Medical FSA Improvement Act of 2009

H.R. 4872, the Health Care and Education Reconciliation Act of 2010; H.R. 3590, Patient Protection and Affordable Care Act H.R. 2298, the Expanding Dependent and Child Care Act H.R. 1279, to amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts to provide for a carryover of unused dependent care. H.R. 2526, the Medical FSA Improvement Act S. 702, the Long-Term Care Affordability and Security Act S. 491/H.R. 1203, the Federal and Military Retiree Health Care Equity Act Continue the increased limit for tax-favored mass transit benefits (as enacted by the American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5 (February 17, 2009) beyond the current sunset date of December 31, 2010 Issues pertaining to account-based plans and excise tax on high-cost plans.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4872, The Health Care and Education Reconciliation Act of 2010 H.R. 3590, Patient Protection and Affordable Care Act H.R. 2526, the Medical FSA Improvement Act Issues pertaining to account-based plans and excise tax on high-cost plans.

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

Public Law 111-148, the Patient Protection and Affordable Care Act - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. Public Law 111-152, the Health Care and Education Reconciliation Act - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Public Law 111-148, the Patient Protection and Affordable Care Act - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. Public Law 111-152, the Health Care and Education Reconciliation Act - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 350 An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 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. HR 598 To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 971 To amend the Internal Revenue Code of 1986 to provide commuter flexible spending arrangements H.R. 1944 to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 2526 to amend the Internal Revenue Code of 1986 to increase participation in medical flexible spending arrangements H.R.4154: 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, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration. HR 4191 Securities Transaction Tax bill would impose a transaction tax of 0.25 percent on stock transactions and 0.02 percent on futures, swaps, and credit default swaps. H.R.4213: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions 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. S. 1007 to amend the Internal Revenue Code of 1986 to deny a deduction for excessive compensation of any employee of an employer S. 2883 To amend the Internal Revenue Code of 1986 to provide for the distribution of remaining balances in flexible spending arrangements upon termination from employment. S. 2927, 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;

Reform of flexible spending accounts. Support for H.R. 2526, "Medical FSA Improvement Act of 2009." Opposition to restrictions on FSA expenditures in P.L. 111-148, "Patient Protection and Affordable Care Act," and P.L. 111-152, "Reconciliation Act of 2010." Access to health savings accounts in P.L. 111-148, "Patient Protection and Affordable Care Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4872, The Health Care and Education Reconciliation Act of 2010 H.R. 3590, Patient Protection and Affordable Care Act H.R. 2526, the Medical FSA Improvement Act Issues pertaining to account-based plans and excise tax on high-cost plans.

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

H.R. 4872, the Health Care and Education Reconciliation Act of 2010; H.R. 3590, Patient Protection and Affordable Care Act H.R. 2298, the Expanding Dependent and Child Care Act H.R. 1279, to amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts to provide for a carryover of unused dependent care. H.R. 2526, the Medical FSA Improvement Act S. 702, the Long-Term Care Affordability and Security Act S. 491/H.R. 1203, the Federal and Military Retiree Health Care Equity Act Continue the increased limit for tax-favored mass transit benefits (as enacted by the American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5 (February 17, 2009) beyond the current sunset date of December 31, 2010 Issues pertaining to account-based plans and excise tax on high-cost plans.

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

Issues related to various proposals on heath care reform (no specific legislation) H.R. 1788, False Claims Act Correction Act of 2009H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346 / S.540, Medical Device Safety Act of 2009 Affordable Health Choice Act (bill number not yet available) H.R. 2526, Medical FSA Improvement Act of 2009 (Flexible Spending Account cash-outs) Comprehensive healthcare reform (proposals being drafted in the Senate Finance, Senate HELP and House Tri-Committees) ERISA regulation of employee health plans (no specific legislation or regulations)

Client expense: $7,430,000 · Firm income: Not reported

H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346/S.540, Medical Device Safety Act of 2009 H.R. 3200/S. 1679, Affordable Health Choices Act S. 1796, America's Healthy Future Act of 2009 S. 2662, Fair Resolution of Medical Liability Disputes Act of 2009 H.R. 2526, Medical FSA Improvement Act of 2009, provisions on flexible spending accounts H.R. 3962, Affordable Health Care for America Act H.R. 3590, Service Members Home Ownership Tax Act of 2009, provision on patient protection Issues related to ERISA preemption (no specific legislation introduced) Senate Finance Health Reform Drafts - Coverage, Delivery Reform and Financing aspects Senate HELP Affordable Health Choices Act - Coverage, delivery reform and financing aspects House Tri-Committee Health Reform Bill - Coverage, delivery reform and financing aspects General background on comprehensive health reform, flexible spending accounts, medical liability reform and health savings accounts (no specific legislation introduced)

Client expense: $71,190,000 · Firm income: Not reported

Issues related to various proposals on heath care reform (no specific legislation) H.R. 1788, False Claims Act Correction Act of 2009 H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346 / S.540, Medical Device Safety Act of 2009 Affordable Health Choice Act (bill number not yet available) H.R. 2526, Medical FSA Improvement Act of 2009 (Flexible Spending Account cash-outs) Comprehensive healthcare reform (proposals being drafted in the Senate Finance, Senate HELP and House Tri-Committees) ERISA regulation of employee health plans (no specific legislation or regulations)

Client expense: $7,430,000 · Firm income: Not reported

Issues related to various proposals on heath care reform (no specific legislation) H.R. 1788, False Claims Act Correction Act of 2009 H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346 / S.540, Medical Device Safety Act of 2009 Affordable Health Choice Act (bill number not yet available) H.R. 2526, Medical FSA Improvement Act of 2009 (Flexible Spending Account cash-outs) Comprehensive healthcare reform (proposals being drafted in the Senate Finance, Senate HELP and House Tri-Committees) ERISA regulation of employee health plans (no specific legislation or regulations)

Client expense: $7,430,000 · Firm income: Not reported

H.R. 3962, Affordable Health Care for America Act of 2009 - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 1796, America's Healthy Future Act of 2009 - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. H.R. 3590, the Patient Protection and Affordable Care Act of 2009 - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3962, Affordable Health Care for America Act of 2009 - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 1796, America's Healthy Future Act of 2009 - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. H.R. 3590, the Patient Protection and Affordable Care Act of 2009 - preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346/S.540, Medical Device Safety Act of 2009 H.R. 3200/S. 1679, Affordable Health Choices Act S. 1796, America's Healthy Future Act of 2009 S. 2662, Fair Resolution of Medical Liability Disputes Act of 2009 H.R. 2526, Medical FSA Improvement Act of 2009, provisions on flexible spending accounts H.R. 3962, Affordable Health Care for America Act H.R. 3590, Service Members Home Ownership Tax Act of 2009, provision on patient protection Issues related to ERISA preemption (no specific legislation introduced) Senate Finance Health Reform Drafts - Coverage, Delivery Reform and Financing aspects Senate HELP Affordable Health Choices Act - Coverage, delivery reform and financing aspects House Tri-Committee Health Reform Bill - Coverage, delivery reform and financing aspects General background on comprehensive health reform, flexible spending accounts, medical liability reform and health savings accounts (no specific legislation introduced)

Client expense: $71,190,000 · Firm income: Not reported

Reform of flexible spending accounts. Support for H.R. 2526, "Medical FSA Improvement Act of 2009." Opposition to restrictions on FSA expenditures in H.R. 3962, "Affordable Health Care for America Act," and H.R. 3590, "Patient Protection and Affordable Care Act." Access to health savings accounts in H.R. 3962, "Affordable Health Care for America Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 350 An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 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. HR 598 To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 971 To amend the Internal Revenue Code of 1986 to provide commuter flexible spending arrangements 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. H.R. 1944 to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 2526 to amend the Internal Revenue Code of 1986 to increase participation in medical flexible spending arrangements H.R.4154: 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, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration. HR 4191 Securities Transaction Tax bill would impose a transaction tax of 0.25 percent on stock transactions and 0.02 percent on futures, swaps, and credit default swaps. H.R.4213: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions 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. S. 1007 to amend the Internal Revenue Code of 1986 to deny a deduction for excessive compensation of any employee of an employer S. 2883 To amend the Internal Revenue Code of 1986 to provide for the distribution of remaining balances in flexible spending arrangements upon termination from employment. S. 2927, 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;

H.R. 3200, the Affordable Health Choices Act of 2009, preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. Senate Finance Committee Chairman's Mark, preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3200, the Affordable Health Choices Act of 2009, preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. Senate Finance Committee Chairman's mark, preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 350 An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. Tax extender and tax reform HR 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. HR 598 To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 971 To amend the Internal Revenue Code of 1986 to provide commuter flexible spending arrangements 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. H.R. 1944 to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 2526 to amend the Internal Revenue Code of 1986 to increase participation in medical flexible spending arrangements 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. S. 1007 to amend the Internal Revenue Code of 1986 to deny a deduction for excessive compensation of any employee of an employer

Client expense: $490,000 · Firm income: Not reported

Reform of flexible spending accounts. Support for H.R. 2526, "Medical FSA Improvement Act of 2009." Opposition to restrictions on FSA expenditures in S. ____, "America's Healthy Future Act" and H.R. 3200, "America's Affordable Health Choices Act of 2009." Access to health savings accounts in H.R. 3200, "America's Affordable Health Choices Act of 2009."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2526, Medical FSA Improvement Act Issues related to FSAs, HRAs & HSAs. Potentiaql Excise Tax on Health Coverage HR 3200,America's Affordable Health Choices Act & S.1679 - Affordable Health Choices Act Health Care REform, Medical Flexible Savings Accounts & Section 125 operations

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2526, Medical FSA Improvement Act Issues related to FSAs, HRAs & HSAs. Potentiaql Excise Tax on Health Coverage HR 3200,America's Affordable Health Choices Act & S.1679 - Affordable Health Choices Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to various proposals on heath care reform (no specific legislation) H.R. 1788, False Claims Act Correction Act of 2009 H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346 / S.540, Medical Device Safety Act of 2009 Affordable Health Choice Act (bill number not yet available) H.R. 2526, Medical FSA Improvement Act of 2009 (Flexible Spending Account cash-outs) Comprehensive healthcare reform (proposals being drafted in the Senate Finance, Senate HELP and House Tri-Committees) ERISA regulation of employee health plans (no specific legislation or regulations)

Client expense: $7,430,000 · Firm income: Not reported

Health care reform; flexible compensation issues; Section 125 plans. H.R. 2526, Medical FSA Improvement Act. H.R. 2298, Expanding Dependent and Child Care Act. Excise tax on health coverage. Issues related to account-based plans. H.R.3200, America's Affordable Health Choices Act and S.1679, Affordable Health Choices Act.

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

H.R. 2526, Medical FSA Improvement Act. Excise tax on health coverage. Issues related to account-based plans. H.R.3200, America's Affordable Health Choices Act and S. 1679, Affordable Health Choices Act.

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

IRS Section 125, H.R. 2526, Medical FSA Improvement Act S. 491/H.R. 1203, The Federal and Military Retiree Health Care Act S. 702, Long-Term Care Affordability and Security Act of 2009 H.R. 3300

Client expense: Not reported · Firm income: Not reported

H.R. 3200 and S. ----, the Affordable Health Choices Act of 2009, preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $28,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3200 and S. ----, the Affordable Health Choices Act of 2009, preserve and improve tax treatment for flexible spending accounts in the context of congressional health care reform legislation. S. 988, the SIMPLE Cafeteria Plan Act of 2009, to allow small businesses to set up flexible spending accounts for their employees. H.R. 2526, the Medical FSA Improvement Act of 2009 - improve flexible spending accounts by reforming use-or-lose-it structure.

Client expense: Not reported · Firm income: $28,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to various proposals on heath care reform (no specific legislation) H.R. 1788, False Claims Act Correction Act of 2009 H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1346 / S.540, Medical Device Safety Act of 2009 Affordable Health Choice Act (bill number not yet available) H.R. 2526, Medical FSA Improvement Act of 2009 (Flexible Spending Account cash-outs) Comprehensive healthcare reform (proposals being drafted in the Senate Finance, Senate HELP and House Tri-Committees) ERISA regulation of employee health plans (no specific legislation or regulations)

Client expense: $7,430,000 · Firm income: Not reported

Reform of flexible spending accounts. Support for H.R. 2526, "Medical FSA Improvement Act of 2009."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 350 An original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 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. HR 598 To provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. HR 971 To amend the Internal Revenue Code of 1986 to provide commuter flexible spending arrangements 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. H.R. 1944 to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 2526 to amend the Internal Revenue Code of 1986 to increase participation in medical flexible spending arrangements 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. S. 1007 to amend the Internal Revenue Code of 1986 to deny a deduction for excessive compensation of any employee of an employer

Client expense: $495,000 · Firm income: Not reported

Health care reform; flexible compensation issues; Section 125 plans. H.R. 2526, Medical FSA Improvement Act. H.R. 2298, Expanding Dependent and Child Care Act. S.491/H.R.1203, The Federal and Military Retiree Health Care Act S.702, Long-Term Care Affordability and Security Act of 2009

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

H.R. 2526, Medical FSA Improvement Act. S.491/H.R.1203, The Federal and Military Retiree Health Care Act S.702, Long-Term Care Affordability and Security Act of 2009.

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