To eliminate the fees associated with Forest Service special use permits authorizing a church to use structures and improvements on National Forest System lands for religious or educational purposes.

Bills: HR 4840, Retirement Securities Act; HR 743, Social Security Protection Act; HR 819, Retirement Security for Life Act; HR 2830, Pension Protection Act; H. Con. Res. 95 (social security); S. Con. Res. 18 (social security); S. 1783, Pension Security and Transparency Act. Congressional Issues: Permanence of 529 plans; Retirement Savings Initiatives; ERISA Modernization. Executive Branch Actions: Exemption from bonding requirements of Section 412 of ERISA; Agency cross-trading restrictions under ERISA; Affiliated transactions under ERISA; Interpretations of Section 404(c) of ERISA; Administration’s FY 2005 budget – LSA, Retirement Savings Account, ERSA; Retirement plan expenses; Regulations under EGTRRA – IRA, pension, and education savings accounts and 529 plans; Application of IRS regulations 2001-14, -72 and -73 to stock options; Education savings: IRS regulations 2001-73 and 2001-81; Initiatives in response to the collapse of Enron and the impact of bankruptcy on 401(k) plans invested in company stock; IRS Plan Determination Letter – Request for information on reforms to the process for obtaining a determination letter for employer-sponsored retirement plans; Regulation of qualified tuition plans, disclosure issues and other sales practice guidance; SEC task force on 529 plans; Proposed rules for late-trading and market timing; Treasury budget proposals clarifying designated beneficiary for 529 plans; DOL reporting for Form LM-10 (payments to union officials); Request for guidance on 409A deferred compensation rules; Revenue ruing request on asset-based fees for retirement plan accounts.

Client expense: Not reported · Firm income: $2,352,673

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), State Justice Institute, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office