Tax Equity and Middle Class Fairness Act of 2011

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) S. 2131, Highway Investment, Job Creation and Economic Growth Act of 2012 (cellulosic/alternative fuel tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

Client expense: $1,020,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

H.R. 8 (Tax Relief Unemployment Insurance Reauthorization and Job Creation Act)(legislation to extend various tax provisions); H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); H.R. 3091 (To make permanent the individual income tax rates for capital gains and dividends); H.R. 3313 (Wall Street Trading and Speculators Tax Act); H.R. 4348 (Highway Investment, Job Creation, and Economic Growth Act of 2012); H.R. 6616 (To protect securities transactions in the United States from enforcement of certain excise taxes imposed by any foreign government, and for other purposes); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); S. 1647 (To repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates); S. 1787 (Wall Street Trading and Speculators Tax Act); S.Amdt. 1746 (to amend S. 1813); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; French financial transaction tax; Tax extenders.

(1) H.R. 1259/ S. 2242, Death Tax Repeal Permanency Act of 2011 - provision relating to estate tax repeal. (2) H.R. 2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO (last in, first out) repeal. (3) H.R. 601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation. (4) H.R. 3179 Marketplace Equity Act of 2011 - provisions relating to remote seller sales tax collection & remittance. (5) S. 1832 Marketplace Fairness Act - provisions relating to remote seller sales tax collection & remittance (6) H.R. 2701/S. 1652 Mainstreet Fairness Act - provisions relating to remote seller sales tax collection & remittance

Client expense: $54,238 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 123, "A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax", H.R. 25, "The Fair Tax Act", H.R. 86, "End Tax Uncertainty Act of 2011", H.R. 99, "Fair and Simple Tax Act of 2011", H.R. 143, To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death, H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696 Tax Relief Uncertainty Act, H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month H.R. 3467, Sensible Estate Tax Act of 2011 Issues related to S. 2230, The Paying a Fair Share Act S ___, The Middle Class Tax Cut Act of 2012 H.R. 4348, MAP-21 H.R. 4050, The Retirement Plan Simplification and Enhancement Act of 2012 H.R. 16, The Sensible Estate Tax Relief Act of 2012 Issues related to S. 3393, The Middle Class Tax Cut Act S. 3420, A bill to extend estate and gift tax rules for one year S. 2242, Death Tax Repeal Permanency Act of 2012 H.R. 8, The American Tax Relief Act of 2012

Client expense: $516,139 · Firm income: Not reported

HR 8, American Taxpayer Relef Act of 2012 (corporate tax rates, business tax extenders, general fiscal security issues) HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) HR 5746, Update and Streamline REIT Act of 2012 (entire bill) S. 3521, Family & Business Tax Cut Certainty Act of 2012 (cellulosic biofuels tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; U.S. fiscal security issues, Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

Client expense: $570,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) S. 2131, Highway Investment, Job Creation and Economic Growth Act of 2012 (cellulosic/alternative fuel tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) S. 2131, Highway Investment, Job Creation and Economic Growth Act of 2012 (cellulosic/alternative fuel tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

Deferral Tax Extenders Excess Returns/Base Erosion Comprehensive Tax Reform Territorial Systems Patent/Innovation Box Previously Taxed Income (PTI) Under Section 1248 H.R. 2735, CFC Look Through Permanency H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) H.R. 4348, Authorized Surface Transportation Funding Through September 2014 and Extend Student Loan Rate for the Year S. 1813, Moving Ahead for Progress in the 21st Century Act "Highway Bill"

Client expense: $2,600,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); H.R. 3091 (To make permanent the individual income tax rates for capital gains and dividends); H.R. 3313 (Wall Street Trading and Speculators Tax Act); H.R. 4348 (Highway Investment, Job Creation, and Economic Growth Act of 2012); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); S. 1647 (To repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates); S. 1787 (Wall Street Trading and Speculators Tax Act); S.Amdt. 1746 (to amend S. 1813); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; French financial transaction tax; Tax extenders.

(1) H.R. 1259/ S. 2242, Death Tax Repeal Permanency Act of 2011 - provision relating to estate tax repeal. (2) H.R. 2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO (last in, first out) repeal. (3) H.R. 601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation.

Client expense: $77,889 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); H.R. 3091 (To make permanent the individual income tax rates for capital gains and dividends); H.R. 3313 (Wall Street Trading and Speculators Tax Act); H.R. 4348 (Highway Investment, Job Creation, and Economic Growth Act of 2012); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); S. 1647 (To repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates); S. 1787 (Wall Street Trading and Speculators Tax Act); S.Amdt. 1746 (to amend S. 1813); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts; International tax reform; United States individual and business taxation.

H.R. 123, A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax H.R. 25, The Fair Tax Act, H.R. 123, "A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax", H.R. 25, "The Fair Tax Act", H.R. 143, To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death, H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696 Tax Relief Uncertainty Act H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month H.R. 3467, Sensible Estate Tax Act of 2011 Issues related to S. 2230, The Paying a Fair Share Act S ___, The Middle Class Tax Cut Act of 2012 H.R. 4348, MAP-21 H.R. 4050, The Retirement Plan Simplification and Enhancement Act of 2012 H.R. 16, The Sensible Estate Tax Relief Act of 2012 Issues related to S. 3393, The Middle Class Tax Cut Act S. 3420, A bill to extend estate and gift tax rules for one year S. 2242, Death Tax Repeal Permanency Act of 2012

Client expense: $699,646 · Firm income: Not reported

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) HR 5746, Update and Streamline REIT Act of 2012 (entire bill) S. 3521, Family & Business Tax Cut Certainty Act of 2012 (cellulosic biofuels tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

Client expense: $710,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

(1) H.R. 1259/ S. 2242, Death Tax Repeal Permanency Act of 2011 - provision relating to estate tax repeal. (2) H.R.2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO repeal (3) H.R.601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation

Client expense: $52,935 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Repatriation Deferral Tax Extenders Excess Returns/Base Erosion Comprehensive Tax Reform Territorial Systems Patent/Innovation Box Previously Taxed Income (PTI) Under Section 1248 H.R. 2735, CFC Look Through Permanency H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) H.R. 2280, The Offshoring Prevention Act H.R. 4348, Authorized Surface Transportation Funding Through September 2014 and Extend Student Loan Rate for the Year S. 1671, The Foreign Earnings Reinvestment Act S. 45, The Offshoring Prevention Act S. 1813, Moving Ahead for Progress in the 21st Century Act "Highway Bill"

Client expense: $2,330,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); H.R. 3091 (To make permanent the individual income tax rates for capital gains and dividends); H.R. 3313 (Wall Street Trading and Speculators Tax Act); H.R. 4348 (Highway Investment, Job Creation, and Economic Growth Act of 2012); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); S. 1647 (To repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates); S. 1787 (Wall Street Trading and Speculators Tax Act); S.Amdt. 1746 (to amend S. 1813); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts; International tax reform; United States individual and business taxation.

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) HR 5746, Update and Streamline REIT Act of 2012 (entire bill) S. 2131, Highway Investment, Job Creation and Economic Growth Act of 2012 (cellulosic/alternative fuel tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

Client expense: $630,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

H.R. 123, "A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax", H.R. 25, "The Fair Tax Act", H.R. 86, "End Tax Uncertainty Act of 2011", H.R. 99, "Fair and Simple Tax Act of 2011", H.R. 143, To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death, H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696 Tax Relief Uncertainty Act, H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 S. 557, Public Good IRA Rollover Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month H.R. 3467, Sensible Estate Tax Act of 2011 Issues related to S. 2230, The Paying a Fair Share Act S ___, The Middle Class Tax Cut Act of 2012 H.R. 4348, MAP-21

Client expense: $526,607 · Firm income: Not reported

Corporate tax reform, including international taxes, tax extenders, repatriation, and patent box - Proposed legislation re these issues. *Foreign-controlled corporations look-through permanency - HR 2735, To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations. *Excess returns - HR 2495, Tax Equity and Middle Class Fairness Act of 2011. *Offshoring - HR 2280, Offshoring Prevention Act; S 45, Offshoring Prevention Act. *Reinvestment of foreign earnings - S 1671, Foreign Earnings Reinvestment Act. *Tax havens - S 1346, Stop Tax Haven Abuse Act.

Client expense: Not reported · Firm income: $100,000

Repatriation Deferral Tax Extenders Excess Returns/Base Erosion Comprehensive Tax Reform Territorial Systems Patent/Innovation Box H.R. 2735, CFC Look Through Permanency H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) H.R. 2280, The Offshoring Prevention Act S. 1671, The Foreign Earnings Reinvestment Act S. 1346, The Stop Tax Haven Abuse Act S. 45, The Offshoring Prevention Act S. 1813, Moving Ahead for Progress in the 21st Century Act "Highway Bill"

Client expense: $3,550,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

(1) H.R.143 Permanently Repeal the Estate Tax Act of 2011 - provision relating to estate tax repeal (2) H.R.2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO repeal (3) S.336/H.R.696 Tax Relief Certainty Act of 2011 - provisions relating to permanent estate tax repeal (4) H.R.601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation

Client expense: $74,364 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 123, A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax, H.R. 25, The Fair Tax Act, H.R. 86, End Tax Uncertainty Act of 2011, H.R. 99, "Fair and Simple Tax Act of 2011", H.R. 143, "To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death", H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696 Tax Relief Uncertainty Act, H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 S. 557, Public Good IRA Rollover Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month H.R. 3467, Sensible Estate Tax Act of 2011 Issues related to S. 2230, The Paying a Fair Share Act

Client expense: $746,667 · Firm income: Not reported

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); H.R. 3091 (To make permanent the individual income tax rates for capital gains and dividends); H.R. 3313 (Wall Street Trading and Speculators Tax Act); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); S. 1647 (To repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates); S. 1787 (Wall Street Trading and Speculators Tax Act); S.Amdt. 1746 (to amend S. 1813); Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts; International tax reform; United States individual and business taxation.

Repatriation Deferral Tax Extenders Excess Returns/Base Erosion Comprehensive Tax Reform Territorial Systems Patent/Innovation Box H.R. 2735, CFC Look Through Permanency H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) H.R. 2280, The Offshoring Prevention Act S. 1671, The Foreign Earnings Reinvestment Act S. 1346, The Stop Tax Haven Abuse Act S. 45, The Offshoring Prevention Act S. 1813, Moving Ahead for Progress in the 21st Century Act "Highway Bill"

Client expense: $3,540,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) S. 2131, Highway Investment, Job Creation and Economic Growth Act of 2012 (cellulosic/alternative fuel tax provisions) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax)

Client expense: $880,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax); Section 530 of the Fair Labor Standards Act (Independent Contractor Deduction)

Client expense: $590,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

Repatriation Deferral Tax Extenders Excess Returns/Base Erosion Comprehensive Tax Reform Territorial Systems Patent/Innovation Box H.R. 2735, CFC Look Through Permanency H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) S. 1671, The Foreign Earnings Reinvestment Act S. 1346, the Stop Tax Haven Abuse Act

Client expense: $1,730,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

Repatriation Deferral Tax Extenders Excessive Returns Comprehensive Tax Reform Territorial Systems H.R. 2098, CFC Look Through Extension H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) S. 1671, The Foreign Earnings Reinvestment Act S. 1346, the Stop Tax Haven Abuse Act

Client expense: $3,420,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

U.S. International Tax including Deferral, Foreign Tax Credits: H.R. 2735 to amend IRC 1986 to make permanent CFC lookthrough for payments of active income between related parties; H.R. 749 to Amend the IRC 1986 to make permanent active financing income between related foreign subsidiaries; H.R. 62 International Tax Competitiveness Act of 2011; H.R. 2495 Tax Equity and Middle Class Fairness Act of 2011. Corporate Tax Reform: S. 727 Bipartisan Tax Fairness and Simplification Act of 2011; W&M International Tax Reform discussion draft to amend the IRC of 1986 to provide for comprehensive income tax reform; H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities; H.R. 1439 Business Activity Tax Simplification Act. R&D Tax Credit (Alternative Simplified Credit, ASC): H.R. 942 The American Research and Competitiveness Act of 2011; S. 1577 Greater Research Opportunities with Tax Help Act. Other Treasury and IRS Regulations: TD 9568 - Section 482 Methods to Determine Income in connection with a cost-sharing arrangement. Bilateral Income Tax Treaties: Spain, Korea, Singpapore, Brazil, India, China and Luxembourg, Hungary and Switzerland. OECD Guidelines and U.S. Treasury Comments on Taxation: OECD and BIAC guidelines on tax treatment of intangibles and services. Employee-Related Tax Reform: H.R. 1864, Mobile Workforce Act. Joint Select Committee on Deficit Reduction: Corporate tax rate: Territorial tax system: (95% dividend exemption) and IP/R&D incentives. Taxation Issues for the "Cloud" and Services.

Client expense: $1,650,000 · Firm income: Not reported

H.R. 123, A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax, H.R. 25, The Fair Tax Act, H.R. 86, End Tax Uncertainty Act of 2011, H.R. 99, "Fair and Simple Tax Act of 2011", H.R. 143, "To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death", H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696 Tax Relief Uncertainty Act H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 S. 557, Public Good IRA Rollover Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month

Client expense: $575,617 · Firm income: Not reported

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); H.R. 3091 (To make permanent the individual income tax rates for capital gains and dividends); H.R. 3313 (Wall Street Trading and Speculators Tax Act); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); S. 1647 (To repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates); S. 1787 (Wall Street Trading and Speculators Tax Act); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act (FATCA), provisions enacted under the Hiring Incentives to Restore Employment Act (Notice 2010-60 and Notice 2011-34); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Notice 2010-46 (Tax withholding on substitute dividend payments); Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts; International tax reform; United States individual and business taxation.

Repatriation Deferral Tax Extenders Excess Returns/Base Erosion Comprehensive Tax Reform Territorial Systems Patent/Innovation Box H.R. 2735, CFC Look Through Permanency H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) S. 1671, The Foreign Earnings Reinvestment Act S. 1346, the Stop Tax Haven Abuse Act

Client expense: $1,700,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

H.R. 1834, Freedom to Invest Act of 2011 (repatriation) S. 1671, the American Growth Act of 2011 (repatriation) S.1577, Greater Research Opportunities with Tax Help Act (R&D Tax Credit) Extension of expiring provisions H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 (returns on intangible transfers) H.R. 942 American Research and Competitiveness Act of 2011 Provisions related to International tax reform

Client expense: $2,690,000 · Firm income: Not reported

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

U.S. International Tax including Deferral, Foreign Tax Credits: H.R. 2735 to amend IRC 1986 to make permanent CFC lookthrough for payments of active income between related parties; H.R. 749 to Amend the IRC 1986 to make permanent active financing income between related foreign subsidiaries; H.R. 62 International Tax Competitiveness Act of 2011; H.R. 2495 Tax Equity and Middle Class Fairness Act of 2011. Corporate Tax Reform: S. 727 Bipartisan Tax Fairness and Simplification Act of 2011; W&M International Tax Reform discussion draft to amend the IRC of 1986 to provide for comprehensive income tax reform; H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities; H.R. 1439 Business Activity Tax Simplification Act. R&D Tax Credit (Alternative Simplified Credit, ASC): H.R. 942 The American Research and Competitiveness Act of 2011; S. 1577 Greater Research Opportunities with Tax Help Act. Other Treasury and IRS Regulations: TD 9568 - Section 482 Methods to Determine Income in connection with a cost-sharing arrangement. Bilateral Income Tax Treaties: Spain, Korea, Singpapore, Brazil, India, China and Luxembourg, Hungary and Switzerland. OECD Guidelines and U.S. Treasury Comments on Taxation: OECD and BIAC guidelines on tax treatment of intangibles and services. Employee-Related Tax Reform: H.R. 1864, Mobile Workforce Act. Joint Select Committee on Deficit Reduction: Corporate tax rate: Territorial tax system: (95% dividend exemption) and IP/R&D incentives. Taxation Issues for the "Cloud" and Services.

Client expense: $1,640,000 · Firm income: Not reported

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax); Section 530 of the Fair Labor Standards Act (Independent Contractor Deduction)

Client expense: $410,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

H.R.143 Permanently Repeal the Estate Tax Act of 2011 - provision relating to estate tax repeal H.R.2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO repeal S.336/H.R.696 Tax Relief Certainty Act of 2011 - provisions relating to permanent estate tax repeal H.R.601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation

Client expense: $62,480 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); H.R. 2669 (Stop Tax Haven Abuse Act); H.R. 2860 (Deficit Committee Transparency Act); H.R. 2892 (Invest in America Act of 2011); H.R. 2911 (American Jobs Act of 2011); H.R. 2945 (Capital Gains Inflation Relief Act of 2011); H.R. 2989 (Real Estate Jobs and Investment Act of 2011); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); S. 1346 (Stop Tax Haven Abuse Act); S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act (FATCA), provisions enacted under the Hiring Incentives to Restore Employment Act (Notice 2010-60 and Notice 2011-34); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Notice 2010-46 (Tax withholding on substitute dividend payments); Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts.

H.R. 123, A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent and to repeal the estate tax, H.R. 25, The Fair Tax Act, H.R. 86, "End Tax Uncertainty Act of 2011", H.R. 99, "Fair and Simple Tax Act of 2011", H.R. 143, To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death, H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696, Tax Relief Uncertainty Act H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 S. 557, Public Good IRA Rollover Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month

Client expense: $830,964 · Firm income: Not reported

Repatriation Deferral Tax Extenders Excessive Returns Comprehensive Tax Reform Territorial Systems H.R. 2098, CFC Look Through Extension H.R. 1834, Freedom to Invest Act H.R. 2495, Tax Equity and Middle Class Fairness Act (excess returns) S. 1671, The Foreign Earnings Reinvestment Act S. 1346, the Stop Tax Haven Abuse Act

Client expense: $3,360,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS)

H.R. 1834, Freedom to Invest Act of 2011 (repatriation) S. 1671, the American Growth Act of 2011 (repatriation) S.1577, Greater Research Opportunities with Tax Help Act (R&D Tax Credit) Extension of expiring provsions H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 (returns on intangible transfers)

Client expense: $2,820,000 · Firm income: Not reported

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

NASA Funding, FAA Bill S 233, EU Emissions Standards HR 2495

Client expense: $2,750,000 · Firm income: Not reported

Government targets: Energy, Dept of, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Navy, Dept of, SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), White House Office

H.R.143 Permanently Repeal the Estate Tax Act of 2011 - provision relating to estate tax repeal H.R.2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO repeal S.336/H.R.696 Tax Relief Certainty Act of 2011 - provisions relating to permanent estate tax repeal H.R.601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation

Client expense: $56,657 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2495, Tax Equity & Middle Class Fairness Act (timber tax) Issues: Timber Tax, Timber REIT & REIT Tax Issues; Cellulosic Biofuels Tax Credit, Home Mortgage Interest Deduction Tax Credit; Section 1402(a) of Title XIV of Water Resources Development Act (Harbor Maintenance Tax); Section 530 of the Fair Labor Standards Act (Independent Contractor Deduction)

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

H.R. 11 (Build America Bonds to Create Jobs Now Act of 2011); H.R. 747 (Build America Bonds Extension Act of 2011); H.R. 992 (Building American Jobs Act of 2011)(infrastructure tax legislation); H.R. 1439 (Business Activity Tax Simplification Act of 2011); H.R. 2495 (Tax Equity and Middle Class Fairness Act of 2011); S. 727 (Bipartisan Tax Fairness and Simplification Act of 2011); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; Fair Playing Field Act of 2010 (worker classification); Public Employee Pension Transparency Act of 2010; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act (FATCA), provisions enacted under the Hiring Incentives to Restore Employment Act (Notice 2010-60 and Notice 2011-34); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Notice 2010-46 (Tax withholding on substitute dividend payments); Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds; Taxation of Transportation and Regional Infrastructure Project (TRIP) Bonds; Tax rules relating to novation of swap contracts.

H.R. 123, A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax H.R. 25, The Fair Tax Act, H.R. 86, End Tax Uncertainty Act of 2011, H.R. 99, Fair and Simple Tax Act of 2011, H.R. 143, "To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death", H.R. 390, "Family Farm Preservation and Conservation Estate Tax Act", H.R. 696 Tax Relief Uncertainty Act, H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 S. 557, Public Good IRA Rollover Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Client expense: $624,500 · Firm income: Not reported

H.R.4 Small Business Paperwork Elimination Act - provisions relating to form 1099 filing. H.R.143 Permanently Repeal the Estate Tax Act of 2011 - provisions relating to estate tax repeal. H.R.2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO repeal.

Client expense: $56,005 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE