An act to amend the Internal Revenue Code of 1986 to authorize the tax court to appoint employees.

HR 275/S 292, a bill to repeal the imposition of three percent withholding on certain government contracts; Highway Trust Fund Solvency; Surface Transportation Authorization Act, provisions relating to continuation of and to increase the rate of Highway Trust Fund revenues; Tax provisions relating to retrofit of diesel-powered construction equipment; S 1637 and HR 4226, a bill to increase the amount of the tax deduction for energy efficient commercial building; Estate tax permanency; Continuation of expiring 2001 and 2003 tax rates; Extension of 15-year depreciation of leasehold, retail, and restaurant improvements; Extension of Depreciation Bonus and Section 179 expensing; Build America Bonds HR 537/S 3262; Exempt construction from Private Activity Bond cap; HR 4213, Tax Extenders Act; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; Extension of 5-year carryback of net operating losses; Payroll taxes paid by S corporations; Carried interest; HR 514/S 3578, the Small Business Paperwork Mandate Elimination Act; HR 6097, American Job Builders Tax Reform Act; HR 5901, Real Estate Jobs and Investment Act; HR 5943, Community Recovery and Enhancement Act; HR 4853, the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; National Commission on Fiscal Responsibility and Reform report

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 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

Legislative issues relating to real estate and real estate investment trust (REIT); S 3289 and HR 4256, Sustainable Property Grants Act of 2009; FIRPTA; S 1637, Expanding Building Efficiency Act of 2009; HR 5660, Main Street Fairness Act; HR 5901, Real Estate Jobs and Investment Act of 2010; and HR 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3424, a bill to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates, Section 1, relating to disallowing deductions for offshore reinsurance premiums H.R. 847, James Zadroga 9/11 Health and Compensation Act of 2010, Title III, provisions relating to raising revenue H.R. 5901, Real Estate Jobs and Investment Act of 2010, provisions relating to helping foreign investors access additional equity capital FY 2011 Budget, international tax provisions relating to foreign direct investment in the United States

Client expense: $741,755 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), SENATE, Treasury, Dept of, White House Office

HR 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services. BOMA opposes changing the characterization of carried interest in an investment partnership from a capital gain to ordinary income for income tax purposes. HR 4306, S 3510 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. BOMA supports this legislation. S. 567 - to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividents of individuals at capital gains rates. BOMA supports repealing the 15% capital gains tax rate sunset provision. HR 426 - Green Roofing Energy Efficiency Act of 2009. BOMA supports changing the depreciation schedule to 20 years on any roof system on nonresidentil real property which meets the requirements of ASHRAE Standard 90.1-2004. HR 1194 - Fire Sprinkler Incentive Act of 2009. BOMA supports amending the Internal Revenue Code of 1986 to classify automatic fire sprinkler systems as a 5-year property for purposes of depreciation. HR 4213 - Tax Extenders Act of 2009. BOMA supports extending the expiring tax provision (including leasehold depreciation and brownfields remediation) but opposes raising the tax on carried interest to finance the tax cuts. H.R.4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. BOMA supports an extension of the Bush tax cuts for two years, including the current capital gains rate and tax extenders. H.R. 5901 - Real Estate Jobs and Investment Act. BOMA supports this bill, which would increase from 5 percent to 10 percent the amount a non-U.S. Citizen may own of certain real estate investment trusts (REIT) to be exempted from the higher tax on foreign investments in U.S. real property interests.

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)

H.R.5660, "The Mainstreet Fairness Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.1935, amends the Internal Revenue Code of 1986 provides for the treatment of partnership interests held by partners providing services. H.R.3525, to amend Internal Revenue Code of 1986 to provide for the treatment of bonds issued to finance renewable energy and efficiency. H.R.4839, amends Section 118 of the Internal Revenue Code regarding capital contributions by a non-shareholder to include partnerships. H.R.4306, amend IRC of 1986 to permanently extend 15 year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. H.R.4213, "Tax Extenders Act of 2009," to extend certain expiring tax provisions, Title VI, Subtitle A, partnership interests held by partners providing services, became "American Jobs & Closing Tax Loopholes Act of 2010", Title IV, Revenue Offsets, Subtitle B412, same issue. H.R.5943, "The Community Recovery and Enhancement Act," amends the IRC to allow a new tax deduction for 50% of equity investment in commercial real property made to reduce the amount of indebtness secured by commercial real property. H.R.5901, "Real Estate Jobs and Investment Act of 2010," amends the IRC to increase allowable ownership in a REIT stock allowed by the Foreign Investment in Real Property Tax Act. Sec.1402 of Public Law 111-152 (Patient Protection and Affordable Care Act) imposes a 3.8% tax on net investment income beginning in 2013.

