Permanent Death Tax Repeal Act of 2009

H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R.4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Lame Duck Tax Bill) Issue: revenue offsets H.R.5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R.5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R.6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: taxation as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.3664 - Title: Family Farm Estate Tax Deferral Act of 2010 Issue: estate tax as it effects life insurance. H.R.6538 : Permanent Tax Relief Act Issue: estate tax as it effects life insurance. S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. S.3795 - Title: TAX GAP Act of 2010 Issue: taxation of life insurance companies. Financial Crisis Responsibility Fee/Bank Tax (not introduced) - To assess a fee or tax on financial services companies to repay TARP or other purposes. Issue: taxation of life insurance companies. TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax as it effects life insurance. H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance. H.R.5764 - Title: Responsible Estate Tax Act Issue: estate tax as it effects life insurance. H.R.6415 : Title: Tax Relief Certainty Act Issue: estate tax as it effects life insurance. H.R.6522 : End Tax Uncertainty Act Issue: estate tax as it effects life insurance. No bill number - Restoring American Financial Stability Act of 2010 (Title XVI). Issue: derivatives tax.

Client expense: $1,631,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax- S. Con. Res. 13; H.R. 1960- Permanent Death Tax Repeal Act; S. 722 Taxpayer Certainty & Relief Act. LIFO Inventory Accounting; Beverage Taxes; H.R. 5297 Small Business Job Act; Extension of 2001 and 2003 Tax Cuts; H.R. 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act.

Client expense: $45,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $13,310

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Medicare Payment Advisory Commission (MedPAC), Office of Management & Budget (OMB), SENATE, White House Office

HR 5141; HR 5982; S 3578 - repeal onerous new requirements for filing on 1099 forms; strongly support these repeal efforts HR 436, HR 498, HR 1960, HR 1986, HR 2023, HR 2658, HR 3463,HR 3841, HR 3905, HR 4015, HR 4035, HR 4154, HR 5475, S 722, S 2784, and S 3533 - various bills to extend, repeal, or make changes to the federal estate tax; Issue: need for certainty for our customers re the estate tax HR 4583 - Tax Relief, UI Reauthorization and Job Creation Act of 2010; issues; estate tax clarity, various tax extenders for businesses, repeal of S. 9006 (1099 reporting requirement) HR 5297 - Small business Jobs Act; Issue - unsuccessful attempt to repeal 1099 reporting provision by amendment HR 3424 - Disallow deduction for non-taxed reinsurance premiums; Issue: impact on reinsurance market

Client expense: $50,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 2748, Retirement Security Needs Lifetime Pay Act; H.R. 436, Certain Estate Tax Relief Act; H.R.1250, "Public Good IRA Rollover Act"; H.R.1960, "Permanent Death Tax Repeal Act"; H.R.1986, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001; H.R.2023, Sensible Estate Tax Act; H.R.4126, Retirement Fairness Act; H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009 H.R.498, Capital Gains and Estate Tax Relief Act; S. 2784, A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; S.1007, Excessive Pay Capped Deduction Act S.651, NQDC/Compensation Fairness Act,; S.722, Taxpayer Certainty and Relief Act; S.765, Amend the IRC of 1986 to allow Treasury to not impose penalties for failure to disclose reportable transactions when there is reasonable cause for such a failure. S.864, Public Good IRA Rollover Act; S. 3533, Responsible Estate Tax Act of 2010 S. 5297, Small Business Jobs Act of 2010 H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 H.R. 5475, The Family Farm Estate Tax Relief Act of 2010 H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5486, Small Business Jobs Tax Relief Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 651 Compensation Fairness Act H.R. 3669 Employer-Owned Life Insurance Limitation Act S. 3786, The Fair Playing Field Act of 2010 H.R. 6128, Fair Playing Field Act of 2010 S. 3773, Tax Hike Prevention Act of 2010

Client expense: $576,337 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $176,190 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

Estate Tax Reform - HR 96, HR 173, HR 436, HR 1763, HR 1960 and HR 4154 - Worked on legislation dealing with estate tax reform. 1099 Reform - Worked on legislation to reform 1099 reporting requirements.

Client expense: $229,762 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

Estate Tax- S. Con. Res. 13; H.R. 1960- Permanent Death Tax Repeal Act; S. 722 Taxpayer Certainty & Relief Act. LIFO Inventory Accounting; Beverage Taxes; H.R. 5297 Small Business Job Act; Extension of 2001 and 2003 Tax Cuts

Client expense: $50,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4173 - Title: Restoring American Financial Stability Act of 2010 (Title XVI) H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R.5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R.5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R.6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: taxation as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. S.3795 - Title: TAX GAP Act of 2010 Issue: taxation of life insurance companies. Financial Crisis Responsibility Fee/Bank Tax (not introduced) - To assess a fee or tax on financial services companies to repay TARP or other purposes. Issue: taxation of life insurance companies. TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax as it effects life insurance. H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance. H.R.5764 - Title: Responsible Estate Tax Act Issue: estate tax as it effects life insurance. S.3664 - Title: Family Farm Estate Tax Deferral Act of 2010 Issue: estate tax as it effects life insurance.

Client expense: $1,664,721 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $13,695

Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

HR 3424 - Disallow deduction for non-taxed reinsurance premiums; Issue: impact on reinsurance market HR 436, HR 498, HR 1960, HR 1986, HR 2023, HR 2658, HR 3463,HR 3841, HR 3905, HR 4015, HR 4035, HR 4154, HR 5475, S 722, S 2784, and S 3533 - various bills to extend, repeal, or make changes to the federal estate tax; Issue: need for certainty for our customers re the estate tax HR 3399 - Consolidated Returns; Issue: need to permit consolidation of tax returns for life and non-life insurance companies HR 5141; HR 5982; S 3578 - repeal onerous new requirements for filing on 1099 forms; strongly support these repeal efforts HR 2748/S 1297 - Retirement Security Needs Lifetime Pay Act; Issue: use tax code to encourage lifetime income payments

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $172,523 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 2748, Retirement Security Needs Lifetime Pay Act; H.R. 436, "Certain Estate Tax Relief Act"; H.R.1250, "Public Good IRA Rollover Act"; H.R.1960, "Permanent Death Tax Repeal Act"; H.R.1986, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001; H.R.2023, Sensible Estate Tax Act; H.R.4126, Retirement Fairness Act; H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009 H.R.498, Capital Gains and Estate Tax Relief Act; S. 2784, A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; S.1007, Excessive Pay Capped Deduction Act S.651, NQDC/Compensation Fairness Act,; S.722, Taxpayer Certainty and Relief Act; S.765, Amend the IRC of 1986 to allow Treasury to not impose penalties for failure to disclose reportable transactions when there is reasonable cause for such a failure. S.864, Public Good IRA Rollover Act; S. 3533, Responsible Estate Tax Act of 2010 S. 5297, Small Business Jobs Act of 2010 H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 H.R. 5475, The Family Farm Estate Tax Relief Act of 2010 H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5486, Small Business Jobs Tax Relief Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 651 Compensation Fairness Act H.R. 2748 Retirement Security Needs Lifetime Pay Act of 2009 H.R. 3669 Employer-Owned Life Insurance Limitation Act

Client expense: $608,081 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax- S. Con. Res. 13; H.R. 1960- Permanent Death Tax Repeal Act; S. 722 Taxpayer Certainty & Relief Act. LIFO Inventory Accounting; Beverage Taxes.

Client expense: $115,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

Estate Tax Reform - HR 96, HR 173, HR 436, HR 1763, HR 1960 and HR 4154 - Worked on legislation dealing with estate tax reform.

Client expense: $115,101 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4173 - Title: Restoring American Financial Stability Act of 2010 (Title XVI) H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: tax as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. Issue: Independent contractors. Financial Crisis Responsibility Fee (not introduced) - To assess a fee or tax on financial services companies to repay TARP. TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance.

Client expense: $2,316,895 · Firm income: Not reported

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

HR 2748/S 1297 - Retirement Security Needs Lifetime Pay Act; Issue: use tax code to encourage lifetime income payments HR 436, HR 498, HR 1960, HR 1986, HR 2023, HR 2658, HR 3463,HR 3841, HR 3905, HR 4015, HR 4035, HR 4154, HR 5475, S 722, S 2784, and S 3533 - various bills to extend, repeal, or make changes to the federal estate tax; Issue: need for certainty for our customers re the estate tax HR 3399 - Consolidated Returns; Issue: need to permit consolidation of tax returns for life and non-life insurance companies

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $14,520

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

Defense of 1996 Defense of Marriage Act (DOMA) Defense of 1993 law signed by President Clinton banning open homosexuals in the military. Support for amendment preventing tax dollars from being used for abortions in Democrat Health Care bill, H.R. 3962. Support for Motion to Instruct Conferees to remove Hate Crimes language from the Defense Authorization conference report Opposition to anti-family, Consolidated Appropriations Act for FY 2010", H.R. 3288 which attacked American family values and American culture Opposition to the Financial Services Appropriations bill, H.R. 3170, in House of Representatives, because no vote was allowed on Democrat Congressman Lincoln Davis & Congressman Todd Tiahrts amendment reinstating the ban on public funding of abortions; and because no vote was allowed on the amendment by Congressmen Mike Pence and Greg Walden prohibiting the implementation of the Fairness Doctrine. Opposition to the National Defense Authorization Act, S. 1390, because of the inclusion of the Hate crimes also known as the Thought Crimes amendment in the bill Support on motion to defund ACORN because of corrupt practices (Sept. 17th) Support for Senator Orrin Hatchs amendments to restore abstinence funding ($50 million) in the Senate Financial Services Committees debate on their health care reform bill; and to prevent federal tax dollars from being used to fund abortions; and to protect the conscience rights of health care workers not to be forced to do abortions Congressmen Pete Hoekstras and John Boehners Parents Rights Constitutional Amendment, H. J. Res. 42 Senator Bob Caseys Pregnant Women Support Act, S. 1032 Opposition to so-called Hate Crimes bill, H.R. 1913; otherwise known as the Thought Crimes Act Opposition to Defense Authorization bill or any legislation which has as an amendment the Hate Crimes bill attached H.R. 1822, Susan B. Anthony and Frederick Douglass Prenatal Nondiscrimination Act of 2009" Congressman Dan Lungrens H. J. Res, 37, an amendment to the United States Constitution protecting marriage as between one man and one woman Congressman Dan Burtons H.R. 1269, to limit Federal court jurisdiction over questions under the Defense of Marriage Act (DOMA.) Congressman Trent Frankss H.R. 1822, the Susan B. Anthony and Frederick Douglass Prenatal Nondiscrimination Act of 2009. Opposition to Freedom of Choice Act (FOCA) Opposition to legislation legalizing Internet gambling; overturning the 2006 law outlawing Internet gambling Opposition to legislation to reduce charitable deductions for individuals making more than $164,550 and for families making more than $208,850 Congressman Joseph Pitts H.R. 1960, to make the repeal of the estate tax permanent Congressman John Boozmans H.R. 2061, to prohibit family planning grants from being awarded to any entity that performs abortions. S.1810, Senator Ted Kennedy/Senator Sam Brownbacks Prenatally and Postnatally Diagnosis Conditions Awareness Act Congressman Dan Lungrens Defense of Marriage Act Congressman Paul Brouns Marriage Protection Amendment H.R. 5872, Boy Scouts of America Centenniel Commemorative Coin Act, legislation honoring the 100th Anniversary of the Boy Scouts H.R. 3559, Protecting Children From Indecent Programming Act Congressman Mike Pences Title X Abortion Provider Prohibition Act H.R. 5821, Congressman Paul Brouns Military Honor and Decency Act Congressman Mike Pences Title X Abortion Provider Prohibition Act Senator John Ensigns Amendment legislation to enforce parental notification laws regarding abortions for minors H.R. 3442, Unborn Child Pain Awareness Act. S. 2075, Requirement of women seeking abortions to get an ultra-sound to see her unborn baby S. 356 Unborn Child Pain Awareness Act H.R. 724, Marriage Protection Act H.R. 1063, Child Interstate Abortion Notification Act H.J. Res 22, Proposing an amendment to the Constitution of the United States relating to marriageH.R. 3148, Child Pornography Elimination Act S. 519, Securing Adolescents From Exploitation Online Act (SAFE) (Schumer/McCain) H.R. 876, Securing Adolescents From Exploitation Online Act (SAFE) H.R. 837, Internet Stopping Adult Facilitating the Exploitation of Todays Youth Act (SAFETY) Stop XXX domain on the Internet H. R. 63, RU 486, Suspension and Review Act H.R. 681, Parental Empowerment Act H. R. 104, Adoption Information Act Health workers conscience protection legislation Opposition to federal tax dollars for abortion. Federal funding for pro-marriage and pro-family initiatives. Social Security reform Increasing abstinence funding

Client expense: $50,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), White House Office

H.R. 1960, Permanent Repeal of the Death Tax Act H. R. 2706 Childrens Hope Act S. 816, Parents Tax Relief Act. H. R. 1421, Parents Tax Relief Act. H.R. 471, Adoption Tax Relief Guarantee Act. Opposition to the Alternative Minimum Tax (AMT) S. 561, Adoption Tax Relief Guarantee Act. Support any legislation making 2001 through 2003 tax cuts permanent including increase in child tax credits, elimination of marriage penalty tax; income taxes in all brackets, and death taxes. S. 181, Permanent Marriage Penalty Relief Act H.R.163, Permanent Marriage Equity Act H.R. 834, Marriage Tax Penalty Permanent Elimination Act H.R. 2734, Tax Increase Prevention Act H.R. 3135, Child Tax Credit Preservation Act Social Security lockbox legislation

Client expense: $50,000 · Firm income: Not reported

Government targets: Air Force, Dept of, Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $175,137 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $12,701

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 2748, Retirement Security Needs Lifetime Pay Act; H.R. 436, "Certain Estate Tax Relief Act"; H.R.1250, "Public Good IRA Rollover Act"; H.R.1960, "Permanent Death Tax Repeal Act"; H.R.1986, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001; H.R.2023, Sensible Estate Tax Act; H.R.4126, Retirement Fairness Act; H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009 H.R.498, Capital Gains and Estate Tax Relief Act; S. 2784, A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; S.1007, Excessive Pay Capped Deduction Act S.651, NQDC/Compensation Fairness Act,; S.722, Taxpayer Certainty and Relief Act; S.765, To amend the Internal Revenue Code of 1986; S.864, Public Good IRA Rollover Act;

Client expense: $610,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax- S. Con. Res. 13; H.R. 1960- Permanent Death Tax Repeal Act; S. 722 Taxpayer Certainty & Relief Act. LIFO Inventory Accounting; Beverage Taxes.

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

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: tax as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. Issue: Independent contractors. TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance. Financial Crisis Responsibility Fee (not introduced) - To assess a fee or tax on financial services companies to repay TARP.

Client expense: $1,470,836 · Firm income: Not reported

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

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $25,403

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

HR 173 - support bill to exempt farms from estate tax H.R. 1960 related to estate taxes H.R. 4154 - related to estate taxes H.R. 96 - related to estate taxes H.R. 1763 - related to estate taxes H.R. 173 - related to estate taxes H.R. 436 -related to estate taxes

Client expense: $71,720 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

HR 2748/S 1297 - Retirement Security Needs Lifetime Pay Act; Issue: use tax code to encourage lifetime income payments HR 3399 - Consolidated Returns; Issue: need to permit consolidation of tax returns for life and non-life insurance companies HR 436, HR 498, HR 1960, HR 1986, HR 2023, HR 2658, HR 3463,HR 3841, HR 3905, HR 4015, HR 4154, S 722, and S 2784 - various bills to extend and make changes to the federal estate tax; Issue: need for certainty for our customers re the estate tax

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.768 : To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. H.R.2452 Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. S.156 Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S.823 Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI TRACKING H.R.96 : To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 : To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 : To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 : To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax H.R.2023 Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance.

Client expense: $1,760,318 · Firm income: Not reported

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

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $115,362 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: tax as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance.

Client expense: $1,908,166 · Firm income: Not reported

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

H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: tax as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance.

Client expense: $1,908,166 · Firm income: Not reported

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

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $164,909 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Estate Tax- S. Con. Res. 13; H.R. 1960- Permanent Death Tax Repeal Act; S. 722 Taxpayer Certainty & Relief Act. LIFO Inventory Accounting; Beverage Taxes.

Client expense: $55,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

H.R. 1960, Permanent Repeal of the Death Tax Act H. R. 2706 Childrens Hope Act S. 816, Parents Tax Relief Act. H. R. 1421, Parents Tax Relief Act. H.R. 471, Adoption Tax Relief Guarantee Act. Opposition to the Alternative Minimum Tax (AMT) S. 561, Adoption Tax Relief Guarantee Act. Support any legislation making 2001 through 2003 tax cuts permanent including increase in child tax credits, elimination of marriage penalty tax; income taxes in all brackets, and death taxes. S. 181, Permanent Marriage Penalty Relief Act H.R.163, Permanent Marriage Equity Act H.R. 834, Marriage Tax Penalty Permanent Elimination Act H.R. 2734, Tax Increase Prevention Act H.R. 3135, Child Tax Credit Preservation Act Social Security lockbox legislation

Client expense: $50,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), White House Office

Support for Democrat Congressman Bart Stupaks amendment preventing tax dollars from being used for abortions in Democrat Health Care bill, H.R. 3962. Support for Motion to Instruct Conferees to remove Hate Crimes language from the Defense Authorization conference report Opposition to anti-family, Consolidated Appropriations Act for FY 2010", H.R. 3288 which attacked American family values and American culture Opposition to the Financial Services Appropriations bill, H.R. 3170, in House of Representatives, because no vote was allowed on Democrat Congressman Lincoln Davis & Congressman Todd Tiahrts amendment reinstating the ban on public funding of abortions; and because no vote was allowed on the amendment by Congressmen Mike Pence and Greg Walden prohibiting the implementation of the Fairness Doctrine. Opposition to the National Defense Authorization Act, S. 1390, because of the inclusion of the Hate crimes also known as the Thought Crimes amendment in the bill Support on motion to defund ACORN because of corrupt practices (Sept. 17th) Support for Senator Orrin Hatchs amendments to restore abstinence funding ($50 million) in the Senate Financial Services Committees debate on their health care reform bill; and to prevent federal tax dollars from being used to fund abortions; and to protect the conscience rights of health care workers not to be forced to do abortions Congressmen Pete Hoekstras and John Boehners Parents Rights Constitutional Amendment, H. J. Res. 42 Senator Bob Caseys Pregnant Women Support Act, S. 1032 Opposition to so-called Hate Crimes bill, H.R. 1913; otherwise known as the Thought Crimes Act Opposition to Defense Authorization bill or any legislation which has as an amendment the Hate Crimes bill attached H.R. 1822, Susan B. Anthony and Frederick Douglass Prenatal Nondiscrimination Act of 2009" Congressman Dan Lungrens H. J. Res, 37, an amendment to the United States Constitution protecting marriage as between one man and one woman Congressman Dan Burtons H.R. 1269, to limit Federal court jurisdiction over questions under the Defense of Marriage Act (DOMA.) Congressman Trent Frankss H.R. 1822, the Susan B. Anthony and Frederick Douglass Prenatal Nondiscrimination Act of 2009. Opposition to Freedom of Choice Act (FOCA) Opposition to legislation legalizing Internet gambling; overturning the 2006 law outlawing Internet gambling Opposition to legislation to reduce charitable deductions for individuals making more than $164,550 and for families making more than $208,850 Congressman Joseph Pitts H.R. 1960, to make the repeal of the estate tax permanent Congressman John Boozmans H.R. 2061, to prohibit family planning grants from being awarded to any entity that performs abortions. S.1810, Senator Ted Kennedy/Senator Sam Brownbacks Prenatally and Postnatally Diagnosis Conditions Awareness Act Congressman Dan Lungrens Defense of Marriage Act Congressman Paul Brouns Marriage Protection Amendment H.R. 5872, Boy Scouts of America Centenniel Commemorative Coin Act, legislation honoring the 100th Anniversary of the Boy Scouts H.R. 3559, Protecting Children From Indecent Programming Act Congressman Mike Pences Title X Abortion Provider Prohibition Act H.R. 5821, Congressman Paul Brouns Military Honor and Decency Act Congressman Mike Pences Title X Abortion Provider Prohibition Act Senator John Ensigns Amendment legislation to enforce parental notification laws regarding abortions for minors H.R. 3442, Unborn Child Pain Awareness Act. S. 2075, Requirement of women seeking abortions to get an ultra-sound to see her unborn baby S. 356 Unborn Child Pain Awareness Act H.R. 724, Marriage Protection Act H.R. 1063, Child Interstate Abortion Notification Act H.J. Res 22, Proposing an amendment to the Constitution of the United States relating to marriage H.R. 3148, Child Pornography Elimination Act S. 519, Securing Adolescents From Exploitation Online Act (SAFE) (Schumer/McCain) H.R. 876, Securing Adolescents From Exploitation Online Act (SAFE) H.R. 837, Internet Stopping Adult Facilitating the Exploitation of Todays Youth Act (SAFETY) Stop XXX domain on the Internet H. R. 63, RU 486, Suspension and Review Act H.R. 681, Parental Empowerment Act H. R. 104, Adoption Information Act Health workers conscience protection legislation Opposition to federal tax dollars for abortion. Federal funding for pro-marriage and pro-family initiatives. Social Security reform Increasing abstinence funding

Client expense: $50,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), White House Office

H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 2748, Retirement Security Needs Lifetime Pay Act; H.R. 436, Certain Estate Tax Relief Act; H.R.1250, Public Good IRA Rollover Act; H.R.1960, Permanent Death Tax Repeal Act; H.R.1986, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001; H.R.2023, Sensible Estate Tax Act; H.R.4126, Retirement Fairness Act; H.R.498, Capital Gains and Estate Tax Relief Act S. 2784, A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009 s.1007, Excessive Pay Capped Deduction Act S.651, NQDC/Compensation Fairness Act, S.722, Taxpayer Certainty and Relief Act S.765, To amend the Internal Revenue Code of 1986 S.864, Public Good IRA Rollover Act

Client expense: $600,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 823 and HR 2452 - Net Operating Loss Carryback Act; Issue: the need for business tax relief HR 3548 - Unemployment Extension Bill - Net Operating Loss Carryback provision included - Support HR 2748/S 1297 - Retirement Security Needs Lifetime Pay Act; Issue: use tax code to encourage lifetime income payments HR 3399 - Consolidated Returns; Issue: need to permit consolidation of tax returns for life and non-life insurance companies HR 436, HR 498, HR 1960, HR 1986, HR 2023, HR 2658, HR 3463,HR 3841, HR 3905, HR 4015, HR 4154, S 722, and S 2784 - various bills to extend and make changes to the federal estate tax; Issue: the need for certainty for our customers with regards to the estate tax

Client expense: $50,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $26,618

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: tax as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance.

Client expense: $1,908,166 · Firm income: Not reported

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

H.R. 1960/205 - Repeal of the State "Death" Tax - CIRT supports permanent eliminiation of tax. H.R. 292 - "Withholding Tax Relief Act of 2009". The bill would repeal section 511 of the Tax Prevention and Reconciliation. H. Con. Res. 85 / S. Con Res. 13: 2010 Budget Resolution - CIRT opposed passage. House & Senate - Tax Extender Provisions - CIRT supports extending the business tax provisions.

Client expense: $26,300 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $115,362 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

Estate Tax- S. Con. Res. 13; H.R. 1960- Permanent Death Tax Repeal Act; S. 722 Taxpayer Certainty & Relief Act. LIFO Inventory Accounting; Beverage Taxes.

Client expense: $55,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opposition to the Financial Services Appropriations bill, H.R. 3170, in House of Representatives, because no vote was allowed on Democrat Congressman Lincoln Davis & Congressman Todd Tiahrts amendment reinstating the ban on public funding of abortions; and because no vote was allowed on the amendment by Congressmen Mike Pence and Greg Walden prohibiting the implementation of the Fairness Doctrine. Opposition to the National Defense Authorization Act, S. 1390, because of the inclusion of the Hate crimes also known as the Thought Crimes amendment in the bill Support on motion to defund ACORN because of corrupt practices (Sept. 17th) Support for Senator Orrin Hatchs amendments to restore abstinence funding ($50 million) in the Senate Financial Services Committees debate on their health care reform bill; and to prevent federal tax dollars from being used to fund abortions; and to protect the conscience rights of health care workers not to be forced to do abortions Congressmen Pete Hoekstras and John Boehners Parents Rights Constitutional Amendment, H. J. Res. 42 Senator Bob Caseys Pregnant Women Support Act, S. 1032 Opposition to so-called Hate Crimes bill, H.R. 1913; otherwise known as the Thought Crimes Act Opposition to Defense Authorization bill or any legislation which has as an amendment the Hate Crimes bill attached H.R. 1822, Susan B. Anthony and Frederick Douglass Prenatal Nondiscrimination Act of 2009" Congressman Dan Lungrens H. J. Res, 37, an amendment to the United States Constitution protecting marriage as between one man and one woman Congressman Dan Burtons H.R. 1269, to limit Federal court jurisdiction over questions under the Defense of Marriage Act (DOMA.) Congressman Trent Frankss H.R. 1822, the Susan B. Anthony and Frederick Douglass Prenatal Nondiscrimination Act of 2009. Opposition to Freedom of Choice Act (FOCA) Opposition to legislation legalizing Internet gambling; overturning the 2006 law outlawing Internet gambling Opposition to legislation to reduce charitable deductions for individuals making more than $164,550 and for families making more than $208,850 Congressman Joseph Pitts H.R. 1960, to make the repeal of the estate tax permanent Congressman John Boozmans H.R. 2061, to prohibit family planning grants from being awarded to any entity that performs abortions. S.1810, Senator Ted Kennedy/Senator Sam Brownbacks Prenatally and Postnatally Diagnosis Conditions Awareness Act Congressman Dan Lungrens Defense of Marriage Act Congressman Paul Brouns Marriage Protection Amendment H.R. 5872, Boy Scouts of America Centenniel Commemorative Coin Act, legislation honoring the 100th Anniversary of the Boy Scouts H.R. 3559, Protecting Children From Indecent Programming Act Congressman Mike Pences Title X Abortion Provider Prohibition Act H.R. 5821, Congressman Paul Brouns Military Honor and Decency Act Congressman Mike Pences Title X Abortion Provider Prohibition Act Senator John Ensigns Amendment legislation to enforce parental notification laws regarding abortions for minors H.R. 3442, Unborn Child Pain Awareness Act. S. 2075, Requirement of women seeking abortions to get an ultra-sound to see her unborn baby S. 356 Unborn Child Pain Awareness Act H.R. 724, Marriage Protection Act H.R. 1063, Child Interstate Abortion Notification Act H.J. Res 22, Proposing an amendment to the Constitution of the United States relating to marriage H.R. 3148, Child Pornography Elimination Act S. 519, Securing Adolescents From Exploitation Online Act (SAFE) (Schumer/McCain) H.R. 876, Securing Adolescents From Exploitation Online Act (SAFE) H.R. 837, Internet Stopping Adult Facilitating the Exploitation of Todays Youth Act (SAFETY) Stop XXX domain on the Internet H. R. 63, RU 486, Suspension and Review Act H.R. 681, Parental Empowerment Act H. R. 104, Adoption Information Act Health workers conscience protection legislation Opposition to federal tax dollars for abortion. Federal funding for pro-marriage and pro-family initiatives. Social Security reform Increasing abstinence funding

Client expense: $50,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), White House Office