Death Tax Repeal Act

HR 2830 & 1783-The Pension Protection Act-NAIFA supports legislation allowing advisors who represent companies administering 401(k) type plans to give investment advice to employees participating in those plans. HR 205 & S. 1010 - Retirement Security for Life Act would grant a federal tax exclusion up to $20,000 per year in lifetime payments from non-qualified annuuities - NAIFA supports. HR. 2912 - Flexible Retirement for Life Act would grant the same exclusion as HR 819 but phase in the dollar amount starting at $1,000 in 2006 and increasing to $20,000 by 2015. HR 2951 & 1359 - NAIFA supports tax incentives for both qualified and non-qualified annuities. S-906 - Senior Investor Protection Act of 2009 provides grants to states to address issues pertaining to the marketing and sale of financial products to senior citizens. NAIFA has concerns about several provisions in the bill. HR 2748 - Security Needs Lifetime-Pay Act of 2009. This bill would give new tax incentives to individuals who elect lifetime payments from their annuities. NAIFA supports. HR 1984 - Imposes new notice and disclosure requirements on providers of services to 401(k) plans, and on plan sponsors. NAIFA opposed.

Client expense: $315,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

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

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

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

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. H.R. 205, to repeal the federal estate and gift taxes. H.R. 498, to make permanent the individual income tax rates for capital gains, and for other purposes. H.R. 533, to make full estate tax repeal, small business expensing, and Self-Employment Contributions Act (SECA) tax deduction for health insurance permanent. H.R. 1545, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 1560, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1897, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes H.R. 2284, to amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation. H.R. 4169, to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. H.R. 4174, to amend the Internal Revenue Code of 1986 to provide relief with respect to estate and gift taxes, small businesses, and government contractors. H.R. 4213, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions. H. Res. 44, condemning the People's Republic of China for its socially unacceptable business practices, including the manufacturing and exportation of unsafe products, casual disregard for the environment, and exploitative employment practices. S. 1, to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes S. 43, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S. 569, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 803, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes S. 996, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. S. 1021, to amend the Internal Revenue Code of 1986 to provide an enhanced credit for research and development by companies that manufacture products in the United States; to Finance. S. 3134, to provide for identification of misaligned currency, require action to correct the misalignment. S. 3777, to amend the Internal Revenue Code of 1986 to increase the threshold amount subject to information reporting at source. S. 3793, to extend expiring provisions and for other purposes. S. 3795, to amend the Internal Revenue Code of 1986 to reduce the tax gap.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

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

HR 2830 & 1783-The Pension Protection Act-NAIFA supports legislation allowing advisors who represent companies administering 401(k) type plans to give investment advice to employees participating in those plans. HR 205 & S. 1010 - Retirement Security for Life Act would grant a federal tax exclusion up to $20,000 per year in lifetime payments from non-qualified annuuities - NAIFA supports. HR. 2912 - Flexible Retirement for Life Act would grant the same exclusion as HR 819 but phase in the dollar amount starting at $1,000 in 2006 and increasing to $20,000 by 2015. HR 2951 & 1359 - NAIFA supports tax incentives for both qualified and non-qualified annuities. S-906 - Senior Investor Protection Act of 2009 provides grants to states to address issues pertaining to the marketing and sale of financial products to senior citizens. NAIFA has concerns about several provisions in the bill. HR 2748 - Security Needs Lifetime-Pay Act of 2009. This bill would give new tax incentives to individuals who elect lifetime payments from their annuities. NAIFA supports. HR 1984 - Imposes new notice and disclosure requirements on providers of services to 401(k) plans, and on plan sponsors. NAIFA opposed.

Client expense: $315,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

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

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

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

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

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

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

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

H.R. 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. H.R. 205, to repeal the federal estate and gift taxes. H.R. 498, to make permanent the individual income tax rates for capital gains, and for other purposes. H.R. 533, to make full estate tax repeal, small business expensing, and Self-Employment Contributions Act (SECA) tax deduction for health insurance permanent. H.R. 1545, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 1560, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1897, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes H.R. 2284, to amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation. H.R. 4169, to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. H.R. 4174, to amend the Internal Revenue Code of 1986 to provide relief with respect to estate and gift taxes, small businesses, and government contractors. H.R. 4213, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions. H. Res. 44, condemning the People's Republic of China for its socially unacceptable business practices, including the manufacturing and exportation of unsafe products, casual disregard for the environment, and exploitative employment practices. S. 1, to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes S. 43, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S. 569, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 803, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes S. 996, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. S. 1021, to amend the Internal Revenue Code of 1986 to provide an enhanced credit for research and development by companies that manufacture products in the United States; to Finance. S. 3134, to provide for identification of misaligned currency, require action to correct the misalignment.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

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

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

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

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

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

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

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

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

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

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

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

H.R. 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. H.R. 205, to repeal the federal estate and gift taxes. H.R. 498, to make permanent the individual income tax rates for capital gains, and for other purposes. H.R. 533, to make full estate tax repeal, small business expensing, and Self-Employment Contributions Act (SECA) tax deduction for health insurance permanent. H.R. 1545, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 1560, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1897, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes H.R. 2284, to amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation. H.R. 4169, to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. H.R. 4174, to amend the Internal Revenue Code of 1986 to provide relief with respect to estate and gift taxes, small businesses, and government contractors. H.R. 4213, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions. H. Res. 44, condemning the People's Republic of China for its socially unacceptable business practices, including the manufacturing and exportation of unsafe products, casual disregard for the environment, and exploitative employment practices. S. 1, to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes S. 43, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S. 569, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 803, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes S. 996, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. S. 1021, to amend the Internal Revenue Code of 1986 to provide an enhanced credit for research and development by companies that manufacture products in the United States; to Finance. S. 3134, to provide for identification of misaligned currency, require action to correct the misalignment.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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. H.R. 205, to repeal the federal estate and gift taxes. H.R. 498, to make permanent the individual income tax rates for capital gains, and for other purposes. H.R. 533, to make full estate tax repeal, small business expensing, and Self-Employment Contributions Act (SECA) tax deduction for health insurance permanent. H.R. 1545, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 1560, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1897, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes H.R. 2284, to amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation. H.R. 4169, to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. H.R. 4174, to amend the Internal Revenue Code of 1986 to provide relief with respect to estate and gift taxes, small businesses, and government contractors. H.R. 4213, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions. S. 1, to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes S. 43, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S. 569, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 803, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes S. 996, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. S. 1021, to amend the Internal Revenue Code of 1986 to provide an enhanced credit for research and development by companies that manufacture products in the United States; to Finance. H. Res. 44, condemning the People's Republic of China for its socially unacceptable business practices, including the manufacturing and exportation of unsafe products, casual disregard for the environment, and exploitative employment practices.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

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

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

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

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

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

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

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

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

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

H.R. 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. H.R. 205, to repeal the federal estate and gift taxes. H.R. 498, to make permanent the individual income tax rates for capital gains, and for other purposes. H.R. 533, to make full estate tax repeal, small business expensing, and Self-Employment Contributions Act (SECA) tax deduction for health insurance permanent. H.R. 1545, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 1560, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1897, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes H.R. 2284, to amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation. S. 1, to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes S. 43, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S. 569, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 803, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes S. 996, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. S. 1021, to amend the Internal Revenue Code of 1986 to provide an enhanced credit for research and development by companies that manufacture products in the United States; to Finance. H. Res. 44, condemning the People's Republic of China for its socially unacceptable business practices, including the manufacturing and exportation of unsafe products, casual disregard for the environment, and exploitative employment practices.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

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

HR 2830 & 1783-The Pension Protection Act-NAIFA supports legislation allowing advisors who represent companies administering 401(k) type plans to give investment advice to employees participating in those plans. HR 7327 - Worker, Retiree and Employer Recovery Act of 2008. NAIFA supported. HR 205 & S. 1010 - Retirement Security for Life Act would grant a federal tax exclusion up to $20,000 per year in lifetime payments from non-qualified annuuities - NAIFA supports. HR. 2912 - Flexible Retirement for Life Act would grant the same exclusion as HR 819 but phase in the dollar amount starting at $1,000 in 2006 and increasing to $20,000 by 2015. HR 2951 & 1359 - NAIFA supports tax incentives for both qualified and non-qualified annuities. S-906 - Senior Investor Protection Act of 2009 provides grants to states to address issues pertaining to the marketing and sale of financial products to senior citizens. NAIFA has concerns about several provisions in the bill. HR 2748 - Security Needs Lifetime-Pay Act of 2009. This bill would give new tax incentives to individuals who elect lifetime payments from their annuities. NAIFA supports. HR 1984 - Imposes new notice and disclosure requirements on providers of services to 401(k) plans, and on plan sponsors. NAIFA opposed. HR 29889 - Would restrict liability protection for employers who make investment advice available to employees enrolled in an employer's 401(k) plan. NAIFA opposed.

Client expense: $315,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

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

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

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

Client expense: Not reported · Firm income: $18,893

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

H.R. 205 - Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes. H.R. 214 - Amends the Internal Revenue Code to allow purchasers of a single-family principal residence a one-time tax credit for up to $15,000 of the purchase price. Requires such a residence to be purchased after February 29, 2008, and before March 1, 2009, and that it be: (1) a new previously unoccupied residence for which a building permit has been issued and construction began on or before September 1, 2007; (2) an owner-occupied residence with a mortgage indebtedness in default on or before March 1, 2008; or (3) in foreclosure and owned by the mortgagor or the mortgagor's agent. H.R. 436 - Certain Estate Tax Relief Act of 2009 - Restores the tax on estates and generation-skipping transfers and the step-up in basis provisions for property acquired from a decedent, previously repealed by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Declares that the sunset provision (general terminating date of December 10, 2010) of EGTRRA shall not apply to title V of such Act ( Estate, Gift, and Generation-Skipping Transfer Tax Provisions). H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 - Makes permanent the reduction in capital gains tax rates (from 20 to 15%) enacted by the Jobs and Growth Tax Relief and Reconciliation Act of 2003. H.R. 755 - Amends the Internal Revenue Code to allow an individual taxpayer an exclusion from gross income of the gain from the sale or exchange of up to two residences (other than a principal residence) acquired after December 31, 2008, and before January 1, 2012. Limits the amount of such exclusion to $250,000 ($500,000 for married taxpayers filing a joint return). Allows a $500,000 exclusion amount for a surviving spouse who sells a residence within two years of the death of a spouse. H.R. 1245 - Homebuyer Tax Credit Act of 2009 - Amends the Internal Revenue Code to replace the current tax credit for first-time homebuyers with a one-time credit for 10% of the purchase price of a principal residence, up to $15,000. Requires repayment of credit amounts if the taxpayer sells or fails to occupy the residence within 24 months after the date of purchase. H.R. 1301 - Amends Internal Revenue Code provisions allowing nonrecognition of gain from like-kind exchanges to suspend the 180-day period for completing such exchanges in cases involving exchange facilitators who have filed a bankruptcy petition. S. 2 - Middle Class Opportunity Act of 2009 - Declares that Congress should enact, and the President should sign, legislation to improve the lives of middle class families and provide them with greater opportunity to achieve the American dream by: providing middle class tax relief while making the tax laws simpler and more reliable. H.R. 1560 - To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1629 - To amend the Internal Revenue Code of 1986 to provide penalty free distributions and loans from certain retirement plans for the purchase and refinancing of principal residences. H.R. 1632 - To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income of long-term capital gains on property purchased before the end of 2009. H.R. 1716 - To amend the Internal Revenue Code of 1986 to allow the deduction for real property taxes on the principal residences to all individuals whether or not they itemize other deductions. H.R. 1805 - To amend the Internal Revenue Code of 1986 to make permanent the deduction for State and local sales tax, the deduction for qualified tuition and related expenses, and the deduction for mortgage interest premiums, and to modify to the homebuyer credit. S. 156 - Small Business Stimulus Act of 2009 - Amends the Internal Revenue Code to: (1) extend through 2010 the increased expensing allowance for depreciable business assets; and (2) extend from two to five years the carryback period for net operating losses in 2008 or 2009. S. 201 - Amends the Internal Revenue Code to extend through 2010 the additional standard tax deduction for real property taxes for taxpayers who do not itemize their tax deductions. S. 253 - Fix Housing First Homebuyer Tax Credit Act - Amends the Internal Revenue Code to revise the tax credit for first-time homebuyers by: (1) eliminating the first-time homebuyer requirement (thus making such credit available to all homebuyers); (2) eliminating the repayment requirement for such credit except for resales of a principal residence, or failure to occupy such residence, at any time within three years of purchase; (3) exempting from the repayment requirement members of the Armed Forces who are ordered to relocate; (4) extending the period for purchasing a residence until December 31, 2009. S. 567 - Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income. S. 1678 - Amends Internal Revenue Code provisions relating to the first-time homebuyer tax credit to: (1) extend such tax credit through May 31, 2010; (2) extend through December 31, 2009, the date until which purchases of a principal residence may be treated as made on December 31, 2008, for tax purposes; and (3) extend through May 31, 2010, the waiver of recapture requirements for residences purchased after December 31, 2008. C.A.R. is following a CBO report discussing the possibility of reducing the mortgage interest deduction (MID) from the present $1.1 million cap to $500,000, replacing the MID with a flat tax credit that is 15% of mortgage interest paid, and/or eliminating the deduction for all state and local taxes, including property taxes.

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

Government targets: Environmental Protection Agency (EPA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, Veterans Affairs, Dept of (VA)

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

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. H.R. 205, to repeal the federal estate and gift taxes. H.R. 498, to make permanent the individual income tax rates for capital gains, and for other purposes. H.R. 533, to make full estate tax repeal, small business expensing, and Self-Employment Contributions Act (SECA) tax deduction for health insurance permanent. H.R. 1545, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 1560, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1897, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes H.R. 2284, to amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation. S. 1, to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes S. 43, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S. 569, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 803, to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes S. 996, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. S. 1021, to amend the Internal Revenue Code of 1986 to provide an enhanced credit for research and development by companies that manufacture products in the United States; to Finance. H. Res. 44, condemning the People's Republic of China for its socially unacceptable business practices, including the manufacturing and exportation of unsafe products, casual disregard for the environment, and exploitative employment practices.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 205 - Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes. H.R. 214 - Amends the Internal Revenue Code to allow purchasers of a single-family principal residence a one-time tax credit for up to $15,000 of the purchase price. Requires such a residence to be purchased after February 29, 2008, and before March 1, 2009, and that it be: (1) a new previously unoccupied residence for which a building permit has been issued and construction began on or before September 1, 2007; (2) an owner-occupied residence with a mortgage indebtedness in default on or before March 1, 2008; or (3) in foreclosure and owned by the mortgagor or the mortgagor's agent. H.R. 436 - Certain Estate Tax Relief Act of 2009 - Restores the tax on estates and generation-skipping transfers and the step-up in basis provisions for property acquired from a decedent, previously repealed by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Declares that the sunset provision (general terminating date of December 10, 2010) of EGTRRA shall not apply to title V of such Act ( Estate, Gift, and Generation-Skipping Transfer Tax Provisions). H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 - Makes permanent the reduction in capital gains tax rates (from 20 to 15%) enacted by the Jobs and Growth Tax Relief and Reconciliation Act of 2003. H.R. 755 - Amends the Internal Revenue Code to allow an individual taxpayer an exclusion from gross income of the gain from the sale or exchange of up to two residences (other than a principal residence) acquired after December 31, 2008, and before January 1, 2012. Limits the amount of such exclusion to $250,000 ($500,000 for married taxpayers filing a joint return). Allows a $500,000 exclusion amount for a surviving spouse who sells a residence within two years of the death of a spouse. H.R. 1245 - Homebuyer Tax Credit Act of 2009 - Amends the Internal Revenue Code to replace the current tax credit for first-time homebuyers with a one-time credit for 10% of the purchase price of a principal residence, up to $15,000. Requires repayment of credit amounts if the taxpayer sells or fails to occupy the residence within 24 months after the date of purchase. H.R. 1301 - Amends Internal Revenue Code provisions allowing nonrecognition of gain from like-kind exchanges to suspend the 180-day period for completing such exchanges in cases involving exchange facilitators who have filed a bankruptcy petition. S. 2 - Middle Class Opportunity Act of 2009 - Declares that Congress should enact, and the President should sign, legislation to improve the lives of middle class families and provide them with greater opportunity to achieve the American dream by: providing middle class tax relief while making the tax laws simpler and more reliable. H.R. 1560 - To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. H.R. 1629 - To amend the Internal Revenue Code of 1986 to provide penalty free distributions and loans from certain retirement plans for the purchase and refinancing of principal residences. H.R. 1632 - To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income of long-term capital gains on property purchased before the end of 2009. H.R. 1716 - To amend the Internal Revenue Code of 1986 to allow the deduction for real property taxes on the principal residences to all individuals whether or not they itemize other deductions. H.R. 1805 - To amend the Internal Revenue Code of 1986 to make permanent the deduction for State and local sales tax, the deduction for qualified tuition and related expenses, and the deduction for mortgage interest premiums, and to modify to the homebuyer credit. S. 156 - Small Business Stimulus Act of 2009 - Amends the Internal Revenue Code to: (1) extend through 2010 the increased expensing allowance for depreciable business assets; and (2) extend from two to five years the carryback period for net operating losses in 2008 or 2009. S. 201 - Amends the Internal Revenue Code to extend through 2010 the additional standard tax deduction for real property taxes for taxpayers who do not itemize their tax deductions. S. 253 - Fix Housing First Homebuyer Tax Credit Act - Amends the Internal Revenue Code to revise the tax credit for first-time homebuyers by: (1) eliminating the first-time homebuyer requirement (thus making such credit available to all homebuyers); (2) eliminating the repayment requirement for such credit except for resales of a principal residence, or failure to occupy such residence, at any time within three years of purchase; (3) exempting from the repayment requirement members of the Armed Forces who are ordered to relocate; (4) extending the period for purchasing a residence until December 31, 2009. S. 567 - Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income. C.A.R. has been lobbying on the Administration Budget Proposal which included provisions that would limit the amount a tax deduction could be counted on certain income brackets. This limitation would apply to the deduction of real estate related items such as property taxes and Mortgage Interest Deduction.

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

Government targets: Environmental Protection Agency (EPA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 2830 & 1783-The Pension Protection Act-NAIFA supports legislation allowing advisors who represent companies administering 401(k) type plans to give investment advice to employees participating in those plans. HR 7327 - Worker, Retiree and Employer Recovery Act of 2008. NAIFA supported. HR 205 & S. 1010 - Retirement Security for Life Act would grant a federal tax exclusion up to $20,000 per year in lifetime payments from non-qualified annuuities - NAIFA supports. HR. 2912 - Flexible Retirement for Life Act would grant the same exclusion as HR 819 but phase in the dollar amount starting at $1,000 in 2006 and increasing to $20,000 by 2015. HR 2951 & 1359 - NAIFA supports tax incentives for both qualified and non-qualified annuities. S-906 - Senior Investor Protection Act of 2009 provides grants to states to address issues pertaining to the marketing and sale of financial products to senior citizens. NAIFA has concerns about several provisions in the bill. HR 2748 - Security Needs Lifetime-Pay Act of 2009. This bill would give new tax incentives to individuals who elect lifetime payments from their annuities. NAIFA supports. HR 1984 - Imposes new notice and disclosure requirements on providers of services to 401(k) plans, and on plan sponsors. NAIFA opposed. HR 29889 - Would restrict liability protection for employers who make investment advice available to employees enrolled in an employer's 401(k) plan. NAIFA opposed.

Client expense: $315,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

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

Client expense: $132,507 · Firm income: Not reported

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

H.R. 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

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

Client expense: Not reported · Firm income: $14,675

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

H.R.768 : 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

All provisions relating to estate, gift and generation-skipping taxes in S. Con. Res. 13, Congressional budget for fiscal year 2010, H. Con. Res. 85, Congressional budget for fiscal year 2010, S. 722, Taxpayer Certainty and Relief Act of 2009, H.R. 498, Capital Gains and Estate Tax Relief Act of 2009, H.R. 436, Certain Estate Tax Relief Act of 2009, and H.R. 205, Death Tax Repeal Act.

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

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