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To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
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vs 6,662 other HR bills in the 112th — cohort avg 39d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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Filing registrants (18)
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Sources: Congress.gov
2013 · second_quarter · Taxation/Internal Revenue Code
Oppose proposal to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates in the 112th Congress (H.R. 3157 / S.1693); monitor legislative activities related to comprehensive tax reform.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2013 · first_quarter · Taxation/Internal Revenue Code
Oppose proposal to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates in the 112th Congress (H.R. 3157 / S.1693); monitor legislative activities related to comprehensive tax reform.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
Legislation (HR 3157 and S 1693) introduced by Rep. Richard Neal (D-MA) and Sen. Robert Menendez (D-NJ) in the 112th Congress that would deny the deduction for reinsurance placed with a foreign affiliate by a US subsidiary of a foreign company.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
Legislation (HR 3157 and S 1693) introduced by Rep. Richard Neal (D-MA) and Sen. Robert Menendez (D-NJ) in the 112th Congress that would deny the deduction for reinsurance placed with a foreign affiliate by a US subsidiary of a foreign company.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of the Foreign Account Tax Compliance Act of 2009 (specifically reporting and designation requirements for insurance and content/scope of intergovernmental agreements to implement), as included and passed in the Hiring Incentive to Restore Employment (HIRE) Act. H.R. 3157/S. 1633, and other proposals to alter tax treatment of U.S. subsidiaries of foreign parent corporations in the context of FY 2013 Administration budget provisions and debt limit discussions, including "fiscal cliff" dynamics. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. H.R. 3157/S. 1693, A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliantes. General discussion of tax code reform, specific to insurance. H.R. 6296, Disaster Loan Fairness Act of 2012. H.R. 1864/S. 3485, Mobile Workforce State Income Tax Simplification Act of 2012. H.R. 6683, Hurricane Sandy Tax Relief Act of 2012. H.R. 8, American Taxpayer Relief Act of 2012.
Client expense: $320,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2012 · fourth_quarter · Taxation/Internal Revenue Code
General issues relating to oil and gas taxation, domestic and international tax reform; H.R. 3157 and S. 1693, To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, all provisions; General Corporate Tax Reform; General education and issues related to the renewable fuels; Issues related to tax reform; S. 3521 - Family & Business Tax Cut Certainty Act of 2012; H.R. 8, the American Taxpayer Relief Act; Issues related to potential corporate tax changes that led to the aspects of the enactment of the American Taxpayer Relief Act (ATRA).
Client expense: $3,420,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Marine Mammal Commission, Minerals Management Service, Natl Oceanic & Atmospheric Administration (NOAA), Navy, Dept of, SENATE, State, Dept of (DOS), U.S. Coast Guard (USCG), U.S. Trade Representative (USTR), White House Office
2012 · fourth_quarter · Taxation/Internal Revenue Code
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
2012 · fourth_quarter · Taxation/Internal Revenue Code
Oppose proposal to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates (H.R. 3157 / S.1693); monitor H.R. 8, the American Taxpayer Relief Act of 2012.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Insurance
H.R.3157 and S.1693, a bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2012 · fourth_quarter · Taxation/Internal Revenue Code
H.R.3157 and S.1693, a bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2012 · fourth_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including H.R. 3157, S1693 legislation to disallow the deduction for certain non-taxed reinsurance premiums with respect to United States risks paid to affiliates; and the Administration's FY 2013 Budget Proposals.
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2012 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4 - Comprehensive 1099 Taxpayer Protection and Replacement of Exchange Subsidy Overpayments of 2011 H.R. 144 - Small Business Paperwork Mandate Elimination Act of 2011 H.R. 2099 / S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 3157 / S. 1693 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. S. 2237 - Small Business Jobs and Tax Relief Act (amendment #2491, tax relief extender) Potential legislation similar to H.R. 2519 / S. 437 - To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (111th Congress) Corporate Tax Reform - extenders (active financing); territorial tax President's Budget - Tax Implications
Client expense: $761,278 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
H.R.3157, To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, tax issues relating to non-US insurers and reinsurers; Potential tax reform legislation.
Client expense: Not reported · Firm income: Not reported
2012 · fourth_quarter · Taxation/Internal Revenue Code
Tax issues including taxation of insurance products and companies, general corporate tax issues, and related party reinsurance Administration FY2012 budget proposal dividends received deduction and other revenue provisions H.R. 529 Savings Enhancement for Education in College Act all provisions H.R. 1864 Mobile Workforce State Income Tax Simplification Act of 2011 all provisions S. 365 Budget Control Act of 2011 dividends received deduction and other revenue provisions S. 1549 American Jobs Act of 2011 dividends received deduction and other revenue provisions Administration Deficit Reduction Proposal, Living Within Our Means and Investing in the Future: The Presidents Plan for Economic Growth and Deficit Reduction dividends received deduction and other revenue provisions H.R. 3157 To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates all provisions S. 1693 To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates all provisions S. 1917 Middle Class Tax Cut Act of 2011 revenue provisions S. 1931 Temporary Tax Holiday and Government Reduction Act revenue provisions Administration FY2013 budget proposal Dividends received deduction, corporate owned life insurance, related party reinsurance, and other revenue provisions Administration Framework for Business Tax Reform Dividends received deduction and other corporate tax provisions Implementation of P.L. 111-147, the Hiring Incentives to Restore Employment Act Foreign Account Tax Compliance Act provisions H.R. 3630 Middle Class Tax Relief and Job Creation Act of 2012 Dividends received deduction and other revenue provisions Administration FY2013 budget proposal dividends received deduction and other revenue provisions S. 3485 Mobile Workforce State Income Tax Simplification Act of 2012 all provisions
Client expense: $380,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2012 · fourth_quarter · Taxation/Internal Revenue Code
Support current tax treatment of Bermuda-based re-insurance companies doing business in the U.S. Oppose H.R. 3157, To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
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)
2012 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2013 Budget Proposal; HR 3157 (Neal); S 1693 (Menendez).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2013 Budget Proposal; HR 3157 (Neal); S 1693 (Menendez).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2013 Budget Proposal; HR 3157 (Neal); S 1693 (Menendez).
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · fourth_quarter · Taxation/Internal Revenue Code
Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: life/non-life consolidated returns; Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement products. Obama Administration's proposals on COLI and SA DRD (not yet in legislative form) HR 130 "Life Insurance Employee Notification Act" - Requires an employer to notify an employee in writing upon the purchase of Corporate-owned life insurance H Con Res 34 Establishing the budget of the United States Government - Sets forth the congressional budget for FY2012, including FY2013-FY2021 for - tax treatment of life insurance products S. 727 "Bipartisan Tax Fairness & Simplification Act of 2011" - Will amend the Internal revenue Code of 1986 for the tax treatment of life insurance products HR 12/ S. 1549/ S. 1660 -American Jobs Act of 2011 - harmful COLI, DRD, and tax provisions HR 2693/ S. 365/ S. 627- Budget Control Act of 2011 - raises debt ceiling, cuts deficit S. 166 "/HR 3729 -"The Good Samaritan Hunger Relief Tax Incentive Act" - Would expand the current tax deduction for businesses donating food to nonprofits and make it permanant HR 3157/ S. 1693 - "A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates" Will amend Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates H Con. Res 101 - "Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement" - Expresses sense of the Congress regarding tax incentives for retirement savings S. 2048 - "A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes" - life settlement reporting H AMDT- 1001 to H. Con. Res. 112 - "Substitute amendment sought to utilize Simpson-Bowles recommendations for establishment of the budget for FY 2013 and to set forth the appropriate budgetary levels for FY 2014 through FY 2022" - to advocate use of Simpson-Bowles recommendations for Fy 2013 and beyond HR 658 - "FAA Modernization and Reform Act of 2012" compliance burden and accuracy for life insurance companies HR 1151- "Emergency Mortgage Relief and Neighborhood Stabilization Programs Cost Recoupment Act of 2011"- taxation of life insurance companies HR 2515 -"To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded fromthe gross income of the employee" taaxation of life insurance HR 3313/S 1787 -"Wall Street Trading and Speculators Tax Act"- taxation of life insurance companies HR 1864/S. 3485 - "Mobile Workforce State Income Tax Simplification Act of 2012" - witholding from multi state employees HR 4348 - "The Surface Transportation Act of 2012" - defined benefit funding relief, transfers for retires group life S. Con. Res. 62 - "Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement"- Expresses sense of the Congress regarding tax incentives for retirement savings
Client expense: $1,340,000 · Firm income: Not reported
Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)
2012 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to foreign reinsurance taxation (H.R. 3157); issues related to IRC 162(m); issues related to treatment of insurance under the Foreign Account Tax Compliance Act, issues related to IRC 871(k) (H.R. 8, H.R. 4623, S. 3521).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2012 · fourth_quarter · Taxation/Internal Revenue Code
Proposals to change the taxation of related-party transactions entered into by certain foreign-based insurers. President Obama's FY 2012 Budget Proposal to disallow the deduction for reinsurance premiums paid to affiliates. H.R. 3157/S. 1693, to prevent the avoidance of tax by insurance companies through reinsurance with non-tax affiliates.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Insurance
Oppose proposal to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates (H.R. 3157 / S.1693); monitor implementation of proposed regulations related to the creation of a Federal Insurance Office and reinsurance and systemic risk (Public Law No: 111-203, Wall Street Reform and Consumer Protection Act of 2009); monitor Financial Stability Oversight Committee activities related to the Dept. of Treasury; monitor passage of H.R. 4348, the Flood Insurance Conference Report.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
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
2012 · third_quarter · Taxation/Internal Revenue Code
H.R. 4 - Comprehensive 1099 Taxpayer Protection and Replacement of Exchange Subsidy Overpayments of 2011 H.R. 144 - Small Business Paperwork Mandate Elimination Act of 2011 H.R. 2088 / S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 3157 / S. 1693 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. S. 2237 - Small Business Jobs and Tax Relief Act (amendment #2491, tax relief extender) Potential legislation similar to H.R. 2519 / S. 437 - To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (111th Congress) Corporate Tax Reform - extenders (active financing); territorial tax President's Budget - Tax Implications
Client expense: $768,022 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2012 · second_quarter · Insurance
H. AMDT 990 TO H.R. 5: PROTECTING ACCESS TO HEALTHCARE ACT; ALL PROVISIONS OF THE AMENDMENT H.R. 1309: FLOOD INSURANCE REFORM ACT OF 2011; ALL PROVISIONS OF THE BILL H.R. 3157/S. 1693: A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO PREVENT THE AVOIDANCE OF TAX BY INSURANCE COMPANIES THROUGH REINSURANCE WITH NON-TAXED AFFILIATES; ALL PROVISIONS OF THE BILL H.R. 3628/S. 1958: A BILL TO EXTEND THE NATIONAL FLOOD INSURANCE PROGRAM UNTIL MAY 31, 2012; ALL PROVISIONS OF THE BILL H.R. 4348: MOVING AHEAD FOR PROGRESS IN THE 21ST CENTURY (MAP-21); PROVISIONS RELATED TO DIVISION F IN CONFERENCE REPORT, PROVISIONS RELATED TO FLOOD INSURANCE H.R. 5284: MEDICARE SECONDARY PAYER AND WORKERS' COMPENSATION SETTLEMENT AGREEMENTS ACT OF 2012; ALL PROVISIONS OF THE BILL H.R. 5740: NATIONAL FLOOD INSURANCE PROGRAM EXTENSION ACT; ALL PROVISIONS OF THE BILL H.R. 5972: TRANSPORTATION, HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS ACT, 2013; HOUSING AND URBAN DEVELOPMENT FUNDING PROVISIONS RELATED TO THE FUNDING OF NEW REGULATIONS S. 1864: A BILL TO EXTEND THE NATIONAL FLOOD INSURANCE PROGRAM UNTIL SEPTEMBER 30, 2012; ALL PROVISIONS OF THE BILL S. 1940: AN ORIGINAL BILL TO AMEND THE NATIONAL FLOOD INSURANCE ACT OF 1968, TO RESTORE THE FINANCIAL SOLVENCY OF THE FLOOD INSURANCE FUND, AND FOR OTHER PURPOSES; ALL PROVISIONS OF THE BILL P.L. 111-203 (111TH CONGRESS H.R. 4173): DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT; THE IMPLEMENTATION OF REGULATORY PROVISIONS RELATING TO TITLE I & II OF THE ACT DISCUSSIONS REGARDING DEPARTMENT OF TRANSPORTATION'S ODOMETER DISCLOSURE REQUIREMENTS (TITLE 49, PART 580)
Client expense: $90,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of
2012 · third_quarter · Taxation/Internal Revenue Code
H.R. 3157/ S. 1693: A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO PREVENT THE AVOIDANCE OF TAX BY INSURANCE COMPANIES THROUGH REINSURANCE WITH NON-TAXED AFFILIATES; ALL PROVISIONS OF THE BILL
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
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)
2012 · third_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including H.R. 3157, S1693 legislation to disallow the deduction for certain non-taxed reinsurance premiums with respect to United States risks paid to affiliates; and the Administration's FY 2013 Budget Proposals.
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2012 · third_quarter · Insurance
H.R.3157 and S.1693, a bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2012 · third_quarter · Taxation/Internal Revenue Code
H.R.3157 and S.1693, a bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2012 · third_quarter · Taxation/Internal Revenue Code
Support current tax treatment of Bermuda-based re-insurance companies doing business in the U.S. Oppose H.R. 3157, To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
Implementation of the Foreign Account Tax Compliance Act of 2009 (specifically reporting and designation requirements for insurance and content/scope of intergovernmental agreements to implement), as included and passed in the Hiring Incentive to Restore Employment (HIRE) Act; TARP Responsibility Fee, specifically, initiatives to impose a TARP user tax on non-TARP recipients and property/casulty insurance firms. H.R. 3157/S. 1633, and other proposals to alter tax treatment of U.S. subsidiaries of foreign parent corporations in the context of FY 2012 Administration budget provisions and debt limit discussions, including "fiscal cliff" dynamics. H.R. 3765, Temporary Payroll Tax Cut Continuation Act of 2011, proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to insurance.
Client expense: $540,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2012 · third_quarter · Taxation/Internal Revenue Code
HR 3157, sponsored by Rep. Richard Neal, and S 1693, sponsored by Sen. Robert Menendez, would deny a deduction for reinsurance ceded to a foreign affiliate.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
Tax issues including taxation of insurance products and companies, general corporate tax issues, and related party reinsurance Administration FY2012 budget proposal dividends received deduction and other revenue provisions H.R. 529 - Savings Enhancement for Education in College Act all provisions H.R. 1864 - Mobile Workforce State Income Tax Simplification Act of 2011 all provisions S. 365 Budget Control Act of 2011 - dividends received deduction and other revenue provisions S. 1549 American Jobs Act of 2011 - dividends received deduction and other revenue provisions Administration Deficit Reduction Proposal, Living Within Our Means and Investing in the Future: The Presidents Plan for Economic Growth and Deficit Reduction - dividends received deduction and other revenue provisions H.R. 3157 To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates all provisions S. 1693 - To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates all provisions S. 1917 - Middle Class Tax Cut Act of 2011 revenue provisions S. 1931 - Temporary Tax Holiday and Government Reduction Act revenue provisions Administration FY2013 budget proposal Dividends received deduction, corporate owned life insurance, related party reinsurance, and other revenue provisions Administration Framework for Business Tax Reform Dividends received deduction and other corporate tax provisions Implementation of P.L. 111-147, the Hiring Incentives to Restore Employment Act Foreign Account Tax Compliance Act provisions H.R. 3630 - Middle Class Tax Relief and Job Creation Act of 2012 Dividends received deduction and other revenue provisions Administration FY2013 budget proposal dividends received deduction and other revenue provisions S. 3485 Mobile Workforce State Income Tax Simplification Act of 2012 all provisions
Client expense: $570,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2012 · third_quarter · Taxation/Internal Revenue Code
HR 3157 sponsored by Rep. Richard Neal (D-MA) and S 1693 sponsored by Sen. Robert Menendez (D-NJ) would deny the deduction for reinsurance placed with a foreign affiliate.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2013 Budget Proposal; HR 3157 (Neal); S 1693 (Menendez).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2013 Budget Proposal; HR 3157 (Neal); S 1693 (Menendez).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2013 Budget Proposal; HR 3157 (Neal); S 1693 (Menendez).
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · third_quarter · Taxation/Internal Revenue Code
H.R.3157, To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, tax issues relating to non-US insurers and reinsurers; Potential tax reform legislation.
Client expense: Not reported · Firm income: Not reported
2012 · third_quarter · Taxation/Internal Revenue Code
Issues related to foreign reinsurance taxation (H.R. 3157); issues related to IRC 162(m); issues related to treatment of insurance under the Foreign Account Tax Compliance Act, issues related to IRC 871(k) (H.R. 4623, S. 3521).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2012 · third_quarter · Taxation/Internal Revenue Code
Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: life/non-life consolidated returns; Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement products. Obama Administration's proposals on COLI and SA DRD (not yet in legislative form) HR 130 "Life Insurance Employee Notification Act" - Requires an employer to notify an employee in writing upon the purchase of Corporate-owned life insurance H Con Res 34 Establishing the budget of the United States Government - Sets forth the congressional budget for FY2012, including FY2013-FY2021 for - tax treatment of life insurance products S. 727 "Bipartisan Tax Fairness & Simplification Act of 2011" - Will amend the Internal revenue Code of 1986 for the tax treatment of life insurance products HR 12/ S. 1549/ S. 1660 -American Jobs Act of 2011 - harmful COLI, DRD, and tax provisions HR 2693/ S. 365/ S. 627- Budget Control Act of 2011 - raises debt ceiling, cuts deficit S. 166 "/HR 3729 -"The Good Samaritan Hunger Relief Tax Incentive Act" - Would expand the current tax deduction for businesses donating food to nonprofits and make it permanant HR 3157/ S. 1693 - "A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates" Will amend Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates H Con. Res 101 - "Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement" - Expresses sense of the Congress regarding tax incentives for retirement savings S. 2048 - "A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes" - life settlement reporting H AMDT- 1001 to H. Con. Res. 112 - "Substitute amendment sought to utilize Simpson-Bowles recommendations for establishment of the budget for FY 2013 and to set forth the appropriate budgetary levels for FY 2014 through FY 2022" - to advocate use of Simpson-Bowles recommendations for Fy 2013 and beyond HR 658 - "FAA Modernization and Reform Act of 2012" compliance burden and accuracy for life insurance companies HR 1151- "Emergency Mortgage Relief and Neighborhood Stabilization Programs Cost Recoupment Act of 2011"- taxation of life insurance companies HR 2515 -"To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded fromthe gross income of the employee" taaxation of life insurance HR 3313/S 1787 -"Wall Street Trading and Speculators Tax Act"- taxation of life insurance companies HR 1864/S. 3485 - "Mobile Workforce State Income Tax Simplification Act of 2012" - witholding from multi state employees HR 4348 - "The Surface Transportation Act of 2012" - defined benefit funding relief, transfers for retires group life
Client expense: $780,000 · Firm income: Not reported
Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)
2012 · third_quarter · Taxation/Internal Revenue Code
Proposals to change the taxation of related-party transactions entered into by certain foreign-based insurers. President Obama's FY 2012 Budget Proposal to disallow the deduction for reinsurance premiums paid to affiliates. H.R. 3157/S. 1693, to prevent the avoidance of tax by insurance companies through reinsurance with non-tax affiliates.
Client expense: Not reported · Firm income: Not reported
2012 · first_quarter · Taxation/Internal Revenue Code
S 1693/ HR 3157 would deny the deduction for reinsurance placed with a foreign affiliate.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · first_quarter · Taxation/Internal Revenue Code
S 1693/ HR 3157 would deny the deduction for reinsurance placed with a foreign affilate.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · second_quarter · Taxation/Internal Revenue Code
Implementation of the Foreign Account Tax Compliance Act of 2009 (specifically reporting and designation requirements for insurance), as included and passed in the Hiring Incentive to Restore Employment (HIRE) Act. TARP Responsibility Fee, specificially, initiatives to impose a TARP user tax on non-TARP recipients and property/casualty insurance firms. H.R. 3157/S. 1633, and other proposals to alter tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent corporations, including in the context of FY 2012 Administration budget provisions and debt limit, free-trade agreement and trade adjustment authority negotiations. General discussions on the Swiss Tax treaty. H.R. 3765, Temporary Payroll Tax Cut Continuation Act of 2011, proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions, General discussion of intergovernmental cooperation agreements in relation to FATCA.
Client expense: $1,060,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2012 · second_quarter · Taxation/Internal Revenue Code
H.R. 4 - Comprehensive 1099 Taxpayer Protection and Replacement of Exchange Subsidy Overpayments of 2011 H.R. 144 - Small Business Paperwork Mandate Elimination Act of 2011 H.R. 2088 / S. 1171 - Tax Parity for Health Plan Beneficiaries Act of 2011 H.R. 3157 / S. 1693 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. S. 2237 - Small Business Jobs and Tax Relief Act (amendment #2491, tax relief extender) Potential legislation similar to H.R. 2519 / S. 437 - To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (111th Congress) Corporate Tax Reform - extenders (active financing); territorial tax President's Budget - Tax Implications
Client expense: $491,523 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2012 · second_quarter · Taxation/Internal Revenue Code
H.R.3157 and S.1693, a bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2012 · second_quarter · Insurance
H.R.3157 and S.1693, a bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2012 · second_quarter · Taxation/Internal Revenue Code
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