Fair Playing Field Act of 2010

Taxation of retirement products; Tax Hike Prevention Act of 2010 (S. 3773); Fair Playing Field Act, tax treatment of independent contractors (S. 3786; H.R. 6128); Job Creation and Tax Cuts Act of 2010, Section 263, (S. 3793); Regulated Investment Company Modernization Act of 2009 (H.R. 4337); Small Business Jobs Act of 2010, Sections 211-213 (H.R. 5297); Financial Crisis Responsibility Fee (assessing fees/taxes on financial services firms to repay TARP losses)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor federal and legislative activity related to Native American interests in Small Business Administration programs and government contracting. S. 2989, Small Business Contracting Revitalization Act of 2010. S. 3101, Level Playing Field Contracting Act of 2010. S. 3190, Small Business Programs Parity Act of 2010. S. 3323, Federal Contracting Oversight and Reform Act of 2010. S. 3786, Fair Playing Field Act of 2010. H.R. 3729, To amend section 31 of the Small Business Act with respect to awarding contract opportunities to qualified HUBZone small business concerns, and for other purposes. H.R. 5297, Small Business Jobs Act of 2010. H.R. 5726, Federal Contracting Oversight and Reform Act of 2010. H.R. 6128, Fair Playing Field Act of 2010.

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

Government targets: HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE

Employment and tax issues; H.R.3408, amending IRC re: independent contractors; S.2882, amending IRC re: independent contractors; H.R.6128 & S.3786, Fair Playing Field Act of 2010; HR 847

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employment and tax issues related to independent contractors; H.R.3408; S.2882; H.R. 6128; S.3786, Fair Playing Field Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax The Fair Playing Field Act of 2010 (FPFA) (S. 3786 and H.R. 6128) Extension of 2001 tax cuts FICA and SECA taxes

Client expense: $108,000 · Firm income: Not reported

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

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962/Public Law No: 111-192 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 American Workers, State, and Business Relief Act H.R. 4213/Unemployment Compensation Extension Act of 2010 (tax extenders) Public Law No: 111-205 Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Middle Class Tax Cut Act (Senate Amendment 4727) package of tax extensions and other provisions to the defined benefit pension funding relief provisions, and a provision extending parity for employee transit subsidies Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act H.R. 4853 Amendment to a Federal Aviation Administration funding extension bill H.R. 4915 Medicare and Medicaid Extenders Act H.R. 4994 Employee Misclassification Prevention Act (EMPA) H.R. 5107 Small Business Jobs and Credit Act of 2010 H.R. 5297 tax extenders, defined benefit pension plan funding relief - technical corrections from H.R. 3962 Automatic IRA Act of 2010 H.R. 6099 Fair Playing Field Act of 2010 H.R. 6128 (worker classification) Public Employee Pension Transparency Act - H.R. 6484 Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension Funding - additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures for retirement plans National Commission on Fiscal Responsibility and Reform implications for benefits Senate Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 Pension Benefit Guaranty Corporation (PBGC) Governance Improvement Act of 2009 S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act/Wall Street Transparency and Accountability Act S. 3217 Employee Misclassification Prevention Act (EMPA) S. 3254 Automatic IRA Act of 2010 S. 3760 Paycheck Fairness Act S. 3772 Fair Playing Field Act of 2010 S. 3786 (worker classification) Job Creation and Tax Cuts Act of 2010 S. 3793 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962, Public Law No: 111-192 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Middle Class Tax Cut Act (Senate Amendment 4727) package of tax extensions and other provisions to the defined benefit pension funding relief provisions, and a provision extending parity for employee transit subsidies Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act H.R. 4853 Amendment to a Federal Aviation Administration funding extension bill H.R. 4915 Medicare and Medicaid Extenders Act H.R. 4994 Small Business Jobs and Credit Act of 2010 H.R. 5297 (revised substitute) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension funding additional funding relief and technical corrections for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, plan termination and governance issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401(k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues, nondiscrimination rules for retirement plans, plan loans, tax expenditures for retirement plans, long-term disability policies (LTDs) National Commission on Fiscal Responsibility and Reform implications for benefits Pension funding relief - adequacy of defined benefit vehicles, hybrids, proposed hybrid retirement plan regulations, retirement plan designs, and tax treatment of expatriates Investment advice - adequacy of defined contribution vehicles, investment selection (target date funds) and annuity issues, automatic/mandatory individual retirement accounts (IRAs), proposed regulations regarding target date funds (TDFs) and qualified default investment alternatives (QDIAs) Disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers -ERISA Section 408 (b) (2), Fiduciary requirements 401 (k) participant fee disclosure regulations, proposed definition of fiduciary for investment advice arrangements, in-plan Roth conversions issues Defined Benefit (DB) plan year filing issues Form 5500 (EFAST) Cash balance and pension equity plans, market rate of return for hybrid plans Nonqualified deferred compensation (NQDC), new compensation deduction limits on entities receiving health insurance premiums 162 (m) (6) Pension Benefits Guaranty Corporation (PBGC) premium funding target methods (variable rate premiums), premium submission and plan termination issues, proposed regulations - (ERISA Section 4062(e)) Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) Financial services regulatory reform, executive compensation disclosure issues, involvement with employee benefit plans, Swaps, definition of major swap participant and major security-based swap participant, business conduct standards, family offices, Domestic plan asset investment issues Puerto Rican plan trust issues Multiemployer plan issues

Client expense: $272,633 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Wage&Hour Enforcement; Worker misclassification & independent contractors, H.R. 1409/S.590, Employee Free Choice Act; Under-reporting of worker injuries, multi-site employees; organizing rights of workers at FedEx; worker misclassification at FedEx; ; H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability and Consistency Act; H.R. 847/S.1334 James Zodrga 9/11 health & compensation of 2009; H.R. 2067/S.1580, Protecting America's Workers Act; H.R. 2113 to require corporate wide reporting/workplace injuries and illnesses. OSHA Enhancement Enforcement Programs; OSHA state programs; OSHA-enforcement and penalty issues; family and victim rights; DOL worker misclassification/UI initiatives. H.R. 5107/ S. 3254, Employee Misclassification Prevention Act. H.R. 5663/S.3761, the Miner Act; S.3786/H.R. 6128, The Fair Playing Field Act of 2010; S. 182/S.3772/H.R. 12, Paycheck Fairness Act; H.R. 6495/S.3671, Robert C. Byrd Mine Safety and Protection Act.

Client expense: $281,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, Pension Benefit Guaranty Corporation (PBGC), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Independent contractors and taxation; worker misclassification; H.R. 3408/S.2882, Taxpayer Responsibility, Accountability Inconsistency Act; S. 3786/H.R. 6128, Fair Playing Field Act of 2010; Johanns Amdt. to S. 510 to repeal expansion of information reporting requirements for payment of $600 or more to corporations, Nelson (FL) amdt. to S. 510 to exempt certain amounts subject to other information reporting provisions from certain reporting provision of the... Patient Protection and Affordable Care Act, H.R. 5982, Small Business Tax Relief Act of 2010; H.R. 4853, Tax Relief Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

Client expense: $281,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, Pension Benefit Guaranty Corporation (PBGC), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

HR 6128 / S. 3786 - Fair Playing Field Act of 2010 - A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Entire bill.

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

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), White House Office

HR 1409 / S 560 Employee Free Choice Act HR 12 Paycheck Fairness Act R.E.S.P.E.C.T. Act S 2882 / HR 3408 The Taxpayer Responsibility, Accountability, and Consistency Act of 2009 S 3254 The Employee Misclassification Prevention Act of 2009 S 182 / S 3772 Paycheck Fairness Act S 3786 / HR 6128 Fair Playing Field Act HR 5663 Miner Safety and Health Act of 2010 / Robert C. Byrd Miner Safety and Health Act of 2010

Client expense: $5,411 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

HR. 3408 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 2882 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 3786 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 6128 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 5982 -- A bill to amend the Internal Revenue Code of 1986 to repeal the expansion of certain information reporting requirements to corporations and to payments for property, to eliminate loopholes which encourage companies to move operations offshore, and for other purposes. Bill in entirety.

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

Government targets: Employment & Training Administration, Energy, Dept of, Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Job Corps, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

HR1083, HR1618, HR2156, HR3994, HR6128, HR6291 S779, S971, S1115, S1938, S3483, S3629, S3786, S3884

Client expense: $274,902 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), White House Office

H.R. 11, to amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, and to modify the operation of the Americans with Disabilities Act of 1990 and the Rehabilitation Act of 1973, to clarify that a discriminatory compensation decision or other practice that is unlawful under such law occurs each time compensation is paid. H.R. 12, 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. H.R. 1355, National Labor Relations Modernization Act. H.R. 1409/S. 560, the Employee Free Choice Act of 2009. H.R. 5107, 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. H.R. 5537, to amend the Internal Revenue Code of 1986 to clarify the treatment of emergency service volunteers as independent contractors. H.R. 6128, to amend the Internal Revenue Code of 1986 to permit the secretary of the treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. S. 166, to amend title VII of the Civil Rights Act of 1964 to clarify the filing period applicable to charges of discrimination, and for other purposes. S. 2882, to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, and for other purposes. S. 3254, 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.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Tax status of Independent Contractors; H.R. 6128, S. 3786

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See attachment. TAX Fourth Quarter Report 2010 H.R. 251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R. 768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R. 2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. H.R. 3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R. 3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R. 4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R. 4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R. 4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Lame Duck Tax Bill) Issue: revenue offsets H.R. 5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R. 5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R. 6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S. 156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation as it effects life insurance. S. 722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: taxation as it effects life insurance. S. 823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance. S. 1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S. 1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S. 2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. S. 3795 - Title: TAX GAP Act of 2010 Issue: taxation of life insurance companies. Financial Crisis Responsibility Fee/Bank Tax (not introduced) - To assess a fee or tax on financial services companies to repay TARP or other purposes. Issue: taxation of life insurance companies. No bill number - Restoring American Financial Stability Act of 2010 (Title XVI). Issue: derivatives tax.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Investor Protection legislation (securities) S. 3786 & H.R. 6128 - Fair Playing Field Act of 2010

Client expense: Not reported · Firm income: $37,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for H.R. 3408 and S. 2882, The Taxpayer Responsibility, Accountability, and Consistency Act of 2009, to address employer misclassification of workers as independent contractors H.R. 6128 and S. 3786 - Fair Playing Field Act of 2010

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax The Fair Playing Field Act of 2010 (FPFA) (S. 3786 and H.R. 6128) Extension of 2001 tax cuts FICA and SECA taxes

Client expense: $108,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opposed legislation (S.2882, H.R. 3408, S.3786, and H.R. 6128) concerning worker classification

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), White House Office

H.R. 4173 - Wall Street Reform and Consumer Protection Act of 2009 Investor Protection legislation (securities) S. 3217 - Restoring America's Financial Stability Act of 2010 S. 3786 & H.R. 6128 - Fair Playing Field Act of 2010

Client expense: Not reported · Firm income: $37,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 11, to amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, and to modify the operation of the Americans with Disabilities Act of 1990 and the Rehabilitation Act of 1973, to clarify that a discriminatory compensation decision or other practice that is unlawful under such law occurs each time compensation is paid. H.R. 12, 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. H.R. 1355, National Labor Relations Modernization Act. H.R. 1409/S. 560, the Employee Free Choice Act of 2009. H.R. 5107, 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. H.R. 5537, to amend the Internal Revenue Code of 1986 to clarify the treatment of emergency service volunteers as independent contractors. H.R. 6128, to amend the Internal Revenue Code of 1986 to permit the secretary of the treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. S. 166, to amend title VII of the Civil Rights Act of 1964 to clarify the filing period applicable to charges of discrimination, and for other purposes. S. 2882, to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, and for other purposes. S. 3254, 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.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Estate Tax The Fair Playing Field Act of 2010 (FPFA) (S. 3786 and H.R. 6128) Extension of 2001 tax cuts FICA and SECA taxes

Client expense: $108,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Labor, employment and tax issues; H.R.3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S.2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009. H.R. 6128, S. 3786 - Fair Playing Field Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Labor, employment and tax issues; H.R.3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S.2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009. H.R. 6128, S. 3786 - Fair Playing Field Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $1,270,000 · Firm income: Not reported

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

H.R. 3590 Patient Protection and Affordable Care Act Possible amendments to Section 9006s that would reduce or eliminate the requirement that corporations report services performed for other corporations. H.R. 4320 Post-9/11 GI Education Fairness Act of 2009 Expanding educational benefits to GIs who choose to enroll in apprenticeship training programs rather than college-based programs. H.R. 6128 Fair Playing Field Act of 2010 Misclassification of construction workers as independent contractors Representative Filner Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by the Department of Veterans Affairs Representative Meek Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by the Department of Veterans Affairs Representative Murphy Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by the Office of Management and Budget. Representative Norton Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by the General Services Administration S. 1122 Good Neighbor Forestry Act Application of Davis-Bacon and Service Contract Acts to contracts performed under Act. S. 1462 American Clean Energy and Leadership Act of 2009 Application of Davis-Bacon Act to projects financed under the Act. Government Accountability Office Conference with GAO representatives who will be preparing a report requested by Congressman John Kline, Ranking Member of the House Education and Labor Committee, concerning Davis-Bacon wage survey procedures, including the Form WD-10, and suggested changes and improvements in the process. General Services Administration - Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by GSA for its construction projects; use of non-union labor on renovation of Eisenhower Executive Office Building; determination of proper wage rates for renovation of Eisenhower Executive Office Building. Department of Veterans Affairs Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by the Department for its construction projects Vice Presidents Middle Class Task Force - Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction, by federal agencies. Office of Federal Contract Compliance Programs, Department of Labor Proposed changes in OFCCP regulations, 41 C.F.R. Part 4 that require application of affirmative action goals and timetables for employment of minorities and women on federal and federally assisted construction projects. Office of Management and Budget Loan guarantees for construction of new nuclear facilities, pursuant to Title XVII of the Energy Policy Act of 2005. Department of Labor, Wage and Hour Division Application of Davis-Bacon Act to employment of students in Detroit public school construction training program; Davis-Bacon prevailing wage survey practices. White House Council of Economic Advisors Implementation of Executive Order 13502, encouraging the use of project labor agreements on federal construction projects.

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

Government targets: Council of Economic Advisers (CEA), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Vice President of the United States, SENATE, Veterans Affairs, Dept of (VA)

HR. 3408 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 2882 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 3786 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 6128 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 5982 -- A bill to amend the Internal Revenue Code of 1986 to repeal the expansion of certain information reporting requirements to corporations and to payments for property, to eliminate loopholes which encourage companies to move operations offshore, and for other purposes. Bill in entirety.

Client expense: $85,000 · Firm income: Not reported

Government targets: Education, Dept of, Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Job Corps, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

Fair Playing Field Act of 2010 (S. 3786, H.R. 6128).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

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

Client expense: $576,337 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3424: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO DISALLOW THE DEDUCTION FOR EXCESS NON-TAXED REINSURANCE PREMIUMS WITH RESPECT TO UNITED STATES RISKS PAID TO AFFILIATES; ALL PROVISIONS HR 5107/S 3254: EMPLOYEE MISCLASSIFICATION PREVENTION ACT; ALL PROVISIONS HR 6128/S 3786: THE FAIR PLAYING FIELD ACT OF 2010; ALL PROVISIONS NO SPECIFIC BILL; INDEPENDENT CONTRACTOR TAX STATUS, GENERAL DISCUSSIONS ON SEC. 530 OF THE REVENUE ACT OF 1978; ALL PROVISIONS NO SPECIFIC BILL: INTERNAL REVENUE SERVICE ISSUE RELATED TO EMPLOYEE/AGENTS SOCIAL SECURITY NUMBERS POSTED ON IRS WEBSITE

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 436 - Certain Estate Tax Relief Act of 2009; entire bill H.R. 1083 - The Business Activity Tax Simplification Act of 2009; entire bill H.R. 1265 - Stop Tax Haven Abuse Act; provisions relating to management and control of foreign corporations H.R. 1586 FAA Air Transportation Modernization and Safety Improvement Act; provisions relating to taxation of foreign operations H.R. 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services; entire bill H.R. 2920 Statutory Pay Go Act of 2009; provisions relating to estate tax and middle class tax benefits H.R. 3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to limitation of independent contractor status for independent broker dealers H.R. 3905 Estate Tax Relief Act; entire bill H.R. 3933 - Foreign Account Tax Compliance Act of 2009; to ensure workable reporting requirements for mutual funds H.R. 4154 - Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009; entire bill H.R. 4191 - Let Wall Street Pay for the Restoration of Main Street Act of 2009; entire bill H.R. 4213 - American Workers, State, and Business Relief Act of 2010; provisions relating to tax extenders, carried interest, and fee disclosures H.R. 4337 - Regulated Investment Company Modernization Act of 2009; provisions relating to mutual funds H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010; provisions relating to small business capital gains exclusion and Build America Bonds H.R. 4899 Supplemental Appropriations Act, 2010; provisions related to GRATS H.R. 5297 Small Business Lending Fund Act of 2010; provisions relating to taxes affecting small business, partial annuitization, and expansion of Roth conversions H.R. 5486 Small Business Jobs Tax Relief Act of 2010; provisions relating to small business investment incentives and grantor retained annuity trust H.R. 5982 Small Business Tax Relief Act of 2010; provisions relating to repeal of 1099 reporting obligations enacted in health care reform H.R. 6128 Fair Playing Field Act of 2010; provisions that would affect use of independent contractors within the securities industry S. 506 - Stop Tax Haven Abuse Act; provision relating to managed and controlled foreign entities S. 567 - A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; entire bill S. 651 - Compensation Fairness Act of 2009; entire bill S. 722 - Taxpayer Certainty and Relief Act of 2009; provisions relating to capital gains, dividends, and estate tax S. 1007 - Excessive Pay Capped Deduction Act of 2009; entire bill S. 2784 - A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; entire bill S. 2869 Small Business Job Creation and Access to Capital Act of 2009; entire bill S. 2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to independent contractors within the securities industry S. 2927 - Wall Street Fair Share Act; entire bill S. 3513 Bonus Depreciation Extension to Create Jobs Act; entire bill S. 3773 Tax Hike Prevention Act of 2010; provisions relating to capital gains dividends and estate tax S. 3786 Fair Playing Field Act; provisions that would affect use of independent contractors within the securities industry S. 3793 Job Creation and Tax Cuts Act of 2010; entire bill S. 3816 Creating American Jobs and Ending Offshoring Act; entire bill Administrations FY 2011 budget proposals relating to Auto IRA retirement savings initiatives, taxation of life insurance companies, international taxation, tax treatment of capital gains and dividends, independent contractor, estate tax, and Financial Crisis Responsibility Fee

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Independent contractors and taxation; worker misclassification; H.R. 3408/S.2882, Taxpayer Responsibility, Accountability Inconsistency Act; S. 3786/H.R. 6128, Fair Playing Field Act of 2010; Johanns Amdt. to H.R. 5297 to repeal expansion of information reporting requirements for payment of $600 or more to corporations, Nelson (FL) amdt. to H.R. 5297 to exempt certain amounts subject to other information reporting provisions from certain reporting provision of the... Patient Protection and Affordable Care Act, H.R. 5982, Small Business Tax Relief Act of 2010.

Client expense: $304,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Wage&Hour Enforcement; Worker misclassification & independent contractors, H.R. 1409/S.590, Employee Free Choice Act; Under-reporting of worker injuries, multi-site employees; organizing rights of workers at FedEx; worker misclassification at FedEx; Anti-trust issues with solid waste industry merger; H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability and Consistency Act; H.R. 847/S.1334 James Zodrga 9/11 health & compensation of 2009; H.R. 2067/S.1580, Protecting America's Workers Act; H.R. 2113 to require corporate wide reporting/workplace injuries and illnesses. OSHA Enhancement Enforcement Programs; OSHA state programs; OSHA-enforcement and penalty issues; family and victim rights; DOL worker misclassification/UI initiatives. H.R. 5107/ S. 3254, Employee Misclassification Prevention Act. H.R. 5663/S.3761, the Miner Act; S.3786/H.R. 6128, The Fair Playing Field Act of 2010; S. 182/S.3773/H.R. 12, Paycheck Fairness Act

Client expense: $304,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Tax status of Independent Contractors; H.R. 6128, S. 3786

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employment and tax issues; H.R.3408, amending IRC re: independent contractors; S.2882, amending IRC re: independent contractors; H.R.6128 & S.3786, Fair Playing Field Act of 2010.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employment and tax issues related to independent contractors; H.R.3408; S.2882; H.R. 6128, & S.3786, Fair Playing Field Act of 2010.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Taxation of retirement products; Tax Hike Prevention Act of 2010 (S. 3773); Fair Playing Field Act, tax treatment of independent contractors (S. 3786; H.R. 6128); Job Creation and Tax Cuts Act of 2010, Section 263, (S. 3793); Regulated Investment Company Modernization Act of 2009 (H.R. 4337); Small Business Jobs Act of 2010, Sections 211-213 (H.R. 5297); Financial Crisis Responsibilitiy Fee (assessing fees/taxes on financial services firms to repay TARP losses)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.

Client expense: $620,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 3991 Emergency Influenza Containment Act of 2009 HR 1409 / S 560 Employee Free Choice Act HR 12 Paycheck Fairness Act R.E.S.P.E.C.T. Act S 2882 / HR 3408 The Taxpayer Responsibility, Accountability, and Consistency Act of 2009 S 3254 The Employee Misclassification Prevention Act of 2009 S 182 / S 3772 Paycheck Fairness Act S 3786 / HR 6128 Fair Playing Field Act HR 5663 Miner Safety and Health Act of 2010 / Robert C. Byrd Miner Safety and Health Act of 2010

Client expense: $15,671 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

See attachment. TAX Third Quarter Report 2010 H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4173 - Title: Restoring American Financial Stability Act of 2010 (Title XVI) H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R.5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R.5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R.6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation of life insurance companies. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: tax changes may affect life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance companies. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. S.3795 - Title: TAX GAP Act of 2010 Issue: taxation of life insurance companies. Financial Crisis Responsibility Fee/Bank Tax (not introduced) - To assess a fee or tax on financial services companies to repay TARP or other purposes. Issue: taxation of life insurance companies.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR1071, HR1083, HR1618, HR2200, HR2156, HR3994, HR6128, HR6291 S779, S971, S845, S884, S885, S1115, S1938, S3483, S3629, S3786, S3884

Client expense: $223,657 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), White House Office

S.3578 Small Business Paperwork Mandate Elimination Act; H.R. 5297 Small Business Jobs and Credit Act of 2010; H.R. 6097 American Job Builders Tax Reform Act of 2010; 2001/2003 tax cuts;1986 Tax Reform Act; 3% Tax Withholding; H.R. 4213 American Jobs Closing Tax Loopholes and Preventing Outsourcing Act; H.R. 6128/S. 3786 Fair Playing Field Act of 2010; Permanent extension of 15 percent capital gains tax; H.R. 3408/S. 2882 Taxpayer Responsibility, Accountability, and Consistency Act of 2009; H.R. 4306/S. 3510 Permanent 15-year depreciation for restaurant improvements/new construction, leasehold improvements, and retail improvements; H.R. 5141/S. 3578, Rep. Camp Motion to Recommit, Sen. Amdt. 4596, Sen. Amdt 4519 and Sen. Amdt. 4595 to H.R. 5297 Small Business Jobs and Credit Act; Contingency-fee Agreements/Tax Deduction; S. 3816 Creating American Jobs and Ending Offshoring Act; Associated Builders & Contractors Job Creation Proposal (issues related to taxes); Deductibility of Health Insurance for Purposes of Calculating Self-Employment Tax; H.R. 1470/S. 725 the Equity for Our Nations Self-Employed Act of 2009; Form 1099 Reporting Requirements included in the Patient Protection and Affordable Care Act (P.L. 11-148)

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of

Limit Executive Compensation Abuse Act - H.R. 857 The Savings for American Families Future Act of 2009 H.R. 1961 The 401 (k) Fair Disclosure for Retirement Security Act 0f 2009 H.R. 1984 Conflicted Investment Advice Prohibition Act of 2009 H.R. 1988 Savings Recovery Act H.R. 2021 Retirement Security Needs Lifetime Pay Act H.R. 2748 Retirement Savings Transparency Act of 2009 - H.R. 2792 The Defined Contribution Plan Fee Transparency Act H.R. 2779 401 (k) Fair Disclosure and Pension Security Act of 2009 H.R. 2989 Consumer Financial Protection Agency Act of 2009 H.R. 3126 Foreign Account Tax Compliance Act of 2009 H.R. 3933 Preserve Benefits and Jobs Act of 2009 H.R. 3936 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962/Public Law No: 111-192 Retirement Fairness Act H.R. 4126 Sensible Transparency for Retirement Plans Act H.R. 4146 Tax Technical Corrections Act of 2009 H.R. 4169 Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 American Workers, State, and Business Relief Act H.R. 4213/Unemployment Compensation Extension Act of 2010 (tax extenders) Public Law No: 111-205 Small Businesses Add Value for Employees Act of 2009 (SAVE Act) H.R. 4742 Employee Misclassification Prevention Act (EMPA) H.R. 5107 Small Business Jobs and Credit Act of 2010 H.R. 5297 tax extenders, defined benefit pension plan funding relief - technical corrections from H.R. 3962 Automatic IRA Act of 2010 H.R. 6099 Fair Playing Field Act of 2010 H.R. 6128 (worker classification) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension Funding - additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, PBGC plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, conversions to Roth 401 (k) plans, automatic IRAs, investment advice, investment selection (target date funds), the Savers Credit, retirement savings plans for small businesses, lifetime income issues, nondiscrimination rules for retirement plans, alternative pension investments, accounting transparency for pensions, plan loans, tax expenditures for retirement plans Cap Executive Officer Pay Act of 2009 - S. 360 The Defined Contribution Fee Disclosure Act of 2009 - S. 401 Shareholder Bill of Rights Act S. 1074 Retirement Security for Life Act of 2009 S. 1297 Pension Benefit Guaranty Corporation (PBGC) Governance Improvement Act of 2009 S. 1544 Foreign Account Tax Compliance Act of 2009 S. 1934 Lifetime Income Disclosure Act S. 2832 Create Jobs and Save Benefits Act of 2010 S. 3157 Restoring American Financial Stability Act/Wall Street Transparency and Accountability Act S. 3217 Employee Misclassification Prevention Act (EMPA) S. 3254 Automatic IRA Act of 2010 S. 3760 Fair Playing Field Act of 2010 S. 3786 Job Creation and Tax Cuts Act of 2010 S. 3793 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act H.R. 3962, Public Law No: 111-192 American Workers, State, and Business Relief Act /American Jobs and Closing Tax Loopholes Act (tax extenders) H.R. 4213, & Substitute amendments Dodd-Frank Wall Street Reform and Consumer Protection Act - Restoring American Financial Stability Act of 2010 H.R. 4173, Public Law No: 111-203 Small Business Jobs and Credit Act of 2010 H.R. 5297 (revised substitute) Health Care Reform regulatory implementation and compliance issues from the Patient Protection and Affordable Care Act (PPACA) Public Law No: 111-148 & the Health Care and Education Reconciliation Act of 2010 (HCERA) Public Law 111-152 new compensation deduction limits on entities receiving health insurance premiums (162 (m)(6)) Financial Services Reform regulation of swaps transactions, major swap participants (MSPs), swaps, business conduct standards, fiduciary duty and liability issues; effects on pension, retirement, and health plans that use swaps; 401 (k) stable value funds and contracts, retirement plan administration, compensation disclosure issues Pension funding additional funding relief for defined benefit pension plans, single and multiemployer plans, nonqualified deferred compensation conditions, PBGC premium funding target methods and premium submission issues, PBGC plan termination issues Retirement Security nonqualified deferred compensation, executive compensation, defined contribution plan issues, 401 (k) plans, automatic IRAs, conversions to Roth 401(k) plans, investment advice, investment selection (target date funds), the Savers Credit, lifetime income issues, nondiscrimination rules for retirement plans, plan loans, tax expenditures for retirement plans Regulatory communication with covered federal officials on legislative issues Pension funding relief, adequacy of defined benefit vehicles, hybrids, retirement plan designs, tax treatment of expatriates Investment advice, adequacy of defined contribution vehicles, investment selection (target date funds) and annuity issues, automatic/mandatory individual retirement accounts (IRAs) Disclosure for defined contribution (DC) and defined benefit (DB) plans and service providers ERISA Section 408 (b) (2) Defined Benefit (DB) plan year filing issues Form 5500 (EFAST) Cash balance and pension equity plans, market rate of return for hybrid plans Nonqualified deferred compensation (NQDC), new compensation deduction limits on entities receiving health insurance premiums 162 (m) (6) PBGC premium funding target methods (variable rate premiums), premium submission and plan termination issues Foreign bank account reporting, Report of Foreign Bank and Financial Accounts (FBAR) Financial services regulatory reform, compensation disclosure issues Domestic plan asset investment issues Proposed rule on application of ERISA to state/local health reform efforts, ERISA preemption

Client expense: $199,380 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of