Fair and Simple Tax Act of 2009

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.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned 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.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 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. 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. S.3664 - Title: Family Farm Estate Tax Deferral Act of 2010 Issue: estate tax as it effects life insurance.

Client expense: $1,664,721 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $13,695

Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $172,523 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

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.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 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: estate tax 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: estate tax 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: tax 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. H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. Issue: Independent contractors. Financial Crisis Responsibility Fee (not introduced) - To assess a fee or tax on financial services companies to repay TARP. 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 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. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $14,520

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $175,137 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $12,701

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

See attachment. TAX First 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: tax implications on 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. Issue: Independent contractors. H.R. 3590 The Patient Protection and Affordable Care Act. Issue: Long Term Care financing within health reform and Medicare tax on nonqualifed annuity income. 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 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: tax implications on life insurance companies. 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: tax 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. TRACKING 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: tax implications on life insurance and life insurance companies. Financial Crisis Responsibility Fee (not introduced) - To assess a fee or tax on financial services companies to repay TARP.

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.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned 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.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 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: estate tax 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: estate tax 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: tax 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. H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. Issue: Independent contractors. 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 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. Financial Crisis Responsibility Fee (not introduced) - To assess a fee or tax on financial services companies to repay TARP.

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $25,403

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R.768 : 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.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects 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. 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: estate tax 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: 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.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI TRACKING H.R.96 : 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 : 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 : 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 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : 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 : 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 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. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $115,362 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

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.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned 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.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 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: estate tax 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: estate tax 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: tax 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 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 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.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.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned 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.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 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: estate tax 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: estate tax 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: tax 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 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 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. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $164,909 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

See attachment. TAX Fourth Quarter Report 2009 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: tax implications on life insurance. 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: tax implications on 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. 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 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: tax 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 implications on 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: tax 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

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $26,618

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

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.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned 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.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 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: estate tax 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: estate tax 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: tax 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 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 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. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $115,362 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R.768 : 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.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects 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. 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: estate tax 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: 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.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI TRACKING H.R.96 : 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 : 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 : 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 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : 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 : 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 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.

See attachment. TAX Third Quarter Report 2009 H.R. 251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R. 768 - 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 - Net Operating Loss (NOL) Carry back Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carry back of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R. 3399 - 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. 3669 - To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI S.156 - 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 carry back for losses incurred in 2008 or 2009. Issue: estate tax as it effects life insurance. S. 722 - A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.823 - Net Operating Loss (NOL) Carry back Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carry back of operating losses, and for other purposes. Issue: tax as it effects life insurance. TRACKING H.R. 96 - 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 - 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 - 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 - To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R. 436 - To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R. 533 - 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 - To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - 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 H.R. 2023 - 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 - 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. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $18,893

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.Con.Res. 85 Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014 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 H.Amdt 73 to H.Con. Res 85 Amendment in the nature of a substitute No. 2 printed in House Report 111-73 and offered as the Republican Study Committee Budget Alternative H.Amdt 75 to H.Con. Res 85 Amendment in the nature of a substitute No. 4 printed in House Report 111-73 and offered as the Republican Budget Substitute H. Res. 371 Providing for consideration of the conference report to accompany the concurrent resolution (S. Con. Res. 13) setting forth the congressional budget for the United States Government for fiscal year 2010 H.R.2842 To rescind all stimulus funds that remain unobligated H.R. 1472 TARP and ARRA Reporting and Waste Prevention Act H.R.915 FAA Reauthorization Act of 2009 H.R.2454 American Clean Energy and Security Act of 2009 S. 1099 Patients Choice Act H.R. 2520 Patients Choice Act S. 1324 Health Care Freedom Plan S. 1152 Healthy Families Act H.R. 99 Fair and Simple Tax (FAST) Act S. 640 Second Look at Wasteful Spending Act H.R. 690 MOBILE Phone Act

Client expense: $260,000 · Firm income: Not reported

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $132,507 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

See attachment. TAX Second Quarter Report 2009 H.R.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.768 : 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.CON.RES.85 : Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014. Issue: Budgetary issues for upcoming fiscal years. TRACKING H.R.99 : 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.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. 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: estate tax as it effects life insurance. S.350 Title: American Recovery and Reinvestment Act of 2009; an original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. Issue: tax as it effects life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax 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: tax as it effects life insurance. S.CON.RES.13 Title: 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. Issue: estate tax as it effects life insurance.

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $14,675

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R.768 : 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.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.CON.RES.85 : Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014. Issue: Budgetary issues for upcoming fiscal years. TRACKING H.R.96 : 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 : 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 : 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 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : 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 : To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. S.CON.RES.13 Title: 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. Issue: estate tax as it effects life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.AMDT.873 to S.CON.RES.13 To create a deficit-neutral reserve fund for estate tax relief. Issue: estate tax as it effects life insurance. S.AMDT.974 to S.CON.RES.13 To provide that no additional estate tax relief beyond that which is already assumed in this resolution, which protects over 99.7 percent of estates from the estate tax, shall be allowed under any deficit-neutral reserve fund unless an equal amount of aggregate tax relief is also provided to Americans earning less than $100,000 per year. 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.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. 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: estate tax as it effects life insurance. S.350 Title: American Recovery and Reinvestment Act of 2009; an original bill to provide for a portion of the economic recovery package relating to revenue measures, unemployment, and health. Issue: tax 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: tax as it effects life insurance. TRACKING: 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

H.R.768 : 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.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.CON.RES.85 : Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014. Issue: Budgetary issues for upcoming fiscal years. TRACKING H.R.96 : 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 : 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 : 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 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : 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 : To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. S.CON.RES.13 Title: 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. Issue: estate tax as it effects life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.AMDT.873 to S.CON.RES.13 To create a deficit-neutral reserve fund for estate tax relief. Issue: estate tax as it effects life insurance. S.AMDT.974 to S.CON.RES.13 To provide that no additional estate tax relief beyond that which is already assumed in this resolution, which protects over 99.7 percent of estates from the estate tax, shall be allowed under any deficit-neutral reserve fund unless an equal amount of aggregate tax relief is also provided to Americans earning less than $100,000 per year. Issue: estate tax as it effects life insurance.

See attachment TAX First Quarter Report 2009 H.R.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.768 : 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.CON.RES.85 : Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014. Issue: Budgetary issues for upcoming fiscal years. TRACKING H.R.96 : 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 : 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 : 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 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : 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 : To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. S.CON.RES.13 Title: 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. Issue: estate tax as it effects life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.AMDT.873 to S.CON.RES.13 To create a deficit-neutral reserve fund for estate tax relief. Issue: estate tax as it effects life insurance. S.AMDT.974 to S.CON.RES.13 To provide that no additional estate tax relief beyond that which is already assumed in this resolution, which protects over 99.7 percent of estates from the estate tax, shall be allowed under any deficit-neutral reserve fund unless an equal amount of aggregate tax relief is also provided to Americans earning less than $100,000 per year. Issue: estate tax as it effects life insurance.

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $13,150

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

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

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R.768 : 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.251 - Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.CON.RES.85 : Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014. Issue: Budgetary issues for upcoming fiscal years. TRACKING H.R.96 : 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 : 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 : 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 : To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 : To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 : 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 : To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. S.CON.RES.13 Title: 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. Issue: estate tax as it effects life insurance. S.722 : A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: estate tax as it effects life insurance. S.AMDT.873 to S.CON.RES.13 To create a deficit-neutral reserve fund for estate tax relief. Issue: estate tax as it effects life insurance. S.AMDT.974 to S.CON.RES.13 To provide that no additional estate tax relief beyond that which is already assumed in this resolution, which protects over 99.7 percent of estates from the estate tax, shall be allowed under any deficit-neutral reserve fund unless an equal amount of aggregate tax relief is also provided to Americans earning less than $100,000 per year. Issue: estate tax as it effects life insurance.