Client expense: $201,911 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), White House Office

S. 1637, House Energy Bill H.R. 1935, To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services. H.R. 4213, Tax Extenders Act of 2009 H.R.4109, To amend the Internal Revenue Code of 1986 to allow the low income housing credit to be carried back 5 years, and for other purposes. S. 3578 / H.R. 5982 H.R.3659, Amend the Internal Revenue Code of 1986 to allow a credit against income tax for amounts paid for energy efficient property placed in service in commercial buildings pursuant to an approved energy efficiency plan. H.R.3660 , To amend the Internal Revenue Code of 1986 to promote tax parity between the residential and business fuel cell tax credits. H.R.3670, To amend the Internal Revenue Code of 1986 to expand the incentives for the rehabilitation of older buildings, including owner-occupied residences. H.R.3812, To amend the Internal Revenue Code of 1986 to encourage businesses to purchase commercial and residential property in distressed communities by providing an exclusion from tax on certain gains. H.R.3919, To amend the Internal Revenue Code of 1986 to provide for the designation of Clean Energy Business Zones and for tax incentives for the construction of, and employment at, energy-efficient buildings and clean energy facilities, and for other purposes. H.R. 4226, Expanding Building Efficiency Incentives Act of 2009 S. 2899, Renewable Energy Incentive Act H.R. 4256, Sustainable Property Grants Act of 2009 H.R. 5901, Real Estate Jobs and Investment Act of 2010, all provisions H.R. 5943, Community Recovery and Enhancement Act of 2010, all provisions H.R. 5982, Small Business Tax Relief Act of 2010 H.R. 5872, General and Special Risk Insurance Funds Availability Act of 2010, Section 101 H.R. 4853, 2001/2003 Tax Cuts and Estate Tax Relief

Client expense: $498,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - 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(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, 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) 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; 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

Client expense: $997,000 · Firm income: Not reported

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

Legislative issues relating to real estate and real estate investment trust (REIT); S 3289 and HR 4256, Sustainable Property Grants Act of 2009; FIRPTA; S 1637, Expanding Building Efficiency Act of 2009; HR 5660, Main Street Fairness Act; HR 5901, Real Estate Jobs and Investment Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 275/S 292, a bill to repeal the imposition of three percent withholding on certain government contracts; Highway Trust Fund Solvency; Surface Transportation Authorization Act, provisions relating to continuation of and to increase the rate of Highway Trust Fund revenues; Tax provisions relating to retrofit of diesel-powered construction equipment; S 1637 and HR 4226, a bill to increase the amount of the tax deduction for energy efficient commercial building; Estate tax permanency; Continuation of expiring 2001 and 2003 tax rates; Extension of 15-year depreciation of leasehold, retail, and restaurant improvements; Extension of Depreciation Bonus and Section 179 expensing; Construction Contract Accounting; Build America Bonds HR 537/S 3262; Exempt construction from Private Activity Bond cap; HR 4213, Tax Extenders Act; HR 4068/S 2771, a bill to limit the penalty for failure to disclose reportable transactions based on resulting tax benefits; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; HR 4849, Small Business and Infrastructure Jobs Tax Act; HR 4849 Small Business & Infrastructure Jobs Act of 2010 - Sec 202 removing cap on private activity bonds for water & sewage facilities; Extension of 5-year carryback of net operating losses; HR 5486, the Small Business Jobs Tax Relief Act; Payroll taxes paid by S corporations; Carried interest; HR 514/S 3578, the Small Business Paperwork Mandate Elimination Act; H R 5297, Small Business Jobs and Credit Act; H R 6097, American Job Builders Tax Reform Act; S 3716, Mechanical Insulation Installation Incentive Act; HR 5901, Real Estate Jobs and Investment Act HR 6317, a Bill to reform and encourage involvement in commercial real estate; HR 5943, Community Recovery and Enhancement Act

Client expense: $230,000 · Firm income: Not reported

Government targets: Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), 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), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), White House Office

H.Res. 1595, Recognizing the 50th anniversary of the passage of legislation that created real estate investment trusts (REITs) and gave millions of Americans new investment opportunities that helped them build a solid foundation for retirement security and has contributed to the overall strength of our economy. Real Estate Revitalization Act of 2010, H.R. 4539, Modification of the Foreign Investment in Real Property Tax Act (FIRPTA) to facilitate foreign equity investment in the U.S. real estate market. Real Estate Jobs and Investment Act, H.R. 5901, all provisions relating to modification of the Foreign Investment in Real Property Tax Act (FIRPTA) to facilitate foreign equity investment in the U.S. real estate market. H.R. 4337, Regulated Investment Company Act of 2009, all provisions relating to changes to Subchapter M of the Internal Revenue Code related to Real Estate Investment Trusts. H.R. 5660, Main Street Fairness Act, all provisions.

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

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

Legislation relating to sales tax fairness and simplification, specifically HR 5660, Main Street Fairness Act; Economic Stabilization; Taxation of foreign investment in real property; HR 4539, Real Estate Reviatlization Act of 2010; and HR 5901, The Real Estate Jobs and Investment Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Taxation of partnership, specifically specifically S. 3793, The Jobs Creation and Tax Cut Act; Economic Stabilization; Taxation of foreign investment in real property, specifically HR 4539, Real Estate Revitalization Act of 2010; and HR 5901, The Real Estate Jobs and Investment Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Uncertain Tax Provisions; HR 3200 / HR 5636 / S. 1796 (America's Affordable Health Choices Act of 2009); and the international tax provisions in HR 847/S 1334 (James Zadroga 9/11 Health and Compensation Act of 2010), HR 4213 (Unemployment Compensation Extension Act of 2010), HR 5893/5982 (Investing in American Jobs and Closing Tax Loopholes Act of 2010), and HR 5901 (Real Estate Jobs and Investment Act of 2010).

Client expense: $700,000 · Firm income: Not reported

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

H.R. 4539, The Real Estate Revitalization Act of 2010 H.R. 4256, Allow energy grants to real estate investment trusts H.R. 4599, Renewable Energy Expansion Act of 2010 H.R. 4226/S. 1637, Expanding Building Efficiency Incentives Act of 2009 H.R. 5901, The Real Estate Jobs & Investment Act H.Res. 1595, Recognizing the 50th Anniversary of REITs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5901: "Real Estate Jobs and Investment Act", all provisions.

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

Government targets: Council on Environmental Quality (CEQ), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE

H.R. 4154, FY10 Budget Resolution S. Con. Res. 13, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014. S.A. 873, To create a deficit-neutral reserve fund for estate tax relief. S. 1637, House Energy Bill H.R. 1935, To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services. H.R. 4213, Tax Extenders Act of 2009 H.R.3440, To amend the Internal Revenue Code of 1986 to allow dealers in real estate to use the installment sales method. H.R.4109, To amend the Internal Revenue Code of 1986 to allow the low income housing credit to be carried back 5 years, and for other purposes. S. 3578 / H.R. 5982 H.R.3590, To amend the Internal Revenue Code of 1986 to modify the first-time homebuyers credit in the case of members of the Armed Forces and certain other Federal employees, and for other purposes. H.R.3640, To amend the Internal Revenue Code of 1986 to extend and expand the first-time homebuyers credit and to provide a loss deduction on the sale of a principal residence. H.R.3659, Amend the Internal Revenue Code of 1986 to allow a credit against income tax for amounts paid for energy efficient property placed in service in commercial buildings pursuant to an approved energy efficiency plan. H.R.3660 , To amend the Internal Revenue Code of 1986 to promote tax parity between the residential and business fuel cell tax credits. H.R.3670, To amend the Internal Revenue Code of 1986 to expand the incentives for the rehabilitation of older buildings, including owner-occupied residences. H.R.3761, To amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes. H.R.3773, To amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes. H.R.3812, To amend the Internal Revenue Code of 1986 to encourage businesses to purchase commercial and residential property in distressed communities by providing an exclusion from tax on certain gains. H.R.3901, To amend the Internal Revenue Code of 1986 to enhance the administration of, and reduce fraud related to, the first-time homebuyer tax credit, and for other purposes. H.R.3919, To amend the Internal Revenue Code of 1986 to provide for the designation of Clean Energy Business Zones and for tax incentives for the construction of, and employment at, energy-efficient buildings and clean energy facilities, and for other purposes. H.R.3921, To amend the Internal Revenue Code of 1986 to extend for 90 days the first-time homebuyer credit for taxpayers who have entered into a binding contract before the termination of such credit. H.R.3929, To provide an extension of the low-income housing credit placed-in-service date requirement for certain disaster areas. H.R. 4213 -- Low-Income Housing Tax Credit Exchange and Sections 412 and 413, and S. 3793 H.R. 4256, Sustainable Property Grants Act of 2009 H.R. 4226, Expanding Building Efficiency Incentives Act of 2009 S. 2899, Renewable Energy Incentive Act S. 1637, Expanding Building Efficiency Incentives Act of 2009 H.R. 4256, Sustainable Property Grants Act of 2009 H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010 -- Sections 412 and 413 H.R. 5297, Small Business Lending Fund Act of 2010 -- IRC 469(i) and S. Amdt. 4411 (LIHTC carryback) to small business bill; S. Amdts. 4595 and 4596 H.R. 5901, Real Estate Jobs and Investment Act of 2010, all provisions H.R. 5943, Community Recovery and Enhancement Act of 2010, all provisions H.R. 5982, Small Business Tax Relief Act of 2010 H.R. 5872, General and Special Risk Insurance Funds Availability Act of 2010, Section 101 2001/2003 Tax Cuts

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

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

H.R. 3424, a bill to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates, Section 1, relating to disallowing tax deductions for off-shore reinsurance premiums H.R. 5901, Real Estate Jobs and Investment Act of 2010, provisions relating to foreign investors accessing additional equity capital H.R. 2847, Hiring Incentives to Restore Employment Act, Section 501, relating to the implementation of the Foreign Account Tax Compliance Act H.R. 847, James Zadroga 9/11 Health and Compensation Act of 2010, Section 301, relating to the limitation of tax-treaty benefits Obama Administration, FY 2011 Budget, provisions relating to international tax proposals

Client expense: $545,499 · Firm income: Not reported

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

H.R.5660, "The Mainstreet Fairness Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.1935, amends the Internal Revenue Code of 1986 provides for the treatment of partnership interests held by partners providing services. H.R.3525, to amend Internal Revenue Code of 1986 to provide for the treatment of bonds issued to finance renewable energy and efficiency. H.R.4839, amends Section 118 of the Internal Revenue Code regarding capital contributions by a non-shareholder to include partnerships. H.R.4306, amend IRC of 1986 to permanently extend 15 year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. H.R.4213, "Tax Extenders Act of 2009," to extend certain expiring tax provisions, Title VI, Subtitle A, partnership interests held by partners providing services, became "American Jobs & Closing Tax Loopholes Act of 2010", Title IV, Revenue Offsets, Subtitle B412, same issue. H.R.5943, "The Community Recovery and Enhancement Act," amends the IRC to allow a new tax deduction for 50% of equity investment in commercial real property made to reduce the amount of indebtness secured by commercial real property. H.R.5901, "Real Estate Jobs and Investment Act of 2010," amends the IRC to increase allowable ownership in a REIT stock allowed by the Foreign Investment in Real Property Tax Act. Sec.1402 of Public Law 111-152 (Patient Protection and Affordable Care Act) imposes a 3.8% tax on net investment income beginning in 2013.

Client expense: $225,437 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), White House Office