Tax Parity for Health Plan Beneficiaries Act of 2011

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act. Issues surrounding tax administration for same-sex couples who have married or entered into civil unions under state law. Issues related to same-sex couples' ability to claim adoption tax credit.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 No: 111-152 Health Flexible Spending Arrangements Improvements Act of 2012 H.R. 1004 Medicare Beneficiary Freedom to Choose Act of 2011 H.R. 1051 Preserving our Hometown Independent Pharmacies Act of 2011 H.R. 1946 Family and Retirement Health Investment Act of 2011 H.R. 2010 Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 2088/S. 1171 Restoring Access to Medication Act of 2012 H.R. 2529/5842 Health Savings Accounts Improvements Act of 2012 H.R. 5858 Empowering States to Innovate Act S. 248 Patients Freedom to Choose Act S. 312 Family and Retirement Health Investment Act S. 1098 Other Issues Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance Mental Health Parity Rules

Client expense: $328,952 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), Equal Employment Opportunity Commission (EEOC), Federal Accounting Standards Advisory Board (FASAB), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

HR 1397 / S 811. - "Employment Non-Discrimination Act" (ENDA) Would extend federal job protections against discrimination to gay, lesbian, bisexual and transgender Americans HR 2088 / S 1811 - "Tax Parity for Health Plan Beneficiaries Act of 2011" Would extend the tax exclusion from gross income for employer provided health coverage to non-spouse and non-dependent beneficiaries HR 1397 - "The Employment Non-Discrimination Act" - affords legal protections from workplace discrimination to LGBT individuals

Client expense: $1,340,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

HR 2088/S 1171, Tax Parity for Health Plan Beneficiries Act, support uniform tax treatment for employer supported health insurance; H.R. 4137, the Employee Education Assistance Act of 2012, support a permanent extension of tax free employer provided education assistance; concerns with the implementation of certain provisions of shared responsibility for employers regarding the PPACA; and concerns with repealing the IRS's safe harbor (section 530) for determining independent contractor status.

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

HR 2088, The Tax Parity for Health Plan Beneficiaries Act (Domestic Partner Tax Equity) HR 4348 - Surface Transportation Reauthorization Bill - Bill included - (Defined-benefit pension smoothing measures and PBGC Rate increases.) HR 4137, Employee Educational Assistance Act (Employer Tax Benefit) HR 4050, Retirement Plan Simplification and Enhancement Act of 2012 (Retirement Security Issue) HR 4049, Automatic IRA Act of 2012 (Retirement Security Issue) HCONRES 101, Retirement Tax Incentives (Retirement Security Issue)

Client expense: $383,742 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Permanent extension & expansion of research credit, renewable energy & energy efficiency tax benefits, corporate tax reform, domestic partner tax equity, international taxation, superfund taxes, HR 942 American Research and Competitiveness Act of 2011; S 461 Polluter Pays Restoration Act; HR 2088/S 1171 Tax Equity for Health Plan Beneficiaries Act; S 1577, Greater Research Opportunities with Tax Help Act; HR 2735 Provide permanent CFC look-through tax treatment

Client expense: $1,380,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Permanent extension & expansion of research credit, renewable energy & energy efficiency tax benefits, corporate tax reform, domestic partner tax equity, international taxation, superfund taxes, HR 942 American Research and Competitiveness Act of 2011; S 461 Polluter Pays Restoration Act; HR 2088/S 1171 Tax Equity for Health Plan Beneficiaries Act; S 1577, Greater Research Opportunities with Tax Help Act; HR 2735 Provide permanent CFC look-through tax treatment

Client expense: $1,380,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 4 - Comprehensive 1099 Taxpayer Protection and Replacement of Exchange Subsidy Overpayments of 2011 H.R. 144 - Small Business Paperwork Mandate Elimination Act of 2011 H.R. 2088 / S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 3157 / S. 1693 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. S. 2237 - Small Business Jobs and Tax Relief Act (amendment #2491, tax relief extender) Potential legislation similar to H.R. 2519 / S. 437 - To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (111th Congress) Corporate Tax Reform - extenders (active financing); territorial tax President's Budget - Tax Implications

Client expense: $768,022 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Education tax incentives -- no specific bill; FAMILY AND BUSINESS TAX CUT CERTAINTY ACT OF 2012 -- no bill # yet; H.Con.Res34 - Establishing the budget for the United States Government for fiscal year 2012 and setting forth appropriate budgetary levels for fiscal years 2013 through 2021; H.R.1738 - Teacher Tax Relief Act of 2011; H.R.2088 - Tax Parity for Health Plan Beneficiaries Act; H.R.3179 - Marketplace Fairness Act; H.R.8 - Job Protection and Recession Prevention Act of 2012; S.1832- Marketplace Fairness Act S.258 - Close Big Oil Tax Loopholes Act S.3412 - Middle Class Tax Cut Act

Client expense: $686,016 · Firm income: Not reported

Government targets: Consumer Product Safety Commission (CPSC), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, White House Office

Tax Parity for Health Plan Beneficiaries Act (H.R. 2088, S. 1171); National Employee Savings & Trust Guarantee Act (NESTEG); Equal Access to COBRA Act of 2011 (H.R. 1028, S. 563); Freedom From Discrimination in Credit Act (H.R. 1488); Implementation of the Internal Revenue Code.

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

Government targets: Administration for Children & Families (ACF), Administration on Aging, Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Education, Dept of, Federal Emergency Management Agency (FEMA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), Office of Personnel Management (OPM), Office on Violence Against Women, SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act. Issues surrounding tax administration for same-sex couples who have married or entered into civil unions under state law. Issues related to same-sex couples' ability to claim adoption tax credit.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2088/S 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 Corprate Alternative Minimum Tax and bonus depreciation

Client expense: $1,240,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection

Patients Freedom to Choose Act H.R. 605 Health Flexible Spending Arrangements Improvements Act of 2012 H.R. 1004 Medicare Beneficiary Freedom to Choose Act of 2011 H.R. 1051 Preserving our Hometown Independent Pharmacies Act of 2011 H.R. 1946 Family and Retirement Health Investment Act of 2011 H.R. 2010 Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 2088 Restoring Access to Medication Act of 2012 H.R. 2529/5842 Health Savings Accounts Improvements Act of 2012 H.R. 5858 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 No: 111-152 Senate State Leadership in Health Act S. 73 State Health Care Choice Act S. 244 Empowering States to Innovate Act S. 248 Patients Freedom to Choose Act S. 312 Family and Retirement Health Investment Act S. 1098 Tax Parity for Health Plan Beneficiaries Act of 2011 S. 1171 Restoring Access to Medication Act S. 1368 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 Regulatory Proposed Health Information Technology for Economic and Clinical Health (HITECH) Act regulations for HIPAA Accounting of Disclosures Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas HHS, Treasury Guidance for and implementation of the Patient Protection and Affordable Care Act (PPACA) & the Health Care and Education Reconciliation Act of 2010 (HCERA) Frequently Asked Questions (FAQs), employer responsibility provisions (shared responsibility, pay to play), quality improvement efforts, Essential Health Benefits (EHB), W2 informational reporting, Summary of Benefits and Coverage Requirements & uniform glossary requirements, automatic enrollment, waiting periods, medical loss ratios (MLRs), contraceptive coverage, state waivers, state health exchanges, reinsurance assessment, public reporting and accountability related to hospital patient safety measures, Patient-Centered Outcomes Research Institute (PCORI), request for transition relief for health flexible spending arrangements (health FSAs) in non-calendar years, Health Insurance Premium Tax Credit, minimum value of an employer sponsored health plan, health insurance premium tax credit/effect of wellness incentive programs, definition of Full-Time Employee, 90-Day waiting period Medicare and Medicaid Programs; Electronic Health Record Incentive Program Stage 2, Health IT Meaningful Use project Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance Mental Health Parity Rules

Client expense: $216,050 · 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), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

HR 1397 / S 811. - "Employment Non-Discrimination Act" (ENDA) Would extend federal job protections against discrimination to gay, lesbian, bisexual and transgender Americans HR 2088 / S 1811 - "Tax Parity for Health Plan Beneficiaries Act of 2011" Would extend the tax exclusion from gross income for employer provided health coverage to non-spouse and non-dependent beneficiaries HR 1397 - "The Employment Non-Discrimination Act" - affords legal protections from workplace discrimination to LGBT individuals

Client expense: $780,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

HR 2088/S 1171, Tax Parity for Health Plan Beneficiries Act, support uniform tax treatment for employer supported health insurance; H.R. 4137, the Employee Education Assistance Act of 2012, support a permanent extension of tax free employer provided education assistance; concerns with the implementation of certain provisions of shared responsibility for employers regarding the PPACA; and concerns with repealing the IRS's safe harbor (section 530) for determining independent contractor status.

