Stop Tax Haven Abuse Act

HR 2198, HR 2669, HR 2718, HR 3157, S 1346, S 1456, S 1693, S 2253

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

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 8, Job Protection and Recession Prevention Act of 2012 H.R. 9, Small Business Tax Cut Act H.R. 62 / S. 1373, International Tax Competitiveness Act of 2011 H.R. 436, Health Care Cost Reduction Act of 2012 H.R. 749, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1834, Freedom to Invest Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, A bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculators Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 4088, Capital Expansion Act H.R. 5333, Middle Class Tax Fairness Act of 2012 H.R. 5542 / S. 2884, Bring Jobs Home Act H.R. 6152 / S. 3364, Bring Jobs Home Act H.R. 6262, Middle Class and Small Business Tax Relief Act of 2012 H.R. 6474, Implementation of Simpson-Bowles Spending Reductions 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 H.R. 6684, Spending Reduction Act of 2012 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates. S. 1671, Foreign Earning Investment Act S. 1787, Wall Street Trading and Speculators Tax Act S. 1832, Marketplace Fairness Act S. 1866, AGREE Act S. 2075, CUT Loopholes Act H.RES. 841, Providing for consideration of the Senate amendment to the joint resolution (H.J. Res. 66) approving the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003, and providing for consideration of the bill (H.R. 6684) to provide for spending reduction H.J. RES. 66, Approving the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003 Various issues relating to the fiscal cliff, tax reform, entitlement reform, and sequestration; the implementation of the Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryans FY13 budget proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; extension of the 2001/2003 tax cuts; state taxation of internet transactions; excise tax on medical devices; general tax reform; financial crisis responsibility fee (proposal to impose a bank tax) Stephen McAllister - Official Covered Positions: June 2002 - March 2009 - Constituent/Community Liaison, Manchester Office - Office of Senator John Sununu

Client expense: $29,510,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 4, to repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes. H.R. 25, to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. H.R. 9, to amend the Internal Revenue Code of 1986 to provide a deduction for domestic business income of qualified small businesses; to Ways & Means. H.R. 62, to amend the IRC to reduce international tax avoidance and restore a level playing field for American businesses. H.R. 64, to amend the IRC to prevent corporations from exploiting tax treaties to evade taxation of U.S. income. H.R. 99, to amend the IRC to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage. H.R. 100, to provide for enhanced federal, state, and local assistance in the enforcement of the immigration laws, to amend the Immigration and Nationality Act, to authorize appropriations to carry out the State Criminal Alien Assistance Program. H.R. 123, to amend the IRC to make certain tax relief permanent, and to repeal the estate tax. H.R. 134, to amend the IRC to make permanent the credit for increasing research activities. H.R. 609, to amend the IRC to reduce the corporate income tax rate. H.R. 749, to amend the IRC to permanently extend the subpart F exemption for active financing income. H.R. 871, to amend the IRC to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 880, to amend the IRC to make permanent the deduction for health insurance costs in computing self-employment taxes. H.R. 937, to amend the IRC to reduce the corporate rate of tax and to change to a more territorial method of taxing corporations. H.R. 1125, to establish a fee on transactions which would eliminate the national debt and replace the income tax on individuals. H.R. 1478, to amend the IRC to provide for S corporation reform, and for other purposes. H.R. 1773, to amend the IRC to make the research credit permanent, increase expensing for small businesses, reduce corporate tax rates, and for other purposes. H.R. 1860, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. H.R. 2669, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. H.R. 2701, to promote simplification and fairness in the administration and collection of sales and use taxes. H.R. 3091, to make permanent the individual income tax rates for capital gains and dividends. H.R. 3375, to direct the president of the United States to impose duties on merchandise from the People's Republic of China in an amount equivalent to the estimated annual loss of revenue to holders of U.S. intellectual property rights as a result of violations of such intellectual property rights in China. H.R. 3416, to ensure that persons who form corporations or limited liability companies in the US disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting U.S. corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations and limited liability companies. H.R. 6169, to provide for expedited consideration of a bill providing for comprehensive tax reform. S. 359, to amend the Internal Revenue Code of 1986 to repeal the expansion of information reporting requirements to payments made to corporations, payments for property and other gross proceeds, and rental property expense payments. S. 727, to amend the Internal Revenue Code of 1986 to make the federal income tax system simpler, fairer, and more fiscally responsible. S. 971, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. S. 1346, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. S. 1373, to amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses. S. 1483, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations. S. 1558, to amend the Internal Revenue Code of 1986 to apply payroll taxes to remuneration and earnings from self-employment up to the contribution and benefit base and to remuneration in excess of $250,000. S. 2091, to amend the Internal Revenue Code of 1986 to reform the international tax system of the United States, and for other purposes; to Finance.

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

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

S. 1346, HR 2669, S. 1483, S. 2075

Client expense: $20,895 · Firm income: Not reported

Government targets: Consumer Product Safety Commission (CPSC), Federal Deposit Insurance Corporation (FDIC), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Credit Union Administration (NCUA), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 3157, S. 1693 Proposal to disallow the deferral of overseas income Stop Tax Haven Abuse Act - S. 1346, HR 2669 Issues related to comprehensive tax reform Status of various tax extenders

Client expense: $950,000 · Firm income: Not reported

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

Provide legislative and other tax services related to corporate tax issues, international tax issues, tax reform issues and pension issues during the 112th session of Congress on the following bills: H.R. 2, Repealing the Job-Killing Health Care Law Act H.R. 62, Tax Competitiveness Act of 2011 H.R. 64, Bill to amend Internal Revenue Code to prevent corporations from exploiting tax treaties to evade taxation of United States income H.R. 134, Bill to amend the Internal Revenue Code to make permanent the credit for increasing research activities H.R. 516, Bring Jobs Back to America Act; H.R. 749, Bill to amend Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income S. 12, Job Creation Act of 2011 S. 18, Small Business Paperwork Mandate Elimination Act S. 19, American Liberty Restoration Act S. 20, American Job Protection Act S. 45, Offshoring Prevention Act S. 72, Small Business Paperwork Elimination Act of 2011 S. 239, Innovate America Act S. 359, Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R.2238, Bill to amend the Internal Revenue Code of 1986 to modify the incentives for the production of biodiesel, and for other purposes S. 1277, Biodiesel Tax Incentive Reform and Extension Act of 2011 S.1321, Bill to establish energy policies to make measurable gains in reducing dependence on foreign oil, saving Americans money, increasing United States competitiveness, improving energy security, improving environmental stewardship, and for other purposes H.R. 2669, Stop Tax Haven Abuse Act H.R. 2735, bill to amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations H.R. 4196, to amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets S. 2075, CUT Loopholes Act S. 2091, United States Job Creation and International Tax Reform Act of 2012 H.R. 4348, MAP-21 H.R. 8, the Job Protection and Recession Prevention Act of 2012 H.R. 6169, Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012 S. 3521, the Family and Business Tax Cut Certainty Act of 2012 Fiscal cliff negotiations, culminating in the enactment of H.R. 8, the American Taxpayer Relief Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1346 - Stop Tax Haven Abuse Act S. 1647 - Tax hike Prevention and Business Certainty Act S. 1787 - Wall Street Trading and Speculators Tax Act S. 2033 - Closing the Derivatives Blended Rate Loophole Act S. 2075 - CUT Loopholes Act S. 3521 - Family and Business Tax Cut Certainty Act of 2012 H.R. 8 - American Taxpayer Relief Act of 2012 H.R. 2669 - Stop Tax Have Abuse Act H.R. 3091 - Tax Hike Prevention and Business Certainty Act H.R. 4623 - Make Permanent the Exemption for Certain Dividents Paid by RICs to Nonresident Aliens H.R. 6616 - To Protect Securities Transactions in the U.S. from Enforcement of Certain Excise Taxes Imposed by any Foreign Government H.R. 6683 - Hurricane Sandy Tax Relief Act of 2012 Capital Gains/Dividends Tax Rate Extension Comprehensive Tax Reform Flow-through/Tax Extenders Annual Contribution Limits for Retirement Plans Foreign Account Tax Compliance Act International Regulated Investment Company Tax-Exemption for Municipal Bonds Tax Treatment of Financial Products/ETNs RIC Modernization Act Technical Corrections

Client expense: $1,001,729 · Firm income: Not reported

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

International tax legislative proposals (H.R.62, S.1373, H.R.2669, S.1346)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1) For global tax competition and against global tax harmonization. 2) Against IRS regulation on reporting deposit interest paid to nonresident aliens (REG-146097-09) -- H.R. 2568 & S. 1506 3) Tax reform. Domestic and International. For a Territorial Tax System. No specific legislation. 4) Against Anti-Tax Haven Bills -- S. 1346 and H.R. 2669

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of

H.R. 4, to repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes; to Ways & Means. H.R. 25, to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states; to Ways & Means. H.R. 62, to amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses; to Ways & Means. H.R. 64, to prevent corporations from exploiting tax treaties to evade taxation of U.S. income. H.R. 99, to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes; to Ways & Means. H.R. 100, to provide for enhanced federal, state, and local assistance in the enforcement of the immigration laws, to amend the Immigration and Nationality Act, to authorize appropriations to carry out the State Criminal Alien Assistance Program. H.R. 123, to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax. H.R. 134, to amend the Internal Revenue Code to make permanent the credit for increasing research activities. H.R. 609, to amend the Internal Revenue Code of 1986 to reduce the corporate income tax rate; to Ways & Means. H.R. 749, to permanently extend the subpart F exemption for active financing income; to Ways & Means. H.R. 871, to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities; to Ways & Means. H.R. 880, to make permanent the deduction for health insurance costs in computing self-employment taxes; to Ways & Means. H.R. 937, to reduce the corporate rate of tax and to change to a more territorial method of taxing corporations. H.R. 1125, to establish a fee on transactions which would eliminate the national debt and replace the income tax on individuals. H.R. 1478, to provide for S corporation reform, and for other purposes; to Ways & Means. H.R. 1773, to make the research credit permanent, increase expensing for small businesses, reduce corporate tax rates. H.R. 1860, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services; to Judiciary. H.R. 2669, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. H.R. 2701, to promote simplification and fairness in the administration and collection of sales and use taxes; to Judiciary. H.R. 3091, to make permanent the individual income tax rates for capital gains and dividends; to Ways & Means. H.R. 3375, to direct the president of the United States to impose duties on merchandise from the People's Republic of China in an amount equivalent to the estimated annual loss of revenue to holders of U.S. intellectual property rights as a result of violations of such intellectual property rights in China, and for other purposes; to Ways & Means. H.R. 3416, to amend title 31, U.S. Code, to ensure that persons who form corporations or limited liability companies in the United States disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting U.S. corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations and limited liability companies, and for other purposes; to Financial Services. H.R. 9, to amend the Internal Revenue Code of 1986 to provide a deduction for domestic business income of qualified small businesses; to Ways & Means. H.R. 6169, to provide for expedited consideration of a bill providing for comprehensive tax reform. S. 359, to amend the Internal Revenue Code of 1986 to repeal the expansion of information reporting requirements to payments made to corporations, payments for property and other gross proceeds, and rental property expense payments. S. 727, to make the federal income tax system simpler, fairer, and more fiscally responsible. S. 971, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services; to Finance. S. 1346, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. S. 1373, to reduce international tax avoidance and restore a level playing field for American businesses; to Finance. S. 1483, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent wrongdoers from exploiting U.S. corporations in ways that threaten homeland security, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations. S. 1558, to apply payroll taxes to remuneration and earnings from self-employment up to the contribution and benefit base and to remuneration in excess of $250,000. S. 2091, to amend the Internal Revenue Code of 1986 to reform the international tax system of the United States, and for other purposes; to Finance.

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

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

Meetings and calls with Members and staff of House and Senate Committees and agency officials concerning possible legislation, regulatory measures, and Congressional studies on tax reform issues affecting hedge funds and other alternative investments, including: enterprise value, carried interest, and pass-through entities. Regulation of passive investment in U.S. securities and other assets by non-U.S. investors. Tax reform in non-U.S. jurisdictions. Pending legislation on international tax reform. H.R. 8 -- To extend certain tax relief provisions enacted in 2001 and 2003, and to provide for expedited consideration of a bill providing for comprehensive tax reform, and for other purposes. H.R. 2003 -- To amend the Internal Revenue Code of 1986 to impose a tax on transactions in oil futures, options, and swaps, and for other purposes. H.R. 2669 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. H.R. 3313 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. H.R. 4016 -- To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities. H.R. 6411 -- To impose a tax on certain trading transactions to strengthen our financial security, expand opportunity, and stop shrinking the middle class. S. 1346 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. S. 1549 -- To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. S. 1787 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. S. 2075 -- To close unjustified corporate tax loopholes, and for other purposes. S. 3412 -- A bill to amend the Internal Revenue Code of 1986 to provide tax relief to middle-class families. S. 3521 -- Amends the Internal Revenue Code to extend through 2013 expiring tax expenditures for individuals, businesses, and the energy sector.

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

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

HR 2198, HR 2669, HR 2718, HR 3157, S 1346, S 1456, S 1693, S 2253

Client expense: $720,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

S. 1346 and H.R. 2669, Stop Tax Haven Abuse Actprovisions subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act S. 1483 and H.R. 3416, Incorporation Transparency and Law Enforcement Assistance Actprovisions requiring states, certain businesses, and company formation agents to obtain and disclose beneficial ownership information regarding new companies and subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act. Draft legislation amending P.L. 111-203 (formerly, H.R. 4173), Dodd-Frank Wall Street Reform and Consumer Protection Act, and draft rules implementing particular sections of the Actprovisions relating to federal regulation of lawyers, protecting the attorney-client privilege, Congo conflict minerals disclosure, consumer protection issues, potential technical improvements to the structure and powers of the Consumer Financial Protection Bureau, and eight financial reform principles endorsed by the American Bar Association S. 1813, Moving Ahead for Progress in the 21st Century Actproposed Levin Amendments subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act Bureau of Consumer Financial Protection Proposed Rule on Defining Larger Participants in Certain Consumer Financial Product and Service Markets, Docket No. CFPB-2012-0005; RIN 3170-AA00, 77 Fed. Reg. 9592 (February 17, 2012) Draft legislation providing increased and reliable sources of funding, including possible self-funding mechanisms, for the Securities and Exchange Commission and the Commodity Futures Trading Commission Department of the Treasury Financial Crimes Enforcement Network Advance Notice of Proposed Rulemaking on Customer Due Diligence Requirements for Financial Institutions, RIN 1506-AB15, 77 Fed. Reg. 13046 (March 5, 2012) Federal Reserve System Proposed Rule on Agency Information Collection Activities; FR Y-14A/Q/M; OMB Control Numbers: 7100-0341 and 7100-0319; 77 Fed. Reg.10525 (February 22, 2012) S. 2075, Cut Unjustified Tax Loopholes Actprovisions subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Legal Services Corporation, Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Commission on Civil Rights, U.S. Copyright Office, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 3157, S. 1693 Proposal to disallow the deferral of overseas income Stop Tax Haven Abuse Act - S. 1346, HR 2669 Issues related to comprehensive tax reform Status of various tax extenders

Client expense: $200,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of, 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); 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.

Client expense: $1,530,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 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.

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

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 8, Job Protection and Recession Prevention Act of 2012 H.R. 9, Small Business Tax Cut Act H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 436, Health Care Cost Reduction Act of 2012 H.R. 749, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1259, Death Tax Repeal Permanency Act of 2011, provisions relating to Brady Full Estate Tax Repeal H.R. 1834, Freedom to Invest Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, To prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens. H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2911, America Jobs Act H.R. 3091, To make permanent the individual income tax rates for capital gains and dividends H.R. 3606, Jumpstart Our Business Startups Act H.R. 4088, Capital Expansion Act H.R. 5333, Middle Class Tax Fairness Act of 2012 H.R. 5542 / S. 2884, Bring Jobs Home Act H.R. 6169, Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012 H.R. 6179, Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012, including provisions relating to expedited tax reform process H.R. 6152 / S. 3364, Bring Jobs Home Act H.R. 6262, Middle Class and Small Business Tax Relief Act of 2012 H.R. 6338, Managed Carbon Price Act of 2012 S. 971, Digital Goods and Services Tax Fairness Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1671, Foreign Earning Investment Act S. 1832, Marketplace Fairness Act S. 2230, Paying a Fair Share Act of 2012 S. 3364, Bring Jobs Home Act, provisions relating to in-sourcing legislation S. 3401, Tax Relief Act of 2012 S. 3412, Middle Class Tax Cut Act S. 3413, Tax Hike Prevention Act of 2012 S. 3417, Tax Hike Prevention Act of 2012 S. 3521, Family and Business Tax Cut Certainty Act of 2012 H.J. RES. 117, Continuing Appropriations Resolution, 2013 Various issues relating to the fiscal cliff and tax reform; implementation of the Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryans FY13 Budget Proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; extension of the 2001/2003 tax cuts; state taxation of internet transactions; Financial Crisis Responsibility Fee (proposal to impose a bank tax); IRS Forms 1099 K, 1099 MISC (the listing and questions involving 1099 K and 1099 MISC on all federal income tax forms); tax reform

Client expense: $31,650,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Vice President of the United States, Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Provide legislative and other tax services related to corporate tax issues, international tax issues, tax reform issues and pension issues during the 112th session of Congress on the following bills: - H.R. 2, Repealing the Job-Killing Health Care Law Act - H.R. 62, Tax Competitiveness Act of 2011 H.R. 64, Bill to amend Internal Revenue Code to prevent corporations from exploiting tax treaties to evade taxation of United States income H.R. 134, Bill to amend the Internal Revenue Code to make permanent the credit for increasing research activities H.R. 516, Bring Jobs Back to America Act; H.R. 749, Bill to amend Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income S. 12, Job Creation Act of 2011 S. 18, Small Business Paperwork Mandate Elimination Act S. 19, American Liberty Restoration Act S. 20, American Job Protection Act S. 45, Offshoring Prevention Act S. 72, Small Business Paperwork Elimination Act of 2011 S. 239, Innovate America Act S. 359, Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R.2238, Bill to amend the Internal Revenue Code of 1986 to modify the incentives for the production of biodiesel, and for other purposes S. 1277, Biodiesel Tax Incentive Reform and Extension Act of 2011 S.1321, Bill to establish energy policies to make measurable gains in reducing dependence on foreign oil, saving Americans money, increasing United States competitiveness, improving energy security, improving environmental stewardship, and for other purposes H.R. 2669, Stop Tax Haven Abuse Act H.R. 2735, bill to amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations H.R. 4196, to amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets S. 2075, CUT Loopholes Act S. 2091, United States Job Creation and International Tax Reform Act of 2012 H.R. 4348, MAP-21 H.R. 8, the Job Protection and Recession Prevention Act of 2012 H.R. 6169, Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012 S. 3521, the Family and Business Tax Cut Certainty Act of 2012

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1346 - Stop Tax Haven Abuse Act S. 1787 - Wall Street Trading and Speculators Tax Act S. 2033 - Closing the Derivatives Blended Rate Loophole Act S. 2075 - CUT Loopholes Act S. 1647 - Tax Hike Prevention and Business Certainty Act S. 3412 - Middle Class Tax Cut Act S. 3521 - Family and Business Tax Cut Certainty Act of 2012 H.R. 8 - Job Protection and Recession Prevention Act of 2012 H.R. 2669 - Stop Tax Haven Abuse Act H.R. 3091 - Tax Hike Prevention and Business Certainity Act H.R. 4623 - Make Permanent the Exemption for Certain Dividents Paid by RICs to Nonresident Aliens Capital Gains/Dividends Tax Rate Extension Comprehensive Tax-Reform Flow-through/Tax Extenders Annual Deferral Limits for Retirement Plans Foreign Account Tax Compliance Act International Regulated Investment Company Tax-Exemption for Municipal Bonds Tax Treatment of Financial Products/ETNs RIC Modernization Act Technical Corrections

Client expense: $1,556,769 · Firm income: Not reported

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

International tax legislative proposals (H.R.62, S.1373, H.R.2669, S.1346)

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1) For global tax competition and against global tax harmonization. 2) Against IRS regulation on reporting deposit interest paid to nonresident aliens (REG-146097-09) -- H.R. 2568 & S. 1506 3) Tax reform. Domestic and International. For a Territorial Tax System. No specific legislation. 4) Against Anti-Tax Haven Bills -- S. 1346 and H.R. 2669

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of

H.R. 4, to repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes. H.R. 25, to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. H.R. 62, to amend the IRC to reduce international tax avoidance and restore a level playing field for American businesses. H.R. 64, to amend the IRC to prevent corporations from exploiting tax treaties to evade taxation of U.S. income. H.R. 99, to amend the IRC to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage. H.R. 100, to provide for enhanced federal, state, and local assistance in the enforcement of the immigration laws, to amend the Immigration and Nationality Act, to authorize appropriations to carry out the State Criminal Alien Assistance Program. H.R. 123, to amend the IRC to make certain tax relief permanent, and to repeal the estate tax. H.R. 134, to amend the IRC to make permanent the credit for increasing research activities. H.R. 609, to amend the IRC to reduce the corporate income tax rate. H.R. 749, to amend the IRC to permanently extend the subpart F exemption for active financing income. H.R. 871, to amend the IRC to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 880, to amend the IRC to make permanent the deduction for health insurance costs in computing self-employment taxes. H.R. 937, to amend the IRC to reduce the corporate rate of tax and to change to a more territorial method of taxing corporations. H.R. 1125, to establish a fee on transactions which would eliminate the national debt and replace the income tax on individuals. H.R. 1478, to amend the IRC to provide for S corporation reform, and for other purposes. H.R. 1773, to amend the IRC to make the research credit permanent, increase expensing for small businesses, reduce corporate tax rates, and for other purposes. H.R. 1860, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. H.R. 2669, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. H.R. 2701, to promote simplification and fairness in the administration and collection of sales and use taxes. H.R. 3091, to make permanent the individual income tax rates for capital gains and dividends. H.R. 3375, to direct the president of the United States to impose duties on merchandise from the People's Republic of China in an amount equivalent to the estimated annual loss of revenue to holders of U.S. intellectual property rights as a result of violations of such intellectual property rights in China. H.R. 3416, to ensure that persons who form corporations or limited liability companies in the US disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting U.S. corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations and limited liability companies. S. 359, to amend the Internal Revenue Code of 1986 to repeal the expansion of information reporting requirements to payments made to corporations, payments for property and other gross proceeds, and rental property expense payments. S. 727, to amend the Internal Revenue Code of 1986 to make the federal income tax system simpler, fairer, and more fiscally responsible. S. 971, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. S. 1346, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. S. 1373, to amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses. S. 1483, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations. S. 1558, to amend the Internal Revenue Code of 1986 to apply payroll taxes to remuneration and earnings from self-employment up to the contribution and benefit base and to remuneration in excess of $250,000. S. 2091, to amend the Internal Revenue Code of 1986 to reform the international tax system of the United States, and for other purposes; to Finance.

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

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

Meetings and calls with Members and staff of House and Senate Committees and agency officials concerning possible legislation, regulatory measures, and Congressional studies on tax reform issues affecting hedge funds and other alternative investments, including: enterprise value, carried interest, and pass-through entities. Regulation of passive investment in U.S. securities and other assets by non-U.S. investors. Tax reform in non-U.S. jurisdictions. Pending legislation on international tax reform. H.R. 2003 -- To amend the Internal Revenue Code of 1986 to impose a tax on transactions in oil futures, options, and swaps, and for other purposes. H.R. 2669 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. H.R. 3313 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. H.R. 4016 -- To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities. S. 1346 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. S. 1549 -- To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. S. 1787 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. S. 2075 -- To close unjustified corporate tax loopholes, and for other purposes. S. 2343 --- Amends title IV (Student Assistance) of the Higher Education Act of 1965 to make the 3.4% interest rate on Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2012, applicable to Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2013. S.A. 1931 --- Amendment to H.R. 3606 --- To amend the definition of the term `held of record' pursuant to section 12(g)(5) of the Securities Exchange Act of 1934 (15. U.S.C. 781(g)(5)) to include beneficial owners of such class of securities. Amendment #2 Budget Reconciliation Legislative Recommendations of the Committee on Financial Services. To impose a risk-based tax on hedge funds with $10 billion or more in assets under management on a consolidated basis and on other financial companies with $50 billion or more in total consolidated assets.

Client expense: $1,030,000 · Firm income: Not reported

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

HR 2198, HR 2669, HR 2718, HR 3157, S 1346, S 1456, S 1693, S 2253

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

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

Example: S.1341, S2075, HR 2669

Client expense: $78,558 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Education, Dept of, Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

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.

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

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 3157, S. 1693 Proposal to disallow the deferral of overseas income Stop Tax Haven Abuse Act - S. 1346, HR 2669 Issues related to comprehensive tax reform Status of various tax extenders

Client expense: $500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Security Council (NSC), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 9, Small Business Tax Cut Act H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 436, Protect Medical Innovation Act of 2011 H.R. 749, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, A bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2911, America Jobs Act H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 5333, Middle Class Tax Fairness Act of 2012 H.R. 5542, Bring Jobs Home Act, incentives for insourcing S. 971, Digital Goods and Services Tax Fairness Act of 2011 S.1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1671, Foreign Earning Investment Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1832, Marketplace Fairness Act S. 2050, Small Business Tax Extenders Act of 2012, small business tax extenders, reauthorization of the R&D tax credit S. 2059, Paying a Fair Share Act of 2012: Buffet Rule tax S. 2075, CUT Loopholes Act: International tax loopholes closers S. 2204, Repeal Big Oil Tax Subsidies Act, eliminate tax provisions benefitting oil and gas industry S. 2230, Paying a Fair Share Act of 2012 S. 2237, Small Business Jobs and Tax Relief Act, small business tax incentives S. 2343, Stop the Student Loan Interest Rate Hike Act of 2012, payroll tax on S Corporations S. 2884, Bring Jobs Home Act, incentives for insourcing S. 3205, Ex-PATRIOT Act, capital gains tax increase Various issues relating to the implementation of P.L. 112-96, The Middle Class Tax Relief and Job Creation Act of 2012; Chairman Paul Ryans FY13 Budget Proposal; R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; extension of the 2001/2003 tax cuts; state taxation of internet transactions; IRS Forms 1099K, 1099 MISC (the listing and questions involving 1099K and 1099MISC on all federal income tax forms)

Client expense: $22,520,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Provide legislative and other tax services related to corporate tax issues, international tax issues, tax reform issues and pension issues during the 112th session of Congress on the following bills: - H.R. 2, Repealing the Job-Killing Health Care Law Act - H.R. 62, Tax Competitiveness Act of 2011 H.R. 64, Bill to amend Internal Revenue Code to prevent corporations from exploiting tax treaties to evade taxation of United States income H.R. 134, Bill to amend the Internal Revenue Code to make permanent the credit for increasing research activities H.R. 516, Bring Jobs Back to America Act; H.R. 749, Bill to amend Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income S. 12, Job Creation Act of 2011 S. 18, Small Business Paperwork Mandate Elimination Act S. 19, American Liberty Restoration Act S. 20, American Job Protection Act S. 45, Offshoring Prevention Act S. 72, Small Business Paperwork Elimination Act of 2011 S. 239, Innovate America Act S. 359, Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R.2238, Bill to amend the Internal Revenue Code of 1986 to modify the incentives for the production of biodiesel, and for other purposes S. 1277, Biodiesel Tax Incentive Reform and Extension Act of 2011 S.1321, Bill to establish energy policies to make measurable gains in reducing dependence on foreign oil, saving Americans money, increasing United States competitiveness, improving energy security, improving environmental stewardship, and for other purposes H.R. 2669, Stop Tax Haven Abuse Act H.R. 2735, bill to amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations H.R. 4196, to amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets S. 2075, CUT Loopholes Act S. 2091, United States Job Creation and International Tax Reform Act of 2012 H.R. 4348, MAP-21

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1346 and H.R. 2669, Stop Tax Haven Abuse Actprovisions subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act S. 1483 and H.R. 3416, Incorporation Transparency and Law Enforcement Assistance Actprovisions requiring states, certain businesses, and company formation agents to obtain and disclose beneficial ownership information regarding new companies and subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act. Draft legislation amending P.L. 111-203 (formerly, H.R. 4173), Dodd-Frank Wall Street Reform and Consumer Protection Act, and draft rules implementing particular sections of the Actprovisions relating to federal regulation of lawyers, protecting the attorney-client privilege, Congo conflict minerals disclosure, consumer protection issues, potential technical improvements to the structure and powers of the Consumer Financial Protection Bureau, and eight financial reform principles endorsed by the American Bar Association S. 1813, Moving Ahead for Progress in the 21st Century Actproposed Levin Amendments subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act Bureau of Consumer Financial Protection Proposed Rule on Defining Larger Participants in Certain Consumer Financial Product and Service Markets, Docket No. CFPB-2012-0005; RIN 3170-AA00, 77 Fed. Reg. 9592 (February 17, 2012) Draft legislation providing increased and reliable sources of funding, including possible self-funding mechanisms, for the Securities and Exchange Commission and the Commodity Futures Trading Commission Department of the Treasury Financial Crimes Enforcement Network Advance Notice of Proposed Rulemaking on Customer Due Diligence Requirements for Financial Institutions, RIN 1506-AB15, 77 Fed. Reg. 13046 (March 5, 2012)

Client expense: $300,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Legal Services Corporation, Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Commission on Civil Rights, U.S. Copyright Office, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office

International tax legislative proposals (H.R.62, S.1373, H.R.2669, S.1346)

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1) For global tax competition and against global tax harmonization. 2) Against IRS regulation on reporting deposit interest paid to nonresident aliens (REG-146097-09) -- H.R. 2568 & S. 1506 3) Tax reform. Domestic and International. For a Territorial Tax System. No specific legislation. 4) Against Anti-Tax Haven Bills -- S. 1346 and H.R. 2669

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of

H.R. 12, American Jobs Act of 2011 H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, a bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2701 / S. 1452, Main Street Fairness Act H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 3630, Middle Class Tax Relief and Job Creation Act of 2012 H.R. 3765, Temporary Payroll Tax Cut Continuation Act of 2011 H.R. 3877, 1099K Overreach Prevention Act S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 1346, Stop Tax Haven Act, tax provisions S. 1549, American Jobs Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1660, American Jobs Act of 2011 S. 1671, Foreign Earning Investment Act S. 1769, Rebuild America Jobs Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1813, Moving Ahead for Progress in the 21st Century: Tax provisions S. 2075, Cut Unjustified Tax Loopholes Act, tax provisions S. 2083, 1099K Overreach Prevention Act S. 2204, Repeal Big Oil Tax Subsidies Act, tax provisions Various issues relating to the implementation of P.L. 112-56, formerly 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, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes; the implementation of P.L. 112-96, The Middle Class Tax Relief and Job Creation Act of 2012; Chairman Paul Ryans FY13 Budget Proposal; the R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; repatriation holiday; payroll tax legislation; expiration of the 2001 & 2003 Bush tax cuts (the impact of increased marginal income tax rates on small businesses); Financial Crisis Responsibility Fee (proposal to impose a bank tax)

Client expense: $20,200,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 4, to repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes. H.R. 25, to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. H.R. 62, to amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses. H.R. 64, to amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S. income. H.R. 99, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage. H.R. 100, to provide for enhanced federal, state, and local assistance in the enforcement of the immigration laws, to amend the Immigration and Nationality Act, to authorize appropriations to carry out the State Criminal Alien Assistance Program. H.R. 123, to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax. H.R. 134, to amend the Internal Revenue Code to make permanent the credit for increasing research activities. H.R. 609, to amend the Internal Revenue Code of 1986 to reduce the corporate income tax rate. H.R. 749, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income. H.R. 871, to amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. H.R. 880, to amend the Internal Revenue Code of 1986 to make permanent the deduction for health insurance costs in computing self-employment taxes. H.R. 937, to amend the Internal Revenue Code of 1986 to reduce the corporate rate of tax and to change to a more territorial method of taxing corporations. H.R. 1125, to establish a fee on transactions which would eliminate the national debt and replace the income tax on individuals. H.R. 1478, to amend the Internal Revenue Code of 1986 to provide for S corporation reform, and for other purposes. H.R. 1773, to amend the Internal Revenue Code of 1986 to make the research credit permanent, increase expensing for small businesses, reduce corporate tax rates, and for other purposes. H.R. 1860, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. H.R. 2669, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. H.R. 2701, to promote simplification and fairness in the administration and collection of sales and use taxes. H.R. 3091, to make permanent the individual income tax rates for capital gains and dividends. H.R. 3375, to direct the president of the United States to impose duties on merchandise from the People's Republic of China in an amount equivalent to the estimated annual loss of revenue to holders of U.S. intellectual property rights as a result of violations of such intellectual property rights in China. H.R. 3416, to ensure that persons who form corporations or limited liability companies in the US disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting U.S. corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations and limited liability companies. S. 359, to amend the Internal Revenue Code of 1986 to repeal the expansion of information reporting requirements to payments made to corporations, payments for property and other gross proceeds, and rental property expense payments. S. 727, to amend the Internal Revenue Code of 1986 to make the federal income tax system simpler, fairer, and more fiscally responsible. S. 971, to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. S. 1346, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation. S. 1373, to amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses. S. 1483, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations. S. 1558, to amend the Internal Revenue Code of 1986 to apply payroll taxes to remuneration and earnings from self-employment up to the contribution and benefit base and to remuneration in excess of $250,000. S. 2091, to amend the Internal Revenue Code of 1986 to reform the international tax system of the United States, and for other purposes; to Finance.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, 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); 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.

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

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

Meetings and calls with Members and staff of House and Senate Committees and agency officials concerning possible legislation, regulatory measures, and Congressional studies on tax reform issues affecting hedge funds and other alternative investments, including: enterprise value, carried interest, and pass-through entities. Regulation of passive investment in U.S. securities and other assets by non-U.S. investors. Tax reform in non-U.S. jurisdictions. Pending legislation on international tax reform. H.R. 2003 -- To amend the Internal Revenue Code of 1986 to impose a tax on transactions in oil futures, options, and swaps, and for other purposes. H.R. 2669 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. H.R. 3313 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. H.R. 3630 -- To extend the payroll tax holiday, unemployment compensation, Medicare physician payment, provide for the consideration of the Keystone XL pipeline, and for other purposes. H.R. 4016 -- To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities. S. 1346 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. S. 1549 -- To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. S. 1787 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. S. 1813 -- To reauthorize Federal-aid highway and highway safety construction programs, and for other purposes. S. 2075 -- To close unjustified corporate tax loopholes, and for other purposes.

Client expense: $1,110,000 · Firm income: Not reported

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

Meetings and calls with Members and staff of House and Senate Committees and agency officials concerning possible legislation, regulatory measures, and Congressional studies on tax reform issues affecting hedge funds and other alternative investments, including: enterprise value, carried interest, and pass-through entities. Regulation of passive investment in U.S. securities and other assets by non-U.S. investors. Tax reform in non-U.S. jurisdictions. Pending legislation on international tax reform. H.R. 2003 -- To amend the Internal Revenue Code of 1986 to impose a tax on transactions in oil futures, options, and swaps, and for other purposes. H.R. 2669 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. H.R. 3313 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. H.R. 3630 -- To extend the payroll tax holiday, unemployment compensation, Medicare physician payment, provide for the consideration of the Keystone XL pipeline, and for other purposes. H.R. 4016 -- To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities. S. 1346 -- To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. S. 1549 -- To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. S. 1787 -- To amend the Internal Revenue Code of 1986 to impose a tax on certain trading transactions. S. 1813 -- To reauthorize Federal-aid highway and highway safety construction programs, and for other purposes. S. 2075 -- To close unjustified corporate tax loopholes, and for other purposes.

Client expense: $1,100,000 · Firm income: Not reported

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

HR2198, HR2669, HR2718, HR3157, S1346, S1456, S1693, S2253

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

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

S. 1346 Stop Tax Abuse Act (Levin) S. 1647 Tax Hike Prevention and Business Certainty Act (Crapo) S. 1787 Wall Street Trading and Speculators Tax Act (Harkin) S. 1813 Moving Ahead for Progress in the 21st Century Act (Highway bill - Boxer) S. 2033 Closing the Deriviatives Blended Rate Loophole Act (Levin) S. 2075 CUT Loopholes Act (Levin) H.R. 567 Public Employee Pension Transparency Act (Nunes) H.R. 2669 Stop Tax Haven Abuse Act (Doggett) H.R. 3091 Tax Hike Prevention and Business Certatinty Act (Roskam) HR. 3313 Wall Street Trading and Speculators Act (DeFazio) Tax Extenders Annual Defferal Limits for Retirement Plans Foreign Account Tax Compliance Act International Regulated Investment Company (Bachus) Tax Examption for Mutual Bonds Tax Treatment of Financial Products/ETN's

Client expense: $1,144,013 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 12, American Jobs Act of 2011 H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, a bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2701 / S. 1452, Main Street Fairness Act H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 3630, Middle Class Tax Relief and Job Creation Act of 2012 H.R. 3765, Temporary Payroll Tax Cut Continuation Act of 2011 H.R. 3877, 1099K Overreach Prevention Act S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 1346, Stop Tax Haven Act, tax provisions S. 1549, American Jobs Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1660, American Jobs Act of 2011 S. 1671, Foreign Earning Investment Act S. 1769, Rebuild America Jobs Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1813, Moving Ahead for Progress in the 21st Century: Tax provisions S. 2075, Cut Unjustified Tax Loopholes Act, tax provisions S. 2083, 1099K Overreach Prevention Act S. 2204, Repeal Big Oil Tax Subsidies Act, tax provisions Various issues relating to the implementation of P.L. 112-56, formerly 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, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes; the implementation of P.L. 112-96, The Middle Class Tax Relief and Job Creation Act of 2012; Chairman Paul Ryans FY13 Budget Proposal; the R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; repatriation holiday; payroll tax legislation; expiration of the 2001 & 2003 Bush tax cuts (the impact of increased marginal income tax rates on small businesses); Financial Crisis Responsibility Fee (proposal to impose a bank tax)

Client expense: $20,200,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Generally working to promote and protect funding to college student aid programs through the budget and appropriations process, including Pell Grants and Student Loans - eg S. 2051, HR 3826 S. 1346, HR 2669, S. 1483, S. 2075

Client expense: $115,901 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Education, Dept of, Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 3157, S. 1693 Proposal to disallow the deferral of overseas income Stop Tax Haven Abuse Act - S. 1346, HR 2669 Issues related to comprehensive tax reform Status of various tax extenders

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

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

S. 1346 and H.R. 2669, Stop Tax Haven Abuse Actprovisions subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act S. 1483 and H.R. 3416, Incorporation Transparency and Law Enforcement Assistance Actprovisions requiring states, certain businesses, and company formation agents to obtain and disclose beneficial ownership information regarding new companies and subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act. Draft legislation amending P.L. 111-203 (formerly, H.R. 4173), Dodd-Frank Wall Street Reform and Consumer Protection Act, and draft rules implementing particular sections of the Actprovisions relating to federal regulation of lawyers, protecting the attorney-client privilege, Congo conflict minerals disclosure, consumer protection issues, potential technical improvements to the structure and powers of the Consumer Financial Protection Bureau, and eight financial reform principles endorsed by the American Bar Association S. 1813, Moving Ahead for Progress in the 21st Century Actproposed Levin Amendments subjecting lawyers that act as formation agents to the anti-money laundering and suspicious activity reporting requirements of the Bank Secrecy Act Bureau of Consumer Financial Protection Proposed Rule on Defining Larger Participants in Certain Consumer Financial Product and Service Markets, Docket No. CFPB-2012-0005; RIN 3170-AA00, 77 Fed. Reg. 9592 (February 17, 2012)

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Legal Services Corporation, Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

Provide legislative and other tax services related to corporate tax issues, international tax issues, tax reform issues and pension issues during the 112th session of Congress on the following bills: - H.R. 2, Repealing the Job-Killing Health Care Law Act - H.R. 62, Tax Competitiveness Act of 2011 H.R. 64, Bill to amend Internal Revenue Code to prevent corporations from exploiting tax treaties to evade taxation of United States income H.R. 134, Bill to amend the Internal Revenue Code to make permanent the credit for increasing research activities H.R. 516, Bring Jobs Back to America Act; H.R. 749, Bill to amend Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income S. 12, Job Creation Act of 2011 S. 18, Small Business Paperwork Mandate Elimination Act S. 19, American Liberty Restoration Act S. 20, American Job Protection Act S. 45, Offshoring Prevention Act S. 72, Small Business Paperwork Elimination Act of 2011 S. 239, Innovate America Act S. 359, Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 H.R.2238, Bill to amend the Internal Revenue Code of 1986 to modify the incentives for the production of biodiesel, and for other purposes S. 1277, Biodiesel Tax Incentive Reform and Extension Act of 2011 S.1321, Bill to establish energy policies to make measurable gains in reducing dependence on foreign oil, saving Americans money, increasing United States competitiveness, improving energy security, improving environmental stewardship, and for other purposes H.R. 2669, Stop Tax Haven Abuse Act H.R. 2735, bill to amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations H.R. 4196, to amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets S. 1813, MAP-21 (this is the surface transportation bill the Senate passed on March 14, 2012) S. 2075, CUT Loopholes Act S. 2091, United States Job Creation and International Tax Reform Act of 2012 S. 2132, Highway Investment, Job Creation, and Economic Growth Act of 2012

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

International tax legislative proposals (H.R.62, S.1373, H.R.2669, S.1346)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE