Safeguarding America's Retirement Act of 2002

Advertising Expense Deduction (S.2486) Alternative Minimum Tax (H.R.437), Group Legal Services Income Exclusion (H.R.1434, S.654), International Tax Simplification (H.R. 4047, Pension Reform (S. 1838, S. 1921, H.R. 3677, H.R. 3669, H.R.3509, H.R. 3622, H.R. 3623, H.R. 3762) Research & Dev. Tax Credit (H.R. 5658), Stock Option Tax Deduction (S. 1940) Tax Incentives for Advanced Technology Vehicles-Clean Efficient Automobiles Resulting from Advanced Car Technologies Act (CLEAR Act), (H.R. 1864, S. 760, H.R. 4 Securing America's Future) Tax Treaties including Mandatory Binding Arbitration Transportation/Motor Fuel Tax

Client expense: $3,720,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Maritime Commission, Federal Railroad Administration, Federal Reserve System, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Natl Science Foundation (NSF), Natl Transportation Safety Board (NTSB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 333 Bankruptcy Reform Act of 2001; §224. H.R.1026 Increased IRAs for All Act of 2001 H.R.1487 AMT Relief for ISOs; entire bill. H.R.2036 Social Security Number Privacy and Identity Theft Prevention Act of 2001 H.R.2269 Retirement Security Advice Act of 2001; entire bill. H.R.2282 Preservation of Civil Rights Protections Act of 2001; entire bill. H.R.2558 Teacher Voluntary Early Retirement Act of 2001; entire bill. H.R.2695 Treatment of ISOs and ESPPs; entire bill. H.R.2794 AMT Relief for ISOs, entire bill. H.R.2884 Victims of Terrorism Tax Relief Act of 2001; Title I. H.R.2968 Aviation Employee Assistance Relief Act of 2001; entire bill. H.R.3090 Economic Security and Recovery Act of 2001; Title III. H.R.3463 The Pension Protection Act; entire bill. H.R.3488 Retirement Opportunity Expansion Act of 2001; entire bill. H.R.3509 Retirement Account Protection Act of 2001; entire bill. H.R.3622 Emergency Worker and Investor Protection Act of 2002 all H.R.3623 Employee Savings Protection Act of 2002; all H.R.3640 Pension Protection adn Diversification Act of 2002; all H.R.3642 401(k) Right to Know Act of 2002, all H.R.3677 Safeguarding America's Retirement Act of 2002; all H.R.3669 Employee Retirement Savings Bill of Rights; all H.R.3762 Pension Security Act of 2002; all H.R.3657 Employee Pension Freedom Act of 2002; all H.R.3763 Sarbanes0Oxley Act of 2002; all H.R.5242 Workplace Stock Options Act of 2002; all H.R.4931 Retirement Savings Security Act of 2002; all S. 220 Bankruptcy Reform Act of 2001; §224. S. 848 The Social Security Misuse Prevention Act of 2001; entire bill. S.1055 The Privacy Act of 2001; Titles II, IV. S.1142 AMT Relief for ISOs; entire bill. S.1383 Treatment of ISOs and ESPPs; entire bill. S.1677 Independent Investment Advice Act of 2001; entire bill. S.1838 Pension Protection and Diversification Act of 2001; entire bill. S.1971 National Employee Savings and Trust Equity Guarantee Act; all S.1992 Protecting America's Pensions Act of 2002; all S.2190 Worker Investment and Retirement Education Act of 2002; all S.1969 Pension Security Act of 2002; all S.1921 Pension Plan Protection Act; all S.2740 FY03 Treasury-General Government Appropriations Bill; all S.2766 FY03 Labor-HHS-Education Appropriations Bill; all S.2707 The Women's Pension Protection Act of 2002, all S.2460 Shareholder Bill of Rights; all

Client expense: $360,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Council of Economic Advisers (CEA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension & Welfare Benefits Administration, Pension Benefit Guaranty Corporation (PBGC), SENATE, Treasury, Dept of

S. 2460: "Shareholder Bill of Rights Act" Legislation to guarantee persons who invest in publicly held companies accurate information about the financial condition of such companies so they can make fully informed investment decisions, to increase the independence of the Financial Accounting Standards Board, and for other purposes. H.R. 3622: "Emergency Worker and Investor Protection Act of 2002" Legislation to amend the Internal Revenue Code of 1986 to extend the golden parachute excise tax to sales of company stock by corporate insiders occurring when the company prevents rank-and-file employees from selling company stock held in their 401(k) plan, and to ensure more accurate reporting of liabilities to workers and shareholders. S. 1838, H.R. 3640, H.R. 3692: "Pension Protection and Diversification Act of 2001" Legislation to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to ensure that individual account plans. S. 1921: "Pension Plan Protection Act" Legislation to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide greater protection of workers' retirement plans, to prohibit certain activities by persons providing auditing services to issuers of public securities, and for other purposes. S. 1969. S. 1992, H.R. 2269, H.R. 3669, H.Res. 386, H.R. 3762: "Pension Security Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to provide additional protections to participants and beneficiaries in individual account plans from excessive investment in employer securities and to promote the provision of retirement investment advice to workers managing their retirement income assets, and to amend the Securities Exchange Act of 1934 to prohibit insider trades during any suspension of the ability of plan participants or beneficiaries to direct investment away from equity securities of the plan sponsor. S. 1971: "National Employee Savings and Trust Equity Guarantee Act" Legislation to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to protect the retirement security of American workers by ensuring that pension assets are adequately diversified and by providing workers with adequate access to, and information about, their pension plans, and for other purposes. S. 2087 Legislation to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for the provision of independent investment advice to employees. H.R. 3463: "Pension Protection Act" Legislation to amend the Internal Revenue Code of 1986 to provide protections for participants in cash or deferred arrangements under section 401(k) with respect to the acquisition and holding of employer securities. H.R. 3509: "Pension Protection Bill" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to provide additional fiduciary protections for participants and beneficiaries under employee stock ownership plans with respect to lockdowns placed on plan assets. H.R. 3677: "Safeguarding America's Retirement Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to provide new protections under applicable fiduciary rules for participants and beneficiaries under 401(k) plans and to provide for 3-year vesting of elective deferrals under such plans. H.R. 4075: "Ending the Double Standard for Stock Options Act" Legislation to amend the Internal Revenue Code of 1986 to provide that corporate tax benefits from stock option compensation expenses are allowed only to the extent such expenses are included in a corporation's financial statements. S. 1919: "Retirement Security Protection Act of 2002" Legislation to amend the Employee Retirement Income Security Act of 1974 to provide for improved disclosure, diversification, account access, and accountability under individual account plans. S. 2032: "Investor-Employees Need Financial Facts and Options for Responsible Retirement Plan Management Act of 2002" Legislation to amend the Employee Retirement Income Security Act of 1974 to provide for improved disclosure, diversification, account access, and accountability under individual account plans. H.R. 3623: "Employee Savings Protection Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants and beneficiaries to act contrary to their own best interest in controlling the assets in their own accounts, and to amend title 11 of the United States Code to protect claims based on such misrepresentations. H.R. 3642: "401(k) Pension Right to Know Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to require plan administrators of 401(k) plans to provide semiannual reports to participants and beneficiaries fully and accurately disclosing the financial health of the plan sponsor and promoting diversification of investment of their plan assets. H.R. 3657: "Employee Pension Freedom Act of 2002" Legislation to amend the Employee Retirement Income Security Act of 1974 to provide for improved disclosure, diversification, account access, and accountability under individual account plans. H.R. 3840: "Inside Stock Sales Employee Notification Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to provide for timely notification of plan participants and beneficiaries whose individual accounts hold employer securities of insider trading in employer securities.

Client expense: Not reported · Firm income: $80,000

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)