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Sensible Estate Tax Act of 2009
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 6,490 other HR bills in the 111th — cohort avg 44d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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Filing registrants (12)
Bills with similar content found using semantic analysis.
Sources: Congress.gov
H.R. 4213 - Tax extenders legislation; H.R. 436, H.R. 2023, H.R. 3905, S. 4337 - Mutual fund tax modernization; H.R. 4853 - Extension of 2001 and 2003 tax legislation
Client expense: $1,230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, 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. 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; H.R. 4853, Tax Relief, Unemployment Insurance Authorization and Job Creation Act of 2010; H.R. 4853 (Senate amendment) Middle Class Tax Cut Act of 2010;
Client expense: $867,923 · Firm income: Not reported
H.R. 4213 - Tax extenders legislation; H.R. 436, H.R. 2023, H.R. 3905, S. 4337 - Mutual fund tax modernization; H.R. 4853 - Extension of 2001 and 2003 tax legislation
Client expense: $1,020,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2010 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit HR 2847 - Hiring Incentives to Restore Employment Act - Division A HR 4213 - American Workers, State and Business Relief Act, Sec. 141 - Enhanced Food Donation, Title III - Pension Funding Relief S. 3157 - A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes (whole Bill). HR 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 - Title II - Pension Funding Relief HR 5297 Small Business Jobs and Credit Act of 2010 Sec 2021 - Increased 179 expensing Sec 2022 - Enhanced Depreciation HR 5141 / S 3578, the Small Business Paperwork Mandate Elimination Act (whole bill) S. 3946, Small Business Paperwork Relief Act (whole bill) HR 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 TITLE ITEMPORARY EXTENSION OF TAX RELIEF TITLE IIITEMPORARY ESTATE TAX RELIEF TITLE IVTEMPORARY EXTENSION OF INVESTMENT INCENTIVES TITLE VITEMPORARY EMPLOYEE PAYROLL TAX CUT TITLE VIITEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle CBusiness Tax Relief Sec. 737. 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements. Sec. 740. Enhanced charitable deduction for contributions of food inventory. Sec. 757. Work opportunity credit.
2010 · fourth_quarter · Taxation/Internal Revenue Code
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.
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: $320,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, Treasury, Dept of
Client expense: $1,631,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.Con.Res.85, H.R.436, H.R.498, H.R.2023, H.R.2920, H.R.3463, H.R.3524, H.R.3905, H.R.3961, H.R.4154, H.R.4849, H.R. 4853, H.R.4899, H.R.5486, S.Con.Res.13, S.722, S.2784
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
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. 4213 - Tax extenders legislation; H.R. 436, H.R. 2023, H.R. 3905, S. 722 - Estate and gift tax; S. 4337 - Mutual fund tax modernization; Financial Crisis Responsibility Fee
Client expense: $660,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2010 · third_quarter · Taxation/Internal Revenue Code
reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.Con.Res.85, H.R.436, H.R.498, H.R.2023, H.R.2920, H.R.3463, H.R.3524, H.R.3905, H.R.3961, H.R.4154, H.R.4849, H.R.4899, H.R.5486, S.Con.Res.13, S.722, S.2784
Client expense: Not reported · Firm income: $70,000
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. 4213 - Tax extenders legislation; H.R. 436, H.R. 2023, H.R. 3905, S. 722 - Estate and gift tax; S. 4337 - Mutual fund tax modernization; Financial Crisis Responsibility Fee
Client expense: $660,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2010 · third_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit HR 2847 - Hiring Incentives to Restore Employment Act - Division A HR 4213 - American Workers, State and Business Relief Act, Sec. 141 - Enhanced Food Donation, Title III - Pension Funding Relief S. 3157 - A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes (whole Bill). HR 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 - Title II - Pension Funding Relief HR 5297 Small Business Jobs and Credit Act of 2010 Sec 2021 - Increased 179 expensing Sec 2022 - Enhanced Depreciation
Client expense: $214,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, Treasury, Dept of
2010 · third_quarter · Taxation/Internal Revenue Code
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
2010 · third_quarter · Taxation/Internal Revenue Code
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. 4213 - Tax extenders legislation; H.R. 436, H.R. 2023, H.R. 3905, S. 722 - Estate and gift tax; S. 4337 - Mutual fund tax modernization; Financial Crisis Responsibility Fee
Client expense: $990,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, 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
2010 · second_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit HR 2847 - Hiring Incentives to Restore Employment Act - Division A HR 4213 - American Workers, State and Business Relief Act, Sec. 141 - Enhanced Food Donation, Title III - Pension Funding Relief S. 3157 - A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes (whole Bill). HR 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 - Title II - Pension Funding Relief
Client expense: $337,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Federal Bureau of Investigation (FBI), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, Treasury, Dept of
2010 · second_quarter · Taxation/Internal Revenue Code
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
2010 · second_quarter · Taxation/Internal Revenue Code
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
2010 · second_quarter · Taxation/Internal Revenue Code
reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.Con.Res.85, H.R.436, H.R.498, H.R.2023, H.R.2920, H.R.3463, H.R.3524, H.R.3905, H.R.3961, H.R.4154, H.R.4849, H.R.4899, H.R.5486, S.Con.Res.13, S.722, S.2784
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · first_quarter · Taxation/Internal Revenue Code
reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.Con.Res.85, H.R.436, H.R.498, H.R.2023, H.R.2920, H.R.3463, H.R.3524, H.R.3905, H.R.3961, H.R.4154, S.Con.Res.13, S.722, S.2784
Client expense: $85,291 · 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, 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
H.R. 4213 - Tax Extenders legislation; H.R. 3933, S. 1934, H.R. 4213, H.R. 2847 - Foreign account tax compliance act; H.R. 436, H.R. 2023, H.R. 3905, S. 722 - Estate and gift tax; S. 4337 - Mutual fund tax modernization; Financial Crisis Responsibility Fee
Client expense: $830,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2010 · first_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title I Agriculture, Rural Development, Food and Drug Admin. Food and Nutrition Service Child Nutrition Programs, Supplemental WIC Funding, Sec. 101 SNAP Program Benefit Increase. Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit HR 2847 - Hiring Incentives to Restore Employment Act - Division A HR 4213 - American Workers, State and Business Relief Act, Sec. 141 - Enhanced Food Donation, Title III - Pension Funding Relief S. 3157 - A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes (whole Bill).
Client expense: $280,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Federal Bureau of Investigation (FBI), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, Treasury, Dept of
2010 · first_quarter · Taxation/Internal Revenue Code
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
2010 · first_quarter · Taxation/Internal Revenue Code
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
2010 · first_quarter · Taxation/Internal Revenue Code
reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.Con.Res.85, H.R.436, H.R.498, H.R.2023, H.R.2920, H.R.3463, H.R.3524, H.R.3905, H.R.3961, H.R.4154, S.Con.Res.13, S.722, S.2784
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · first_quarter · Taxation/Internal Revenue Code
reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.Con.Res.85, H.R.436, H.R.498, H.R.2023, H.R.2920, H.R.3463, H.R.3524, H.R.3905, H.R.3961, H.R.4154, S.Con.Res.13, S.722, S.2784
Client expense: Not reported · Firm income: Not reported
2009 · fourth_quarter · Taxation/Internal Revenue Code
Support responsible reform, rather than repeal of, the estate tax, including support of H.R. 2023.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2009 · third_quarter · Taxation/Internal Revenue Code
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
2009 · fourth_quarter · Taxation/Internal Revenue Code
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
2009 · fourth_quarter · Taxation/Internal Revenue Code
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
2009 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title I Agriculture, Rural Development, Food and Drug Admin. Food and Nutrition Service Child Nutrition Programs, Supplemental WIC Funding, Sec. 101 SNAP Program Benefit Increase. Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit
Client expense: $880,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE
S. 4337 - Mutual fund tax modernization; H.R. 436, H.R. 2023, H.R. 3905, S. 722 - Estate and gift taxes; H.R. 3548, S. 823, H.R. 2452 - NOL carryback extension; H.R. 3933, S. 1934, H.R. 4213 Foreign account tax compliance act
Client expense: $880,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office
2009 · fourth_quarter · Taxation/Internal Revenue Code
Support responsible reform, rather than repeal of, the estate tax, including support of H.R. 2023.
Client expense: Not reported · 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.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
2009 · fourth_quarter · Taxation/Internal Revenue Code
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
2009 · fourth_quarter · Taxation/Internal Revenue Code
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
2009 · third_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title I Agriculture, Rural Development, Food and Drug Admin. Food and Nutrition Service Child Nutrition Programs, Supplemental WIC Funding, Sec. 101 SNAP Program Benefit Increase. Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill.
Client expense: $1,027,870 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2009 · third_quarter · Taxation/Internal Revenue Code
Oregon Farm Bureau continues to push for estate tax reform. Our goals include a $10 million exemption per person that is indexed for inflation, continuation of stepped up basis and an increase in the gift tax exemption. Bills tracked include HR 2023, HR 436, HR 3463 and HR 3050.
Client expense: $12,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2009 · third_quarter · Taxation/Internal Revenue Code
H.R. 1831 - To amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions. S. 812 - To amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions. S. 1589 - The Biodiesel Tax Incentive Reform and Extension Act S. 870 - To amend the Internal Revenue Code of 1986 to expand the credit for renewable electricity production to include electricity produced from biomass for on-site use and to modify the credit period for certain facilities producing electricity from open-loop biomass. H.R. 2528 - To amend the Internal Revenue Code of 1986 to expand the credit for renewable electricity production to include electricity produced from biomass for on-site use and to modify the credit period for certain facilities producing electricity from open-loop biomass. S. 1381 - Small Business Tax Relief Act of 2009 S. 156 - the Small Business Stimulus Act of 2009 S. 1313 - The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 H.R. 3227 To make the donations of foods tax deductible H.R. 3050 American Family Farm and Ranchland Protection Act H.R. 3463 Death Tax Repeal Permanency Act of 2009 H.R. 2023 - To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. 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. H.R. 3524 - To amend the Internal Revenue Code of 1986 to provide an exclusion from the gross estate for certain farmlands and lands subject to qualified conservation easements, and for other purposes. Payments for Specified Energy Projects in Leiu of Tax Credits Program
Client expense: $600,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, U.S. Trade Representative (USTR), White House Office
2009 · third_quarter · Taxation/Internal Revenue Code
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
2009 · third_quarter · Taxation/Internal Revenue Code
See attachment. TAX Third Quarter Report 2009 H.R. 251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. 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. 2452 - Net Operating Loss (NOL) Carry back Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carry back of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R. 3399 - 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 - To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI S.156 - 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 carry back for losses incurred in 2008 or 2009. Issue: estate tax as it effects 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. S.823 - Net Operating Loss (NOL) Carry back Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carry back of operating losses, and for other purposes. Issue: tax as it effects life insurance. 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 - 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 - 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 - 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: $865,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2009 · third_quarter · Taxation/Internal Revenue Code
All provisions relating to estate, gift and generation-skipping taxes in S. Con. Res. 13, H. Con. Res. 85, S. 722, H.R. 173, H.R. 205, H.R. 436, H.R. 498, H.R. 2023, H.R. 3463, and H.R. 3424.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2009 · second_quarter · Taxation/Internal Revenue Code
H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title I Agriculture, Rural Development, Food and Drug Admin. Food and Nutrition Service Child Nutrition Programs, Supplemental WIC Funding, Sec. 101 SNAP Program Benefit Increase. Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill.
Client expense: $1,116,360 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2009 · second_quarter · Taxation/Internal Revenue Code
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. H.CON.RES.85 : Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014. Issue: Budgetary issues for upcoming fiscal years. 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. S.CON.RES.13 Title: An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014. Issue: estate tax as it effects 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. S.AMDT.873 to S.CON.RES.13 To create a deficit-neutral reserve fund for estate tax relief. Issue: estate tax as it effects life insurance. S.AMDT.974 to S.CON.RES.13 To provide that no additional estate tax relief beyond that which is already assumed in this resolution, which protects over 99.7 percent of estates from the estate tax, shall be allowed under any deficit-neutral reserve fund unless an equal amount of aggregate tax relief is also provided to Americans earning less than $100,000 per year. 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.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.350 Title: American Recovery and Reinvestment Act of 2009; an original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. Issue: 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. TRACKING: 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
Client expense: $1,995,024 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of