HomeMy WebLinkAbout086-SL National Tax Sheltered Accounts Association
In Re: National Tax Sheltered Accounts : File Docket: 14-025-L
Association, : X-ref: Order No. 086-SL
Respondent : Date Decided: 5/6/15
: Date Mailed: 5/8/15
Before: Nicholas A. Colafella, Chair
Mark R. Corrigan, Vice Chair
Roger Nick
Kathryn Streeter Lewis
Maria Feeley
Melanie DePalma
This is a final adjudication of the State Ethics Commission as to the alleged
delinquency and/or deficiency of registration statement(s) and/or expense report(s)
required to be filed pursuant to Pennsylvania’s lobbying disclosure law, 65 Pa.C.S. §
13A01 et seq., hereinafter referred to as the “Lobbying Disclosure Law.”
The Investigative Division initiated these proceedings by filing with the State Ethics
Commission and serving upon Respondent National Tax Sheltered Accounts Association
(hereinafter also referred to as “Respondent,” “Respondent NTSAA,” and “NTSAA”) a
Notice of Alleged Noncompliance. The Respondent filed an Answer, Appeal, or other
Request for Hearing. A Stipulation of Findings and a Consent Agreement were
subsequently submitted by the parties to the Commission for consideration. The
Stipulated Findings are set forth as the Findings in this Order. The Consent Agreement
has been approved.
I.ALLEGED NONCOMPLIANCE:
That Respondent, in its capacity as a principal registered with the Pennsylvania
Department of State pursuant to the Pennsylvania Lobbying Disclosure Law (65
Pa.C.S. § 13A04), negligently failed to timely file a quarterly expense report
nd
pursuant to 65 Pa.C.S. § 13A05, for the second (2) quarter of 2014.
II.FINDINGS:
1. Respondent NTSAA is a registered principal as that term is defined by the
Pennsylvania Lobbying Disclosure Law (“Lobbying Disclosure Law”), Act 134 of
2006, 65 Pa.C.S. § 13A01, et seq.
a. NTSAA registered as a principal with the Department of State on June 26,
2013, for the registration period January 1, 2013, through December 31,
2014.
b. NTSAA filed an amended registration statement with the Department of State
on November 25, 2013.
c. In filing it principal registration and amended principal registration, NTSAA
identified its registered mailing address as:
National Tax Sheltered Accounts Association, 14-025-L
Page 2
4245 N. Fairfax Drive, Ste. 750
Arlington, VA 22203
2. NTSAA filed a principal registration statement with the Pennsylvania Department of
State on June 26, 2013, and an amended principal registration statement on
November 25, 2013.
a. NTSAA’s registration statement indicates that lobbying commenced on June
24, 2013.
b. By registering with the Department of State, NTSAA consented to receive
service of notices, other official mailings, or process at the address listed on
the registration statement.
c. NTSAA was assigned the principal registration number “P42037.”
3. At the time it registered as a principal with the Department of State, NTSAA
contracted with Ignite Strategies to perform lobbying services on behalf of NTSAA.
4. The Lobbying Disclosure Law, specifically 65 Pa.C.S. § 13A04, states the following
regarding the registration of an entity as a principal:
§ 13A04. Registration
a. General rule.--
Unless excluded under section 13A06 (relating to exemption
from registration and reporting), a lobbyist, lobbying firm or a principal must
register with the department within ten days of acting in any capacity as a
lobbyist, lobbying firm or principal. Registration shall be biennial and shall
begin January 1, 2007.
b. Principals and lobbying firms.--
1. A principal or lobbying firm required to register under subsection (a)
shall file a single registration statement setting forth the following
information with the department:
i. Name.
ii. Permanent address.
iii. Daytime telephone number.
iv. E-mail address, if available.
v. Name and nature of business.
vi. Name, registration number and acronym of any affiliated
political action committees.
vii. Name and permanent business address of each individual who
will for economic consideration engage in lobbying on behalf of
the principal or lobbying firm.
viii. Registration number when available.
****
d. Amendments.--
1. If there is a change of information required for the registration
statement under subsection (b)(1) or (2) or (c), an amended
National Tax Sheltered Accounts Association, 14-025-L
Page 3
registration statement shall be filed with the department within 14
days after the change occurs.
2. When there is a change in information required for the registration
statement under subsection (b)(3), an amended registration statement
shall be filed with the department within 14 days of the end of the
year in which the change occurs.
65 Pa.C.S. § 13A04(a), (b)(1), (d).
5. In addition to the Lobbying Disclosure Law, the duly promulgated Regulations
provide further information in relation to registration periods and reporting periods:
§ 51.3. Registration periods and reporting periods.
a. Registration under section 13A04 of the act (relating to registration) shall be
biennial. The first registration period which commenced January 1, 2007,
continues through December 31, 2008. Subsequent registrations shall
commence on January 1 of each odd numbered year.
51 Pa. Code § 51.3(a).
6. Section 13A05 of the Lobbying Disclosure Law sets forth, in part, the following
requirements for the contents of quarterly reporting forms filed by principals.
§ 13A05. Reporting
(a) General rule.--
A registered principal shall, under oath or affirmation, file
quarterly expense reports with the department no later than 30 days after the
last day of the quarter.
(b) Content.--
(1) Each expense report must list the names and registration numbers
when available of all lobbyists by whom lobbying is conducted on
behalf of the principal and the general subject matter or issue being
lobbied.
(2) Each expense report shall include the total costs of all lobbying for
the period. The total shall include all office expenses, personnel
expenses, expenditures related to gifts, hospitality, transportation and
lodging to State officials or employees, and any other lobbying costs.
The total amount reported under this paragraph shall be allocated in
its entirety among the following categories:
(i) The costs for gifts, hospitality, transportation and lodging given
to or provided to State officials or employees or their
immediate families.
(ii) The costs for direct communication.
(iii) The costs for indirect communication.
National Tax Sheltered Accounts Association, 14-025-L
Page 4
(iv) Expenses required to be reported under this subsection shall
be allocated to one of the three categories listed under this
section and shall not be included in more than one category.
65 Pa.C.S. § 13A05(a), (b)(1)-(2).
7. In addition to the Lobbying Disclosure Law, the duly promulgated Regulations
provide further instructions in relation to registration periods and reporting periods:
§ 51.3. Registration periods and reporting periods.
(b) Reporting under section 13A05 of the act (relating to reporting) shall be
quarterly within each calendar year: for January through March; April
through June; July through September; and October through December.
Quarterly expense reports shall be filed on or before the 30th day after the
quarterly reporting period ends.
51 Pa. Code § 51.3(b).
8. As a principal, Respondent is required to file, under oath or affirmation, quarterly
expense reports with the Department of State no later than thirty (30) days after the
last day of the quarter.
9. Section 13A05 of the Lobbying Disclosure Law additionally sets forth the threshold
with regard to reporting expenditures:
(d) Thresholds for reporting.--
An expense report required under
this section shall be filed when total expenses for lobbying
exceed $2,500 for a registered principal in a reporting period.
In a reporting period in which total expenses are $2,500 or
less, a statement to that effect shall be filed.
65 Pa.C.S. § 13A05(d).
10. Section 13A03 of the Lobbying Disclosure Law defines the following terms:
“Lobbying.”
An effort to influence legislative action or administrative action
in this Commonwealth. The term includes:
(1) direct or indirect communication;
(2) office expenses; and
(3) providing any gift, hospitality, transportation or lodging to a State
official or employee for the purpose of advancing the interest of the
lobbyist or principal.
“Legislative action.”
An action taken by a State official or employee
involving the preparation, research, drafting, introduction, consideration,
modification, amendment, approval, passage, enactment, tabling,
postponement, defeat or rejection of:
(1) legislation;
(2) legislative motions;
(3) a veto by the Governor; or
National Tax Sheltered Accounts Association, 14-025-L
Page 5
(4) confirmation of appointments by the Governor or appointments to
public boards or commissions by a member of the General Assembly.
“Legislation.”
Bills, resolutions, amendments and nominations pending or
proposed in either the Senate or the House of Representatives. The term
includes any other matter which may become the subject of action by either
chamber of the General Assembly.
“Direct communication.”
An effort, whether written, oral or by any other
medium, made by a lobbyist or principal, directed to a State official or
employee, the purpose or foreseeable effect of which is to influence
legislative action or administrative action. The term may include personnel
expenses and office expenses.
65 Pa.C.S. § 13A03.
11. As a registered principal, NTSAA is required to file quarterly expense reports with
the Department of State.
nd
a. NTSAA filed quarterly expense reports for each quarter from the second (2)
st
quarter of 2013 through the first (1) quarter of 2014, pursuant to registration
number P42037.
nd
b. NTSAA did not file a quarterly expense report for the second (2) quarter of
2014 pursuant to registration number P42037 by the reporting deadline of
July 30, 2014, as required by the Pennsylvania Lobbying Disclosure Law.
c. On or about November 26, 2013, NTSAA ended its affiliation with Ignite
Strategies; however, at no time did NTSAA file a Notice of Termination with
the Department of State, terminating its principal registration relating to
registration number P42037.
12. The Regulations promulgated under the Lobbying Disclosure Law specifically
provide the following in relation to a delinquent filing:
§ 51.4. Delinquency.
(a) A registration statement or report required to be filed under section 13A04 or
13A05 of the act (relating to registration; and reporting) is delinquent if not
received by the Department on the date due as follows:
(1) Hard copy filings must be received by 5 p.m. in the office. For
quarterly expense reports, from 5 p.m. until 12 a.m. midnight, a hard
copy filing may be filed with the Department's designee. The filing
location and the Department's designee will be on the Department's
web site.
(2) Electronic filings may be filed until 12 a.m. midnight.
(b) A failure to timely file a registration statement, a quarterly expense report, a
separate expense report, a notice of termination or an amendment to one of
these filings constitutes a failure to register or report as required by the act;
delinquency continues until the filing is received by the Department in proper
form.
National Tax Sheltered Accounts Association, 14-025-L
Page 6
51 Pa. Code § 51.4(a)-(b).
13. \[In relation\] to the filing requirements of quarterly expense reports, the Regulations
read, in part:
§ 55.1. Quarterly expense reports.
(a) A quarterly expense report is required to be filed as set forth in this section
when the total lobbying expenses of a registered principal, registered
lobbying firm or registered lobbyist lobbying on the principal's behalf,
together, exceed $2,500 in a quarterly reporting period. The threshold of
$2,500 includes any economic consideration paid by a principal to a
lobbying firm or lobbyist for lobbying. Individuals exempt under section
13A06 of the act (relating to exemption from registration and reporting) need
not register or report.
(b) For a quarterly reporting period in which the total lobbying expenses of a
registered principal, registered lobbying firm or registered lobbyist lobbying
on the principal's behalf, together, are $2,500 or less, a statement to that
effect shall be filed with the Department by checking the appropriate block
on the quarterly expense report form.
****
(d) The principal shall file a quarterly expense report or statement of failure to
meet the reporting threshold on or before the 30th day after the quarterly
reporting period ends.
****
(g) A quarterly expense report of a principal required to be registered under the
act must include at least the following information:
(3) The total costs of all lobbying for the period. The total must include all
office expenses, personnel expenses, expenditures related to gifts,
hospitality, transportation and lodging to State officials or employees,
and any other lobbying costs.
(i) The total amount reported under this paragraph shall be
allocated in its entirety among the following categories:
(A) The costs for gifts, hospitality, transportation and
lodging given to or provided to State officials or
employees or their immediate families.
(B) The costs for direct communication.
(C) The costs for indirect communication.
(ii) Registrants shall use a good faith effort to allocate expenses
required to be reported under this subsection to one of the
three categories listed herein. A given expense may not be
included in more than one category. . . .
National Tax Sheltered Accounts Association, 14-025-L
Page 7
51 Pa. Code § 55.1(a), (b), (d), (g)(3)(i)-(ii).
14. By Warning Notice letter dated September 5, 2014, NTSAA was served with notice
in accordance with Section 13A09 of the Lobbying Disclosure Law and Section
63.4(1) of the Lobbying Disclosure Regulations of the specific allegations that
nd
Respondent failed to file a quarterly expense report for the second (2) quarter of
2014.
a. Said Warning Notice was mailed to:
National Tax Sheltered Accounts Assoc.
4245 N. Fairfax Drive
Suite 750
Arlington, VA 22203
b. This is the same address as listed on NTSAA’s principal registration
statement.
c. By submitting the principal registration statement, NTSAA consented to
receipt of service of notices, other official mailings or process, at the address
listed on the registration statement. (See, paragraph 2(b) above).
15. Said Warning Notice letter set forth the nature of the alleged noncompliance and
the administrative and criminal penalties for failing to file.
16. Said Warning Notice letter provided NTSAA an opportunity to cure the alleged
noncompliance and avoid the institution of these proceedings as to alleged
noncompliance by filing a quarterly expense report for the time period covering the
nd
second (2) quarter of 2014 with the Department of State within thirty (30) days
from the mailing date of the Warning Notice letter.
a. NTSAA did not reply within 30 days of the Warning Notice being forwarded
to NTSAA.
17. The Chief of the Division of Campaign Finance and Lobbying Disclosure conducted
a search of the Department of State’s records, and, as of October 10, 2014, no
nd
second (2) quarter 2014 expense report was found to have been filed with the
Department of State for NTSAA pursuant to principal registration number P42037.
18. On October 15, 2014, a Notice of Alleged Noncompliance was filed in the instant
matter naming NTSAA as a Respondent and alleging that NTSAA, in its capacity as
a principal registered with the Pennsylvania Department of State pursuant to the
Pennsylvania Lobbying Disclosure Law (65 Pa.C.S. § 13A04), negligently failed to
timely file a quarterly expense report pursuant to 65 Pa.C.S. § 13A05, for the
nd
second (2) quarter of 2014.
19. After the Notice of Alleged Noncompliance was filed in this matter, representatives
of Respondent contacted the Investigative Division and advised that in January of
2014, NTSAA changed its name to National Tax-Deferred Savings Association
(“NTSA”).
a. NTSAA & NTSA is the same entity operating under its new and current
name, NTSA.
National Tax Sheltered Accounts Association, 14-025-L
Page 8
20. In February of 2014, NTSA contracted with Emerald Strategies to perform lobbying
services on behalf of NTSA.
21. On February 7, 2014, NTSA registered as a principal with the Department of State
and was assigned principal registration number P42293.
a. NTSA’s registration relating to registration number P42293 is a separate
registration from NTSAA’s registration relating to registration number
P42037.
b. Subsequent to the filing of NTSA’s registration relating to registration
number P42293, NTSAA did not terminate its registration relating to
registration number P42037.
nd
22. On July 30, 2014, NTSA filed a second (2) quarter 2014 expense report with the
Department of State pursuant to registration number P42293.
nd
a. The second (2) quarter 2014 expense report filed by NTSA on July 30,
2014, reflects all reportable lobbying expenses incurred by NTSA for the
second quarter of 2014.
b. All reportable lobbying expenses incurred by the \[entity\] known as NTSA
nd
and/or NTSAA were reported on the second (2) quarter expense report
filed under P42293 on July 30, 2014; therefore, NTSA/NTSAA erroneously
believed that all necessary expenses had been properly reported, and as
such, NTSAA inadvertently failed to file an expense report pursuant to
Registration Number P42037.
i. On November 20, 2014, the Pennsylvania Department of State, the
official filing repository for all filings pursuant to the Lobbying
Disclosure Law, confirmed that NTSA/NTSAA re-registered as a
Principal with the Department of State when it filed its second
registration on February 7, 2014, relating to principal registration
number P42293, and as such, the principal registration associated
with P42293 is a duplicate registration filed by NTSA/NTSAA.
ii. As confirmed by the Department of State, NTSA/NTSAA maintained
two active principal registrations and reported all lobbying expenses
pursuant to registration number P42293.
23. On or about October 28, 2014, after the Notice of Alleged Noncompliance was filed
nd
in this matter, NTSAA filed a second (2) quarter 2014 expense report pursuant to
P42037, which indicates that no lobbying expenses were incurred by NTSAA during
the second quarter of 2014.
III. DISCUSSION:
In the instant matter, the alleged noncompliance is that Respondent, as a principal
registered with the Pennsylvania Department of State (“Department of State”) pursuant to
the Lobbying Disclosure Law, negligently failed to timely file a quarterly expense report
pursuant to 65 Pa.C.S. § 13A05 for the second quarter of 2014.
The relevant provisions of the Lobbying Disclosure Law are set forth in the Fact
National Tax Sheltered Accounts Association, 14-025-L
Page 9
Findings above. Certain relevant provisions of the Lobbying Disclosure Regulations, 51
Pa. Code § 51.1 et seq., are also set forth in the Fact Findings.
As noted above, the parties have submitted a Consent Agreement and Stipulation of
Findings. The parties' Stipulated Findings are set forth above as the Findings of this
Commission. We shall now summarize the relevant facts as contained therein.
Respondent NTSAA registered as a principal with the Department of State on June
26, 2013, for the registration period January 1, 2013, through December 31, 2014.
Respondent NTSAA filed an amended registration statement with the Department of State
on November 25, 2013.
Respondent NTSAA’s principal registration statement indicated that lobbying
commenced on June 24, 2013. Respondent NTSAA was assigned the principal registration
number “P42037.”
Pursuant to Section 13A05 of the Lobbying Disclosure Law, 65 Pa.C.S. § 13A05,
and Section 51.3 of the Lobbying Disclosure Regulations, 51 Pa. Code § 51.3, expense
reports are filed on a quarterly basis. When a registered principal’s total expenses for
lobbying exceed $2,500 for a reporting period/quarter, the principal is required to file a
quarterly expense report with the Department of State by no later than 30 days after the
last day of such quarter. For a reporting period in which total expenses are $2,500 or less,
a statement to that effect must be filed by the principal. Thus, a registered principal must
file either a quarterly expense report or a statement of failure to meet the reporting
th
threshold by no later than the 30 day after each quarterly reporting period ends. 51 Pa.
Code § 55.1(d).
In January of 2014, Respondent NTSAA changed its name to “National Tax-
Deferred Savings Association” (“NTSA”). The parties have stipulated that NTSA is the
same entity as NTSAA (Fact Finding 19 a).
On February 7, 2014, NTSA registered as a principal with the Department of State
and was assigned principal registration number P42293. However, NTSAA did not
terminate its registration relating to registration number P42037.
On July 30, 2014, NTSA filed a second quarter 2014 expense report under
registration number P42293. All reportable lobbying expenses of NTSA and/or NTSAA
were included on NTSA’s second quarter 2014 expense report filed under registration
number P42293. NTSAA did not file a second quarter 2014 expense report under
registration number P42037.
By Warning Notice letter dated September 5, 2014, Respondent NTSAA was served
with notice of the alleged noncompliance in accordance with Section 63.4(1) of the
Lobbying Disclosure Regulations, 51 Pa. Code § 63.4(1).
The Warning Notice letter provided Respondent NTSAA an opportunity to cure the
alleged noncompliance and avoid the institution of these proceedings by filing a quarterly
expense report for the second quarter of 2014 with the Department of State within 30 days
of the mailing date of the Warning Notice letter.
As of October 10, 2014, no second quarter 2014 expense report was found to have
been filed with the Department of State for Respondent NTSAA pursuant to principal
registration number P42037.
National Tax Sheltered Accounts Association, 14-025-L
Page 10
On October 15, 2014, a Notice of Alleged Noncompliance was filed in the instant
matter naming NTSAA as the Respondent and alleging that NTSAA negligently failed to
timely file a quarterly expense report for the second quarter of 2014. Thereafter,
representatives of Respondent contacted the Investigative Division and advised of the
entity’s name change.
On or about October 28, 2014, NTSAA filed a second quarter 2014 expense report
under registration number P42037, which indicates that no lobbying expenses were
incurred by NTSAA during the second quarter of 2014.
On November 20, 2014, the Department of State confirmed that the principal
registration associated with P42293 is a duplicate registration filed by NTSA/NTSAA, such
that NTSA/NTSAA maintained two active principal registrations and reported all lobbying
expenses pursuant to registration number P42293.
Having highlighted the Stipulated Findings and issues before us, we shall now apply
the Lobbying Disclosure Law to determine the proper disposition of this case.
The parties' Consent Agreement sets forth a proposed resolution of the allegations
as follows:
3. The Investigative Division will recommend the following
conclusions in relation to the above deficiencies:
a. That no violation of Section 13A05 of the Pennsylvania
Lobbying Disclosure Law, 65 Pa.C.S. § 13A05,
occurred in relation to Respondent’s failure to timely file
nd
a Quarterly Expense Report for the second (2) quarter
of 2014, as any and all reportable expenses incurred by
nd
Respondent were reported on the Second (2) Quarter
2014 Expense Report filed pursuant to Principal
Registration Number P42293 on July 30, 2014, and as
such, Respondent inadvertently failed to file a Second
nd
(2) Quarter 2014 Expense Report pursuant to
Registration Number P42037.
4. The State Ethics Commission has incurred costs in the
investigation and enforcement of this matter, and as such,
Respondent agrees to pay an amount of $500.00, representing
a portion of those costs, to be made payable to the
Pennsylvania State Ethics Commission.
a. Said payment (certified check or money order) shall be
forwarded to the Pennsylvania State Ethics Commission
upon execution of this agreement, and is to be held by
the Investigative Division until such time as the
Commission accepts this Consent Agreement and
issues a Final Order. Upon issuance of the Final Order
of this matter by the Commission, the Investigative
Division shall submit said payment of costs for deposit.
nd
5. On October 28, 2014, Respondent filed a Second (2) Quarter
2014 Expense Report pursuant to Principal Registration
Number P42037, indicating that no lobbying expenses were
National Tax Sheltered Accounts Association, 14-025-L
Page 11
nd
incurred by the Respondent during the Second (2) Quarter of
2014.
a. Respondent agrees to timely file all future quarterly
expense reports for the quarter(s) that said entity
is/remains a Registered Principal with the Pennsylvania
Department of State, in accordance with the
Pennsylvania Lobbying Disclosure Law (65 Pa.C.S. §
13A01 et seq.) and the Regulations of the Lobbying
Disclosure Law (51 Pa. Code § 51.1 et seq.)
6. The Investigative Division will recommend that the State Ethics
Commission take no further action in this matter, impose no
further sanctions, and make no specific recommendations to
any law enforcement or other authority to take action in this
matter as to either Respondent, or any individual or
representative of Respondent. Such, however, does not
prohibit the Commission from initiating appropriate
enforcement actions in the event of Respondent’s failure to
comply with this agreement or the Commission’s Order or
cooperating with any other authority who may so choose to
review this matter further.
Consent Agreement, at 1-2.
In considering the Consent Agreement and Stipulation of Findings, we accept the
proposed outcome recommended by the parties, and we hold that no violation of Section
13A05 of the Lobbying Disclosure Law, 65 Pa.C.S. § 13A05, occurred in relation to the
allegation that Respondent NTSAA negligently failed to timely file a quarterly expense
report for the second quarter of 2014, as any and all reportable expenses incurred by
NTSAA were reported on the second quarter 2014 expense report filed under duplicate
principal registration number P42293 on July 30, 2014.
As an observation, it would seem that the appropriate way for Respondent to have
proceeded would have been to amend its registration statement to reflect its name change,
rather than filing a new registration statement, or, failing that, to have terminated the prior
registration statement once the new registration statement was filed. Because Respondent
did not amend or terminate its prior registration statement, there appeared to be two
different entities, when in fact, there was only one entity.
As part of the Consent Agreement, Respondent has agreed to pay an amount of
$500.00, representing a portion of the costs the State Ethics Commission has incurred in
the investigation and enforcement of this matter, by way of certified check or money order
payable to the Pennsylvania State Ethics Commission and forwarded to this Commission
upon execution of the Consent Agreement. The Consent Agreement provided that said
payment would be held by the Investigative Division until this Commission would accept
the Consent Agreement and issue a final Order, whereupon the Investigative Division
would submit said payment of costs for deposit.
We determine that the Consent Agreement submitted by the parties sets forth a
proper disposition for this case, based upon our review as reflected in the above analysis
and the totality of the facts and circumstances. Accordingly, we approve the Consent
Agreement that has been submitted by the parties.
National Tax Sheltered Accounts Association, 14-025-L
Page 12
Per the Consent Agreement of the parties, Respondent National Tax Sheltered
Accounts Association is directed to pay the amount of $500.00, representing a portion of
the costs incurred by the Commission in the investigation and enforcement of this matter,
to be made payable to the Pennsylvania State Ethics Commission.
To the extent it has not already done so, Respondent National Tax Sheltered
Accounts Association is directed to pay the aforesaid amount of $500.00 by way of
certified check or money order in the amount of $500.00 payable to the Pennsylvania State
th
Ethics Commission and forwarded to this Commission by no later than the thirtieth (30)
day after the mailing date of this adjudication and Order.
Noncompliance will result in the institution of an order enforcement action.
As for Respondent’s agreement to timely file all future quarterly expense reports as
set forth in the Consent Agreement, we note that failure to do so may result in further
proceedings before this Commission.
IV.CONCLUSIONS OF LAW:
1. As a principal registered with the Pennsylvania Department of State (“Department
of State”), National Tax Sheltered Accounts Association (“NTSAA”) has been
subject to the reporting requirements of Section 13A05 of Pennsylvania’s lobbying
disclosure law (“Lobbying Disclosure Law”), 65 Pa.C.S. § 13A05.
2. No violation of Section 13A05 of the Lobbying Disclosure Law, 65 Pa.C.S. § 13A05,
occurred in relation to the allegation that NTSAA negligently failed to timely file a
quarterly expense report for the second quarter of 2014, as any and all reportable
expenses incurred by NTSAA were reported on the second quarter 2014 expense
report filed under duplicate principal registration number P42293 on July 30, 2014.
3. Based upon the totality of the circumstances in this case, the payment to this
Commission in the amount of $500.00, representing a portion of the costs incurred
by the Commission in the investigation and enforcement of this matter, is warranted.
In Re: National Tax Sheltered Accounts : File Docket: 14-025-L
Association, : Date Decided: 5/6/15
Respondent : Date Mailed: 5/8/15
ORDER NO. 086-SL
1. No violation of Section 13A05 of Pennsylvania’s lobbying disclosure law (“Lobbying
Disclosure Law”), 65 Pa.C.S. § 13A05, occurred in relation to the allegation that
National Tax Sheltered Accounts Association, in its capacity as a principal
registered with the Pennsylvania Department of State (“Department of State”) under
principal registration number “P42037,” negligently failed to timely file a quarterly
expense report for the second quarter of 2014, as any and all reportable expenses
incurred by National Tax Sheltered Accounts Association were reported on the
second quarter 2014 expense report filed under duplicate principal registration
number P42293 on July 30, 2014.
2. To the extent it has not already done so, National Tax Sheltered Accounts
Association is directed to pay by way of certified check or money order the amount
of $500.00, representing a portion of the costs incurred by the Commission in the
investigation and enforcement of this matter, payable to the Pennsylvania State
Ethics Commission and forwarded to the Pennsylvania State Ethics Commission by
th
no later than the thirtieth (30) day after the mailing date of this Order.
3. Non-compliance with Paragraph 2 of this Order will result in the Commission
initiating appropriate enforcement action(s).
BY THE COMMISSION,
___________________________
Nicholas A. Colafella, Chair