. Principal place of business (if different than line 2)

City
​
State
​
Zip Code
​
Country
​
4a. Contact Name b. Telephone Number c. E-mail
​Mr.
​Nick Otto
​2029452983
​notto@abcstaff.org
5. Senate ID#
​4675-12
7. Client Name Self Check if client is a state or local government or instrumentality
​AMERICAN BENEFITS COUNCIL
6. House ID#
​312420000
TYPE OF REPORT 8. Year
​2026
 Q1 (1/1 - 3/31) Q2 (4/1 - 6/30) Q3 (7/1 - 9/30) Q4 (10/1 - 12/31)

9. Check if this filing amends a previously filed version of this report

10. Check if this is a Termination Report Termination Date
​
11. No Lobbying Issue Activity
INCOME OR EXPENSES - YOU MUST complete either Line 12 or Line 13
12. Lobbying 13. Organizations
INCOME relating to lobbying activities for this reporting period was: EXPENSE relating to lobbying activities for this reporting period were:
Less than $5,000
Less than $5,000
$5,000 or more $
​
$5,000 or more $
​214,000.00
Provide a good faith estimate, rounded to the nearest $10,000, of all lobbying related income for the client (including all payments to the registrant by any other entity for lobbying activities on behalf of the client). 14. REPORTING Check box to indicate expense accounting method. See instructions for description of options.
Method A. Reporting amounts using LDA definitions only

Method B. Reporting amounts under section 6033(b)(8) of the Internal Revenue Code

Method C. Reporting amounts under section 162(e) of the Internal Revenue Code

Signature
Digitally Signed By: Nicholas Otto
 Date
7/20/2026 10:06:25 AM

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code RET

16. Specific lobbying issues

ERISA Preemption
Employee Benefits Security Administration (EBSA) oversight, Investigations Transparency Act (HR 2869) Transparency for Secret Litigation Agreements (HR 2958), The INSIGHT Act (S. 4360)
Proposed regulation regarding investment selection in retirement plans
Facilitating automatic re-enrollment of unenrolled plan participants, (S. 1831)
Reduction in required age for participation in retirement plans to 18, (S. 1707 / HR 4718)
Defined benefit and defined contribution retirement plans
Retiree health accounts (S. 2003)
Market-based cash balance pension plans
Pooled Employer Plans and Multiple Employer Plans
Trump Accounts
Trump IRAs - SAVERS Match
Electronic delivery of retirement plans statements and notices
Caregiver retirement savings catch-up credit, S. 4291 / HR 8273
The Form 5500 Simplification Act (HR 7362)

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Labor - Dept of (DOL), Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), Treasury - Dept of, Securities & Exchange Commission (SEC)

18. Name of each individual who acted as a lobbyist in this issue area

First Name Last Name Suffix Covered Official Position (if applicable) New
Lynn
Dudley
​
​
Diann
Howland
​
Pension Policy Director for the Senate Health Education Labor and Pensions Committee, Pension Policy Advisor of the Senate Finance Committee

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code HCR

16. Specific lobbying issues

ERISA preemption, ERISA self-funded health plans
Health Savings Accounts (HSA) and High-Deductible Health Plans, permanent safe harbor for HSA-eligible plans to cover specific benefits, direct primary care, chronic disease coverage, on-site clinics
Tax treatment of employer-sponsored health benefit plans
Health care price transparency, prescription drug price transparency, Pharmacy Benefit Manufacturer (PBM) price transparency, hospital price transparency, ERISA fiduciary duties for health care plans, (S. 3345, S. 526)
Hospital consolidation and billing practices, site neutral payment reform, anti-competitive practices (S. 2497)
Healthy Competition for Better Care Act (HR 6248)
Patients Deserve Price Tags Act (HR 5582 / S. 2355)
End-stage renal disease, Restore Protections for Dialysis Patients Act (HR 2199)
Surprise Medical Billing, No Surprises Enforcement Act (HR 4710), enforcement and reform
Voluntary Employee Beneficiary Associations
Consolidated Appropriations Act of 2026
Mental Health Parity and substance addiction
Proposed Regulation regarding PBM transparency under sec. 408(b)(2) of ERISA
Paid leave; bipartisan Interstate Paid Leave Action Network

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Labor - Dept of (DOL), Health & Human Services - Dept of (HHS), Treasury - Dept of, Internal Revenue Service (IRS)

18. Name of each individual who acted as a lobbyist in this issue area

First Name Last Name Suffix Covered Official Position (if applicable) New
Diann
Howland
​
Pension Policy Director for the Senate Health Education Labor and Pensions Committee, Pension Policy Advisor of the Senate Finance Committee
Ilyse
Schuman
​
Senate HELP Committee, Chief Labor Counsel, Minority Staff Director
Kathryn
Johnson
​
Attorney advisor, Office of Benefits Tax Counsel at the U.S. Department of Treasury; attorney, Office of Chief Counsel at the Internal Revenue Service
Matthew
Muma
​
Legislation Counsel with the Joint Committee on Taxation; Attorney-Adviser with the Department of the Treasury

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

Information Update Page - Complete ONLY where registration information has changed.

20. Client new address

Address
​
City
​
State
​
Zip Code
​
Country
​

21. Client new principal place of business (if different than line 20)

City
​
State
​
Zip Code
​
Country
​

22. New General description of client’s business or activities

​

LOBBYIST UPDATE

23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client

First Name
Last Name
Suffix
First Name
Last Name
Suffix
1
​
​
​
3
​
​
​
2
​
​
​
4
​
​
​

ISSUE UPDATE

24. General lobbying issue that no longer pertains

​
​
​
​
​
​
​
​
​

AFFILIATED ORGANIZATIONS

25. Add the following affiliated organization(s)

Internet Address:

Name Address Principal Place of Business
(city and state or country)
Street Address
City State/Province Zip Country
City
State Country

26. Name of each previously reported organization that is no longer affiliated with the registrant or client

1 2 3

FOREIGN ENTITIES

27. Add the following foreign entities:

Name Address Principal place of business
(city and state or country) 		Amount of contribution for lobbying activities Ownership percentage in client
Street Address
City State/Province Country
City
State Country
%

28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization

1 3 5
2 4 6

CONVICTIONS DISCLOSURE

29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery, extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?

Lobbyist Name Description of Offense(s)