Broad-Based Stock Option Plan Transparency Act of 2003

Potential legislation relating to the rules of procedure, or the technical projects, of the Financial Accounting Standards Board, including the following : H.R. 1372, The Broad-Based Stock Option Plan Transparency Act of 2003 S. 979, The Broad-Based Stock Option Plan Transparency Act of 2003 H.R. 3574, The Stock Option Accounting Reform Act S. 1890, The Stock Option Accounting Reform Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 979, H.R. 1372: “Broad-Based Stock Option Plan Transparency Act of 2003” Legislation to direct the Securities and Exchange Commission to require enhanced disclosures of employee stock options, to require a study on the economic impact of broad-based employee stock option plans, and for other purposes. S. 1890, H.R. 3574, H. Res.725: “Stock Option Accounting Reform Act” Legislation to require the mandatory expensing of stock options granted to executive officers, and for other purposes. S. 4208: “Executive Stock Option Profit Recapture Act” Legislation to discourage the abuse of stock options by executives of public companies by preventing unjust enrichment through the recapture of profits when shareholders suffer losses.

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

S. 979, H.R. 1372: “Broad-Based Stock Option Plan Transparency Act of 2003” Legislation to direct the Securities and Exchange Commission to require enhanced disclosures of employee stock options, to require a study on the economic impact of broad-based employee stock option plans, and for other purposes. S. 1890, H.R. 3574, H. Res.725: “Stock Option Accounting Reform Act” Legislation to require the mandatory expensing of stock options granted to executive officers, and for other purposes. S. 4208: “Executive Stock Option Profit Recapture Act” Legislation to discourage the abuse of stock options by executives of public companies by preventing unjust enrichment through the recapture of profits when shareholders suffer losses.

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

HR 3547; HR 1372; HR 4714; HR 3108;

Client expense: $750,000 · Firm income: Not reported

HR 2351 A bill to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts HR 463 To amend the Internal REvenue Code of 1986 to permanently extend the research credit to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses S 664 To amend the Internal REvenue Code of 1986 to permanently extend the research credit to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses HR 2896 The American Jobs Creation Act of 2003 - international tax and R&D sections S 1475 Promote Growth and Jobs in the USA Act of 2003 - international tax and R&D sections HR 49 Internet Tax Nondiscrimination Act S 150 Internet Tax Nondiscrimination Act S 52 Internet Tax Nondiscrimination Act HR 1481 Internet Growth and Freedom Act of 2003 HR 2 Jobs and Growth Tax Relief Reconciliation Act of 2003 - depreciation section S. 2 Jobs and Growth Tax Act of 2003 - depreciation section HR 1372 Broad-based Stock Option Plan Transparency Act of 2003 S.979 Broad-based Stock Option Plan Transparency Act of 2003 S 182 Ending the Double Standard for Stock Options HR 1000 Pension Security Act of 2003 HR 1776 Pension Preservation and Savings Expansion Act of 2003

Client expense: $1,556,249 · Firm income: Not reported

HR 3108, Pension Stability Act. HR 2896, American Jobs Creation Act. HR 3574 and S. 1890, Stock Option Accounting Reform Act. S. 979 and HR 1372, Broad Based Stock Option Plan Transparnecy Act

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Disclosure of Information regarding Employee Stock Options: HR 1372 and S 979 Requiring mandatory expensing of stock options to executive officers: HR 3574 and S 1890

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Potential legislation relating to the rules of procedure, or the technical projects, of the Financial Accounting Standards Board, including the following : H.R. 1372, The Broad-Based Stock Option Plan Transparency Act of 2003 S. 979, The Broad-Based Stock Option Plan Transparency Act of 2003

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Potential legislation relating to the rules of procedure, or the technical projects, of the Financial Accounting Standards Board, including the following : H.R. 1372, The Broad-Based Stock Option Plan Transparency Act of 2003 S. 979, The Broad-Based Stock Option Plan Transparency Act of 2003

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 181: “Stock Option Accounting Review Act” Legislation to require a review of accounting treatment of stock option plans, and the establishment of an appropriate stock option accounting principle within 1 year S. 979, H.R. 1372: “Broad-Based Stock Option Plan Transparency Act of 2003” Legislation to direct the Securities and Exchange Commission to require enhanced disclosures of employee stock options, to require a study on the economic impact of broad-based employee stock option plans, and for other purposes. H.R. 1397: “Employee Benefits Protection Act of 2003” Legislation to amend the Employee Retirement Income Security Act of 1974 to ensure that employees are not improperly disqualified from benefits under pension plans and welfare plans based on the misclassification or reclassification of their status.

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), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Disclosure of information regarding Employee Stock Options: HR 1372 and S 979

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1372, Broad-Based Stock Option Plan Transparency Act of 2003; S 979, Broad-Based Stock Option Plan Transparency Act of 2003; S 690, Prevention of Stock Option Abuse Act of 2003; S 182, Ending the Double Standard for Stock Options Act; HR 626, Ending the Double Standard for Stock Options Act.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2706, To clarify treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns. H.R. 1372, To direct the Securities and Exchange Commission to require enhanced disclosures of employee stock. S. 1331, A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns. S. 1264, A bill to reauthorize the FCC, and for other purposes. S. 979, A bill to direct the Securities and Exchange Commission to require enhanced disclosures of employee stock options, to require a study on the economic impact of broad-based employee stock option plans, and for other purposes. Any legislation pertaining to P.L. -104-104

Client expense: Not reported · Firm income: $60,000

Government targets: Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, Small Business Administration (SBA)