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

HR 2088/S 1171 - Tax Parity for Health Plan Beneficiaries Act HR 4196 - To amend the IRC of 1986 to extend the allowance for bonus depreciation for certain business assets S 652 - Building Upgrading Infrastructure for Long-Term Development S 2237 - Small Business Jobs and Tax Relief Act

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

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE

HR 2088, The Tax Parity for Health Plan Beneficiaries Act (Domestic Partner Tax Equity) HR 4137, Employee Educational Assistance Act (Employer Tax Benefit) HR 4050, Retirement Plan Simplification and Enhancement Act of 2012 (Retirement Security Issue) HR 4049, Automatic IRA Act of 2012 (Retirement Security Issue) HCONRES 101, Retirement Tax Incentives (Retirement Security Issue) P.L. 112-141, Moving Ahead for Progress in the 21st Century Act (Defined Benefit Pension Provisions)

Client expense: $307,574 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

HR 2088/S 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 HR 4196/S 2240 - To Amend the IRC of 1986 to Extend the Allowance for Bonus Depreciation for Certain Business Assets S 2237 - Small Business Jobs and Tax Relief Act

Client expense: $1,150,000 · Firm income: Not reported

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection

H.R. 4 - Comprehensive 1099 Taxpayer Protection and Replacement of Exchange Subsidy Overpayments of 2011 H.R. 144 - Small Business Paperwork Mandate Elimination Act of 2011 H.R. 2088 / S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 3157 / S. 1693 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. S. 2237 - Small Business Jobs and Tax Relief Act (amendment #2491, tax relief extender) Potential legislation similar to H.R. 2519 / S. 437 - To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (111th Congress) Corporate Tax Reform - extenders (active financing); territorial tax President's Budget - Tax Implications

Client expense: $491,523 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Permanent extension & expansion of research credit, renewable energy & energy efficiency tax benefits, corporate tax reform, domestic partner tax equity, international taxation, superfund taxes, H.R. 942 American Research and Competitiveness Act of 2011; S. 461 Polluter Pays Restoration Act; H.R. 2088/S. 1171 Tax Equity for Health Plan Beneficiaries Act; H.R. 1834, Freedom to Invest Act of 2011; H.R. 71 & H.R. 3606, Jobs Act; H.R. 4281, Surface Transportation Extension Act of 2012 S. 1577, Greater Research Opportunities with Tax Help Act H.R. 2735, Provide permanent CFC look-through tax treatment

Client expense: $3,610,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act.

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

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

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act. Issues surrounding tax administration for same-sex couples who have married or entered into civil unions under state law. Issues related to same-sex couples' ability to claim adoption tax credit.

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

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

HR 1397 / S 811. - "Employment Non-Discrimination Act" (ENDA) Would extend federal job protections against discrimination to gay, lesbian, bisexual and transgender Americans HR 2088 / S 1811 - "Tax Parity for Health Plan Beneficiaries Act of 2011" Would extend the tax exclusion from gross income for employer provided health coverage to non-spouse and non-dependent beneficiaries HR 1397 - "The Employment Non-Discrimination Act" - affords legal protections from workplace discrimination to LGBT individuals

Client expense: $660,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

HR 2088/S 1171, Tax Parity for Health Plan Beneficiries Act, support uniform tax treatment for employer supported health insurance; the Employee Education Assistance Act, support a permanent extension of tax free employer provided education assistance; concerns with the implementation of certain provisions of shared responsibility for employers regarding the PPACA; and concerns with repealing the IRS's safe harbor (section 530) for determining independent contractor status.

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

Patients Freedom to Choose Act H.R. 605 Health Flexible Spending Arrangements Improvements Act of 2012 H.R. 1004 Medicare Beneficiary Freedom to Choose Act of 2011 H.R. 1051 Preserving our Hometown Independent Pharmacies Act of 2011 H.R. 1946 Family and Retirement Health Investment Act of 2011 H.R. 2010 Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 2088 Restoring Access to Medication Act of 2012 H.R. 2529/5842 Health Savings Accounts Improvements Act of 2012 H.R. 5858 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 No: 111-152 Fiscal Year 2012 & 2012 Budget Proposals budgetary impacts of health entitlement programs Joint Select Committee on Deficit Reduction impact on employee benefits provisions Senate State Leadership in Health Act S. 73 State Health Care Choice Act S. 244 Empowering States to Innovate Act S. 248 Patients Freedom to Choose Act S. 312 Family and Retirement Health Investment Act S. 1098 Tax Parity for Health Plan Beneficiaries Act of 2011 S. 1171 Restoring Access to Medication Act S. 1368 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 Fiscal Year 2012 & 2013 Budget Proposals budgetary impacts of health, health care reform and retirement entitlement programs Joint Select Committee on Deficit Reduction impact on employee benefits provisions Regulatory Proposed Health Information Technology for Economic and Clinical Health (HITECH) Act regulations for HIPAA Accounting of Disclosures Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas HHS, Treasury Guidance for and implementation of the Patient Protection and Affordable Care Act (PPACA) & the Health Care and Education Reconciliation Act of 2010 (HCERA) Frequently Asked Questions (FAQs), employer responsibility provisions (shared responsibility, pay to play), W2 informational reporting, Summary of Benefits and Coverage Requirements & uniform glossary requirements, automatic enrollment, waiting periods, medical loss ratios (MLRs), contraceptive coverage, state waivers, state health exchanges, reinsurance assessment, public reporting and accountability related to hospital patient safety measures, Patient-Centered Outcomes Research Institute (PCORI), request for transition relief for health flexible spending arrangements (health FSAs) in non-calendar years, Health Insurance Premium Tax Credit, minimum value of an employer sponsored health plan Medicare and Medicaid Programs; Electronic Health Record Incentive Program Stage 2, Health IT Meaningful Use project Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs FSA Plan Year Limit transition guidance

Client expense: $246,648 · Firm income: Not reported

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

HR 2088, The Tax Parity for Health Plan Beneficiaries Act (Domestic Partner Tax Equity) HR 4348 - Surface Transportation Reauthorization Bill - Bill included - (Defined-benefit pension smoothing measures and PBGC Rate increases.) HR 4137, Employee Educational Assistance Act (Employer Tax Benefit) HR 4050, Retirement Plan Simplification and Enhancement Act of 2012 (Retirement Security Issue) HR 4049, Automatic IRA Act of 2012 (Retirement Security Issue) HCONRES 101, Retirement Tax Incentives (Retirement Security Issue)

Client expense: $504,954 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Tax Parity for Health Plan Beneficiaries Act (H.R. 2088, S. 1171); National Employee Savings & Trust Guarantee Act (NESTEG); Equal Access to COBRA Act of 2011 (H.R. 1028, S. 563); Freedom From Discrimination in Credit Act (H.R. 1796); Implementation of the Internal Revenue Code.

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

Government targets: Administration for Children & Families (ACF), Administration on Aging, Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), Office of Personnel Management (OPM), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

HR 2088/S 1171 - Tax Parity for Health Plan Beneficiaries Act HR 4196 - To amend the IRC of 1986 to extend the allowance for bonus depreciation for certain business assets S 652 - Building and Upgrading Infrastructure for Long-Term Development S 2237 - Small Business Jobs and Tax Relief Act

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

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE

S. 652 - Building and Upgrading Infrastructure for Long-Term Development, with respect to eligibility of ATC systems. H.R. 992 - Building American Jobs Act of 2011. S. 1549 - American Jobs Act of 2011. H.R. 2088/S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011. S. 1660 - American Jobs Act of 2011. S. 1769 - Rebuild America Jobs Act. H.R. 4196 - To Amend the IRC of 1986 to Extend the Allowance for Bonus Depreciation for Certain Business Assetts H.R. 3630 - Middle Class Tax Relief and Job Creation Act of 2011, with respect to bonus depreciation and alternative minimum tax credits. S. 2237 - Small Business Jobs and Tax Relief Act

Client expense: $1,090,000 · Firm income: Not reported

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection

S. 652 - Building and Upgrading Infrastructure for Long-Term Development, with respect to eligibility of ATC systems. H.R. 992 - Building American Jobs Act of 2011. S. 1549 - American Jobs Act of 2011. H.R. 2088/S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011. S. 1660 - American Jobs Act of 2011. S. 1769 - Rebuild America Jobs Act. H.R. 4196 - To Amend the IRC of 1986 to Extend the Allowance for Bonus Depreciation for Certain Business Assetts H.R. 3630 - Middle Class Tax Relief and Job Creation Act of 2011, with respect to bonus depreciation and alternative minimum tax credits. S. 2237 - Small Business Jobs and Tax Relief Act

Client expense: $1,750,000 · Firm income: Not reported

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection

Tax Parity for Health Plan Beneficiaries Act (H.R. 2088, S. 1171); National Employee Savings & Trust Guarantee Act (NESTEG); Equal Access to COBRA Act of 2011 (H.R. 1028, S. 563); Freedom From Discrimination in Credit Act (H.R. 1796); Implementation of the Internal Revenue Code.

Client expense: $340,000 · Firm income: Not reported

Government targets: Administration for Children & Families (ACF), Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), Office of Personnel Management (OPM), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

HR 1397 / S 811. - "Employment Non-Discrimination Act" (ENDA) Would extend federal job protections against discrimination to gay, lesbian, bisexual and transgender Americans HR 2088 / S 1811 - "Tax Parity for Health Plan Beneficiaries Act of 2011" Would extend the tax exclusion from gross income for employer provided health coverage to non-spouse and non-dependent beneficiaries

Client expense: $1,108,900 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office

H.R. 4 - Comprehensive 1099 Taxpayer Projection and Replacement of Exchange Subsidy Overpayments of 2011 H.R. 144 - Small Business Paperwork Mandate Elimination Act of 2011 H.R. 2088 - Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 3157 / S. 1693 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. Potential legislation similar to H.R. 2519 / S. 437 - To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (111th Congress)

Client expense: $818,830 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2088/S 1171, Tax Parity for Health Plan Beneficiries Act, support uniform tax treatment for employer supported health insurance; the Employee Education Assistance Act, support a permanent extension of tax free employer provided education assistance; concerns with the implementation of certain provisions of shared responsibility for employers regarding the PPACA; and concerns with repealing the IRS's safe harbor (section 530) for determining independent contractor status.

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

HR 3630, Middle Class Tax Relief and Job Creation Act of 2011 (Employee Payroll tax issue/unemployment insurance issue) HCONRES 34, Establishing the budget for the United States Government for fiscal year 2012 and setting forth appropriate budgetary levels for fiscal years 2013 - 2021. (Pension Funding/Retirement and Tax Reform) HR 2088, The Tax Parity for Health Plan Beneficiaries Act (Domestic Partner Tax Equity) S. 1549, The American Jobs Act (Deficit & Employment Tax Issues) HR 4137, Employee Educational Assistance Act (Employer Tax Benefit) HR 4050, Retirement Plan Simplification and Enhancement Act of 2012 (Retirement Security Issue) HR 4049, Automatic IRA Act of 2012 (Retirement Security Issue) HCONRES 101, Retirement Tax Incentives (Retirement Security Issue)

Client expense: $536,705 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Permanent extension & expansion of research credit, renewable energy & energy efficiency tax benefits, corporate tax reform, domestic partner tax equity, international taxation, superfund taxes, changes to repatriation holiday, H.R. 942 American Research and Competitiveness Act of 2011; S. 461 Polluter Pays Restoration Act; H.R. 2088/S. 1171 Tax Equity for Health Plan Beneficiaries Act; H.R. 1834, Freedom to Invest Act of 2011; H.R. 71 & H.R. 3606, Jobs Act; H.R. 4281, Surface Transportation Extension Act of 2012 S. 1577, Greater Research Opportunities with Tax Help Act H.R. 2735, Provide permanent CFC look-through tax treatment H.R. 3630, Middle Class Tax Relief and Job Creation Act of 2011

Client expense: $2,965,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

529 Plans in the following bill: HR529 - Savings Enhancement for Education in College Act Tax Equity for Health Plan Beneficiaries Act in the following bills: HR2088, S1171 - Tax Parity for Health Plan Beneficiaries Act Hybrid Pension Plans in the following bill: HR2934 - To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers Tax Reform as it relates to retirement plans Debt Ceiling in the following bill: S365 - Budget Control Act of 2011 Federal Payroll Tax as in the following bill: HR3765 - Temporary Payroll Tax Cut Continuation Act of 2011 Savings Enhancement for Education in College Act

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

Government targets: Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act. Issues surrounding tax administration for same-sex couples who have married or entered into civil unions under state law. Issues related to same-sex couples' ability to claim adoption tax credit. Qualification of expenses associated with gender reassignment surgery for the medical expense deduction.

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

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

Proposals related to the tax treatment of domestic partner health benefits, including H.R. 2088/S. 1171, Tax Parity for Health Plan Beneficiaries Act.

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

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

Help Efficient, Accessible, Low Cost, Timely Healthcare (HEALTH) Act of 2011 - H.R. 5 Patients' Freedom to Choose Act - H.R. 605 Medical FSA Improvement Act of 2011 - H.R. 1004 Medicare Beneficiary Freedom to Choose Act of 2011 - H.R. 1051 Fiscal Responsibility and Retirement Security Act of 2011 (To repeal the CLASS Program) H.R. 1173 Family and Retirement Health Investment Act of 2011 H.R. 2010 Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 2088 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 No: 111-152 Fiscal Year 2012 & 2012 Budget Proposals budgetary impacts of health entitlement programs Joint Select Committee on Deficit Reduction impact on employee benefits provisions Small Business Paperwork Mandate Elimination Act of 2011 - S. 72 State Leadership in Health Act S. 73 State Health Care Choice Act S. 244 Empowering States to Innovate Act S. 248 Patients Freedom to Choose Act S. 312 Repeal the CLASS Entitlement Act S. 720 Family and Retirement Health Investment Act S. 1098 Tax Parity for Health Plan Beneficiaries Act of 2011 S. 1171 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 Fiscal Year 2012 & 2013 Budget Proposals budgetary impacts of health, health care reform and retirement entitlement programs Joint Select Committee on Deficit Reduction impact on employee benefits provisions Regulatory Proposed Health Information Technology for Economic and Clinical Health (HITECH) Act regulations for HIPAA Accounting of Disclosures Request for Information (RFI) streamlining regulations to reduce regulatory burdens - Improving Regulation and Regulatory Review Executive Order 13563 Semi-Annual Regulatory Agendas HHS, Treasury Guidance for and implementation of the Patient Protection and Affordable Care Act (PPACA) & the Health Care and Education Reconciliation Act of 2010 (HCERA) employer responsibility provisions (shared responsibility, pay to play), W2 informational reporting, the CLASS Act/Program, Summary of Benefits and Coverage Requirements & uniform glossary requirements, automatic enrollment, shared responsibility, waiting periods, medical loss ratios (MLRs), contraceptive coverage, state waivers, state health exchanges Health care provider compensation Internal Revenue Code Section 162 (m) (6) Electronic disclosure, communication by employee benefit plans Consumer directed health care plans HDHPs, HSAs, HRAs

Client expense: $343,266 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commodity Futures Trading Commission (CFTC), Congressional Budget Office (CBO), Council of Economic Advisers (CEA), Government Accountability Office (GAO), 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, White House Office

HR 992 - Building American Jobs Act of 2011 HR 2088/S 1171 - Tax Parity for Health Plan Beneficiaries Act HR 4196 - To amend the IRC of 1986 to extend the allowance for bonus depreciation for certain business assets S 652 - Building and Upgrading Infrastructure for Long-Term Development S 1549 - American Jobs Act of 2011 S 1660 - American Jobs Act of 2011 S 1769 - Rebuild America Jobs Act S 2237 - Small Business Jobs & Tax Relief Act

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

Government targets: Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE

HR 1034 - Airport and Airway Trust Fund Financing Reauthorization Act of 2011 S 340 - Airport and Airway Trust Fund Reauthorization Act of 2011 S 652 - Building and Upgrading Infrastructure for Long-Term Development, with respect to eligibility of ATC systems. HR 992 - Building American Jobs Act of 2011 S. 1549 - American Jobs Act of 2011 H.R. 2088/ S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 S. 1660 - American Jobs Act of 2011 S. 1769 - Rebuild America Jobs Act H.R. 3630 - Middle Class Tax Relief and Job Creation Act of 2011 with respect to bonus depreciation and alternative minimum tax credits.

Client expense: $1,330,000 · Firm income: Not reported

Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection