Small Business Paperwork Mandate Elimination Act

H.R. 4, Small Business Paperwork Mandate Elimination Act of 2011 H.R. 5, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2011 H.R. 436, Protect Medical Innovation Act of 2011 H.R. 452, Medicare Decisions Accountability Act of 2011 H.R. 1173, Fiscal Responsibility and Retirement Security Act of 2011 H.R. 1370, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 2010, Family and Retirement Health Investment Act of 2011 H.R. 2077, MLR Repeal Act H.R. 2112, Consolidated and Further Continuing Appropriations Act, 2012, including an amendment regarding pharmaceutical importation H.R. 3203, Novel Device Regulatory Relief Act of 2011 H.R. 3204, Guidance Accountability and Transparency Act of 2011 H.R. 3205, FDA Renewing Efficiency from Outside Reviewer Management Act of 2011 H.R. 3206, Cultivating Scientific Expertise to Foster Innovation Act of 2011 H.R. 3207, Modernizing Laboratory Test Standards for Patients Act of 2011 H.R. 3208, Patients Come First Act of 2011 H.R. 3209, Premarket Predictability Act of 2011 H.R. 3211, Humanitarian Device Reform Act of 2011 H.R. 3214, Food and Drug Administration Mission Reform Act of 2011 H.R. 3230, Keeping America Competitive through Harmonization Act of 2011 H.R. 4626, Health Insurance Fair Competition Act H.R. 4853, Middle Class Tax Act of 2010 H.R. 5853, Fiscal Responsibility and Retirement Security Act H.R. 2 / S. 192, Repealing the Job-Killing Health Care Law Act H.R. 605 / S. 312, Patients Freedom To Choose Act H.R. 1744 / S. 20, American Job Protection Act H.R. 2529 / S. 1368, Restoring Access to Medication Act S. 17, Medical Device Access and Innovation Protection Act H.R. 5141 / S. 3578, Small Business Paperwork Mandate Elimination Act H.R. 1744 / S.20, American Job Protection Act S. 17, Medical Device Access and Innovation Protection Act S. 223, FAA Air Transportation Modernization and Safety Improvement Act, including the Amendment offered by Senator McConnell to repeal P.L. 111-148, the Patient Protection and Affordable Care Act and an Amendment offered by Senator Stabenow which would repeal Section 9006 of the Patient Protection and Affordable Care Act S. 493, SBIR/STTR Reauthorization Act of 2011, including an Amendment offered by Senator Johanns which would fully repeal Section 9006 of the Patient Protection and Affordable Care Act and Amendment Number 197 offered by Senator Hutchison S. 510, FDA Food Safety Modernization Act, issues related to 1099 reporting amendments S. 668, Health Care Bureaucrats Elimination Act S. 720, Repeal the CLASS Entitlement Act S. 848, Consumer Information Enhancement Act of 2011 S. 1049, Small Business Health Relief Act of 2011 S. 1098, Family and Retirement Health Investment Act of 2011 S. 1880, Jobs and Premium Protection Act S. 1886, Counterfeit Drug Penalty Enhancement Act of 2011 S. 2002, Online Pharmacy Safety Act S. 3501, American Job Protection Act S. 3673, Patients Freedom To Choose Act P.L. 112-009 (Formerly H.R. 4), Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 Filed comments and met with relevant agencies on regulations implementing health care reform (P.L. 111-148 and 111-152). Regulations commented on include: Medical Loss Ratio (MLR) Request for Information; Adult Child Coverage (Age 26) Interim Final Rule; Grandfathered Plan Status Interim Final Rule; Preexisting Condition Exclusion; Lifetime & Annual Limits; Rescissions; Patient Protections Interim Final Rule; Preventive Services Coverage Interim Final Rule; Internal Claims & Appeals and External Review Processes Interim Final Rule; Preexisting Condition Insurance Plan (PCIP) Interim Final Rule; 1099 Reporting Requirements Request for Comments; Planning and Establishment of State-level Exchanges Request for Comments; National Quality Plan Request For Comments; Non-Discrimination in Favor of Highly Compensated Individuals Request for Comments; Essential Health Benefits (IOM Study); Amended Interim Final Rule for Grandfathered Plan Status; Guidance on OTC Medicine & Definition of Medical Expenses; Development of Health Risk Assessment; Medical Loss Ratio; Rate Increase Disclosure and Review; Value Based Insurance Design; Consumer Operated and Oriented Plan Programs; Nondiscrimination in favor of Highly Compensated Individuals - second notice re: timing; DOL: Retrospective Review Under E.O. 13563; Treasury: Retrospective Review Under E.O. 13563; State Innovation Waivers; ACOs & Medicare Shared Savings Program; Electronic Disclosure by Employee Benefit Plan; Shared Responsibility for Employers Regarding Health Coverage (Section 4980H); Amendment to the Interim Final Rule on Internal Claims and Appeals and External Review Processes; HIPAA Privacy Rule Accounting of Disclosures; Medical Data Sharing. Summary of benefits and Coverage and the Uniform Glossary; Exchange Functions in the Individual market; Health Insurance Premium Tax Credit; Establishment of Exchanges and Qualified Health Plans; Health Coverage Affordability Safe Harbor for Employers. Comprehensive health reform (bills in the Senate and House) - all aspects relating to coverage, financing, and delivery reform, including: 1099 reporting; Grandfathering, HSA and FSA changes; CMS claims database; IPAB; CLASS Act; employer mandate; medical loss ratio; mandated insurance requirements; Exchanges; Medicare reform; regulatory reform; Essential Health Benefits Package; Health Insurance Tax; Medical Device Tax Various issues relating to implementation of P.L. 111-148 (111th Congress), Patient Protection and Affordable Care Act; these issues include anything being implemented during the 112th Congress or rulemaking, medical malpractice reform, exchanges, and flexible spending accounts and health savings accounts; issues related to the regulatory process and legislative corrections to P.L. 111-148, Patient Protection and Affordable Care Act (coverage, financing, and delivery reform, 1099 reporting, Grandfathering, HSA and FSA changes, CMS claims database, IPAB, CLASS program, employer mandate, medical loss ratio); regulatory process and legislative corrections to P.L. 111-152, Health Care and Education Affordability Reconciliation Act of 2010; ERISA preemption; impact on small business Jennifer Pierotti - Covered Official Positions: Intern, U.S. Senate Committee on Small Business and Entrepreneurship, Minority Staff - Olympia J. Snowe - January 2010 - April 2010

Client expense: $14,250,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), 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 Accounting Standards Advisory Board (FASAB), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 2, Repealing the Job-Killing Health Care Law Act H.R. 4, Small Business Paperwork Mandate Elimination Act of 2011 H.R. 5, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2011 H.R. 436, Protect Medical Innovation Act of 2011 H.R. 452, Medicare Decisions Accountability Act of 2011 H.R. 605, Patients Freedom to Choose Act H.R. 1063, Strengthening Medicare and Repaying Taxpayers Act of 2011 H.R. 1173, Fiscal Responsibility and Retirement Security Act of 2011 H.R. 1370, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 1744, American Job Protection Act H.R. 2010, Family and Retirement Health Investment Act of 2011 H.R. 2077, MLR Repeal Act of 2011 H.R. 4626, Health Insurance Fair Competition Act H.R. 4853, Middle Class Tax Act of 2010 H.R. 5853, Fiscal Responsibility and Retirement Security Act H.R. 5141/S. 3578, Small Business Paperwork Mandate Elimination Act S. 17, Medical Device Access and Innovation Protection Act S. 20, American Job Protection Act S. 218, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2011 S. 223, FAA Air Transportation Modernization and Safety Improvement Act, including the Amendment offered by Senator McConnell to repeal P.L. 111-148, the Patient Protection and Affordable Care Act and an Amendment offered by Senator Stabenow which would repeal Section 9006 of the Patient Protection and Affordable Care Act S. 312, Patients Freedom to Choose Act S. 493, SBIR/STTR Reauthorization Act of 2011, including an Amendment offered by Senator Johanns which would fully repeal Section 9006 of the Patient Protection and Affordable Care Act and Amendment Number 197 offered by Senator Hutchison S. 510, FDA Food Safety Modernization Act, issues related to 1099 reporting amendments S. 668, Health Care Bureaucrats Elimination Act S. 720, Repeal the CLASS Entitlement Act S. 848, Consumer Information Enhancement Act of 2011 S. 1049, Small Business Health Relief Act S. 1098, Family and Retirement Health Investment Act of 2011 S. 3501, American Job Protection Act S. 3673, Patients Freedom Choice Act P.L. 111-148 (111th Congress), Patient Protection and Affordable Care Act P.L. 112-009 (Formerly H.R. 4), Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 Filed comments and met with relevant agencies on regulations implementing health care reform. (P.L. 111-148 and P.L. 111-152) Regulations commented on include: Medical Loss Ratio (MLR) Request for Information; Adult Child Coverage (Age 26) Interim Final Rule; Grandfathered Plan Status Interim Final Rule; Preexisting Condition Exclusion; Lifetime & Annual Limits; Rescissions; Patient Protections Interim Final Rule; Preventive Services Coverage Interim Final Rule; Internal Claims & Appeals and External Review Processes Interim Final Rule; Preexisting Condition Insurance Plan (PCIP) Interim Final Rule; 1099 Reporting Requirements Request for Comments; Planning and Establishment of State-level Exchanges Request for Comments; National Quality Plan Request For Comments; Non-Discrimination in Favor of Highly Compensated Individuals Request for Comments; Essential Health Benefits (IOM Study); Amended Interim Final Rule for Grandfathered Plan Status; Guidance on OTC Medicine & Definition of Medical Expenses; Development of Health Risk Assessment, Medical Loss Ratio, Rate Increase Disclosure and Review; Value Based Insurance Design; Consumer Operated and Oriented Plan Programs; Nondiscrimination in favor of Highly Compensated Individuals - second notice re timing, DOL: Retrospective Review Under E.O. 13563, Treasury: Retrospective Review Under E.O. 13563; State Innovation Waivers; ACOs & Medicare Shared Savings Program; Electronic Disclosure by Employee Benefit Plan; Shared Responsibility for Employers Regarding Health Coverage (Section 4980H); Amendment to the Interim Final Rule on Internal Claims and Appeals and External Review Processes; HIPAA Privacy Rule Accounting of Disclosures; Medical Data Sharing Various issues relating to P.L. 111-148 (111th Congress) also known as the Patient Protection and Affordable Care Act; these issues include anything being implemented during the 112th Congress or rulemaking, medical malpractice reform, exchanges, and flexible spending accounts and health savings accounts; issues related to the regulatory process and legislative corrections to P.L. 111-148, Patient Protection and Affordable Care Act (coverage, financing, and delivery reform, 1099 reporting, Grandfathering, HSA and FSA changes, CMS claims database, IPAB, CLASS program, employer mandate, medical loss ratio); regulatory process and legislative corrections to P.L. 111-152, Health Care and Education Affordability Reconciliation Act of 2010; ERISA preemption; impact on small business; health care reform; employer mandate repeal Daniel Hillenbrand - Covered Official Positions: Intern - Office of Congressman John Kline

Client expense: $10,010,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Economic Analysis, Bureau of Labor Statistics (BLS), 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 Accounting Standards Advisory Board (FASAB), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Library of Congress (LOC), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 2, Repealing the Job-Killing Health Care Law Act H.R. 4, Small Business Paperwork Mandate Elimination Act of 2011 H.R. 5, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2011 H.R. 436, Protect Medical Innovation Act of 2011 H.R. 452, Medicare Decisions Accountability Act of 2011 H.R. 605, Patients Freedom to Choose Act H.R. 1173, Fiscal Responsibility and Retirement Security Act H.R. 1370, a bill to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 2010, Family and Retirement Health Investment Act of 2011 H.R. 2077, MLR Repeal Act H.R. 4626, Health Insurance Fair Competition Act H.R. 4853, Middle Class Tax Act of 2010 H.R. 5853, Fiscal Responsibility and Retirement Security Act S. 17, Medical Device Access and Innovation Protection Act S. 223, FAA Air Transportation Modernization and Safety Improvement Act, including the Amendment offered by Senator McConnell to repeal P.L. 111-148, the Patient Protection and Affordable Care Act and an Amendment offered by Senator Stabenow which would repeal Section 9006 of the Patient Protection and Affordable Care Act S. 312, Patients Freedom to Choose Act S. 493, SBIR/STTR Reauthorization Act of 2011, including an Amendment offered by Senator Johanns which would fully repeal Section 9006 of the Patient Protection and Affordable Care Act and Amendment Number 197 offered by Senator Hutchison S. 510, FDA Food Safety Modernization Act, issues related to 1099 reporting amendments S. 668, Health Care Bureaucrats Elimination Act S. 720, Repeal the CLASS Entitlement Act S. 848, Consumer Information Enhancement Act of 2011 S. 1049, Small Business Health Relief Act of 2011 S. 1098, Family and Retirement Health Investment Act of 2011 S. 3501, American Job Protection Act S. 3673, Patients Freedom Choice Act H.R. 5141/S. 3578, Small Business Paperwork Mandate Elimination Act H.R. 1744/S.20, American Job Protection Act P.L. 112-009 (Formerly H.R. 4), Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 Filed comments and met with relevant agencies on regulations implementing health care reform. (P.L. 111-148 and 111-152). Regulations commented on include: Medical Loss Ratio (MLR) Request for Information, Adult Child Coverage (Age 26) Interim Final Rule, Grandfathered Plan Status Interim Final Rule, Preexisting Condition Exclusion, Lifetime & Annual Limits, Rescissions, Patient Protections Interim Final Rule, Preventive Services Coverage Interim Final Rule, Internal Claims & Appeals and External Review Processes Interim Final Rule, Preexisting Condition Insurance Plan (PCIP) Interim Final Rule, 1099 Reporting Requirements Request for Comments, Planning and Establishment of State-level Exchanges Request for Comments, National Quality Plan Request For Comments, Non-Discrimination in Favor of Highly Compensated Individuals Request for Comments, Essential Health Benefits (IOM Study), Amended Interim Final Rule for Grandfathered Plan Status, Guidance on OTC Medicine & Definition of Medical Expenses, Development of Health Risk Assessment, Medical Loss Ratio, Rate Increase Disclosure and Review, Value Based Insurance Design, Consumer Operated and Oriented Plan Programs, Nondiscrimination in favor of Highly Compensated Individuals - second notice re timing, DOL: Retrospective Review Under E.O. 13563, Treasury: Retrospective Review Under E.O. 13563, State Innovation Waivers, ACOs & Medicare Shared Savings Program, Electronic Disclosure by Employee Benefit Plan, Shared Responsibility for Employers Regarding Health Coverage (Section 4980H) Various issues related to P.L. 111-148 (111th Congress) also known as the Patient Protection and Affordable Care Act; these issues include anything being implemented during the 112th Congress or rulemaking, medical malpractice reform, exchanges, and flexible spending accounts and health savings accounts; issues related to the regulatory process and legislative corrections to P.L. 111-148, Patient Protection and Affordable Care Act (coverage, financing, and delivery reform, 1099 reporting, Grandfathering, HSA and FSA changes, CMS claims database, IPAB, CLASS program, employer mandate, medical loss ratio); regulatory process and legislative corrections to P.L. 111-152, Health Care and Education Affordability Reconciliation Act of 2010; ERISA preemption; impact on small business

Client expense: $9,040,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), 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 Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Food & Drug Administration (FDA), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

Issues related to the taxation of foreign earnings of US Multinational Corporations. HR 4213-The Tax Extenders Act of 2009; HR5297-The Small Business Jobs and Credit Act and HR 4853-The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, as they relate to the R&D tax credit; HR 1586-Jobs and Medicaid funding bill; HR 5792-Close Foreign Tax Loopholes Act; HR 5893-Investing in American Jobs Act as it relates to the taxation of foreign earnings of US multinationals; S 3578 and HR 5141-The Small Business Paperwork Mandate Elimination Act; S 510-The Food Safety Modernization Act as it relates to the 1099 Reporting Requirements of PPACA; Device tax legislation

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

Client expense: $890,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 1944, Amend the Internal Revenue Code of 1986 to permanently extend the Subpart F exemption of active financing income. S. 722, Bill to amend the Internal Revenue Code to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provision and for other purposes, provisions relating to extending expiring provisions. H.R. 1083, Bill to regulate state taxation of interstate commerce, provisions to impose a uniform physical presence standard for purposes of imposing state income taxation H.R. 1897, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs S. 803, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs Potential legislation to limit the authority of States and localities to tax certain income of employees for employment duties performed in other States and localities Credit Card Reporting implementation, Tax Code section 6050W H.R. 2098 legislation to extend the look through treatment of payments between related controlled foreign corporations Proposed House and Senate legislation to enact the international tax provisions in the Administration's FY 2010 Budget H.R. 4213, American Workers, State, and Business Relief Act, provision relating to the extension of the active financing and look through exceptions Administration's FY 2011 proposal and proposed House and Senate legislation to impose a financial crisis responsibility fee on large financial services companies H.R. 1586, legislation to impose an excise tax on bonuses paid by TARP recipients S.651: legislation to impose an excise tax on excessive bonuses paid by companies receiving Federal emergency economic assistance S.2994 legislation to impose an excise tax on excessive 2009 bonuses paid by companies receiving Federal emergency economic assistance S.3007, legislation to impose a 50% tax on bonuses paid by TARP recipients S.3149, legislation to limit certain executive compensation paid by systemically significnt financial institutions H.R. 5141 The Small Business Paperwork Reduction Act, legislation to repeal small business 1099 reporting provisions. SA 4455Repeal of Expansion of Reporting Requirements, legislation to repeal small business 1099 reporting provisions.

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

Government targets: Energy, Dept of, Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of Thrift Supervision (OTS), SENATE, Treasury, Dept of, U.S. Postal Service (USPS), White House Office

H.R. 1944, Amend the Internal Revenue Code of 1986 to permanently extend the Subpart F exemption of active financing income. S. 722, Bill to amend the Internal Revenue Code to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provision and for other purposes, provisions relating to extending expiring provisions. H.R. 1083, Bill to regulate state taxation of interstate commerce, provisions to impose a uniform physical presence standard for purposes of imposing state income taxation H.R. 1897, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs S. 803, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs Potential legislation to limit the authority of States and localities to tax certain income of employees for employment duties performed in other States and localities Credit Card Reporting implementation, Tax Code section 6050W H.R. 2098 legislation to extend the look through treatment of payments between related controlled foreign corporations Proposed House and Senate legislation to enact the international tax provisions in the Administration's FY 2010 Budget H.R. 4213, American Workers, State, and Business Relief Act, provision relating to the extension of the active financing and look through exceptions Administration's FY 2011 proposal and proposed House and Senate legislation to impose a financial crisis responsibility fee on large financial services companies H.R. 1586, legislation to impose an excise tax on bonuses paid by TARP recipients S.651: legislation to impose an excise tax on excessive bonuses paid by companies receiving Federal emergency economic assistance S.2994 legislation to impose an excise tax on excessive 2009 bonuses paid by companies receiving Federal emergency economic assistance S.3007, legislation to impose a 50% tax on bonuses paid by TARP recipients S.3149, legislation to limit certain executive compensation paid by systemically significant financial institutions H.R. 5141 The Small Business Paperwork Reduction Act, legislation to repeal small business 1099 reporting provisions. SA 4455 Repeal of Expansion of Reporting Requirements, legislation to repeal small business 1099 reporting provisions. H.R. 1586 Education Jobs and Medicaid Assistance Act of 2010, legislation imposition limits on foreign tax credits and other international tax increases S. 3793 Job Creation and Tax Cuts Bill of 2010, legislation to extend the active financing exception through year end 2010 S. 3816 Creating American Jobs and Ending Offshoring Act, legislation limiting deferral

Client expense: $390,000 · Firm income: Not reported

Government targets: Energy, Dept of, Executive Office of the President (EOP), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Postal Service (USPS), White House Office

H.R. 1944, Amend the Internal Revenue Code of 1986 to permanently extend the Subpart F exemption of active financing income. S. 722, Bill to amend the Internal Revenue Code to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provision and for other purposes, provisions relating to extending expiring provisions. H.R. 1083, Bill to regulate state taxation of interstate commerce, provisions to impose a uniform physical presence standard for purposes of imposing state income taxation H.R. 1897, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs S. 803, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs Potential legislation to limit the authority of States and localities to tax certain income of employees for employment duties performed in other States and localities Credit Card Reporting implementation, Tax Code section 6050W H.R. 2098 legislation to extend the look through treatment of payments between related controlled foreign corporations Proposed House and Senate legislation to enact the international tax provisions in the Administration's FY 2010 Budget H.R. 4213, American Workers, State, and Business Relief Act, provision relating to the extension of the active financing and look through exceptions Administration's FY 2011 proposal and proposed House and Senate legislation to impose a financial crisis responsibility fee on large financial services companies H.R. 5141 The Small Business Paperwork Reduction Act, legislation to repeal small business 1099 reporting provisions. SA 4455 Repeal of Expansion of Reporting Requirements, legislation to repeal small business 1099 reporting provisions. H.R. 1586 Education Jobs and Medicaid Assistance Act of 2010, legislation imposition limits on foreign tax credits and other international tax increases S. 3793 Job Creation and Tax Cuts Bill of 2010, legislation to extend the active financing exception through year end 2010 S. 3816 Creating American Jobs and Ending Offshoring Act, legislation limiting deferral H.R. 4853 The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, legislation extending active financing exception

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

Government targets: Energy, Dept of, Executive Office of the President (EOP), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Postal Service (USPS), White House Office

H.R. 3763 and S. 3416, amends the Fair Credit Reporting Act to provide for an exclusion from red Flag Guidelines for certain businesses; H.R. 5141 and S. 3578, Small Business Paperwork Mandate Elimination Act-amends the Internal Revenue Service Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax exempt the requirement to report payments of $600 or more; H.R. 4173 and S. 3217, the Wall Street Reform and Consumer Protect Act of 2009; submitted comments to Senate Committee on Homeland Security and Government Affairs supporting a cost savings proposal by the U.S. Postal Commission to decrease mail delivery from 6 days to 5 days.

Client expense: $106,568 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Congressional Budget Office (CBO), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 3763 and S. 3416, amends the Fair Credit Reporting Act to provide for an exclusion from red Flag Guidelines for certain businesses; H.R. 5141 and S. 3578, Small Business Paperwork Mandate Elimination Act-amends the Internal Revenue Service Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax exempt the requirement to report payments of $600 or more; H.R. 4173 and S. 3217, the Wall Street Reform and Consumer Protect Act of 2009; submitted comments to Senate Committee on Homeland Security and Government Affairs supporting a cost savings proposal by the U.S. Postal Commission to decrease mail delivery from 6 days to 5 days.

Client expense: $106,568 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Congressional Budget Office (CBO), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 5141

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE

H.R. 5141

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 933 Family-Friendly Workplace Act of 2009 To amend the Fair Labor Standards Act of 1938 to provide compensatory time for employees in the private sector. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 2151 Fair Pay Act To amend the Fair Labor Standards Act of 1938 to prohibit discrimination in the payment of wages on account of sex, race, or national origin, and for other purposes. NSBA is monitoring this legislation. H.R. 2460 Healthy Families Act Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least one hour of paid sick time for every 30 hours worked. NSBA opposed. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3032 The Climate Change Center and Clearinghouse Act of 2009 Bill would establish within the SBA an Office of Environment, Energy, and Climate Change and a Climate Change Center and Clearinghouse to provide support and information on climate change to small businesses. NSBA supported. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 3905 - The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R.4549 the Small Business Innovation to Job Creation Act of 2010 Bill would authorize the Administrator of the Small Business Administration to make grants to small business concerns to assist the commercialization of research developed with funds received under the second phase of the Small Business Innovation Research Program. NSBA supported. H.R. 4853 Middle Class Tax Relief Act of 2010 It extends the Bush Tax cuts and provides temporary estate tax reform: an estate tax rate of 35 percent and a $5 million exemption for individuals, for two years. NSBA supported. H.R. 4855 Work-Life Balance Awards Act of 2010 To establish the Work-Life Balance Award for employers that have developed and implemented work-life balance policies. NSBA is monitoring this legislation. H.R. 4936 The Faster Access and Shorter Transaction Time for Checks Act Bill would make funds deposited in large depository institutions available more quickly to account holders. NSBA supported. H.R. 5107 Employee Misclassification Prevention Act of 2010 To amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees, and for other purposes. NSBA opposed. H.R. 5141 - Small Business Paperwork Mandate Elimination Act Repeal section 9006 of the Patient Protection and Affordable Care Act (PPACA) that requires any business that purchases more than $600 of goods or services from another business to submit a 1099 form to the Internal Revenue Service (IRS). NSBA supported. H.R.5193 The Startup Visa Act Bill would establish an employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish a business in the United States. NSBA supported. H. R. 5249 The Capital Access for Main Street Act of 2010 Bill would provide amortization authority in certain situations, for purposes of capital calculation under the Financial Institutions Examination Council's Consolidated Reports of Condition and Income. NSBA supported. H.R.5411 The Early-Stage Business Investment and Incubation Act Bill would establish an early-stage business investment and incubation grant program at the Department of Commerce. NSBA supported. H.R.5412 The Small Business Asset Investment and Modernization (AIM) Act Bill would allow qualified small-business owners to refinance their existing debt through Fiscal Year 2012 through the SBA 504 lending program. NSBA supported. H.R. 5486 Small Business Jobs Tax Relief Act of 2010 Bill amends the Internal Revenue Code of 1986 to provide tax incentives for small business job creation. NSBA supported. H.R. 5982 Small Business Tax Relief Act of 2010 Bill repeals the provision of the Patient Protection and Affordable Care Act that amends the Internal Revenue Code to apply to corporations reporting requirements for payments of $600 or more to persons engaged in a trade or business. NSBA supported. H.R. 6384 (No short title) To repeal a limitation in the Labor-Management Relations Act regarding requirements for labor organization membership as a condition of employment. NSBA opposed S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 296 Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax on the use or consumption in the United States of taxable property or services. It sets the sales tax rate at 23 percent in 2011, with adjustments to the rate in subsequent years. NSBA supported. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 904 Fair Pay Act To amend the Fair Labor Standards Act of 1938 to prohibit discrimination in the payment of wages on account of sex, race, or national origin, and for other purposes. NSBA is monitoring this legislation. S. 988 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA has not taken a position on the legislation. S. 1152 Healthy Families Act Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least one hour of paid sick time for every 30 hours worked. NSBA opposed. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1754 - Home Office Deduction Simplification Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010 A comprehensive tax reform legislation with provisions consolidating tax brackets for individuals and businesses while at the same time lowering federal tax obligations, in part through a single, flat 24 percent corporate rate. NSBA supported. S. 3024 Job Impact Analysis Act of 2010 Bill to ensure that the creation of jobs by small businesses is considered during the Federal legislative and rulemaking process. NSBA supported. S. 3029 The Startup Visa Act Bill would establish an employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish a business in the United States. NSBA supported. S. 3089 Small Business Patent Data Collection Act of 2010 Bill would require a study and report by the Office of Advocacy of the Small Business Administration regarding the effects of proposed changes in patent law. NSBA opposed. S. 3254 Employee Misclassification Prevention Act of 2010 To amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees, and for other purposes. NSBA opposed. S.3533 Responsible Estate Tax Act The bill will permanently fix the estate tax by combining the 2009 exemption levels with progressive rates for larger estates, including a new billionaires surtax. NSBA supports permanent reform of the estate tax. S. 3578 - Small Business Paperwork Mandate Elimination Act Repeal section 9006 of the Patient Protection and Affordable Care Act (PPACA) that requires any business that purchases more than $600 of goods or services from another business to submit a 1099 form to the Internal Revenue Service (IRS). NSBA supported. S. 3772 Paycheck Fairness Act To amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages on the basis of sex, and for other purposes. NSBA is opposed. S. 3783 Information Reporting Modernization Act of 2010 Bill amends the Internal Revenue Code to increase from $600 to $5,000 the threshold amount for reporting to the Internal Revenue Service (IRS) payments made to corporations. It also adjusts such increased amount for inflation, beginning after 2012. NSBA is monitoring this legislation. S. 3793 The Job Creation and Tax Cuts Act Bill would extend expired business and individual tax provisions including the research and development tax credit, through the end of 2010. NSBA supported. S. 3932 Comprehensive Immigration Reform Act of 2010 A bill to provide comprehensive immigration reform, and for other purposes. NSBA is monitoring this legislation. S. 3946 Small Business Paperwork Relief Act Bill would undo a key revenue raiser used in two bills signed into law during 2010the Patient Protection and Affordable Care Act and the Small Business Jobs Act. Including the 1099 provision requiring businesses that purchase more than $600 of goods or services from another business to submit two 1099 formsone to the IRS and one to the service or goods provider. NSBA supported. S. 3958 Empowering States to Innovate Act of 2010 To allow an earlier start for State health care coverage innovation waivers under the Patient Protection and Affordable Care Act. NSBA supported. S. 4757 Health Insurance Rate Authority Act of 2010 To provide for the establishment of a Health Insurance Rate Authority to establish limits on premium rating, and for other purposes. NSBA is monitoring this legislation. Third-Party Comments on Patient Protection and Affordable Care Act NSBA filed comments with the National Association of Insurance Commissioners, charged with providing advice and consultation to the Department of Health and Human Resources, on the development of American Health Benefits Exchanges. Third-Party Comments on Patient Protection and Affordable Care Act NSBA filed comments with the Institute of Medicine, charged with providing advice and consultation to the Department of Health and Human Resources, on the defining of essential health benefits in qualified health plans required under PPACA.

Client expense: $55,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

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)

Estate taxes; HR 5141/S 3578-Small Business Paperwork Mandate Elimination Act; Tax Relief, Unemployment Insurance Reauthorization & Job Creation Act of 2010

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1948, the Dental Health Promotion Act and issues related to FSA reimbursement for dental products. S. 3578 and H.R. 5141, the Small Business Paperwork Mandate Elimination Act. H.R. 5297, Small Business Jobs & Credit Act, as it relates to Sect. 179 expensing and 1099 reporting requirements of PPACA. H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act, as it relates to individual income tax rates, the estate tax, and Sect. 179 expensing.

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

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

H.R. 1944, Amend the Internal Revenue Code of 1986 to permanently extend the Subpart F exemption of active financing income. S. 722, Bill to amend the Internal Revenue Code to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provision and for other purposes, provisions relating to extending expiring provisions. H.R. 1083, Bill to regulate state taxation of interstate commerce, provisions to impose a uniform physical presence standard for purposes of imposing state income taxation H.R. 1897, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs S. 803, Healthy Workforce Act of 2009, legislation to provide a deduction for company sponsored wellness programs Potential legislation to limit the authority of States and localities to tax certain income of employees for employment duties performed in other States and localities Credit Card Reporting implementation, Tax Code section 6050W H.R. 2098 legislation to extend the look through treatment of payments between related controlled foreign corporations Proposed House and Senate legislation to enact the international tax provisions in the Administration's FY 2010 Budget H.R. 4213, American Workers, State, and Business Relief Act, provision relating to the extension of the active financing and look through exceptions Administration's FY 2011 proposal and proposed House and Senate legislation to impose a financial crisis responsibility fee on large financial services companies H.R. 5141 The Small Business Paperwork Reduction Act, legislation to repeal small business 1099 reporting provisions. SA 4455 Repeal of Expansion of Reporting Requirements, legislation to repeal small business 1099 reporting provisions. H.R. 1586 Education Jobs and Medicaid Assistance Act of 2010, legislation imposition limits on foreign tax credits and other international tax increases S. 3793 Job Creation and Tax Cuts Bill of 2010, legislation to extend the active financing exception through year end 2010 S. 3816 Creating American Jobs and Ending Offshoring Act, legislation limiting deferral H.R. 4853 The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, legislation extending active financing exception

Client expense: $910,000 · Firm income: Not reported

Government targets: Energy, Dept of, Executive Office of the President (EOP), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Postal Service (USPS), White House Office

H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010", Title I, personal tax rate extensions; Title III, estate tax provisions, Title IV, expensing and bonus depreciation provisions, Sec. 747, modification of tax treatment of certain payments to controlling exempt organizations; H.R. 5141/S. 3578, "Small Business Paperwork Mandate Elimination Act", 1099 form relief, entire bill; S. 3715, "Charging America Forward Act", transfer of advanced vehicle tax credits; S. Amdt. 4702/S. Amdt. 4713 to S. 510, 1099 form mandate repeal; H.R.6312, "Heavy Truck Tax Fairness Act of 2010", entire bill; H.R. 2024/S. 1582, "Commercial Motor Vehicle Advanced Safety Technology Tax Act of 2009", entire bill; H.R. 3383, "Idling Reduction Tax Credit Act of 2009", entire bill; H.R. 3367, "Heavy Duty Hybrid Truck Incentives Improvement Act of 2009", entire bill; repeal of last-in-first-out accounting method; Tax transitional provisions for terminated dealerships.

Client expense: $690,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Research and Development Tax Credit, IRC Section 179 Expensing and Bonus Depreciation, and Estate Tax The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 H.R. 5141, The Small Business Paperwork Mandate Elimination Act, IRS Form 1099

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

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Office of Personnel Management (OPM), SENATE, U.S. Postal Service (USPS)

H.R. 1 American Recovery and Reinvestment Act of 2009: Division A Appropriations Provisions, Title XIII Health Information Technology, Sec. 13405 Restrictions on certain disclosures and sales of health information; Sec. 13406 Conditions on certain contacts as part of health care operations. Division B Tax, Unemployment, Health, State Fiscal Relief and Other Provisions: Title I Tax Provisions, Sec. 1151 Increased exemption for commuter transit benefits; Sec. 1201 Special allowance for certain property acquired in 2009; Sec. 1202 Temporary increase in limitations on expensing of certain depreciable business assets; Sec. 1211 5-year carryback of operating losses of small businesses. Title III Premium Assistance for COBRA benefits (whole title). H.R. 2 The Childrens Health Insurance Program Reauthorization Act of 2009: Sec. 701 Increase in the Tobacco Excise Tax. H.R. 96 Save Family Owned Farms and Small Businesses Act of 2009: Section III Deduction for family-owned businesses. H.R. 205 Death Tax Repeal Act (whole bill). H.R. 436 Certain Estate Tax Relief Act of 2009 (whole bill). S. 722 Taxpayer Certainty and Relief Act of 2009: Title III Permanent Estate Tax Relief. HR 2021 The Savings Recovery Act of 2009, Sec. 411 Expansion of the corridor within which single-employer defined benefit plans are allowed to average asset value; Sec. 412 Extend period for single-employer defined benefit plans to amortize the shortfall amortization base for 2009 & 2010. HR 2989 The 401(k) Fair Disclosure and Pension Security Act of 2009, Sec. 301 Election to use the yield curve; Sec. 302 Effective date of regulations; Sec. 305 Five-year extension of automatic amortization extension period for multiemployer plans. HR 498 The Capital Gains and Estate Tax Relief Act of 2009 - Whole bill. HR 2023 Sensible Estate Tax Act of 2009 - Whole bill. HR 3227 / S. 1313, The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - whole bill. HR 3936 Preserve Benefits and Jobs Act of 2009 (whole bill) HR 4154 - Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009 (whole bill) HR 4213 - Tax Extenders Act of 2009 Sec. 114 - 15-year straight-line cost recovery Sec. 132 - Enhanced food donation tax credit HR 2847 - Hiring Incentives to Restore Employment Act - Division A HR 4213 - American Workers, State and Business Relief Act, Sec. 141 - Enhanced Food Donation, Title III - Pension Funding Relief S. 3157 - A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to allow time for pensions to fund benefit obligations in light of economic circumstances in the financial markets of 2008, and for other purposes (whole Bill). HR 3962 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 - Title II - Pension Funding Relief HR 5297 Small Business Jobs and Credit Act of 2010 Sec 2021 - Increased 179 expensing Sec 2022 - Enhanced Depreciation HR 5141 / S 3578, the Small Business Paperwork Mandate Elimination Act (whole bill) S. 3946, Small Business Paperwork Relief Act (whole bill) HR 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 TITLE ITEMPORARY EXTENSION OF TAX RELIEF TITLE IIITEMPORARY ESTATE TAX RELIEF TITLE IVTEMPORARY EXTENSION OF INVESTMENT INCENTIVES TITLE VITEMPORARY EMPLOYEE PAYROLL TAX CUT TITLE VIITEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle CBusiness Tax Relief Sec. 737. 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements. Sec. 740. Enhanced charitable deduction for contributions of food inventory. Sec. 757. Work opportunity credit.

Client expense: $320,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, Treasury, Dept of

See attached Undertook lobbying activities to establish a permanent level for the estate tax before it reverts to a 55 percent tax rate in 2011. Undertook lobbying activities to extend the research and development tax credit for one or more years, make permanent a simpler alternative for calculating the credit, and increase the credit from 14% to 20%. Supported provisions within HR1/S 1, the economic stimulus bill, to provide business tax incentives (bonus depreciation, enhanced small business expensing, 5-year net operating loss carryback) and individual tax incentives (payroll tax credit, sales tax deduction for vehicle purchases). Supported extension of the provisions beyond 2009 under certain economic circumstances. Support HR 2847, to provide employer incentives to hire unemployed workers. Support provisions within HR 4173, finanical reform legislation, specifically provisions to limit the amount credit card companies can charge merchants when processing credit/debit payments. Support HR 4213, American Jobs and Closing Tax Loopholes Act, specifically provisions to renew the R&D tax credit. Support HR 5297, the Small Business Jobs and Credit Act, to provide $30 billion in funds to smaller financial institutions to be loaned to small businesses, to extend the bonus depreciation program, and to extend and expaned the "Section 179" depreciation program. Support HR 5141 & S 3578, to repeal a provision contained in HR 3590 (Patient Protection and Affordable Care Act) to expand IRS "Form 1099 filing requirments to include business reporting of all payments to corporations for goods or services in excess of $600, beginning in 2012. Support HR 1083, the Business Activity Tax Simplification Act, to prohibit a state from taxing an out-of-state entity unless such entity has a physical presence in the taxing state. Support HR 4853, the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010.

Client expense: $70,000 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Highway Traffic Safety Administration (NHTSA), President of the U.S., SENATE, U.S. Forest Service

See attached. Supported health care reform legislation, including changes to HR 3200 (America's Affordable Health Choices Act) and HR 3590 (Patient Protection and Affordable Care Act) that will provide access to affordable insurance without imposing costly employer mandates. Opposed provisions that do not address sufficiently the market reforms necessary to reduce skyrocketing premiums and which impose employer mandates. Supported legislative initiatives to allow small companies to pool together collectively across state lines and purchase economical health plans, such as S 2795 and HR 6210, the Small Business Health Options Program (SHOP) Act, introduced during the 110th Congress. Support HR 5141 & S 3578, to repeal a provision contained in HR 3590 (Patient Protection and Affordable Care Act) to expand IRS "Form 1099 filing requirments to include business reporting of all payments to corporations for goods or services in excess of $600, beginning in 2012.

Client expense: $70,000 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Highway Traffic Safety Administration (NHTSA), President of the U.S., SENATE, U.S. Forest Service

Issues related to the taxation of foreign earnings of U.S. multinational corporations. H.R. 4213, the Tax Extenders Act of 2009, H.R. 5297 the Small Business Jobs & Credit Act and H.R. 4853, The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, as they relate to the R&D tax credit, CFC lookthrough rules, and limitations on foreign tax credits under Section 956 of the Internal Revenue Code. H.R. 1586, Education, Jobs & Medicaid funding bill; H.R. 5793, Close Foreign Tax Loopholes Act; and H.R. 5893, Investing in American Jobs Act, as they relate to the taxation of foreign earnings of US multinationals. S. 3578 & H.R. 5141, the Small Business Paperwork Mandate Elimination Act. S. 510, The Food Safety Modernization Act, as it relates to the 1099 reporting requirements of PPACA.

Client expense: Not reported · Firm income: $57,500

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

H.R. 6273 - To amend the Federal Insecticide, Fungicide, and Rodenticide Act to exempt the application of pesticides subject to that Act, when applied in conformance with that Act, from certain permit requirements under the Federal Water Pollution Control Act, and for other purposes H.R. 6087 - To amend the Federal Insecticide, Fungicide, and Rodenticide Act to improve the use of certain registered pesticides H.R. 5509 Chesapeake Bay Program Reauthorization and Improvement Act H.R. 2749 Food Safety Enhancement Act of 2009 H.R. 5141 Small Business Paperwork Mandate Elimination Act S. 3725 Enforcing Orders and Reducing Circumvention and Evasion Act of 2010 S. 1816 Chesapeake Clean Water and Ecosystem Restoration Act S. 3578 Small Business Paperwork Mandate Elimination Act S. 3946 Small Business Paperwork Relief Act S. 303 Federal Financial Assistance Management Improvement Act of 2009 Chesapeake Bay Watershed TMDL Title V of the Clean Air Act TMDLs for Nutrients and Sediment Chesapeake Bay Executive Order on Protection and Restoration EPAs Strategy for Achieving Water Quality NPDES Permits for Pesticides Clean Water Act Clean Air Act 6th Circuit Ruling on Pesticide Application Permits SPCC Assistance Program Gulf of Mexico Executive Order on Protection and Restoration Particulate Matter 10 National Ambient Air Quality Standard (NAAQS) FIFRA CAFOs New Ozone National Ambient Air Quality Standards (NAAQS) Greenhouse Gas Nuisance Case Stationary Sources of Greenhouse Gases Housing Trust Fund Phase I Watershed Implementation Plans for Del., Md., N.Y., Pa., Va. and W. Va. Greenhouse Gas Regulation

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

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Education, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

H.R. 5141, H.R. 4853 S. 3578

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

TRAC Act; Bid Shopping; Services Acquisition Reform Act; Acquisition System Improvement Act; Reverse Auctions; Buy American; Clean Contracting Act; Accountability in Government Contracting Act; Contractors and Federal Spending Accountabality Act; Government Contractor Accountability Act; S 90 & HR 983- preserve open competition & Federal Government Neutrality Act; reconciliation instructions on health care; oppose expansion of False Claims Corrections Act; HR 847/S 1334, Health Care Liability Reform for 9/11; Senate amendments mandating verification systems/policies for employers; HR 275/S. 292, a bill to repeal the imposition of 3 percent witholding on certain government payments; HR 5576/HR 5175 - Disclose Act; HR 5141/S 3578, Small Business Paperwork Mandate Elimination Act; HR 3765, Regulations from the Executive in Need of Scrutiny Act

Client expense: $90,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

HR 2419, Food, Conservation and Energy Act of 2008; implementation of provisions related to agriculture and farmer cooperatives. HR 6124, Food, Conservation and Energy Act of 2008; implementation of provisions related to agriculture and farmer cooperatives HR 1158, Biogas Production Incentive Act of 2009; provisions relating to agriculture and farmer cooperatives. HR 907, Amending IRS code to provide for a livestock energy investment credit. S 306, Biogas Production Incentive Act of 2009; provisions relating to agriculture and farmer cooperatives. HR. 598, Stimulus bill; provisions relating to agriculture and farmer cooperatives. Issues relating to pension funding relief for plans sponsored by FCS. HR 2739- To amend the Internal Revenue Code of 1986 to treat trees and vines producing fruit, nuts, or other crops as placed in service in the year in which it is planted for purposes of special allowance for depreciation; all provisions pertaining to agriculture and farmer cooperatives. S 1461- To amend the Internal Revenue Code of 1986 to treat trees and vines producing fruit, nuts, or other crops as placed in service in the year in which it is planted for purposes of special allowance for depreciation; all provisions pertaining to agriculture and farmer cooperatives. HR 3524- The Family Farm Preservation and Conservation Estate Tax Act, all provisions pertaining to agriculture and farmer cooperatives. HR 4213- Provisions relating to renewable fuels tax credits and other tax provisions . HR 4070, Renewable Fuels Investment Act, all provisions relating to agriculture and farmer cooperatives. S 1046; all provisions relating to agriculture and farmer cooperatives. S 3440; all provisions relating to agriculture and farmer cooperatives. HR 5141 Small Business Paperwork Mandate Elimination Act, all provisions relating to agriculture and farmer cooperatives. S 3578 Small Business Paperwork Mandate Elimination Act, all provisions relating to agriculture and farmer cooperatives. HR 5297 Small Business Jobs Act, all provisions relating to agriculture and farmer cooperatives.

Client expense: $210,000 · 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), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

Client expense: $1,140,680 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

S 701: Medicare Patient IVIG Access Act of 2009 HR 1765: Medicare IVIG Home Infusion Legislation HR 2002: Medicare Patient IVIG Access Act HR 5597: Medicare Patient IVIG Access Demonstration Project Pharmaceutical Industry Annual Fee; Orphan Drug Exclusion Pending acquisition of Talecris by GRIFOLS. Educational meetings with Congressional offices. HR 5141 & S 3578: "Small Business Paperwork Mandate Elimination Act"

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

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

H.R. 3763 and S.3416, amends the Fair Credit Reporting Act to provide for an exclusion from the Red Flags Rule for certain businesses; H.R. 5141 and S. 3578, the Small Business Paperwork Elimination Act of 2010, which amends the Internal Revenue Service Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax exempt the requirement to report payments of $600 or more.

Client expense: $130,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H.R. 564. Superfund Reinvestment Act (entire bill) H.R. 832. Superfund Polluter Pays Act (entire bill) S. 437/ H.R. 2519. To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (entire bill) S. 144/H.R. 690. Modernizing Our Bookkeeping In the Law For Employee Cell Phone Act (entire bill) H.R. 4213. Tax Extenders Act/American Workers, State & Business Relief Act, Sec. 112 (House bill)/Sec. 153 (Senate bill), Exceptions for Active Financing Income; Sec. 244 (Senate bill), Extension of National Flood Insurance Program H.R. 4796. Medicare Secondary Payer Enhancement Act (entire bill) H.R. 4994. Taxpayer Assistance Act (Title 1, Sec. 101) H.R. 5839. Investing in American Jobs and Closing Tax Loopholes Act (Sections 301-308, 402, 103, 309) H.R. 5247. Small Business Loan Fund and Tax Breaks Act (Sections 2043; Amendment- S.A. 4595, S.A. 4596) H.R. 5141/ S. 3578. Small Business Paperwork Mandate Elimination Act (entire bill) H.R. 4853. Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act (Title I, Temporary Extension of Tax Relief; Title VII, Temporary Extension of Certain Expiring Provisions; Subtitle C, Sec 750, Exceptions for Active Financing Income)

Client expense: $310,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

Small Business Paperwork Mandate Elimination Act (S3578/HR5141)

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

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

H.R. 5141, Small Business Paperwork Mandate Elimination Act; S. 3578, Small Business Paperwork Mandate Elimination Act; S. 3946, Small Business Paperwork Relief Act

Client expense: $90,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Regulatory implementation of healthcare reform H.R. 5141: Small Business Paperwork Mandate Elimination Act S. 3578: Small Business Paperwork Mandate Elimination Act PL III-148/H.R. 3590: Patient Protection and Affordable Healthcare Act PL III-152/H.R. 4872: Health Care and Education Reconciliation Act of 2010

Client expense: $310,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE

S. 4053, SBIR/STTR Reauthorization Act of 2010 S. 3967, Small Business Investment and Innovation Act of 2010, including provisions related to Small Business Administration entrepreneurial programs & small business regulator relief S. 2989, Small Business Contracting Revitalization Act of 2010 S. 3165, Small Business Community Partner Relief Act of 2010 S. 3024, Job Impact Analysis Act of 2010 H.R. 5297, Small Business Jobs and Credit Act of 2010 H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 H.R. 5141, Small Business Paperwork Mandate Elimination Act H.R. 5412, Small Business Asset Investment and Modernization (AIM) Act of 2010 H.R. 5297, Small Business Jobs and Credit Act of 2010 S. 2986 / H.R. 4609, Southeast Hurricanes Small Business Disaster Relief Act of 2010 P.L. 96-354, Regulatory Flexibility Act of 1980, including provisions related to general small business regulatory relief

Client expense: $36,360,000 · 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), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), 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. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 4626, Health Insurance Industry Fair Competition Act H.R. 5853, Fiscal Responsibility and Retirement Security Act H.R. 4853, Middle Class Tax Act of 2010 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act (P.L. 111-148), specifically issues related to the regulatory process and legislative corrections H.R. 4872, Health Care and Education Affordability Reconciliation Act of 2010 (P.L. 111-152), specifically issues related to the regulatory process and legislative corrections H.R. 5141 / S. 3578, Small Business Paperwork Mandate Elimination Act S. 3501, American Job Protection Act S. 3673, Patients' Freedom to Choose Act S. 510, FDA Food Safety Modernization Act, provisions related to 1099 reporting and amendments offered by Senator Mike Johanns and Senator Max Baucus which would repeal Section 9006 of H.R. 3590, Patient Protection and Affordable Care Act S. 3924, Public Accountability in Health Care Implementation Act Filed comments and met with relevant agencies on regulations implementing health care reform (P.L. 111-148 and 111-152) Regulations commented on include: Medical Loss Ratio (MLR) Request for Information Adult Child Coverage (Age 26) Interim Final Rule Grandfathered Plan Status Interim Final Rule Preexisting Condition Exclusion, Lifetime & Annual Limits Rescissions, and Patient Protections Interim Final Rule Preventive Services Coverage Interim Final Rule Internal Claims & Appeals and External Review Processes Interim Final Rule Preexisting Condition Insurance Plan (PCIP) Interim Final Rule 1099 Reporting Requirements Request for Comments Planning and Establishment of State-level Exchanges Request for Comments National Quality Plan Request For Comments Non-Discrimination in Favor of Highly Compensated Individuals Request for Comments Essential Health Benefits (IOM Study) Issues related to ERISA preemption (specific legislation not yet introduced) Various ongoing issues related to Section 9006 of of H.R. 3590, Patient Protection and Affordable Care Act, usually referred to as the 1099 reporting mandate Comprehensive health reform and all aspects relating to coverage, financing, delivery reform, 1099 reporting, grandfathering, HSA and FSA changes, CMS claims database, IPAB, CLASS program, and employer mandate

Client expense: $36,360,000 · 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), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), 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. Copyright Office, U.S. Trade Representative (USTR), White House Office

S. 2927, Wall Street Fair Share Act S. 510, FDA Food Safety Modernization Act, including the Baucus amendment, the Johanns amendment, and provisions relating to 1099 reporting S. 3793, Job Creation and Tax Cuts Act of 2010, including provisions related to tax extenders and revenue offsets S. 3946, Small Business Paperwork Relief Act, including provisions related to 1099 reporting S. 722, Taxpayer Certainty and Relief Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 3816, Creating American Jobs and Ending Offshoring Act S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization 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 S. 3773, Tax Hike Prevention Act of 2010 S. 3976, Emergency Senior Citizens Relief Act of 2010 H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including all provisions related to Titles I, II, III, IV, VI, and VII H.R. 5297, Small Business Jobs Act of 2010, including the Johanns amendment, the Nelson amendment, as well as issues related to 1099 information reporting H.R. 847, James Zadroga 9/11 Health and Compensation Act of 2010, including provisions related to Title III H.R. 1322, Emergency Retiree Health Benefits Protection 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 H.R. 5486, Small Business Jobs Tax Relief Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 436, Certain Estate Tax Relief Act of 2009 H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4213, Unemployment Compensation Extension Act of 2010 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 6415, Tax Relief Certainty Act H.R. 275 / S. 292, Withholding Tax Relief Act of 2009, including provisions related to repealing the 3% Tax Withholding Law H.R. 5141 / S. 3578, Small Business Paperwork Mandate Elimination Act, including provisions related to 1099 information reporting H.R. 1265 / S. 506, Stop Tax Haven Abuse Act Extension of Bush tax cuts (expiring 2001 and 2003) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, research & development, limitation on the deductibilty of treaty benefits, transfer pricing, earnings stripping, dual capacity foreign tax credit, 2001 and 2003 tax extenders, unemployment, insurance, active finance, CFC look-through, AMT, a financial crisis responsibility fee, IRS 2010-0 reporting of uncertain tax positions, marginal income tax rates, estate tax reform, capital gains and dividend tax rates (specific legislation not yet introduced) Continued from pg # 17: Cholly Smith - Legislative Assistant, Rep. Mark Kirk; Legislative Correspondent, Rep. Mark Kirk

Client expense: $36,360,000 · 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), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), 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. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 4318, to amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers. Employment tax treatment of S Corporations. IRS Guidance Priority Test. Corrections on Nonqualified deferred compensation plan failures under Section 409(A). Built in gains and losses relating to partnership mergers under Section 704(c). Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns. HR 5141, Small Business Paperwork Mandate Elimination Act.

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

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

LIFO Accounting Methodology (H.R. 5962) 1099 Reporting Requirement (H.R. 5297, S. 510, H.R. 5141, S. 3578)

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

HR5141, S3578, HR5297,S4596 - IRS Form 1099 Expiring Tax Issues and Estate Tax Repel

Client expense: $50,884 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the taxation of foreign earnings of U.S. multinational corporations. HR 4213-The Tax Extenders Act of 2009; HR 5297-The Small Business Jobs & Credit Act and HR. 4853- The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, as they relate to the R&D tax credit, CFC lookthrough rules and limittaions on foreign tax credits under Section 956 of the Internal Revenue Code; HR 1586-Education, Jobs and Medicaid funding bill; HR 5792-Close Foreign Tax loopholes act; HR 5893-Investing in American Jobs Act as they relate to the taxation of foreign earnings of US multinationals; S 3578 & HR 5141-The Small Business Paperwork Mandate Elimination Act; S 510-The Food Safety Modernization Act as it relates to the 1099 reporting requirements of PPACA

Client expense: $581,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS)

H.R. 4154 - Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009. H.R. 4853, the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. H.R. 5141, the Small Business Paperwork Mandate Elimination Act.

Client expense: Not reported · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

Repeal of IRS Form 1099, various measures in the House and Senate H.R. 5297, Small Business Jobs Credit Act of 2010 H.R. 5141/S/ 3578 Small Business Paperwork Mandate Elimination Act H.R. 275/S 292 Repeal of 3 percent witholding on gvvernment contracts

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1: American Recovery and Reinvestment Act of 2009 H.R.1666: To amend the Internal Revenue Code of 1986 to establish an auction and revenue collection mechanism for a carbon market that ensures price stability with environmental integrity. H.R.1862: To cap the emissions of greenhouse gases through a requirement to purchase carbon permits, to distribute the proceeds of such purchases to eligible individuals, and for other purposes. H.R.1683 : To amend the Internal Revenue Code of 1986 to reduce greenhouse gas emissions by requiring a Federal emission permit for the sale or use of greenhouse gas emission substances, and for other purposes. H.R.1337: To amend the Internal Revenue Code of 1986 to reduce carbon dioxide emissions in the United States domestic energy supply. H.R. 2847: Hiring Incentives to Restore Employment (HIRE) Act S. 2877: Carbon Limits and Energy for America's Renewal (CLEAR) Act S. 3714, The Coal Energy Bridge Act S.3738 : Clean Energy Technology Leadership Act of 2010 S.3855 : Clean Renewable Energy Investment Act of 2010 S. 3935: Advanced Energy Tax Incentives Act of 2010 S.A.4727: The Middle Class Tax Cut Act of 2010 S.A.4753: The Reid-McConnell Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 H.R.6117: Clean Renewable Energy Investment Act of 2010 S. 3946: Small Business Paperwork Relief Act S. 3578: Small Business Paperwork Mandate Elimination Act H.R. 5141: Small Business Paperwork Mandate Elimination Act H.R. 4853: Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Client expense: $809,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4853 Unemployment Insurance Reauthorization and Job Creation Act of 2010 Included estate tax relief, capital gains tax rates, individual income rates, bonus depreciation and small business expensing. Estate Tax (no specific bill prior to above) Permanent implementation of current estate tax exemptions or improved exemptions. S. 3664 Family Farm Estate Tax Reform Act Tax deferred rather than exemption. Expanded 1099 Reporting Requirements (no specific bill) Repeal expanded requirements included in Patient Affordable Care Act of 2010. S. 3578/H.R. 5141 Repeal of 1099 reporting requirements

Client expense: $15,000 · Firm income: Not reported

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