{"url":"https://lda.senate.gov/api/v1/filings/8a686c63-efe3-4b02-96bd-289d47d4842e/","filing_uuid":"8a686c63-efe3-4b02-96bd-289d47d4842e","filing_type":"Q2","filing_type_display":"2nd Quarter - Report","filing_year":2021,"filing_period":"second_quarter","filing_period_display":"2nd Quarter (Apr 1 - June 30)","filing_document_url":"https://lda.senate.gov/filings/public/filing/8a686c63-efe3-4b02-96bd-289d47d4842e/print/","filing_document_content_type":"text/html","income":"20000.00","expenses":null,"expenses_method":null,"expenses_method_display":null,"posted_by_name":"Kent A. Mason","dt_posted":"2021-07-16T14:48:26.967000-04:00","termination_date":null,"registrant_country":"United States of America","registrant_ppb_country":null,"registrant_address_1":"1455 Pennsylvania Avenue, N. W.","registrant_address_2":"Suite 1200","registrant_different_address":false,"registrant_city":"Washington","registrant_state":"DC","registrant_zip":"20004","registrant":{"id":11674,"url":"https://lda.senate.gov/api/v1/registrants/11674/","house_registrant_id":31318,"name":"DAVIS & HARMAN LLP","description":"Law Firm.","address_1":"1455 Pennsylvania Avenue, N. W.","address_2":"Suite 1200","address_3":null,"address_4":null,"city":"Washington","state":"DC","state_display":"District of Columbia","zip":"20004","country":"US","country_display":"United States of America","ppb_country":"US","ppb_country_display":"United States of America","contact_name":"TAYLOR HOWARD","contact_telephone":"+1 202-662-2282","dt_updated":"2026-07-22T15:00:33.182074-04:00"},"client":{"id":207037,"url":"https://lda.senate.gov/api/v1/clients/207037/","client_id":1004378,"name":"SMART USA CO.","general_description":"Financial Services","client_government_entity":false,"client_self_select":null,"state":"TN","state_display":"Tennessee","country":"US","country_display":"United States of America","ppb_state":"TN","ppb_state_display":"Tennessee","ppb_country":"US","ppb_country_display":"United States of America","effective_date":"2020-09-15"},"lobbying_activities":[{"general_issue_code":"RET","general_issue_code_display":"Retirement","description":": Issues related to retirement savings, small business retirement plan coverage, small business start-up credit, Pooled Employer Plans, lifetime income, Savers Credit, access to portable savings arrangements, QLACs, required minimum distribution age, child savings accounts, and automatic retirement plan or IRA arrangements. H.R. 4523, Automatic Retirement Plan Act (115th Congress). S. 2370, Automatic IRA Act (116th Congress). H.R. 8606, To defer the tax of certain sales of employer stock and reduce certain retirement-related excise taxes (116th Congress). S. 3764, Young American Savers Act (116th Congress). H.R. 1319, the American Rescue Plan Act. S. 1703, Improving Access to Retirement Savings Act. H.R. 2913, Encouraging Americans to Save Act.  H.R. 2954, Securing a Strong Retirement Act. S. 1770, Retirement Security and Savings Act.","foreign_entity_issues":"Smart Pension Ltd., identified on the Registration (LD-1), has an interest in outcomes related to all issue areas listed under line 16.","lobbyists":[{"lobbyist":{"id":41060,"prefix":null,"prefix_display":null,"first_name":"KENT","nickname":null,"middle_name":"A","last_name":"MASON","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"}]}],"conviction_disclosures":[],"foreign_entities":[],"affiliated_organizations":[]}