Small Business and Infrastructure Jobs Tax Act of 2010

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents and royalties received or accrued) H.R. 212 - Bonus Depreciation Extension Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4231 - Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4637 - Help Small Business Start and Grow Act of 2010 H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4965 - Targeted Job Creation and Business Investment Act H.R. 4994 - Tax Assistance Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 H.R. 5660 - Main Street Fairness Act H.R. 7327 - Pension Relief and Technical Corrections S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 S. 3513 - Bonus Depreciation Extension to Create Jobs Act H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec. 280F) H.R. 3011, S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 Treasury regulations on capitalization under I.R.C. sec 263a VoIP Sourcing tax legislation State and local taxation of digital goods State and local taxation of telecommunications Main Street Fairness Act (Senate) Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Energy tax legislation Excise tax on call centers Treasury guidance on the Economic Substance Doctrine Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Tax treatment of employer provided cell phones Tax treatment of gain in certain spin-off transactions CFC look-through treatment Research Credit IRS rules on uncertain tax positions (Ann. 2010-30) Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax

Client expense: $4,480,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents and royalties received or accrued) H.R. 1019 - State Video Tax Fairness Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 4213 - Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4994 - Tax Assistance Act of 2010 H.R. 7327 - Pension Relief and Technical Corrections H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec. 280F) S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 Treasury regulations on capitalization under I.R.C. sec 263a VoIP Sourcing tax legislation State and local taxation of digital goods State and local taxation of telecommunications Main Street Fairness Act Telephone Excise Tax repeal Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Codification of the Economic Substance Doctrine Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Tax treatment of employer provided cell phones Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax Tax treatment of gain in certain spin-off transactions CFC look through treatment Research credit

Client expense: $4,740,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

H.R. 4849 Small Business and Infrastructure Tax Act H.R. 4213 American Jobs and Closing Tax Loopholes Act

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

Government targets: Bureau of Reclamation, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 4849 Small Business Infrastructure Tax Act H.R. 4213 American Jobs and Closing Tax Loopholes Act

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 4849 Small Business Infrastructure Tax Act H.R. 4213 American Jobs and Closing Tax Loopholes Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.506 - Stop Tax Haven Abuse Act - provisions related to international tax on foreign direct investment; H.R. 1265 - Stop Tax Haven Abuse Act - provisions related to international tax on foreign direct investment; H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 - international tax on foreign direct investment generally; International tax on foreign direct investment generally; S. 3793 - Job Creation Tax Cuts - issues relating to international tax; H.R. 847 - James Zadroga 9/11 Health and Compensation Act of 2010 - issues related to international tax.

Client expense: $520,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.506 - Stop Tax Haven Abuse Act - provisions relating to international tax on foreign direct investment; H.R. 1265 - Stop Tax Haven Abuse Act - provisions relating to international tax on foreign direct investment; H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 - international tax on foreign direct investment generally; International tax on foreign direct investment generally; H.R. 4213 - American Jobs and Closing Tax Loopholes Act of 2010 - provisions relating to international tax on foreign direct investment; H.R. 291 - Small business Jobs Act of 2010 (all provisions); S. 393 - Job Creation Tax Cuts Act - issues relating to international tax return.

Client expense: $450,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 506 - Stop Tax Haven Abuse Act - provisions related to international tax on foreign direct investment; H.R. 1265 - Stop Tax Haven Abuse Act - provisions related to international tax on foreign direct investment; H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 - international tax on foreign direct investment; International tax on foreign direct investment generally; H.R. 4213 - American Jobs and Closing Tax Loopholes Act of 2010 - provisions relating to foreign direct investment.

Client expense: $480,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 506 - Stop Tax Haven Abuse Act (all provisions); H.R. 1265 - Stop Tax Haven Abuse Act (all provisions); H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 (all provisions); International tax on foreign direct investment generally.

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

Government targets: Commerce, Dept of (DOC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Science & Technology Policy (OSTP), SENATE, White House Office

Business Activity Tax Simplification (BATSA H.R. 1083);State Tax Nexus; Jobs Legislation Economic Recovery; Tax Extenders (H.R. 4849); R&D Tax Credit; Small Business & Infrastructure Jobs Act; American Workers, State and Business Tax Relief Act (H.R. 4213)

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Coast Guard (USCG), U.S. Trade Representative (USTR)

FY 2011 HUD Appropriations, HR 4213 Tax Extentions Act, HR 4849 Small Business Infrastructure Jobs Act

Client expense: Not reported · Firm income: $12,500

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

Oil Spill Liability Trust Fund Tax Increase; Obama Administration Budget/Tax proposals regarding oil industry and corporate taxes; Ethanol blenders credit; Ethanol import tariff; S.888 Oil Industry Tax Break Repeal Act of 2009; Cap/Trade- emission allowances, carbon taxes; Taxing refined petroleum products; S.3164 Polluter Pays Restoration Act; S.3125 Superfund Polluter Pays Act; H.R.4849 Small Business and Infrastructure Jobs Act of 2010; H.R.4213 American Jobs and Closing Tax Loopholes Act of 2010; H.R.5104 Section 199 Change.

Client expense: $3,920,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.1, American Recovery and Reinvestment Act of 2009 General issues related to access to capital for small business (no specific legislation introduced) H.R. 4598, the Express Loan Improvements Act of 2010 S. 3024, Job Impact Analysis Act of 2010 S. 2859, Small Business Job Creation and Access to Capital Act of 2009 S. 1233, SBIR/STTR Reauthorization Act of 2009 S. 1229, the Entrepreneurial Development Act of 2009 S. 2986, Southeast Hurricanes Small Business Disaster Relief Act of 2010 S. 2731, Small Business Administration Disaster Recovery and Reform Act of 2009 H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 S. 2989, Small Business Contracting Revitalization Act of 2010 S. 3165, Small Business Community Partner Relief Act of 2010 H.R. 4598, Express Loans Improvements Act of 2010 S. 3024, Job Impact Analysis Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010

Client expense: $25,120,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 2847, the Hiring Incentives to Restore Employment Act, provisions on Payroll Tax S. 996, S Corporation Modernization Act of 2009 S. 3014, the Stabenow-Hatch American Job Creation and Investment Act H.R. 3590, the Patient Protection and Affordable Care Act and the related budget reconciliation legislation H.R. 4872, the Student Aid and Fiscal Responsibility Act of 2009, tax provisions H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act S. 2927, Wall Street Fair Share Act H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act H.R. 4872, Health Care and Education Reconciliation Act of 2010 H.R. 2847, Hiring Incentives to Restore Employment S. 3014/H.R. 4850, American Job Creation and Investment Act (bill number does not include year) S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 Potential tax gap proposals for small business on 1099 Corporate Reporting and potential tax extenders legislation (no specific legislation introduced) FY 2011 Obama Budget proposal on potential bank tax (no specific legislation introduced) Reid Jobs Bill (Sub Amendment to H.R. 2847) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Official Covered Positions for Jonthan Jachym: Intern, SEC Office of International Affairs Intern, FINRA Division of Market Regulation Intern, FINRA Office of the General Counsel

Client expense: $25,120,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 2748, "Retirement Security Needs Lifetime Pay Act"; H.R. 436, "Certain Estate Tax Relief Act"; H.R.1250, "Public Good IRA Rollover Act"; H.R.1960, "Permanent Death Tax Repeal Act"; H.R.1986, "To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001"; H.R.2023, Sensible Estate Tax Act; H.R.4126, Retirement Fairness Act; H.R. 2989 401(k) Fair Disclosure and Pension Security Act of 2009; H.R.498, Capital Gains and Estate Tax Relief Act; S. 2784, A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; S.1007, Excessive Pay Capped Deduction Act; S.651, NQDC/Compensation Fairness Act,; S.722, Taxpayer Certainty and Relief Act; S.765, Amend the IRC of 1986 to allow Treasury to not impose penalties for failure to disclose reportable transactions when there is reasonable cause for such a failure; S.864, Public Good IRA Rollover Act; S. 3533, Responsible Estate Tax Act of 2010; S. 5297, Small Business Jobs Act of 2010; H.R. 3962, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; H.R. 5475, The Family Farm Estate Tax Relief Act of 2010; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010; H.R. 5486, Small Business Jobs Tax Relief Act of 2010; H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010; S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010; S. 651 Compensation Fairness Act; H.R. 3669 Employer-Owned Life Insurance Limitation Act S. 3786, The Fair Playing Field Act of 2010; H.R. 6128, Fair Playing Field Act of 2010; S. 3773, Tax Hike Prevention Act of 2010; H.R. 4853, Tax Relief, Unemployment Insurance Authorization and Job Creation Act of 2010; H.R. 4853 (Senate amendment) Middle Class Tax Cut Act of 2010;

Client expense: $867,923 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4149, To amend the Internal Revenue Code of 1986 to provide a renewable electricity integration credit for a utility that purchases or produces renewable power; S.3715, "Charging America Forward Act"; S.3793, "Job Creation and Tax Cuts Act of 2010"; S. 1091, H.R. 4210 STORAGE Act; H.R. 4853, Tax Relief, Unemployment Reauthorization and Job Creation Act of 2010; H.R. 5297, "Small Business Lending Fund Act"; H.R. 4213, "The American Jobs and Closing Tax Loopholes Act of 2010"; S.722, "Taxpayer Certainty and Relief Act of 2009"; S. 2854, A bill to amend the Internal Revenue Code of 1986 to extend and modify the credit for new qualified hybrid motor vehicles, and for other purposes; S. 3442, "The Electric Vehicle Deployment Act of 2010; Dividend tax rate issues generally; S.3793, "Job Creation and Tax Cuts Act of 2010"; HR 4411, Support more rapid depreciation schedules of utility property; S 1643, Support incentives to encourage installation of efficient natural gas technologies; S. 3381, A bill to amend the Clean Air Act to modify certain definitions of the term "renewable biomass", and for other purposes; S 567 A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; Support lower rates of taxation on dividends - Budget Resolution FY 2010, S Con Res 13; S Amdt 4319 to H.R. 4213, Oppose repeal of energy production incentives; S 3513, Bonus Depreciation Extension to Create Jobs Act, Support extension of 50% bonus depreciation; H.R. 4851, "Continuing Extension Act of 2010"; H.R. 4849, "Small Business & Infrastructure Jobs Tax Act of 2010"; S. 3217, Restoring American Financial Stability Act of 2010; H.R.4850, S. 3014, American Job Creation and Investment Act Discussion draft The Domestic Manufacturing and Energy Jobs Act of 2010;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support passage of HR 275/S 292, to repeal Section 511 of PL 109-222 (3% withholding mandate); promote passage of HR 3255, to preserve cash accounting option for engineering firms; Section 199 of the tax code; tax treatment of S Corps; tax rates for corporations and individuals; HR 422, to make the R&D tax credit permanent; comments to Treasury on implementation of Section 511 of PL 109-222; funding options to restore solvency to the Highway Trust Fund; review of Administration's Green Book; HR 537 and HR 4213/HR 4849/S 3262, provisions related to excluding water and sewer bonds from the state volume cap for private activity bonds and Build America Bonds; HR 5141/S 3578, to repeal expansion of IRS form 1099 for business transactions; extension of bonus depreciation and small business expensing in HR 5297; infrastructure financing, including modifications to highway user fees; HR 4213, tax extenders; extension of the 2001 and 2003 tax cuts; comments to Treasury Department on changes to the tax treatment of trial lawyer fees.

Client expense: $461,648 · Firm income: Not reported

Government targets: AMTRAK - Natl Railroad Passenger Corporation, Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA)

HR 1262/S 1005, to reauthorize and expand the Clean Water SRF program, provisions to apply QBS to SRF-funded projects; HR 2521, national infrastructure bank and provisions related to contracting for engineering/design services and funding for water infrastructure projects; HR 3032, establishing a water trust fund program; HR 537/HR 4849/HR 4213/S 3262, lifting volume caps on private activity bonds for water projects; HR 5320, reauthorization of drinking water SRF, QBS to SRF projects.

Client expense: $461,648 · Firm income: Not reported

Government targets: AMTRAK - Natl Railroad Passenger Corporation, Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA)

SAFETEA-LU extender bill HR 2847 to continue federal aid programs providing funding for mass transit systems; FY 2011 Obama Administration budget proposals for DOT and DHS programs providing funding for mass transit systems; federal funding for mass transit systems - H.R. 2746 and S. 3189; FY 2011 Congressional Budget Resolution for federal mass transit programs and provision to modify budget to accomodate SAFETEA-LU reauthorization (S. Con. Res. 60 and R. Res 1493); FY 2011 THUD appropriations - House and Senate - client interest in maintaining federal funding levels for mass transit systems as well as specific project provisions (H.R. 5850 and S. 3644); FY 2011 DHS appropriations - House and Senate - client interest in maintaining federal funding levels for FEMA State/Local programs to support public transportation and rail security programs (S. 3607); legislation to authorize public transit rail safety programs H.R. 4643, S. 3015, and S. 3638; tax extender legislation, including H.R. 4213and H.R. 4849, and S. 3793 to extend "Build America bonds" program, reauthorize alternative fuel excise tax credit, and extend the ARRA provision for the pre-tax commuter transit and vanpool employer-provided benefits provision that raised such benefits to the same level as existing pre-tax parking employer-provided benefits past the current expiration date of December 31, 2010; additional stimulus legislation that would be available for public mass transit including H.R. 4812; and pending Senate climate change bill - provisions that would affect operations and budgets of mass transit systems as well as allocation of revenues to promote and support mass transit to reduce greenhouse gases; the four short-term continuing appropriations bills for FY 2011 (H.R. 3081, H J Res 101, H J Res 105, and HR 3082); and HR 4893 (client interest in extending the employer-provided mass transit benefit).

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

Government targets: AMTRAK - Natl Railroad Passenger Corporation, Federal Highway Administration (FHA), Federal Railroad Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT)

SAFETEA-LU extender bill HR 2847 to continue federal aid programs providing funding for mass transit systems; FY 2011 Obama Administration budget proposals for DOT and DHS programs providing funding for mass transit systems; federal funding for mass transit systems - H.R. 2746 and S. 3189; FY 2011 Congressional Budget Resolution for federal mass transit programs and provision to modify budget to accomodate SAFETEA-LU reauthorization (S. Con. Res. 60 and R. Res 1493); FY 2011 THUD appropriations - House and Senate - client interest in maintaining federal funding levels for mass transit systems as well as specific project provisions (H.R. 5850 and S. 3644); FY 2011 DHS appropriations - House and Senate - client interest in maintaining federal funding levels for FEMA State/Local programs to support public transportation and rail security programs (S. 3607); legislation to authorize public transit rail safety programs H.R. 4643, S. 3015, and S. 3638; tax extender legislation, including H.R. 4213and H.R. 4849, and S. 3793 to extend "Build America bonds" program, reauthorize alternative fuel excise tax credit, and extend the ARRA provision for the pre-tax commuter transit and vanpool employer-provided benefits provision that raised such benefits to the same level as existing pre-tax parking employer-provided benefits past the current expiration date of December 31, 2010; additional stimulus legislation that would be available for public mass transit including H.R. 4812; and pending Senate climate change bill - provisions that would affect operations and budgets of mass transit systems as well as allocation of revenues to promote and support mass transit to reduce greenhouse gases; the four short-term continuing appropriations bills for FY 2011 (H.R. 3081, H J Res 101, H J Res 105, and HR 3082); and HR 4893 (client interests in extending Build America Bonds program, extending excise tax credits for alternative fuels, extension of employer-provided mass transit benefits, and extension of exemption from alternative minimim tax treatment for certain tax-exempt bonds).

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

Government targets: AMTRAK - Natl Railroad Passenger Corporation, Federal Highway Administration (FHA), Federal Railroad Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT)

Advanced Energy Manufacturing Tax Credit Bonus Depreciation Derivatives Dividends tax Dodd-Frank Act Estate tax Extend expiring tax provisions H.R. 4173, Financial Reform bill H.R. 4213, American Workers, State and Business Relief Act of 2010 H.R. 4213, H.R. 5893, Investing in American Jobs and Closing Tax Loopholes Act H.R. 4849, Small Business and Infrastructure Jobs Tax Act H.R. 4853, Middle Class Tax Relief Act H.R. 5600, Pomeroy-S. Johnson Make Section 127 Permanent bill Individual Rates International tax increases Pension Funding R&D tax credit extension S. 3513, Bonus Depreciation Extension to Create Jobs Act S. 3793, Job Creation and Tax Cuts Act (tax extenders) S. 3816, Creating American Jobs and Ending Offshoring Act S.A. 3816, Chambliss/Shelby Amendment to S. 3217 S.A. 4369, S.A. 4386, Baucus Amendments to H.R. 4213 S.A. 4531, Johanns Amendment to H.R. 5297, Small Business Jobs and Credit Act S.A. 4595, Nelson Amendment to H.R. 5297, Small Business Jobs and Credit Act S.A. 4753, Reid-McConnell amendment to H.R. 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010

Client expense: $1,570,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

HR2847 Comm/Just/Science AppropsAct FY2011 Approp funds for law enforcemnt grants thru BJA,COPS & interoperability progr HR4812 Local jobs for America Act Approp funding for Transportation, COPS, Firefighters and Water Programs. HR3183/S1436 Energy/Water Develop Approps Act FY2011 Approp funding for solar panels and Energy/Environment block grant HR3288 Transportation-HUD Approps Act FY2011 Approp funding for transit, road, econ development projects. HR4849 Small Business and Infrastructure Jobs Tax Act of 2010. Expand the Build America Bonds Progrm.

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

Government targets: Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE

S. 1005 - Authorization of Clean Water and Drinking Water State Revolving Fund programs; H.R. 537/S.3262 - Remove water and wastewater projects funded via private activity bonds from the state volume cap; H.R. 4849/S.A. 4727 and S.A. 4753 - support of private activity bond and Build American bond legislation; EPA, effluent limitation guidelines for the construction and development industry

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 537/S.3262 - Remove water and wastewater projects funded via private activity bonds from the state volume cap; H.R. 4849/S.A. 4727 and S.A. 4753 - support of private activity bond and Build American bond legislation

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1005 - Authorization of Clean Water and Drinking Water State Revolving Fund programs; H.R. 537/S.3262 - Remove water and wastewater projects funded via private activity bonds from the state volume cap; H.R. 4849/S.A. 4727 and S.A. 4753 - support of private activity bond and Build American bond legislation; EPA, effluent limitation guidelines for the construction and development industry

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE

H.R. 537/S.3262 - Remove water and wastewater projects funded via private activity bonds from the state volume cap; H.R. 4849/S.A. 4727 and S.A. 4753 - support of private activity bond and Build American bond legislation, reform of the estate tax

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE

S.722, "Taxpayer Certainty and Relief Act of 2009." 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.1074, "Shareholder Bill of Rights Act of 2009." A bill to provide shareholders with enhanced authority over the nomination, election, and compensation of public company executives. H.R.4213, "Tax Extenders Act of 2009." To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R.2989, "401(k) Fair Disclosure and Pension Security Act of 2009." To amend the Employee Retirement Income Security Act of 1974 to provide special reporting and disclosure rules for individual account plans and to provide a minimum investment option requirement for such plans, to amend such Act to provide for independent investment advice for participants and beneficiaries under individual account plans, and to amend such Act and the Internal Revenue Code of 1986 to provide transitional relief under certain pension funding rules added by the Pension Protection Act of 2006. H.R.4849, "Small Business and Infrastructure Jobs Tax Act of 2010." To amend the Internal Revenue Code of 1986 to provide tax incentives for small business job creation, extend the Build America Bonds program, provide other infrastructure job creation tax incentives, and for other purposes. H.R.4149, To amend the Internal Revenue Code of 1986 to provide a renewable electricity integration credit for a utility that purchases or produces renewable power. S.2854, A bill to amend the Internal Revenue Code of 1986 to extend and modify the credit for new qualified hybrid motor vehicles, and for other purposes. (Tax credits for EV's). S.3442, "Electric Vehicle Deployment Act of 2010." A bill to promote the deployment of plug-in electric drive vehicles, and for other purposes. S.3793, "Job Creation and Tax Cuts Act of 2010", (extension of tax credits for EV's and energy efficiency). H.R.4853, Tax Relief, Unemployment Reauthorization and Job Creation Act of 2010, (dividend tax rate extension, bonus depreciation/expensing, and energy efficiency tax incentives). H.R.5372, To amend the Internal Revenue Code of 1986 to treat any business credit attributable to wind, solar, or biomass electricity production and investment in solar energy property as refundable to the extent the taxpayer makes new wind, solar, and other renewable energy investments. S.2899, "Renewable Energy Incentive Act." A bill to amend the American Recovery and Reinvestment Act of 2009 and the Internal Revenue Code of 1986 to provide incentives for the development of solar energy. S.1639, "Expanding Industrial Energy Efficiency Incentives Act of 2009." A bill to amend the Internal Revenue Code of 1986 to improve and extend certain energy-related tax provisions, and for other purposes. H.R.4599, "Renewable Energy Expansion Act of 2010." To amend the Internal Revenue Code of 1986 to provide an elective payment for specified energy property. H.R.4851, "Continuing Extension Act of 2010." To provide a temporary extension of certain programs, and for other purposes. H.R. 5297, "Small Business Lending Fund Act", (bonus depreciation) Renewable Energy Tax Incentives in general.

Client expense: $1,140,000 · Firm income: Not reported

Government targets: Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Nuclear Regulatory Commission (NRC), SENATE, Treasury, Dept of, White House Office

H.R. 4213 American Jobs and Closing Tax Loopholes Act of 2010 H.R. 4899 Supplemental Appropriations Act, 2010 (Pandemic Flu Funding Provision) H.R. 4849 Small Business and Infrastructure Jobs Tax Act of 2010 4)H.R. 4994, Medicare and Medicaid Extenders Act of 2010; P.L. 111-309 H.R. 5712, The Physician Payment and Therapy Relief Act of 2010; P.L. 111-286

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 537, H.R. 3262, The Sustainable Water Infrastructure Investment Act H.R. 4849, The Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4213, The Closing Loopholes and Creating American Jobs Act Issues related to dividend and capital gains rates

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1262 Water Quality Investment Act of 2009 S. 1005 Water Infrastructure Financing Act Clean Water Act Issues, and issues related to the Clean Water State Revolving Fund H.R. 4849 Small Business and Infrastrtuctrue Jobs Tax Act of 2010

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Administration's FY2010 International Tax Proposals; Administration's FY2010 and Senate Finance Committee discussion draft offshore tax compliance proposals; H.R. 847 (9/11 Health and Compensation Act)(worker classification rules); H.R. 3408 (Taxpayer Responsibility, Accountability, and Consistency Act of 2009); H.R. 3933 (Foreign Account Tax Compliance Act); H.R. 4173 (Dodd-Frank Wall Street Reform and Consumer Protection Act); H.R. 4213 (American Jobs and Closing Tax Loopholes Act); H.R. 4849 (Small Business and Infrastructure Jobs Tax Act); H.R. 4853 (Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010)(taxation of dividends and capital gains, extension of expiring business provisions); H.R. 5297 (Small Business Jobs Act of 2010); H.R. 6128 (Fair Playing Field Act of 2010)(worker classification); S. 506 (Stop Tax Haven Abuse Act) (Administration's FY2010 dividend withholding proposals); S. 2882 (Taxpayer Responsibility, Accountability and Consistency Act of 2009); S. 2994 (Taxpayer Fairness Act); S. 3350 (Municipal Bond Market Support Act of 2010); S. 3786 (Fair Playing Field Act of 2010)(worker classification); S. 3793 (Job Creation and Tax Cuts Act of 2010); Build America Bonds; Extension of Build America Bonds; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Extension of Federal Home Loan Bank Guarantee; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Bonus tax proposals; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act (FATCA), provisions enacted under the Hiring Incentives to Restore Employment Act (Notice 2010-60); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Notice 2010-46 (Tax withholding on substitute dividend payments); Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds.

Client expense: $1,280,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

Multiemployer Pension Plan Tax Issues HR 3936 Preserve Benefits and Jobs Act of 2009 S 3157 A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes. HR 4213 American Workers, State and Business Relief Act of 2010 HR 4849 Small Business and Infrastructure Jobs Tax Act of 2010 HR 5486 Small Business Jobs Tax Relief Act of 2010

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Pension Benefit Guaranty Corporation (PBGC), SENATE, Vice President of the U.S., White House Office

H.R.4213: American Jobs and Closing Tax Loopholes Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 S.3262: Sustainable Water Infrastructure Investment Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1262, Water Quality Investment Act of 2009 S.1005, Water Infrastructure Financing Act H.R. 537, Sustainable Water Infrastructure Investment Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5850; S3644-FY 2011 THUD Appropriations, HR 4213 Tax Extentions Act, HR 4849 Small Business Infrastructure Jobs Act H.R. 3082- Fiscal Year 2011 Consolidated Appropriations Act

Client expense: Not reported · Firm income: $12,500

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 4149, To amend the Internal Revenue Code of 1986 to provide a renewable electricity integration credit for a utility that purchases or produces renewable power; S.3715, "Charging America Forward Act"; S.3793, "Job Creation and Tax Cuts Act of 2010"; S. 1091, H.R. 4210 STORAGE Act; H.R. 4853, Tax Relief, Unemployment Reauthorization and Job Creation Act of 2010; H.R. 5297, "Small Business Lending Fund Act"; H.R. 4213, "The American Jobs and Closing Tax Loopholes Act of 2010"; S.722, "Taxpayer Certainty and Relief Act of 2009"; S. 2854, A bill to amend the Internal Revenue Code of 1986 to extend and modify the credit for new qualified hybrid motor vehicles, and for other purposes; S. 3442, "The Electric Vehicle Deployment Act of 2010; Dividend tax rate issues generally; S.3793, "Job Creation and Tax Cuts Act of 2010"; HR 4411, Support more rapid depreciation schedules of utility property; S 1643, Support incentives to encourage installation of efficient natural gas technologies; S. 3381, A bill to amend the Clean Air Act to modify certain definitions of the term "renewable biomass", and for other purposes; S 567 A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; Support lower rates of taxation on dividends - Budget Resolution FY 2010, S Con Res 13; S Amdt 4319 to H.R. 4213, Oppose repeal of energy production incentives; S 3513, Bonus Depreciation Extension to Create Jobs Act, Support extension of 50% bonus depreciation; H.R. 4851, "Continuing Extension Act of 2010"; H.R. 4849, "Small Business & Infrastructure Jobs Tax Act of 2010"; S. 3217, Restoring American Financial Stability Act of 2010; H.R.4850, S. 3014, American Job Creation and Investment Act Discussion draft The Domestic Manufacturing and Energy Jobs Act of 2010;

Client expense: $520,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4849 Small Business and Infrastructure Tax Act H.R. 4213 American Jobs and Closing Tax Loopholes Act S. 3935 Energy Tax Incentives

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

Government targets: Bureau of Reclamation, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

Discussed financial regulatory reforms, including consumer and investor protections, a potential systemic risk regulator, and consolidation of agencies (no bill). H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 - Lobbied to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants and to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 3936 - Preserve Benefits and Jobs Acts of 2009 - Discussed need for pension funding relief in light of the combined impact of the U.S. recession and the funding requirements of the 2006 Pension Protection Act. S. 2832, Lifetime Income Disclosure Act - Lobbied in support of this legislation, which would provide individuals a better understanding of the lifetime value of their 401(k) plan assets by including in a yearly benefit statement a conversion of their total accrued benefits into a monthly dollar amount as if they had opted to receive a lifetime annuity. H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009 - Discussed implementation of legislation. H.R. 4849, the Small Business and Infrastructure Jobs Tax Act of 2010 - Discussed the potential inclusion of 401(k) fee disclosure and pension funding relief provisions within the bill. Ultimately, these provisions were not included in the legislation. H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the House version of the legislation. Senate Substitute Amendment to H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the Senate version of the legislation. Discussed issues surrounding lifetime income products, such as annuities, and provided written testimony for the Senate Special Committee on Aging hearing entitled "The Retirement Challenge-Making Savings Last a Lifetime." (no bill)

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

Discussed financial regulatory reforms, including consumer and investor protections, a potential systemic risk regulator, and consolidation of agencies (no bill). H.R. 1984, 401(k) Fair Disclosure for Retirement Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 1988, Conflicted Investment Advice Prohibition Act of 2009 - Lobbied to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 2779, Defined Contribution Plan Fee Transparency Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants. H.R. 2989, 401(k) Fair Disclosure and Pension Security Act of 2009 - Lobbied for increased transparency of 401(k) fees paid for by plan participants and to ensure that individually directed account plan participants received investment advice from qualified advisors who are free from financial conflicts of interests. H.R. 3936 - Preserve Benefits and Jobs Acts of 2009 - Discussed need for pension funding relief in light of the combined impact of the U.S. recession and the funding requirements of the 2006 Pension Protection Act. S. 2832, Lifetime Income Disclosure Act - Lobbied in support of this legislation, which would provide individuals a better understanding of the lifetime value of their 401(k) plan assets by including in a yearly benefit statement a conversion of their total accrued benefits into a monthly dollar amount as if they had opted to receive a lifetime annuity. H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009 - Discussed implementation of legislation. H.R. 4849, the Small Business and Infrastructure Jobs Tax Act of 2010 - Discussed the potential inclusion of 401(k) fee disclosure and pension funding relief provisions within the bill. Ultimately, these provisions were not included in the legislation. H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the House version of the legislation. Senate Substitute Amendment to H.R. 4213, the American Jobs and Closing Tax Loopholes Act - Lobbied for the inclusion of 401(k) fee disclosure provisions within the Senate version of the legislation. Discussed issues surrounding lifetime income products, such as annuities, and provided written testimony for the Senate Special Committee on Aging hearing entitled "The Retirement Challenge-Making Savings Last a Lifetime." (no bill)

Client expense: $9,120,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

H.R. 436 - Certain Estate Tax Relief Act of 2009; entire bill H.R. 847 - James Zadroga 9/11 Health and Compensation Act of 2010; provisions relating to possible use of workforce classification reforms as the revenue offset (P.L. 111-347, 1/2/2011) H.R. 1083 - The Business Activity Tax Simplification Act of 2009; entire bill H.R. 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services; entire bill H.R. 2920 Statutory Pay Go Act of 2009; provisions relating to estate tax and middle class tax benefits H.R. 3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to limitation of independent contractor status for independent broker dealers H.R. 3905 Estate Tax Relief Act; entire bill H.R. 3933 - Foreign Account Tax Compliance Act of 2009; to ensure workable reporting requirements for mutual funds H.R. 4154 - Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009; entire bill H.R. 4191 - Let Wall Street Pay for the Restoration of Main Street Act of 2009; entire bill H.R. 4337 - Regulated Investment Company Modernization Act of 2009; entire bill (P.L. 111-325, 12/22/2010) H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010; provisions relating to small business capital gains exclusion and Build America Bonds H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; provisions relating to individual tax rates/estate tax and extenders, small business incentives relevant to the financial services sector H.R. 5982 Small Business Tax Relief Act of 2010; provisions relating to repeal of 1099 reporting obligations enacted in health care reform H.R. 6128 Fair Playing Field Act of 2010; provisions that would affect use of independent contractors within the securities industry S. 506 - Stop Tax Haven Abuse Act; provision relating to managed and controlled foreign entities S. 567 - A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; entire bill S. 651 - Compensation Fairness Act of 2009; entire bill S. 722 - Taxpayer Certainty and Relief Act of 2009; provisions relating to capital gains, dividends, and estate tax S. 1007 - Excessive Pay Capped Deduction Act of 2009; entire bill S. 2784 - A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; entire bill S. 2869 Small Business Job Creation and Access to Capital Act of 2009; entire bill S. 2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to independent contractors within the securities industry S. 2927 - Wall Street Fair Share Act; entire bill S. 3513 Bonus Depreciation Extension to Create Jobs Act; entire bill S. 3773 Tax Hike Prevention Act of 2010; provisions relating to capital gains dividends and estate tax S. 3786 Fair Playing Field Act; provisions that would affect use of independent contractors within the securities industry S. 3793 Job Creation and Tax Cuts Act of 2010; entire bill S. 3816 Creating American Jobs and Ending Offshoring Act; entire bill S. 3946 - Small Business Paperwork Relief Act; entire bill Administrations FY 2011 budget proposals relating to Auto IRA retirement savings initiatives, taxation of life insurance companies, international taxation, tax treatment of capital gains and dividends, independent contractor, estate tax, and Financial Crisis Responsibility Fee

Client expense: $270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 275, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities (as it affects government payments to telecommunications and Internet access service providers) H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit. H.R. 690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 691, Broadband Access Equality Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 3011, Telephone Excise Tax Repeal Act of 2009 H.R. 3905, Estate Tax Relief Act of 2009 H.R. 4486, To amend the Internal Revenue Code of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property. H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010; provision regarding clarification of gains recognized in certain spin-off transactions H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; provisions related to extension of dividend tax rates H.R. 5297, Small Business Jobs Act of 2010; provisions related to Bonus Depreciation and R&D tax credit H.R. 5649, Digital Goods and Services Tax Fairness Act of 2010 Issues related to Extension of Bonus Depreciation (House) Issues related to streamlined sales taxes (House) S. 47, Telephone Excise Tax Repeal Act of 2009 S. 71, Telephone Excise Tax Repeal Act of 2009 S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 292, Withholding Tax Relief Act of 2009, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities (as it affects government payments to telecommunications and Internet access service providers) S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 1203, A bill to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit, and for other purposes. S. 1447, Connecting America Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 3513, Bonus Depreciation Extension to Create Jobs Act ; provisions related to extension of bonus depreciation and regulations related to employee cell phones Issues related to extension of current dividend and capital gains tax rates (House and Senate)

Client expense: $2,330,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE

HR 2628 New Markets Extension Act of 2009, S. 1538 New Markets Extension Act of 2009, HR 4213 Tax Extenders Act of 2009, HR 4849 Small Business and Infrastructure Jobs Tax Act of 2010, S 3793- Job Creation and Tax Cuts Act HR 3082 Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

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

Government targets: Agriculture, Dept of (USDA), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 4849 Small Business Infrastructure Tax Act H.R. 4213 American Jobs and Closing Tax Loopholes Act S. 3935 Energy Tax Incentives

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4849 Small Business Infrastructure Tax Act H.R. 4213 American Jobs and closing Tax Loopholes Act

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

Government targets: Bureau of Reclamation, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE