American Jobs Creation Act of 2003

Lifetime Annuity Payout, Non-qualified Annuities, H.R.4849; S.3029 Non-qualified Deferred Compensation, H.R.4520; H.R.2896; S.2424; S.1637 Corporate Owned Life Insurance, H.R.2; H.R.1776; S.2; S.1637

Client expense: Not reported · Firm income: $2,100,000

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.2896 American Jobs Creation Act of 2003 S.1637 Jumpstart Our Business Strength (JOBS) Act

Client expense: $1,640,102 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

PL 108-357, S. 3019, S, 1637, H.R. 5395, H.R. 2896, H. Res. 830, H.Res 681: “American Jobs Creation Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at home and abroad. PL 108-311, H.R. 1308, H. Res 270, H.Res. 794: “Working Families Tax Relief Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to provide tax relief for working families, and for other purposes. Provisions related to the research and development tax credit. S. 596: "Invest in the U.S.A. Act of 2003": Legislation to amend the Internal Revenue Code of 1986 to encourage the investment of foreign earnings within the United States for productive business investments and job creation. S. 664, H.R. 463: “Investment in America Act of 2003” Legislation 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. 970; H.R. 1769: “Job Protection Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. S. 1475: “Promote Growth and Jobs in the USA Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to promote the competitiveness of American businesses, and for other purposes. S. 1637; H.R. 2896: “Corporate Tax Breaks for U.S. Manufacturers Bill” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. S. 1693: “Health Care Tax Credit Expansion Act of 2003” Legislation to amend section 35 of the Internal Revenue Code of 1986 to allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs. S. 1922, S. 1964: “American Manufacturing Jobs Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves manufacturing jobs and production activities in the United States, and for other purposes. H.R. 583: “Fair Care for the Uninsured Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and to establish State health insurance safety-net programs. H.R. 767: Invest in the U.S.A. Act of 2003" Legislation to amend the Internal Revenue Code of 1986 to encourage investing of foreign earnings within the United States for productive business purposes. H.R. 1162: “Invest in America Act of 2003” Legislation to amend the Internal Revenue Service Code of 1986 to allow a deduction for certain distributions from a controlled foreign corporation to encourage companies to invest in worker hiring and training, infrastructure investments, capital investments, financial stabilization of the company, and research and development. H.R. 1236: “Securing Access, Value, and Equality in Health Care Act” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance. H.R. 2351: “Health Savings Account Availability Act” Legislation to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 3901: Legislation to amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts. H.R. 4279, H.R. 4280, H.R. 4281, H. Res. 638: “Health Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees. Communications with Treasury Department officials regarding repatriation, and R&D tax credit issues.

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)

Nonqualified deferred compensation legislation (H.R.2896; H.R. 4520; S.2424)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

S. 1637 - The Jumpstart Our Business Strength Act H.R. 2896 - The American Jobs Creation Act S. 2610 - The United States-Australia Free Trade Implementation Act

Client expense: $40,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to stock-based compensation, including legislation regarding withholding on incentive stock option and employee stock purchase plan transactions and issues relating to deferred compensation legislation (H.R.4520; S.1637; S.2424; H.R.2896; S.697; S.206).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Pension legislation; nonqualified deferred compensation legislation (H.R.2896; H.R.4520; S.2424)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 4520 Americna Jobs Creation Act of 2004; S. 1637, Jumpstart Our Business Strength (JOBS) Act; H.R. 2896, Americna Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES

S. 1175-First-Time Homebuyers' Tax Credit Act would allow first-time homebuyers to receive a tax credit of up to $3000 for individuals or $6000 for married couples. H.R. 1336/S. 846-Mortgage Insurance Fairness Act would Amend the IRS code of 1986 to classify mortgage insurance premiums as residence interest, allowing for it to be tax deductible. H.R. 1634/S. 576- Business Property Economic Revitalization Act would shorten the tax depreciation life, on non-residential property, from 39 years to 10 years. S. 1918-Would allow money given for the purpose of downpayment assistance to qualified organizations to be considered as charitable donations on tax returns. H.R. 22-The Individual and Small Business Tax Simplification Act of 2003 would amend the IRS Code to simplify certain provisions and establish a uniform pass-thru regime. H.R. 2896/H.R. 4520-American Jobs Creation Act would reduce the depreciation period for leasehold improvements from 39 years to 15 years, extend the 50% bonus depreciation until December 2005, allow mortgage insurance payments to be deductible, allow all prepayments of Mortgage Revenue Bond backed mortgages to be reused to finance new loans, and amend Section 1031 of U.S. Tax Code (Title 26). H.R. 3521/S. 1896-Tax Relief Extension Act would extend a number of expiring tax provisions, including the Brownfield clean up deduction. S. 597-The bill would create tax incentives for property owners and landlords who made their properties more energy efficient. H.R. 666-Mortgage Cancellation Relief Act would grant relief from discharge of indebtedness rules for sales of residences. H.R. 839/S. 875/S. 198-Renewing the Dream Tax Credit Act would allow developers and envestors who construct or rehabilitate housing for low- and moderate-income families for purchase to claim a tax credit up to 50% of the cost over a five-year period. H.R. 4221-This bill would reduce the depreciation recapture tax rate from the current 25% down to 15%. S. 150/S. 2084-These bills would extend the moratorium that bars state and local governments from imposing multiple and discriminatory taxes on internet access. H.R. 4113-Would amend the Section of the IRS Tax Code governing commercial mortgage-backed securities, allowing for modifications and/or changes to be made to the properties. Treasury Department's Fiscal Year 2005 Budget proposal to "close loopholes, halt several abusive tax avoidance transactions, and simplify the tax code."

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

Government targets: Defense, Dept of (DOD), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of

H.R. 2896, American Jobs Creation Act, S. 1475 Promote Growth and Jobs in the USA Act, H.R. 1115/S. 274, Class Action Fairness Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2896, American Jobs Creation Act of 2003, provisions relating to international taxation H.R. 4520, American Jobs Creation Act of 2004, provisions relating to international taxation S. 1637, Jumpstart Our Business Strength Act, provisions relating to international taxation

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2896, American Jobs Creation Act of 2003, All provisions H.R. 1769, Jobs Protection Act of 2003, All provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Internal Use Software Tax Credit H.R. 2 - Jobs and Growth Tax Relief Reconciliation Act of 2003. Annuities fix. H.R. 8 - Death Tax Repeal Permanency Act of 2003. Estate tax. H.R. 51 - Family Heritage Preservation Act. Estate tax. H.R. 57 - Death Tax Permanency Act of 2003. Estate tax. H.R. 139 - Permanent Death Tax Repeal Act of 2003. Estate tax. H.R. 158 - To make the repeal of the estate tax permanent. Estate tax. H.R. 210 - To amend the Internal Revenue Code of 1986 to accelerate the individual income tax rate cuts made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and to make permanent all tax cuts made by that Act. Estate tax. H.R. 407 - To repeal the sunset of the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001. Estate tax. H.R. 414 - Life Insurance Employee Notification Act. The nondisclosure of employer-owned life insurance coverage of employees. H.R. 432 - To amend chapters 83 and 84 of title 5, United States Code, to provide for the indexation of deferred annuities; to provide that a survivor annuity be provided to the widow or widower of a former employee who dies after separating from Government service with title to a deferred annuity under the Civil Service Retirement System but before establishing a valid claim therefor, and for other purposes. To provide for the indexation of deferred annuities; to provide that a survivor annuity be provided to the widow or widower of a former employee who dies after separating from Government service with title to a deferred annuity under the Civil Service Retirement System but before establishing a valid claim therefor. H.R. 808 - Life Insurance Tax Simplification Act of 2003. Repealing Sections 809 and 815. H.R. 1612 - To make permanent the tax benefits enacted by the economic Growth and Tax Relief Reconciliation Act of 2001. Estate tax. H.R. 2127 - Taxpayer Savings and Employee Notification Act of 2003. Protect tax benefits relating to company-owned life insurance. H.R. 2228 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Permitting consolidated returns. H.R. 2458 - Secure Annuity Income for Life Act of 2003. To exclude from gross income a percentage of lifetime annuity payments. H.R. 2477 - To amend the Internal Revenue Code of 1986 to increase the exclusion equivalent of the unified credit allowed against the estate tax to $7,500,000 and to modify the estate tax rate schedule. Estate tax. H.R. 2480 - To amend the Internal Revenue Code of 1986 to reduce estate and gift tax rates to 30 percent, to increase the exclusion equivalent of the unified credit to $10,000,000, and to increase the annual gift tax exclusion to $50,000. Estate tax. H.R. 2481 - Estate Tax Reduction Act of 2003. Estate tax. H.R. 2502 - Estate Tax Relief Act of 2003. Estate tax. H.R. 2513 - Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003. Estate tax. H.R. 2532 - Save Social Security First Act of 2003. Estate tax. H.R. 2610 - To amend the Internal Revenue Code of 1986 to restore the estate tax and repeal the carryover basis rule, to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate. Estate tax. H.R. 2682 - Estate Tax Reduction Act of 2003. Estate tax. H.R. 2896 - American Jobs Creation Act of 2003. International issues, corporate-owned life insurance, non-qualified deferred compensation. H.R. 3521 - Tax Relief Extension Act of 2003. To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. Section 809 repeal. H.R. 4849 - the Retirement Security for Life Act of 2004, to provide a tax incentive for annuities. S. 2 - Jobs and Growth Tax Relief Reconciliation Act of 2003. Repealing Sections 809 and 815, non-qualified deferred compensation, Edwards corporate-owned life insurance amendment, annuities. S. 13 - Death Tax Fairness Act of 2003. Estate tax. S. 34 - Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act. Estate tax. S. 96 - Contract With Investors. Estate tax. S. 135 - Dayton Fair Tax Cut Act. Estate tax. S. 169 - Permanent Death Tax Repeal Act of 2003. Estate tax. S. 992 - Life Insurance Tax Simplification Act of 2003. Repealing Sections 809 and 815. S. 1054 - Jobs and Growth Tax Relief Reconciliation Act of 2003. Repealing Sections 809 and 815, non-qualified deferred compensation, Edwards corporate-owned life insurance amendment, annuities. S. 1475 - Promote Growth and Jobs in the USA Act of 2003. Competitiveness of American business, international tax issues. S. 1495 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Permitting consolidated returns. S. 1596 - Tax Relief Extension Act of 2003. To provide extensions for certain expiring provisions of the Internal Revenue Code of 1986, and for other purposes. Section 809 repeal. S. 1637 - Jumpstart Our Business Strength (JOBS) Act. To amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. National Employee Savings Trust Equity Guarantee Act - Senate Pension bill, no bill number yet.

Client expense: $5,585,576 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

S 1637 and HR 2896 net operating loss carryback

Client expense: Not reported · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

S. 592 The Save American Manufacturing Act of 2003 H.R. 3572 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contacting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003 Federal funding for infrastructure and economic development. Conformity regulations as it relates to The Clean Air Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal funding for infrastructure and economic developoment. Conformity regulations as it relates to the Clean Air Act. S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lifetime Annuity Payout, Non-Qualified Annuities. H.R.4849 Non-Qualified Deferred Compensation. H.R.4520, H.R.2896, S.2424, S.1637 Corporate Owned Life Insurance. H.R.2, H.R.1776, S.2, S.1637

Client expense: Not reported · Firm income: $2,140,000

Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of

Federal funding for infrastructure and economic developoment. Conformity regulations as it relates to the Clean Air Act. S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Pension Reform, Qualified Annuities. H.R.1776 Investment Advice. H.R.1000, H.R.2896, S.2424 Qualified Plan Asset Manager and In-House Plan Asset Manager. Cash Balance

Client expense: Not reported · Firm income: $2,140,000

Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Treasury, Dept of

Federal funding for infrastructure and economic developoment. Conformity regulations as it relates to the Clean Air Act. S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal funding for infrastructure and economic developoment. Conformity regulations as it relates to the Clean Air Act. S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal funding for infrastructure and economic developoment. Conformity regulations as it relates to the Clean Air Act. S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003 Federal funding for infrastructure and economic development. Conformity regulations as it relates to The Clean Air Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1637- Jumpstart Our Business Strength Act H.R. 2896- American Job Creation Act of 2003

Client expense: $480,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Federal funding for infrastructure and economic developoment. Conformity regulations as it relates to the Clean Air Act. S. 592 The Save American Manufacturing Act of 2003 H.R. 3762 AGOA III Act H.R. 1829 Federal Prison Industries Competition in Contracting Act of 2003 H.R. 2896 The American Jobs Creation Act of 2003

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Nonqualified deferred compensation legislation (H.R.2896; H.R. 4520; S.2424).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.2896 American Jobs Creation Act of 2003 S.1637 Jumpstart Our Business Strength (JOBS) Act

Client expense: $1,958,138 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2896, American Jobs Creation Act of 2003, provisions relating to international taxation H.R. 4520, American Jobs Creation Act of 2004, provisions relating to international taxation S. 1637, Jumpstart our Business Strength Act, provisions relating to international taxation

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 596, H.R. 767: "Invest in the U.S.A. Act of 2003: "Homeland Investment Act of 2003" Legislation to amend the Internal Revenue Code of 1986 to encourage the investment of foreign earnings within the United States for productive business investments and job creation. S. 664, H.R. 463: “Investment in America Act of 2003” Legislation 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. 970; H.R. 1769: “Job Protection Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. S. 1475: “Promote Growth and Jobs in the USA Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to promote the competitiveness of American businesses, and for other purposes. S. 1637; H.R. 2896: “Corporate Tax Breaks for U.S. Manufacturers Bill” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. S. 1693: “Health Care Tax Credit Expansion Act of 2003” Legislation to amend section 35 of the Internal Revenue Code of 1986 to allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs. S. 1922, S. 1964: “American Manufacturing Jobs Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves manufacturing jobs and production activities in the United States, and for other purposes. H.R. 583: “Fair Care for the Uninsured Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and to establish State health insurance safety-net programs. H.R. 1162: “Invest in America Act of 2003” Legislation to amend the Internal Revenue Service Code of 1986 to allow a deduction for certain distributions from a controlled foreign corporation to encourage companies to invest in worker hiring and training, infrastructure investments, capital investments, financial stabilization of the company, and research and development. H.R. 1177 Legislation to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 1236: “Securing Access, Value, and Equality in Health Care Act” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance. H.R. 2351: “Health Savings Account Availability Act” Legislation to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 3901: Legislation to amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts. H.R. 4279, H.R. 4280, H.R. 4281, H. Res. 638: “Health Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.

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)

Pension legislation; nonqualified deferred compensation legislation (H.R.2896; H.R. 4520; S.2424).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 596, H.R. 767: "Invest in the U.S.A. Act of 2003: "Homeland Investment Act of 2003" Legislation to amend the Internal Revenue Code of 1986 to encourage the investment of foreign earnings within the United States for productive business investments and job creation. S. 664, H.R. 463: “Investment in America Act of 2003” Legislation 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. 970; H.R. 1769: “Job Protection Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. S. 1475: “Promote Growth and Jobs in the USA Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to promote the competitiveness of American businesses, and for other purposes. S. 1637; H.R. 2896: “Corporate Tax Breaks for U.S. Manufacturers Bill” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. S. 1693: “Health Care Tax Credit Expansion Act of 2003” Legislation to amend section 35 of the Internal Revenue Code of 1986 to allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs. S. 1922, S. 1964: “American Manufacturing Jobs Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves manufacturing jobs and production activities in the United States, and for other purposes. H.R. 583: “Fair Care for the Uninsured Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and to establish State health insurance safety-net programs. H.R. 1162: “Invest in America Act of 2003” Legislation to amend the Internal Revenue Service Code of 1986 to allow a deduction for certain distributions from a controlled foreign corporation to encourage companies to invest in worker hiring and training, infrastructure investments, capital investments, financial stabilization of the company, and research and development. H.R. 1177 Legislation to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 1236: “Securing Access, Value, and Equality in Health Care Act” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance. H.R. 2351: “Health Savings Account Availability Act” Legislation to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 3901: Legislation to amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts. H.R. 4279, H.R. 4280, H.R. 4281, H. Res. 638: “Health Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.

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. 1637 The Jumpstart Our Business Strength Act H.R. 2896 The American Job Creation Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 785/HR 1671 Cooperative Dividend Equity Act HR 2896 American Jobs Creation Act of 2003 S. 1637/HR 4520 JOBS Bill S. 2095/HR 6 Energy Policy Act of 2003 S.665 Tax Empowerment and Relief for Farmers and Fishermen Act HR 3108 Pension Bill HR 878 Armed Forces Tax Fariness Act of 2003 HR 1308 Tax Relief, Simplification, and Equity Act of 2003 HR 2 Jobs and Growth Tax Relief Reconciliation Act of 2003 S. 2761 HIRE Act

Client expense: $358,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 785/HR 1671 Cooperative Dividend Equity Act HR 2896 American Jobs Creation Act of 2003 S. 1637/HR 4250 JOBS Bill S. 2095/HR 6 Energy Policy Act of 2003 S. 665 Tax Empowerment and Relief for Farmers and Fishermen Act HR 3108 Pension Bill HR 878 Armed Forces Tax Fairness Act of 2003 HR 1308 Tax Relief, Simplification, and Equity Act of 2003 HR 2 Jobs and Growth Tax Relief Reconciliation Act of 2003 S. 2761 HIRE Act

Client expense: $358,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1175-First-Time Homebuyers' Tax Credit Act would allow first-time homebuyers to receive a tax credit of up to #3000 for individuals or $6000 for married couples. S. 1175 allows individuals or couples in the 25% or lower tax brackets to take a tax credit on the purchase of their principal residence. H.R. 1336/S. 846-Mortgage Insurance Fairness Act would Amend the IRS code of 1986 to classify mortgage insurance premiums as residence interest, allowing for it to be tax deductible. H.R. 1634/S. 576-Business Property Economic Revitalization Act would shorten the tax depreciation life, on non-residential property, from 39 years to 10 years. S. 1918-would allow money given for the purpose of downpayment assistance to qualified organizations to be considered as charitable donations on tax returns. H.R. 22-The Individual and Small Business Tax Simplification Act of 2003 would amend the IRS Code to simplify certain provisions and establish a uniform pass-thru regime. H.R. 2896/H.R. 4520-American Jobs Creation Act would reduce the depreciation period for leasehold improvements from 39 years to 15 years, and extend the 50% bonus depreciation until December 2005. H.R. 3521/S. 1896-Tax Relief Extension Act would extend a number of expiring tax provisions, including the brownfield clean up deduction. S. 597-The bill would create tax incentives for property owners and landlords who made their properties more energy efficient. H.R. 666-Mortgage Cancellation Relief Act would grant relief from the discharge of indebtedness rules for sales of residences. H.R. 839/S. 875/S. 198-REnewing the Dream Tax Credit Act would allow developers and investors who construct or rehabilitate housing for low- and moderate-income families for purchase to claim a tax credit up to 50% of the cost over a five-year period. H.R. 4221-This bill would reduce the depreciation recapture tax rate from the current 25% down to 15%. S. 150/S. 2084-These bills would extend the moratorium that bars state and local governments from imposing multiple and discriminatory taxes on internet access. Treasury Department's Fiscal Year 2005 Budget proposal to "close loopholes, halt several abusive tax avoidance transactions, and simplify the tax code."

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

Government targets: Defense, Dept of (DOD), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of

HR 2896 and S1637 - net operating loss carryback

Client expense: Not reported · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, U.S. Agency for International Development (USAID)

H.R. 975 Bamkruptcy overhaul Accounting Reform Legislation H.R. 2896, H.R. 1769, S.1637 - Corporate Tax Overhaul

Client expense: $100,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, State, Dept of (DOS), White House Office

S. 785/ HR 1671 Cooperative Dividend Equity Act HR 2896 American Jobs Creation Act of 2003 S. 1637 JOBS Bill HR 6 Energy Omnibus Bill S. 665 Tax Empowerment and Relief for Farmers and Fishermen Act HR. 3108 Pension Bill

Client expense: $358,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2 - Jobs and Growth Tax Relief Reconciliation Act of 2003. Annuities fix. H.R. 8 - Death Tax Repeal Permanency Act of 2003. Estate tax. H.R. 51 - Family Heritage Preservation Act. Estate tax. H.R. 57 - Death Tax Permanency Act of 2003. Estate tax. H.R. 139 - Permanent Death Tax Repeal Act of 2003. Estate tax. H.R. 158 - To make the repeal of the estate tax permanent. Estate tax. H.R. 210 - To amend the Internal Revenue Code of 1986 to accelerate the individual income tax rate cuts made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and to make permanent all tax cuts made by that Act. Estate tax. H.R. 407 - To repeal the sunset of the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001. Estate tax. H.R. 414 - Life Insurance Employee Notification Act. The nondisclosure of employer-owned life insurance coverage of employees. H.R. 432 - To amend chapters 83 and 84 of title 5, United States Code, to provide for the indexation of deferred annuities; to provide that a survivor annuity be provided to the widow or widower of a former employee who dies after separating from Government service with title to a deferred annuity under the Civil Service Retirement System but before establishing a valid claim therefor, and for other purposes. To provide for the indexation of deferred annuities; to provide that a survivor annuity be provided to the widow or widower of a former employee who dies after separating from Government service with title to a deferred annuity under the Civil Service Retirement System but before establishing a valid claim therefor. H.R. 808 - Life Insurance Tax Simplification Act of 2003. Repealing Sections 809 and 815. H.R. 1612 - To make permanent the tax benefits enacted by the economic Growth and Tax Relief Reconciliation Act of 2001. Estate tax. H.R. 2127 - Taxpayer Savings and Employee Notification Act of 2003. Protect tax benefits relating to company-owned life insurance. H.R. 2228 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Permitting consolidated returns. H.R. 2458 - Secure Annuity Income for Life Act of 2003. To exclude from gross income a percentage of lifetime annuity payments. H.R. 2477 - To amend the Internal Revenue Code of 1986 to increase the exclusion equivalent of the unified credit allowed against the estate tax to $7,500,000 and to modify the estate tax rate schedule. Estate tax. H.R. 2480 - To amend the Internal Revenue Code of 1986 to reduce estate and gift tax rates to 30 percent, to increase the exclusion equivalent of the unified credit to $10,000,000, and to increase the annual gift tax exclusion to $50,000. Estate tax. H.R. 2481 - Estate Tax Reduction Act of 2003. Estate tax. H.R. 2502 - Estate Tax Relief Act of 2003. Estate tax. H.R. 2513 - Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003. Estate tax. H.R. 2532 - Save Social Security First Act of 2003. Estate tax. H.R. 2610 - To amend the Internal Revenue Code of 1986 to restore the estate tax and repeal the carryover basis rule, to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate. Estate tax. H.R. 2682 - Estate Tax Reduction Act of 2003. Estate tax. H.R. 2896 - American Jobs Creation Act of 2003. International issues, corporate-owned life insurance, non-qualified deferred compensation. H.R. 3521 - Tax Relief Extension Act of 2003. To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. Section 809 repeal. S. 2 - Jobs and Growth Tax Relief Reconciliation Act of 2003. Repealing Sections 809 and 815, non-qualified deferred compensation, Edwards corporate-owned life insurance amendment, annuities. S. 13 - Death Tax Fairness Act of 2003. Estate tax. S. 34 - Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act. Estate tax. S. 96 - Contract With Investors. Estate tax. S. 135 - Dayton Fair Tax Cut Act. Estate tax. S. 169 - Permanent Death Tax Repeal Act of 2003. Estate tax. S. 992 - Life Insurance Tax Simplification Act of 2003. Repealing Sections 809 and 815. S. 1054 - Jobs and Growth Tax Relief Reconciliation Act of 2003. Repealing Sections 809 and 815, non-qualified deferred compensation, Edwards corporate-owned life insurance amendment, annuities. S. 1475 - Promote Growth and Jobs in the USA Act of 2003. Competitiveness of American business, international tax issues. S. 1495 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Permitting consolidated returns. S. 1596 - Tax Relief Extension Act of 2003. To provide extensions for certain expiring provisions of the Internal Revenue Code of 1986, and for other purposes. Section 809 repeal. S. 1637 - Jumpstart Our Business Strength (JOBS) Act. To amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. National Employee Savings Trust Equity Guarantee Act - Senate Pension bill, no bill number yet.

Client expense: $3,552,510 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

68 Fed. Reg. 70,388 Investment Company Act, proposed amendments H.R. 1776 Portman-Cardin Pension Reform Bill H.R. 2036 Social Security Number Privacy and Identity Theft Prevention Act of 2001 H.R. 2673 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2896 American Jobs Creation Act of 2003, Sec. 1091, 1092, 1093 H.R. 2989 Transportation/Treasury Appropriations Bill H.R. 3108 Pension Stability Act H.R. 3521 Tax Relief Extension Act of 2003 H.R. 3574 Stock Option Accounting Reform Act JCX-78-03 National Employee Savings and Trust Equity Guarantee Act S. 1890 Stock Option Accounting Reform Act Section 645 EGTRRA, Annuity Start Date

Client expense: $180,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Congressional Budget Office (CBO), Council of Economic Advisers (CEA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Trade Commission (FTC), Government Accountability Office (GAO), 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, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 767, Homeland Investment Act H.R. 2896, American Jobs Creation Act Free Trade Agreement for Morocco Foreign Affairs Reauthorization Legislation

Client expense: $100,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, State, Dept of (DOS), White House Office

HR1206 Prohibition on United Nations Taxation Act of 2003 (reporting of deposit income of non-resident aliens); HR2 Jobs and Growth Act of 2003 (dividend taxation); S2 Jobs and Growth Act of 2003 (dividend taxation); S1637 Jump Start our Business Strength Act (earnings stripping and repatriation of dividends earned in foreign Cos.); HR 2896 American Jobs Creation Act of 2003 (earnings stripping)

Client expense: $140,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, Vice President of the U.S., White House Office

Issues relating to pension, retirement, and health plans, including pension reform legislation (H.R. 1776; H.R.1000); The National Employee Savings and Trust Equity Guaranty Act ("NESTEG"); retiree health account proposals (H.R.1); and nonqualified deferred compensation legislation (H.R.2896; "NESTEG").

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax and employee benefits issues, including legislation on nonqualified deferred compensation legislation (H.R. 2896; The National Employee Savings and Trust Equity Guarantee Act).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE