Net Operating Loss (NOL) Carryback Act

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 - provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" S. 2543, "the Prescription Drug Pricing Reduction Act" H.R. 3235, "Access to Genetic Counseling Act" H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare Senate Health, Economic Assistance, Liability Protections and Schools (HEALS) Act H.R. 925, Health and Economic Recovery Omnibus Emergency Solutions Act (HEROS Act 2.0) Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Star Rating System methodology and suspension of the display of overall star ratings on Hospital Compare while the agency continues its important work of enhancing the validity and meaningfulness of star ratings H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions Site-neutral payment policies Oppose H.R. 1384/S. 1129, Medicare for All - provisions related to establishment of a national health insurance program Oppose H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans Oppose H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans Oppose H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan Oppose H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option Oppose S 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare Oppose H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare, to provide for health insurance market stabilization, and for other purposes H.R. 3, "Elijah E. Cummings Lower Drug Costs Now Act" H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare Senate Health, Economic Assistance, Liability Protections and Schools (HEALS) Act H.R. 925, Health and Economic Recovery Omnibus Emergency Solutions Act (HEROS Act 2.0) Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" H.R. 3235, "Access to Genetic Counseling Act"

Client expense: $201,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 - provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" S. 2543, "the Prescription Drug Pricing Reduction Act" H.R. 3235, "Access to Genetic Counseling Act" H.R. 6201, "Families First Coronavirus Response Act" - provisions related to Medicaid and Medicare H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare H.R. 6800, "HEROES Act" Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Medicare hospital prospective payment system Site-neutral payment policies H.R. 1384/S. 1129, Medicare for All and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, Elijah E. Cummings Lower Drug Costs Now Act S.2543, the Prescription Drug Pricing Reduction Act H.R. 6201, "Families First Coronavirus Response Act" - provisions related to Medicaid and Medicare H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare H.R. 6800, "HEROES Act" Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Star Rating System methodology and suspension of the display of overall star ratings on Hospital Compare while the agency continues its important work of enhancing the validity and meaningfulness of star ratings H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions Site-neutral payment policies Oppose H.R. 1384/S. 1129, Medicare for All - provisions related to establishment of a national health insurance program Oppose H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans Oppose H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans Oppose H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan Oppose H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option Oppose S 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare Oppose H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare, to provide for health insurance market stabilization, and for other purposes H.R. 3, "Elijah E. Cummings Lower Drug Costs Now Act" H.R. 6201, "Families First Coronavirus Response Act" - provisions related to Medicaid and Medicare H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare H.R. 6800, "HEROES Act" Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" H.R. 3235, "Access to Genetic Counseling Act"

Client expense: $201,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" H.R. 3235, "Access to Genetic Counseling Act"

Client expense: $201,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" H.R. 3235, "Access to Genetic Counseling Act"

Client expense: $129,472 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Medicare hospital prospective payment system Site-neutral payment policies H.R. 1384/S. 1129, Medicare for All and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, Elijah E. Cummings Lower Drug Costs Now Act S.2543, the Prescription Drug Pricing Reduction Act H.R. 6201, "Families First Coronavirus Response Act" - provisions related to Medicaid and Medicare H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 - provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" S. 2543, "the Prescription Drug Pricing Reduction Act" H.R. 3235, "Access to Genetic Counseling Act" H.R. 6201, "Families First Coronavirus Response Act" - provisions related to Medicaid and Medicare H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Star Rating System methodology and suspension of the display of overall star ratings on Hospital Compare while the agency continues its important work of enhancing the validity and meaningfulness of star ratings H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions Site-neutral payment policies Oppose H.R. 1384/S. 1129, Medicare for All - provisions related to establishment of a national health insurance program Oppose H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans Oppose H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans Oppose H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan Oppose H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option Oppose S 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare Oppose HR 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare, to provide for health insurance market stabilization, and for other purposes H.R. 3, "Elijah E. Cummings Lower Drug Costs Now Act" H.R. 6201, "Families First Coronavirus Response Act" - provisions related to Medicaid and Medicare H.R. 748, "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) - provisions related to Medicare Legislative proposals aimed at combating coronavirus impacting Medicare and Medicaid programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Medicare hospital prospective payment system Site-neutral payment policies H.R. 1384/S. 1129, Medicare for All and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, Elijah E. Cummings Lower Drug Costs Now Act S.2543, the Prescription Drug Pricing Reduction Act

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 - provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" S. 2543, the Prescription Drug Pricing Reduction Act H.R. 3235, "Access to Genetic Counseling Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Star Rating System methodology and suspension of the display of overall star ratings on Hospital Compare while the agency continues its important work of enhancing the validity and meaningfulness of star ratings H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions Site-neutral payment policies Oppose H.R. 1384/S. 1129, Medicare for All - provisions related to establishment of a national health insurance program Oppose H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans Oppose H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans Oppose H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan Oppose H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option Oppose S 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare Oppose HR 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare, to provide for health insurance market stabilization, and for other purposes H.R. 3, "Elijah E. Cummings Lower Drug Costs Now Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" H.R. 3235, "Access to Genetic Counseling Act"

Client expense: $325,590 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Medicare hospital prospective payment system Site-neutral payment policies H.R. 1384/S. 1129, Medicare for All and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act"

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals affecting Medicare and Medicaid hospital reimbursement policies Health Information Technology Medicare Graduate Medical Education payments H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions H.R. 3414, "Opioid Workforce Act" - provisions related to expanding Medicare funding for opioid or pain management residency programs Site-neutral payment policies H.R. 1384/S. 1129, Medicare for all and other public option alternative proposals H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option S. 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare H.R. 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare and to provide for health insurance market stabilization H.R. 3, "Lower Drug Costs Now Act" H.R. 3235, "Access to Genetic Counseling Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed changes to Medicare hospital reimbursement policy Star Rating System methodology and suspension of the display of overall star ratings on Hospital Compare while the agency continues its important work of enhancing the validity and meaningfulness of star ratings H.R. 1763/S. 348, "Resident Physician Shortage Reduction Act" - provisions related to increasing the number of Medicare-funded residency positions Site-neutral payment policies Oppose H.R. 1384/S. 1129, Medicare for All - provisions related to establishment of a national health insurance program Oppose H.R. 2452, Medicare for America Act of 2010 provisions related to establishment of a Medicare for America health program to provide for comprehensive health coverage for all Americans Oppose H.R. 2463/S. 1261, Choose Medicare Act - provisions related to the establishment of Medicare part E public health plans Oppose H.R. 2000/S. 981, Medicare-X Choice Act of 2019 - provisions related to the establishment of a public health plan Oppose H.R. 2085/S. 1033, CHOICE Act - provisions amending the Public Health Service Act to establish a public health insurance option Oppose S 470, Medicare at 50 Act - provisions related to amending title XVIII of the Social Security Act to provide for an option for any citizen or permanent resident of the United States age 50 to 64 to buy into Medicare Oppose HR 1346, Medicare Buy-In and Health Care Stabilization Act of 2019 - provisions related to providing for an option for individuals who are ages 50 to 64 to buy into Medicare, to provide for health insurance market stabilization, and for other purposes H.R. 3, "Lower Drug Costs Now Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2452 - American Clean Energy and Security Act S. 1462 - American Clean Energy Leadership Act Solar Energy - General Promotion of Solar Energy Industry

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Natl Security Council (NSC), SENATE

Export Control Reform Initiatives, US-UK Defense Trade Treaty, Trade/IPR Aspects of Climate Change HR2452, S1733, Arms Transfers, China Policy, Turkey Policy HR252

Client expense: $3,980,000 · Firm income: Not reported

Government targets: Energy, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

H.R. 200, Helping Families Save Their Homes in Bankruptcy Act of 2009. All Provisions. Amends title 11 of the United States Code with respect to modification of certain mortgages on principal residences, and for other purposes. H.R.3081, Continuing Appropriations Act of 2011. All Provisions. Continuing resolution to fund the government and other items. (this bill has become Law) S. 61, Helping Families Save Their Homes in Bankruptcy Act of 2009. All Provisions. Amends federal bankruptcy law governing a Chapter 13 debtor (adjustment of debts of an individual with regular income). H.R. 2452, Net Operating Loss (NOL) Carryback Act. To amend the Internal Revenue Code of 1986 a 5-year carryback of operating losses, and for other purposes.

Client expense: $556,000 · Firm income: Not reported

Government targets: Energy, Dept of, Federal Bureau of Investigation (FBI), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, Treasury, Dept of, White House Office

H.R.251: LIFE INSURANCE EMPLOYEE NOTIFICATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 768: COMMISSION ON FINANCIAL CRISIS ACCOUNTABILIY ACT OF 2009; PROVISIONS RELATED TO TAX IMPLICATIONS ON LIFE INSURANCE H.R.2452/S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE H.R.3399: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO PERMIT THE CONSOLIDATION OF LIFE INSURANCE COMPANIES WITH OTHER COMPANIES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 3408/S. 2882: TAXPAYER REPONSIBILITY, ACCOUNTABILITY, AND CONSISTENCY ACT OF 2009; PROVISIONS RELATED TO CLASSIFICATION OF INDEPENDENT CONTRACTORS AS EMPLOYEES H.R.3669: EMPLOYER-OWNED LIFE INSURANCE LIMITATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 4013: TO AMEND THE INTERNAL REVANUE CODE OF 1986 TO ALLOW A 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4173: DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT (FKA: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010); ALL PROVISIONS OF THE BILL H.R.: 4191: LET WALL STREET PAY FOR THE RESTORATION OF MAIN STREET ACT OF 2009; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4412: WALL STREET BONUS TAX ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 156: SMALL BUSINESS STIMULUS ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 722: TAXPAYER CERTAINTY AND RELIEF ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE S. 1835/S. 1937: A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO ALLOW 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 2927: WALL STREET FAIR SHARE ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES BILL NOT YET INTRODUCED: FINANCIAL CRISIS RESPONSIBILITY FEE; PROVISIONS RELATED TO THE FEES OR TAXES ON FINANCIAL SERVICES COMPANIES TO REPAY TARP

Client expense: $380,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax and retirement issues including lifetime payout of annuities and 401K fee issues, taxation of insurance products, and related-party reinsurance issues. H.R.1961 - Savings for American Families' Future Act of 2009 - savings incentives provisions H.R.2748 - Retirement Security Needs Lifetime Pay Act - all provisions S.1297 - Retirement Security for Life Act all provisions Administration FY2010 and FY2011 revenue proposals - Insurance-specific revenue proposals including the reduction in TRIA federal obligation provision, STOLI transactions, dividends received deduction (DRD), corporate owned life insurance (COLI), and auto-IRA savings provisions H.R.2110 - the Mobile Workforce State Income Tax Fairness and Simplification Act all provisions H.R.2452 - Net Operating Loss (NOL) Carry-Back Act all provisions H.R.3424 - To amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates - related party reinsurance issues H.R. 4191 Let Wall Street Pay for the Restoration of Main Street Act of 2009 - all provisions Senate Tax Extenders taxation of carried interest, revenue raisers H.R.4213 Tax Extenders Act of 2009 revenue raisers, taxation of carried interest Financial Crisis Responsibility Fee (Administration Proposal) revenue provisions H.R. 3424 - To amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates all provisions H.R.4213 - American Jobs and Closing Tax Loopholes Act of 2010 - Temporary extension of the NFIP H.R.4337/S.3948 Regulated Investment Company Modernization Act all provisions S.3946 - Small Business Paperwork Relief Act 1099 reporting provisions H.R.5297 - Small Business Jobs Act of 2010 1009 reporting provisions, including S.Amdt. 4595 and S.Amdt.4596

Client expense: $710,000 · Firm income: Not reported

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

HR 2452 Net Operating Loss Carryback Act of 2009 HR 2847 Tax Extenders Hiring Incentives Act HR 2910 S Corp. Mordernization Act of 2009 HR 3614 Small Business Investment Act Extension HR 4213 Expiring Tax Provisions; Tax Extenders HR 4853 Tax Extenders HR 4853 Tax Relief, Unemployment Insurance S. 823 Net Operating Loss Carryback Act of 2009 S. 996 S Corp. Mordernization Act of 2009 Estate Taxes Financial Crisis Responsibility Fee IRS Form 1099 Reporting Requirements Reauthorization and Job Creation Act of 2010

Client expense: $960,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), President of the U.S., SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

H.R. 2452/S.823, Net Operation Loss (NOL) Carryback Act H.R. 5982, Small Business Tax Relief Act of 2010 S. 823, A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. H.R.4013, To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. S.3795, TAX GAP Act of 2010 H.R. 4853, The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Client expense: $720,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative and regulatory tax issues dealing with investment savings and investment savings vehicles, donor advised funds, tax compliance and reporting, and general corporate items during the 111th session of Congress. -H.R. 4337, The Regulated Investment Company Modernization Act of 2009 - Administration's Fiscal Year 2011 Revenue Proposals - H.R. 4853, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 -H.R. 5297, the Small Business Lending Fund Act of 2010 -H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010 -S. 3793, the Job Creation and Tax Cuts Act - H.R. 1935: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services - H.R. 1944: A bill to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income - S. 823, H.R. 2452, The "Net Operating Loss (NOL) Carryback Act. - S. 3777 & S.3783, Information Reporting Modernization Act of 2010 - H.R. 1935: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2452 - American Clean Energy and Security Act S. 1462 - American Clean Energy and Leadership Act Solar Energy - General promotion of the solar industry

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Natl Security Council (NSC), SENATE

Financial services regulatory reform proposals and pending derivatives legislation. Issues related to retirement, mutual fund and seurities industries. Specific issues include 401(k) fee disclosure (HR 3185-Miller, the 401(k) Fair Disclosure for Retirement Security Act; HR 3765-Neal, the Defined Contribution Plan Fee Transparency Act; and S.2473-Harkin, the Defined Contribution Fee Disclosure Act). HR2452, the Net Operating Loss (NOL) Carryback Act. Monitor HR1424, Emergency Economic Stabilization Act.

Client expense: Not reported · Firm income: $12,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1265, HR 2452, HR 3424, HR 4853, HR 4951, S 506, S 823

Client expense: $810,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: life/non-life consolidated returns; Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement product. Obama Administration's Green Book proposals on COLI and SA DRD (not yet in legislative form) S.Con Res. 13 - An original concurrent resolution setting forth trhe 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 S 823 - "Net Operating Loss 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 HR 2452 - "Net Operating Loss Carryback Act" - To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes HR 3669 - "Employer-Owned Life Insurance Limitation Act" - To prohibit employers from carrying life insurance policies on their rank and file employees HR 3590 - "Patient Protection and Affordable Care Act" - Would reform the health care system and includes prevention and wellness provisions, medicare reforms, individual and employer requirements, and excise tax on high cost plans HR 4872 - "The Health Care and Education Affordability Reconciliation Act of 2010" - would amend HR 3590, reform the health care system, includes changes to the excise tax, medicare payroll tax and economic substance doctrine S 1297 - "Retirement Security for Life Act of 2009 - A bill to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments HR 2748 - "Retirement Security Needs Lifetime Pay Act" - contains three provisions to encourage retirees to receive some of their retirement savings in the form of guaranteed lifetime income payments S 3141 - "Low Income Housing Tax Credit Recovery Act of 2010" - Provides low income housing tax credits HR 4173 - "Dodd Frank Wall Street Reform and Consumer Protection Act" - overhauls regulation of financial markets HR 5297 - "Small Business Jobs aand Credit Act" - partial annuitizations; creates Roth 457 plans, allows for Roth in-plan conversions

Client expense: $860,000 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See attachment. TAX Fourth Quarter Report 2010 H.R. 251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R. 768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R. 2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. H.R. 3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R. 3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R. 4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R. 4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R. 4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Lame Duck Tax Bill) Issue: revenue offsets H.R. 5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R. 5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R. 6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S. 156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation as it effects life insurance. S. 722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: taxation as it effects life insurance. S. 823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance. S. 1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S. 1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S. 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. No bill number - Restoring American Financial Stability Act of 2010 (Title XVI). Issue: derivatives tax.

Client expense: $760,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2452 Net Operating Loss Carryback Act of 2009 HR 2847 Tax Extenders Hiring Incentives Act HR 2910 S Corp. Mordernization Act of 2009 HR 3614 Small Business Investment Act Extension HR 4213 Expiring Tax Provisions; Tax Extenders S. 823 Net Operating Loss Carryback Act of 2009 S. 996 S Corp. Mordernization Act of 2009 Estate Taxes Financial Crisis Responsibility Fee IRS Form 1099 Reporting Requirements

Client expense: $880,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), President of the U.S., SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

Legislative and regulatory tax issues dealing with investment savings and investment savings vehicles, donor advised funds, tax compliance and reporting, and general corporate items during the 111th session of Congress. -H.R. 4337, The Regulated Investment Company Modernization Act of 2009 - Administration's Fiscal Year 2011 Revenue Proposals - H.R. 5486, the Small Business Jobs Tax Relief Act of 2010 -H.R. 5297, the Small Business Lending Fund Act of 2010 -H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010 -S. 3793, the Job Creation and Tax Cuts Act - H.R. 1935: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services - H.R. 1944: A bill to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income - S. 823, H.R. 2452, The "Net Operating Loss (NOL) Carryback Act. - S. 3777 & S.3783, Information Reporting Modernization Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.251: LIFE INSURANCE EMPLOYEE NOTIFICATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 768: COMMISSION ON FINANCIAL CRISIS ACCOUNTABILIY ACT OF 2009; PROVISIONS RELATED TO TAX IMPLICATIONS ON LIFE INSURANCE H.R.2452/S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE H.R.3399: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO PERMIT THE CONSOLIDATION OF LIFE INSURANCE COMPANIES WITH OTHER COMPANIES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 3408/S. 2882: TAXPAYER REPONSIBILITY, ACCOUNTABILITY, AND CONSISTENCY ACT OF 2009; PROVISIONS RELATED TO CLASSIFICATION OF INDEPENDENT CONTRACTORS AS EMPLOYEES H.R.3669: EMPLOYER-OWNED LIFE INSURANCE LIMITATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 4013: TO AMEND THE INTERNAL REVANUE CODE OF 1986 TO ALLOW A 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4173: DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT (FKA: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010); ALL PROVISIONS OF THE BILL H.R.: 4191: LET WALL STREET PAY FOR THE RESTORATION OF MAIN STREET ACT OF 2009; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4412: WALL STREET BONUS TAX ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 156: SMALL BUSINESS STIMULUS ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 722: TAXPAYER CERTAINTY AND RELIEF ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE S. 1835/S. 1937: A BILL TO AMEND THE INTERNAL REENUE CODE OF 1986 TO ALLOW 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 2927: WALL STREET FAIR SHARE ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES BILL NOT YET INTRODUCED: FINANCIAL CRISIS RESPONSIBILITY FEE; PROVISIONS RELATED TO THE FEES OR TAXES ON FINANCIAL SERVICES COMPANIES TO REPAY TARP

Client expense: $590,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative and regulatory tax issues dealing with investment savings and investment savings vehicles, donor advised funds, tax compliance and reporting, and general corporate items during the 111th session of Congress. -H.R. 4337, The Regulated Investment Company Modernization Act of 2009 - Administration's Fiscal Year 2011 Revenue Proposals - H.R. 5486, the Small Business Jobs Tax Relief Act of 2010 -H.R. 5297, the Small Business Lending Fund Act of 2010 -H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010 -S. 3793, the Job Creation and Tax Cuts Act - H.R. 1935: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services - H.R. 1944: A bill to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income - S. 823, H.R. 2452, The "Net Operating Loss (NOL) Carryback Act. - S. 3777 & S.3783, Information Reporting Modernization Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax and retirement issues including lifetime payout of annuities and 401K fee issues, taxation of insurance products and related-party reinsurance issues. H.R.1961 Savings for American Families' Future Act of 2009 savings incentives provisions H.R.2748 - Retirement Security Needs Lifetime Pay Act all provisions S.1297 - Retirement Security for Life Act all provisions Administration FY2010 and FY2011 revenue proposals - Insurance-specific revenue proposals including the reduction in TRIA federal obligation provision, STOLI transactions, dividends received deduction (DRD), corporate owned life insurance (COLI), and auto-IRA savings provisions H.R.2110 - the Mobile Workforce State Income Tax Fairness and Simplification Act all provisions H.R.2452 - Net Operating Loss (NOL) Carry-Back Act all provisions H.R.3424 - To amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates - related party reinsurance issues H.R. 4191 Let Wall Street Pay for the Restoration of Main Street Act of 2009 - all provisions Senate Tax Extenders taxation of carried interest, revenue raisers H.R.4213 Tax Extenders Act of 2009 revenue raisers, taxation of carried interest Financial Crisis Responsibility Fee (Administration Proposal) revenue provisions H.R. 3424 - To amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates all provisions H.R.4213 - American Jobs and Closing Tax Loopholes Act of 2010 - Temporary extension of the NFIP

Client expense: $440,000 · Firm income: Not reported

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

S. 61, Helping Families Save Their Homes in Bankruptcy Act of 2009. All Provisions. Amends federal bankruptcy law governing a Chapter 13 debtor (adjustment of debts of an individual with regular income). H.R. 200, Helping Families Save Their Homes in Bankruptcy Act of 2009. All Provisions. Amends title 11 of the United States Code with respect to modification of certain mortgages on principal residences, and for other purposes. H.R. 2452, Net Operating Loss (NOL) Carryback Act. To amend the Internal Revenue Code of 1986 a 5-year carryback of operating losses, and for other purposes.

Client expense: $605,000 · Firm income: Not reported

Government targets: Energy, Dept of, Federal Bureau of Investigation (FBI), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, Treasury, Dept of, White House Office

H.R.2452/S.823, Net Operating Loss (NOL) Carryback Act H.R.5982, Small Business Tax Relief Act of 2010 S.156, Small Business Stimulus Act of 2009 S.1937, A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes S.3795, TAX GAP Act of 2010

Client expense: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1265, HR 2452, HR 3424, S 506, S 823

Client expense: $1,170,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 2452 - American Clean Energy And Security Act S. 1462 - American Clean Energy Leadership Act Solar Energy -General Promotion of Solar Energy Industry

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Natl Security Council (NSC), SENATE

See attachment. TAX Third Quarter Report 2010 H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. 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 of life insurance companies. 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: tax changes may affect 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 companies. 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.

Client expense: $830,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Building code and energy-efficiency language in the American Clean Energy and Security (ACES) Act, HR 2452. Building code and energy-efficiency language in the American Clean Energy Leadership Act, S 1462. Building code and energy-efficiency language in the Clean Energy Jobs and American Power Act, S 1733. Building code and energy-efficiency language in the Practical Energy and Climate Plan Act, S 3464.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Financial services regulatory reform proposals and pending derivatives legislation. Issues related to retirement, mutual fund and seurities industries. Specific issues include 401(k) fee disclosure (HR 3185-Miller, the 401(k) Fair Disclosure for Retirement Security Act; HR 3765-Neal, the Defined Contribution Plan Fee Transparency Act; and S.2473-Harkin, the Defined Contribution Fee Disclosure Act). HR2452, the Net Operating Loss (NOL) Carryback Act. Monitor HR1424, Emergency Economic Stabilization Act.

Client expense: Not reported · Firm income: $12,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE