Medical Device Tax Elimination Act

S.232/HR 1295 Medical Device Access and Innovation Protection Act: would repeal the medical device tax as part of the ACA; S. Con Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013: Taxation of carried interest; capital gains tax policy; energy tax extenders; Energy Innovation Tax; Ways and Means tax reform discussion draft; Senate Finance tax discussion drafts; Chairman Dave Camp draft.

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

Government targets: Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions. HR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Act, provisions related to taxation on internet service providers Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation The Tax Reform Act of 2014, provisions related to the corporate tax rate

Client expense: $3,850,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2260 EXPIRE Act H.R. 1295, Medical Device Tax Elimination Act H.R. 523 Protect Medical Innovation Act H.R. 4438 American Research & Competitiveness Act of 2013 Proposals to reform domestic and international tax structures.

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

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions. HR 4438, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit S 743/HR 684, and related draft bills, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Forever Act, provisions related to taxation on internet service providers S 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation HR 1, The Tax Reform Act of 2014, provisions related to the corporate tax rate HR 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation S 2609, Marketplace and Internet Tax Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 5771, To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, as it relates to bonus depreciation HR 83, Consolidated and Further Continuing Appropriations Act 2015, provisions related to taxation on internet service providers

Client expense: $3,060,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor legislative and administrative action related to health care policy. Monitor legislative and administrative action related to drug user fees. Monitor legislative and administrative action related to Medicare's 2011 guidance on servicing hospital equipment, including medical imaging equipment. Monitor legislative and administrative action related to drug safety and drug counterfeiting (track and trace). Monitor legislative and administrative action related to drug importation, drug shortages, authorized genetics, and prescription drug advertising. Monitor legislative and administrative action related to the 340B Drug Pricing Program. Monitor legislative and administrative action related to federal preemption for prescription drugs. Monitor legislative and administrative action related to point-of-care instruments. Monitor legislative and administrative action related to streamlined pathways to market for breakthrough technologies. Monitor legislative and administrative action related to access to medical supplies. Monitor legislative and administration action related to Tropical Disease Priority Review Voucher Program. Monitor activities related to House Energy and Commerce Committees 21st Century Cures Initiative. H.R. 1150, Preservation of Antibiotics for Medical Treatment Act of 2013. Title II and general provisions in the bill. H.R. 2725, Food and Drug Administration Safety Over Sequestration Act of 2013. H.R. 4302, Protecting Access to Medicare Act. Provisions related to imaging and Sec. 213. S. 1256, Preventing Antibiotic Resistance Act of 2013. S. 1871, SGR Repeal and Medicare Beneficiary Access Act of 2013. H.R. 4771, Designer Anabolic Steroid Control Act of 2014. S. 2012, Designer Anabolic Steroid Control Act of 2014. Monitor the implementation of the Patient Protection and Affordable Care Act, P.L. 111-148. H.R. 1295, Medical Device Tax Elimination Act. S. 2917, Adding Ebola to the FDA Priority Review Voucher Program Act. H.R. 3969, Preventing Abuse of Cough Treatments Act of 2014 or the PACT Act. S. 644, Preventing Abuse of Cough Treatments Act of 2013 or the PACT Act.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), White House Office

H.R. 4, Jobs for America Act H.R. 45, To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010 H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 781, Medicare Identity Theft Prevention Act of 2013 H.R. 903 / S. 399, American Job Protection Act H.R. 1248 / S. 610, Family Health Care Flexibility Act H.R. 1254, Auto Enroll Repeal Act H.R. 1295, Medical Device Tax Elimination Act H.R. 1558 / S. 24, Small Business Health Relief Act of 2013 H.R. 1735, In It All Together Act H.R. 1780, To provide that the only health plans that the Federal Government may make available to the President, Vice President, Members of Congress, and Federal employees are those created under the Patient Protection and Affordable Care Act or offered through a health insurance exchange H.R. 2575, Save American Workers Act H.R. 2667, Authority for Mandate Delay Act H.R. 2668, Fairness for American Families Act H.R. 2674, Job Creation Act of 2013 H.R. 2835, Restoring Access to Medication Act of 2013 H.R. 2925, Strengthening Medicare Anti-Fraud Measures Act of 2013 H.R. 2988 / S. 701 / S. 1188, Forty Hours Is Full Time Act of 2013 H.R. 3077, TELE-MED Act of 2013 H.R. 3121, American Health Care Reform Act of 2013 H.R. 3124, Investing in Permanency for Youth in Foster Care Act H.R. 3204, Drug Quality and Security Act H.R. 3367, To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015 H.R. 3419, Small Business Fairness in Obamacare Act H.R. 3462 / S. 1735, Self-Insurance Protection Act H.R. 3522, Employee Health Care Protection Act of 2013 H.R. 4118, Suspending the Individual Mandate Penalty Law Equals Fairness (SIMPLE) Act H.R. 4160, Keep the Promise to Seniors Act of 2014 H.R. 4302, Protecting Access to Medicare Act of 2014 H.R. 4414, Expatriate Health Coverage Clarification Act of 2014 H.R. 5183 / S. 2783, Value Based Insurance Design for Better Care Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5860, Small Business Healthcare Relief Act of 2014 S. 232, Medical Device Access and Innovation Protection Act S. 603, Jobs and Premium Protection Act S. 612, Social Security Number Protection Act of 2011 S. 1031, Family and Retirement Health Investment Act of 2013 S. 1488, A bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes S. 1647, Restoring Access to Medication Act Final Regulation on Incentives for Nondiscriminatory Wellness Programs in Group Health Plans (78 Fed. Reg. 33,157-33,176, June 3, 2013) (to be codified at 26 C.F.R. pt. 54) Proposed Regulation on the Patient Protection and Affordable Care Act; standards related to Essential Health Benefits, Actuarial Value, and Accreditation (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts. 147, 155, 156) Proposed Regulation on the Health Insurance Market Rules; Rate Review (77 Fed. Reg. 70,584-70,617, November 26, 2012) (to be codified at 45 C.F.R. pts. 144, 147, 150) Proposed Regulation on the HHS Notice of Benefit and Payment Parameters for 2014 (77 Fed. Reg. 73,118-73,218, December 7, 2012) (to be codified at 45 C.F.R. pts. 153, 155, 156, 157, 158) Proposed Regulation on Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes for Medicaid and Exchange Eligibility Appeals and Other Provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing (78 Fed. Reg. 4,594-4,724, January 22, 2013) (to be codified at 42 C.F.R. Parts 430, 431, 433, 435, 440, 447, 457) Proposed Regulation on Shared Responsibility for Employers Regarding Health Coverage (78 Fed. Reg. 218-253, January 2, 2013) (to be codified at 26 C.F.R. pts. 1, 54, 301) Proposed Regulation on Information Reporting of Minimum Essential Coverage (78 Fed. Reg. 54,986-54,996, September 9, 2013) (to be codified at 26 C.F.R. pts. 1, 301) Proposed Regulation on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (78 Fed. Reg. 54,996-55,013, September 9, 2013) (to be codified at 26 C.F.R. pt. 301) Proposed Regulation regarding the Establishment of Exchanges and Qualified Health Plans; Small Business Health Options Program (78 Fed. Reg. 15,553-15,558, March 11, 2013) (to be codified at 45 C.F.R. pts. 155, 156) Proposed Regulation on the Health Insurance Providers Fee (78 Fed. Reg. 14,034-14,046, March 4, 2013) (to be codified at 26 C.F.R. pt. 57) Proposed Regulation on Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit (78 Fed. Reg. 25,909-25,916, May 3, 2013) (to be codified at 26 C.F.R. pt. 1) Proposed Regulation on Contract Year 2015 Policy and Technical Changes to the Medicare Advantage and the Medicare Prescription Drug Program, (79 Fed. Reg. 1,918-2,073, January 10, 2014) (to be codified at 42 C.F.R. pts. 409, 417, 422 et al.) Proposed Regulation on Exchange and Insurance Market Standards for 2015 and Beyond (79 Fed. Reg. 15,808-15,879, March 21, 2014) (to be codified at 45 C.F.R. pts. 146, 147, 148 et al.) Proposed Regulation on Minimum Essential Coverage and Other Rules Regarding Shared Responsibility Payment for Individuals (79 Fed. Reg. 4,302-4,308, January 27, 2014) (to be codified at 26 C.F.R. pt. 1) Proposed Regulation on HHS Notice of Benefit and Payment Parameters for 2016 (79 Fed. Reg. 70,674-70,760, November 26, 2014) (to be codified at 45 C.F.R. pts. 144, 147 et al.) Various issues relating to the Patient Protection and Affordable Care Act (P.L. 111-148) and the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152), including caps on compensation deductibility required under section 9014, implementation of regulatory process, legislative corrections, coverage, financing, delivery reform, 1099 reporting, Grandfathering, health savings accounts (HSAs) and flexible spending accounts (FSAs) changes, CMS claims database, IPAB, CLASS program, employer mandate, medical loss ratio, medical malpractice reform, exchanges, impact on small business, provider network adequacy, definition of small group market, reporting requirements for issuers and applicable large employers, premium stabilization programs, the Small Business Tax Credit, incompleteness or inaccuracy of cost impact analyses, lack of quantified benefit analysis, need for empirical data sources on which to base costs and benefits, ERISA preemption, HSA and FSA accounts; Public Health Service Act (P.L. 78-410), Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) (P.L. 93-406), including regulatory process and legislative corrections to the ERISA preemption; deliver reform changes to Medicare Advantage and Medicare Prescription Drug (Part D) programs, including rebates and non-interference with prescription drug prices; entitlement reform; health information technology; legal protections against certain self-referral to physician owned hospitals

Client expense: $21,250,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), 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 Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), 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), Occupational Safety & Health Administration (OSHA), 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. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR), White House Office

Domestic and international tax issues affecting US-based multinational corporations in the House Ways & Means Committee (Tax Reform Act of 2014 Discussion Draft); S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions related to the R&D tax credit, LIFO, Active Financing, Bonus Depreciation and rules related to controlled foreign corporations; HR 523, HR 1295 and S. 232, provisions related to tax on medical devices; S. 1645, Mobile Workforce State Income Tax, provisionsrelated to tax withholding of traveling non-resident employees.

Client expense: $190,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination ActH.R. 1527 Student Loan Interest Deduction Act of 2013 H.R. 3391 Indian Health Service Health Professions Tax Fairness Act S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Taxation of Small Business: Section 179 Deduction Taxation of Pass-through Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

Client expense: $670,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA), White House Office

H.R. 523, H.R. 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232 - Medical Device Access and Innovation Protection Act - repeals the 2.3% excise tax medical devices H.R. 523 - Protect Medical Innovation Act - repeals the 2.3% excise tax medical devices H.R. 905 - Research and Development Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to (1) make permanent the tax credit for increasing research activities, (2)increase the rate of the alternative simplified research tax credit H.R. 1295 - Medical Device Tax Elimination Act - Extends and enhances R&P tax credit H.R. 905 - Research and Development Tax Credit Extension Act of 2013 Comprehensive/Corporate tax reform Chairman's W&M Discussion Draft - Including lower corporate tax rate, research credit transition and base erosion Tax Reform Act of 2014 - A comprehensive bill to reform the nation's tax system Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act - A bill to extend a number of lapsed tax provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1295 Medical Device tax Elimination Act HR 1527 Student Loan Interest Deduction Act of 2013

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232/HR 1295 Medical Device Access and Innovation Protection Act; would repeal the medical device tax as part of the ACA; S. Con. Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013: Taxation of carried interest; capital gains tax policy; energy tax extenders; Energy Innovation Tax; Ways and Means tax reform discussion draft; Senate Finance tax discussion drafts; Chairman Dave Camp draft.

Client expense: $440,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Monitor legislative and administrative action related to health care policy. Monitor legislative and administrative action related to drug user fees. Monitor legislative and administrative action related to Medicare's 2011 guidance on servicing hospital equipment, including medical imaging equipment. Monitor legislative and administrative action related to drug safety and drug counterfeiting (track and trace). Monitor legislative and administrative action related to drug importation, drug shortages, authorized genetics, and prescription drug advertising. Monitor legislative and administrative action related to the 340B Drug Pricing Program. Monitor legislative and administrative action related to federal preemption for prescription drugs. Monitor legislative and administrative action related to point-of-care instruments. Monitor legislative and administrative action related to streamlined pathways to market for breakthrough technologies. Monitor legislative and administrative action related to access to medical supplies. Monitor legislative and administration action related to Tropical Disease Priority Review Voucher Program. Monitor activities related to House Energy and Commerce Committees 21st Century Cures Initiative. H.R. 1150, Preservation of Antibiotics for Medical Treatment Act of 2013. Title II and general provisions in the bill. H.R. 2725, Food and Drug Administration Safety Over Sequestration Act of 2013. HR 3204, Drug Quality and Security Act. Provisions related to drug distribution. H.R. 4302, Protecting Access to Medicare Act. Provisions related to imaging and Sec. 213. S. 959, Pharmaceutical Quality, Security, and Accountability Act. Provisions related to drug distribution. S. 1256, Preventing Antibiotic Resistance Act of 2013. S. 1871, SGR Repeal and Medicare Beneficiary Access Act of 2013. H.R. 1528, Veterinary Medicine Mobility Act of 2014. H.R. 4771, Designer Anabolic Steroid Control Act of 2014. S. 2012, Designer Anabolic Steroid Control Act of 2014. Monitor the implementation of the Patient Protection and Affordable Care Act, P.L. 111-148. H.R. 1295, Medical Device Tax Elimination Act.

Client expense: $1,450,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), White House Office

Monitor legislative and administrative action related to health care policy. Monitor legislative and administrative action related to drug user fees. Monitor legislative and administrative action related to sustainable growth rate and SGR repeal. Issues of tranparency on the CMS preventative maintenance directive for medical equipment. Monitor legislative and administrative action related to Medicare's 2011 guidance on servicing hospital equipment, including medical imaging equipment. Monitor legislative and administrative action related to drug safety and drug counterfeiting (track and trace). Monitor legislative and administrative action related to drug importation, drug shortages, authorized genetics, and prescription drug advertising. Monitor legislative and administrative action related to the 340B Drug Pricing Program. Monitor legislative and administrative action related to federal preemption for prescription drugs. H.R. 1150, Preservation of Antibiotics for Medical Treatment Act of 2013. Title II and general provisions in the bill. H.R. 2725, Food and Drug Administration Safety Over Sequestration Act of 2013. HR 3204, Drug Quality and Security Act. Provisions related to drug distribution. H.R. 4302, Protecting Access to Medicare Act. Provisions related to imaging and Sec. 213. S. 959, Pharmaceutical Quality, Security, and Accountability Act. Provisions related to drug distribution. S. 1256, Preventing Antibiotic Resistance Act of 2013. S. 1871, SGR Repeal and Medicare Beneficiary Access Act of 2013. H.R. 1528, Veterinary Medicine Mobility Act of 2014. H.R. 4771, Designer Anabolic Steroid Control Act of 2014. S. 2012, Designer Anabolic Steroid Control Act of 2014. Monitor the implementation of the Patient Protection and Affordable Care Act, P.L. 111-148. H.R. 1295, Medical Device Tax Elimination Act.

Client expense: $1,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), White House Office

H.R. 4, Jobs for America Act H.R. 45, To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010 H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 781, Medicare Identity Theft Prevention Act of 2013 H.R. 903 / S. 399, American Job Protection Act H.R. 1248 / S. 610, Family Health Care Flexibility Act H.R. 1254 /S. 2546, Auto Enroll Repeal Act H.R. 1295, Medical Device Tax Elimination Act H.R. 1558 / S. 24, Small Business Health Relief Act of 2013 H.R. 1735, In It All Together Act H.R. 1780, To provide that the only health plans that the Federal Government may make available to the President, Vice President, Members of Congress, and Federal employees are those created under the Patient Protection and Affordable Care Act or offered through a health insurance exchange H.R. 2194 / S. 1031, Family and Retirement Health Investment Act of 2013 H.R. 2575, Save American Workers Act H.R. 2667, Authority for Mandate Delay Act H.R. 2668, Fairness for American Families Act H.R. 2674, Job Creation Act of 2013 H.R. 2835, Restoring Access to Medication Act of 2013 H.R. 2925, Strengthening Medicare Anti-Fraud Measures Act of 2013 H.R. 2988 / S. 701 / S. 1188, Forty Hours Is Full Time Act of 2013 H.R. 3077, TELE-MED Act of 2013 H.R. 3121, American Health Care Reform Act of 2013 H.R. 3124, Investing in Permanency for Youth in Foster Care Act H.R. 3204, Drug Quality and Security Act H.R. 3367, To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015 H.R. 3419, Small Business Fairness in Obamacare Act H.R. 3462 / S. 1735, Self-Insurance Protection Act H.R. 3522, Employee Health Care Protection Act of 2013 H.R. 4118, Suspending the Individual Mandate Penalty Law Equals Fairness (SIMPLE) Act H.R. 4160, Keep the Promise to Seniors Act of 2014 H.R. 4302, Protecting Access to Medicare Act of 2014 H.R. 4414, Expatriate Health Coverage Clarification Act of 2014 H.R. 5183 / S. 2783, Value Based Insurance Design for Better Care Act of 2014 H.R. 5213, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 H.R. 5557, Streamlining Verification for Americans Act S. 232, Medical Device Access and Innovation Protection Act S. 603, Jobs and Premium Protection Act S. 612, Social Security Number Protection Act of 2011 S. 1031, Family and Retirement Health Investment Act of 2013 S. 1488, A bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes S. 1647, Restoring Access to Medication Act Proposed Regulation on the Patient Protection and Affordable Care Act; standards related to Essential Health Benefits, Actuarial Value, and Accreditation (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts. 147, 155, 156) Proposed Regulation on the Health Insurance Market Rules; Rate Review (77 Fed. Reg. 70,584-70,617, November 26, 2012) (to be codified at 45 C.F.R. pts. 144, 147, 150) Proposed Regulation on the HHS Notice of Benefit and Payment Parameters for 2014 (77 Fed. Reg. 73,118-73,218, December 7, 2012) (to be codified at 45 C.F.R. pts. 153, 155, 156, 157, 158) Proposed Regulation on the Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation, (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts. 147, 155, 156) Proposed Regulation on Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes for Medicaid and Exchange Eligibility Appeals and Other Provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing (78 Fed. Reg. 4,594-4,724, January 22, 2013) (to be codified at 42 C.F.R. pts. 430, 431, 433, 435, 440, 447, 457) Proposed Regulation on Incentives for Nondiscriminatory Wellness Programs in Group Health Plans (77 Fed. Reg. 70,620-70,642, November 26, 2012) (to be codified at 26 C.F.R. pt. 54) Proposed Regulation on Shared Responsibility for Employers Regarding Health Coverage (78 Fed. Reg. 218-253, January 2, 2013) (to be codified at 26 C.F.R. pts. 1, 54, 301) Proposed Regulation on Information Reporting of Minimum Essential Coverage (78 Fed. Reg. 54,986-54,996, September 9, 2013) (to be codified at 26 C.F.R. pts. 1, 301) Proposed Regulation on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (78 Fed. Reg. 54,996-55,013, September 9, 2013) (to be codified at 26 C.F.R. pt. 301) Proposed Regulation regarding the Establishment of Exchanges and Qualified Health Plans; Small Business Health Options Program (78 Fed. Reg. 15,553-15,558, March 11, 2013) (to be codified at 45 C.F.R. pts. 155, 156) Proposed Regulation on the Health Insurance Providers Fee (78 Fed. Reg. 14,034-14,046, March 4, 2013) (to be codified at 26 C.F.R. pt. 57) Proposed Regulation on Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit (78 Fed. Reg. 25,909-25,916, May 3, 2013) (to be codified at 26 C.F.R. pt. 1) Proposed Regulation on HHS Notice of Benefit and Payment Parameters for 2015 (78 Fed. Reg. 72,322-72,392, December 2, 2013) (to be codified at 45 C.F.R. pts. 144, 147, 153, 155, 156) Proposed Regulation on Amendments to Excepted Benefits (78 Fed. Reg. 77,632-77,642, December 24, 2013) (to be codified at 29 C.F.R. pt. 2590) Proposed Regulation on Contract Year 2015 Policy and Technical Changes to the Medicare Advantage and the Medicare Prescription Drug Program, (79 Fed. Reg. 1,918-2,073, January 10, 2014) (to be codified at 42 C.F.R. pts. 409, 417, 422 et. al.) Proposed Regulation on Exchange and Insurance Market Standards for 2015 and Beyond (79 Fed. Reg. 15,808-15,879, March 21, 2014) (to be codified at 45 C.F.R. pts. 146, 147, 148 et al.) Proposed Regulation on Ninety-Day Waiting Period Limitation (79 Fed. Reg. 10,320-10,325, February 24, 2014) (to be codified at 29 C.F.R. pt. 2590; 45 C.F.R. pt. 147; and 26 C.F.R. pt. 147) Proposed Regulation on Minimum Essential Coverage and Other Rules Regarding Shared Responsibility Payment for Individuals (79 Fed. Reg. 4,302-4,308, January 27, 2014) (to be codified at 26 C.F.R. pt. 1) Draft Guidance Notices on Self-Monitoring Blood Glucose Test Systems for Over-the-Counter Use (79 Fed. Reg. 829-830, January 7, 2014) Statement for the Record in Response to a Notice of Meeting on Employee welfare and Pension Benefit Plans (79 Fed. Reg. 28,555-28,556, May 16, 2014) Various issues relating to the Patient Protection and Affordable Care Act (P.L. 111-148), including implementation of regulatory process, legislative corrections, coverage, financing, delivery reform, 1099 reporting, ERISA preemption, Grandfathering, health savings accounts (HSAs), health reimbursement accounts (HRAs), and flexible spending accounts (FSAs) changes, CMS claims database, IPAB, CLASS program, employer mandate, reporting requirements, medical loss ratio, medical malpractice reform, exchanges, the impact on small business, the Small Business Tax Credit, caps on compensation deductibility required under section 9014; Health Care and Education Affordability Reconciliation Act of 2010 (P.L. 111-152), including regulatory process and legislative corrections to the ERISA preemption, the impact on small business, the small business tax credit, insurance coverage, financing, delivery reform; changes to Medicare Advantage and Medicare Prescription Drug (Part D) programs non-interference with prescription drug prices; entitlement reform; forty-hour work week; health information technology

Client expense: $28,350,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), 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 Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), 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), Occupational Safety & Health Administration (OSHA), 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. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR), White House Office

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions.HR 4438, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Forever Act, provisions related to taxation on internet service providers S 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation The Tax Reform Act of 2014, provisions related to the corporate tax rate HR 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation S 2609, Marketplace and Internet Tax Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification

Client expense: $3,470,000 · Firm income: Not reported

Government targets: Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

S.232/HR 1295 Medical Device Access and Innovation Protection Act; would repeal the medical device tax as part of the ACA; S. Con. Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013: Taxation of carried interest; capital gains tax policy; energy tax extenders; Energy Innovation Tax; Ways and Means tax reform discussion draft; Senate Finance tax discussion drafts; Chairman Dave Camp draft.

Client expense: $350,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 523, H.R. 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination ActH.R. 1527 Student Loan Interest Deduction Act of 2013 H.R. 3391 Indian Health Service Health Professions Tax Fairness Act S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Taxation of Small Business: Section 179 Deduction Taxation of Pass-through Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA), White House Office

H.R. 1295 - Medical Device Tax Elimination Act H.R. 1527 - Student Loan Interest Deduction Act of 2013

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination ActH.R. 1527 Student Loan Interest Deduction Act of 2013 H.R. 3391 Indian Health Service Health Professions Tax Fairness Act S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Taxation of Small Business: Section 179 Deduction Taxation of Pass-through Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA), White House Office

S.232 - Medical Device Access and Innovation Protection Act - repeals the 2.3% excise tax medical devices H.R. 523 - Protect Medical Innovation Act - repeals the 2.3% excise tax medical devices H.R. 905 - Research and Development Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to (1) make permanent the tax credit for increasing research activities, (2)increase the rate of the alternative simplified research tax credit H.R. 1295 - Medical Device Tax Elimination Act - Extends and enhances R&P tax credit H.R. 905 - Research and Development Tax Credit Extension Act of 2013 Comprehensive/Corporate tax reform Chairman's W&M Discussion Draft - Including lower corporate tax rate, research credit transition and base erosion Tax Reform Act of 2014 - A comprehensive bill to reform the nation's tax system Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act - A bill to extend a number of lapsed tax provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination ActH.R. 1527 Student Loan Interest Deduction Act of 2013 H.R. 3391 Indian Health Service Health Professions Tax Fairness Act S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Taxation of Small Business: Section 179 Deduction Taxation of Pass-through Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA), White House Office

Monitor legislative and administrative action related to health care policy. Monitor legislative and administrative action related to drug user fees. Monitor legislative and administrative action related to sustainable growth rate and SGR repeal. Issues of tranparency on the CMS preventative maintenance directive for medical equipment. Monitor legislative and administrative action related to Medicare's 2011 guidance on servicing hospital equipment, including medical imaging equipment. Monitor legislative and administrative action related to drug safety and drug counterfeiting (track and trace). Monitor legislative and administrative action related to drug importation, drug shortages, authorized genetics, and prescription drug advertising. Monitor legislative and administrative action related to the 340B Drug Pricing Program. Monitor legislative and administrative action related to federal preemption for prescription drugs. H.R. 1150, Preservation of Antibiotics for Medical Treatment Act of 2013. Title II and general provisions in the bill. H.R. 2725, Food and Drug Administration Safety Over Sequestration Act of 2013. HR 3204, Drug Quality and Security Act. Provisions related to drug distribution. H.R. 4302, Protecting Access to Medicare Act. Provisions related to imaging and Sec. 213. S. 959, Pharmaceutical Quality, Security, and Accountability Act. Provisions related to drug distribution. S. 1256, Preventing Antibiotic Resistance Act of 2013. S. 1871, SGR Repeal and Medicare Beneficiary Access Act of 2013. H.R. 1528, Veterinary Medicine Mobility Act of 2014. H.R. 4771, Designer Anabolic Steroid Control Act of 2014. S. 2012, Designer Anabolic Steroid Control Act of 2014. Monitor the implementation of the Patient Protection and Affordable Care Act, P.L. 111-148. H.R. 1295, Medical Device Tax Elimination Act.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), White House Office

Issues relating to the medical device tax; H.R. 523, Protect Medical Innovation Act of 2013; H.R. 1295, Medical Device Tax Elimination Act; S. 232, Medical Device Access and Innovation Protection Act; S.J. RES.8; S.CON.RES.8

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232/HR 1295 Medical Device Access and Innovation Protection Act: would repeal the medical device tax as part of the ACA; S. Con Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013: Taxation of carried interest; capital gains tax policy; energy tax extenders; Energy Innovation Tax; Ways and Means tax reform discussion draft; Senate Finance tax discussion drafts; Chairman Dave Camp draft.

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

Government targets: Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions.HR 4438, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Forever Act, provisions related to taxation on internet service providers S 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation The Tax Reform Act of 2014, provisions related to the corporate tax rate HR 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation

Client expense: $3,820,000 · Firm income: Not reported

Government targets: Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

Issues relating to the medical device tax; H.R. 523, Protect Medical Innovation Act of 2013; H.R. 1295, Medical Device Tax Elimination Act; S. 232, Medical Device Access and Innovation Protection Act; S.J. RES.8; S.CON.RES.8

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 45, To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010 H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 781, Medicare Identity Theft Prevention Act of 2013 H.R. 903 / S. 399, American Job Protection Act H.R. 1248 / S. 610, Family Health Care Flexibility Act H.R. 1254, Auto Enroll Repeal Act H.R. 1295, Medical Device Tax Elimination Act H.R. 1558 / S. 24, Small Business Health Relief Act of 2013 H.R. 1735, In It All Together Act H.R. 1780, To provide that the only health plans that the Federal Government may make available to the President, Vice President, Members of Congress, and Federal employees are those created under the Patient Protection and Affordable Care Act or offered through a health insurance exchange H.R. 2575, Save American Workers Act H.R. 2667, Authority for Mandate Delay Act H.R. 2668, Fairness for American Families Act H.R. 2674, Job Creation Act of 2013 H.R. 2835 / S. 1647, Restoring Access to Medication Act of 2013 H.R. 2925, Strengthening Medicare Anti-Fraud Measures Act of 2013 H.R. 2988 / S. 701 / S. 1188, Forty Hours Is Full Time Act of 2013 H.R. 3077, TELE-MED Act of 2013 H.R. 3121, American Health Care Reform Act of 2013 H.R. 3124, Investing in Permanency for Youth in Foster Care Act H.R. 3204, Drug Quality and Security Act H.R. 3367, To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015 H.R. 3419, Small Business Fairness in Obamacare Act H.R. 3462 / S. 1735, Self-Insurance Protection Act H.R. 4118, SIMPLE Fairness Act H.R. 4160, Keep the Promise to Seniors Act of 2014 H.R. 4302, Protecting Access to Medicare Act of 2014 H.R. 4414, Expatriate Health Coverage Clarification Act of 2014 S. 232, Medical Device Access and Innovation Protection Act S. 603, Jobs and Premium Protection Act S. 612, Social Security Number Protection Act of 2011 S. 1031, Family and Retirement Health Investment Act of 2013 S. 1488, A bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes S. 1647, Restoring Access to Medication Act Proposed Regulation on the Patient Protection and Affordable Care Act: standards related to Essential Health Benefits, Actuarial Value, and Accreditation (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts. 147, 155, 156) Proposed Regulation on the Health Insurance Market Rules: Rate Review (77 Fed. Reg. 70,584-70,617, November 26, 2012) (to be codified at 45 C.F.R. pts. 144, 147, 150) Proposed Regulation on the HHS Notice of Benefit and Payment Parameters for 2014 (77 Fed. Reg. 73,118-73,218, December 7, 2012) (to be codified at 45 C.F.R. pts. 153, 155, 156, 157, 158) Proposed Regulation on the Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts. 147, 155, 156) Proposed Regulation on Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes for Medicaid and Exchange Eligibility Appeals and Other Provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing (78 Fed. Reg. 4,594-4,724, January 22, 2013) (to be codified at 42 C.F.R. pts. 430, 431, 433, 435, 440, 447, 457) Proposed Regulation on Incentives for Nondiscriminatory Wellness Programs in Group Health Plans (77 Fed. Reg. 70,620-70,642, November 26, 2012) (to be codified at 26 C.F.R. pt. 54) Proposed Regulation on Shared Responsibility for Employers Regarding Health Coverage (78 Fed. Reg. 218-253, January 2, 2013) (to be codified at 26 C.F.R. pts. 1, 54, 301) Proposed Rule on Information Reporting of Minimum Essential Coverage (78 Fed. Reg. 54,986-54,996, September 9, 2013) (to be codified at 26 C.F.R. pts. 1, 301) Proposed Rule on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (78 Fed. Reg. 54,996-55,013, September 9, 2013) (to be codified at 26 C.F.R. pt. 301) Proposed Rule regarding the Establishment of Exchanges and Qualified Health Plans: Small Business Health Options Program (78 Fed. Reg. 15,553-15,558, March 11, 2013) (to be codified at 45 C.F.R. pts. 155, 156) Interim Final Rule on Procedures for the Handling of Retaliation Complaints under Section 1558 of the Affordable Care Act (78 Fed. Reg. 13,222-13,236, February 27, 2013) (to be codified at 29 C.F.R. pt. 1984) Response to the Department of Labors document FAQs about Affordable Care Act Implementation Part XI issued on January 24, 2013, regarding the Patient Protection and Affordable Care Act, on the Legality of Employer Subsidies for Individual Health Insurance Proposed Rule on the Health Insurance Providers Fee (78 Fed. Reg. 14,034-14,046, March 4, 2013) (to be codified at 26 C.F.R. pt. 57) Proposed Rule on The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers (78 Fed. Reg. 19,950-19,977, April 2, 2013) (to be codified at 26 C.F.R. pt. 1) Proposed Rule on Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit (78 Fed. Reg. 25,909-25,916, May 3, 2013) (to be codified at 26 C.F.R. pt. 1) Proposed Rule on Federal Employees Health Benefits Program: Members of Congress and Congressional Staff (78 Fed. Reg. 48,337-48,339, August 8, 2013) (to be codified at 5 C.F.R. pt. 890) Proposed Rule on HHS Notice of Benefit and Payment Parameters for 2015 (78 Fed. Reg. 72,322-72,392, December 2, 2013) (to be codified at 45 C.F.R. pts. 144, 147, 153, 155, 156) Proposed Rule on Amendments to Excepted Benefits (78 Fed. Reg. 77,632-77,642, December 24, 2013) (to be codified at 29 C.F.R. pt. 2590) Draft 2015 Letter to Issuers in the Federally-facilitated Marketplace (issued on February 4, 2014, from the Center for Consumer Information and Insurance Oversight, Centers for Medicare and Medicaid Services) Proposed Rule on Contract Year 2015 Policy and Technical Changes to the Medicare Advantage and the Medicare Prescription Drug Program (79 Fed. Reg. 1,918-2,073, January 10, 2014) (to be codified at 42 C.F.R. pts. 409, 417, 422 et. al.) Proposed Rule on Administrative Simplification: Certification of Compliance for Health Plans (79 Fed. Reg. 298-324, January 2, 2014) (to be codified at 45 C.F.R. pts. 160, 162) Proposed Rule on Exchange and Insurance Market Standards for 2015 and Beyond (79 Fed. Reg. 15,808-15,879, March 21, 2014) (to be codified at 45 C.F.R. pts. 146, 147, 148 et al.) Proposed Rule on Ninety-Day Waiting Period Limitation (79 Fed. Reg. 10,320-10,325, February 24, 2014) (to be codified at 29 C.F.R. pt. 2590; 45 C.F.R. pt. 147; and 26 C.F.R. pt. 54) Proposed Rule on Minimum Essential Coverage and Other Rules Regarding Shared Responsibility Payment for Individuals (79 Fed. Reg. 4,302-4,308, January 27, 2014) (to be codified at 26 C.F.R. pt. 1) Draft Guidance Notices on Self-Monitoring Blood Glucose Test Systems for Over-the-Counter Use (79 Fed. Reg. 829-830, January 7, 2014) Statement for the Record in Response to a Notice of Meeting on Employee Welfare and Pension Benefit Plans (79 Fed. Reg. 28,555-28,556, May 16, 2014) Various issues relating to the Patient Protection and Affordable Care Act (P.L. 111-148), including implementation of regulatory process, legislative corrections, coverage, financing, delivery reform, 1099 reporting, Grandfathering, HSA and FSA changes, CMS claims database, IPAB, CLASS program, employer mandate, reporting requirements, medical loss ratio, medical malpractice reform, exchanges, the impact on small business, the Small Business Tax Credit, caps on compensation deductibility required under section 9014, incompleteness or inaccuracy of cost impact analyses, lack of quantified benefit analysis, and need for empirical data sources on which to base costs and benefits; the Health Care and Education Affordability Reconciliation Act of 2010 (P.L. 111-152), including regulatory process and legislative corrections to the ERISA preemption, the impact on small business, the small business tax credit, insurance coverage, financing, delivery reform; changes to Medicare Advantage and Medicare Prescription Drug (Part D) programs including rebates and non-interference with prescription drug prices; entitlement reform; health information technology

Client expense: $21,610,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), 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 Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), 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. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office

HR 523,HR 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232 - Medical Device Access and Innovation Protection Act - repeals the 2.3% excise tax medical devices H.R. 523 - Protect Medical Innovation Act - repeals the 2.3% excise tax medical devices H.R. 905 - Research and Development Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, (2) increase the rate of the alternative simplified research tax credit H.R. 1295 - Medical Device Tax Elimination Act - Extends and enhances R&P tax credit H.R. 905 - Research and Develpment Tax Credit Extension Act of 2013 Comprehensive/Corporate tax reform Chairman's W&M Discussion Draft - Including lower corporate tax rate, research credit transition and base erosion Tax Reform Act of 2014 - A comprehensive bill to reform the nation's tax system. Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act - A bill to extend a number of lapsed tax provision.

Client expense: $450,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1295 - Medical Device Tax Elimination Act H.R. 1527 - Student Loan Interest Deduction Act of 2013

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 31/HR 434 - Internet Tax Freedom Act (provisions related to taxation on Internet access and electronic commerce); S 151 - Restoring America's Competitiveness in Enterprise (RACE) Act of 2013 (provisions related to the corporate tax rate); S 213 - Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 268 - CUT Loopholes Act (provisions related to tax treatment of controlled foreign corporations); S 250 - Corporate Tax Dodging Prevention Act (provisions related to tax treatment of controlled foreign corporations); S 743/HR 684 - Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309 - Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S. 1364 - Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S. 1431 - Internet Tax Freedom Act (provisions related to taxation of Internet Service Providers; S. 1645/HR 1295 - Medical Device Tax Elimination Act (provisions related to the excise tax on medical devices); S Amendment 578 to S Con Res 8 - To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws (provisions related to sales tax); S Amendment 581 to S Con Res 8 - To exempt remote sales of business inputs (provisions related to sales tax); H.R. 434/S. 31 - Internet Tax Freedom Act (provisions related to taxation on Internet Access and electronic commerce); HR 694 - Corporate Tax Fairness Act (provisions related to tax treatment of controlled foreign corporations); HR 905 - Research and Development Tax Credit Extension Act of 2013 (provisions related to extending the research credit); H Con Res 25 - Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 (provisions related to the corporate tax rate); HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); and H.R. 3086 - Permanent Internet Tax Freedom Act (provisions related to taxation on Internet Service Providers.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1295, Medical Device Tax Elimination Act, H.R. 523 Protect Medical Innovation Act, S. Con. Res 8, Amendment 297. Proposals regarding R&D Tax Credits, CFC Look Through. Proposals to reform domestic and international tax structures.

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination ActH.R. 1527 Student Loan Interest Deduction Act of 2013 S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Tax Exempt Status for Indian Health Service Loan Repayments Taxation of Small Business: Section 179 Deduction Taxation of Pass-through Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA), White House Office

H.R. 45, To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010 H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 781, Medicare Identity Theft Prevention Act of 2013 H.R. 903 / S. 399, American Job Protection Act H.R. 1248 / S. 610, Family Health Care Flexibility Act H.R. 1254, Auto Enroll Repeal Act H.R. 1295, Medical Device Tax Elimination Act H.R. 1558 / S. 24, Small Business Health Relief Act of 2013 H.R. 1735, In It All Together Act H.R. 1780, To provide that the only health plans that the Federal Government may make available to the President, Vice President, Members of Congress, and Federal employees are those created under the Patient Protection and Affordable Care Act or offered through a health insurance exchange H.R. 2575, Save American Workers Act H.R. 2667, Authority for Mandate Delay Act H.R. 2668, Fairness for American Families Act H.R. 2674, Job Creation Act of 2013 H.R. 2835 / S. 1647, Restoring Access to Medication Act of 2013 H.R. 2925, Strengthening Medicare Anti-Fraud Measures Act of 2013 H.R. 2988 / S. 701 / S. 1188, Forty Hours Is Full Time Act of 2013 H.R. 3121, American Health Care Reform Act of 2013 H.R. 3124, Investing in Permanency for Youth in Foster Care Act H.R. 3204, Drug Quality and Security Act H.R. 3367, To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015 H.R. 3419, Small Business Fairness in Obamacare Act H.R. 3462 / S. 1735, Self-Insurance Protection Act H.R. 3541 / S. 1726, Obamacare Taxpayer Bailout Prevention Act H.R. 3812, No Bailouts for Insurance Industry Act of 2014 H.R. 4118, SIMPLE Fairness Act H.R. 4160, Keep the Promise to Seniors Act of 2014 H.R. 4302, Protecting Access to Medicare Act of 2014, including provisions relating to section 213 S. 232, Medical Device Access and Innovation Protection Act S. 603, Jobs and Premium Protection Act S. 612, Social Security Number Protection Act of 2011 S. 1031, Family and Retirement Health Investment Act of 2013 S. 1488, A bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes Proposed Regulation on the Patient Protection and Affordable Care Act; standards related to Essential Health Benefits, Actuarial Value, and Accreditation, (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts 147, 155, and 156) Proposed Regulation on the Health Insurance Market Rules; Rate Review (77 Fed. Reg. 70,584-70,617, November 26, 2012) (to be codified at 45 C.F.R. pts 144, 147, and 150) Proposed Regulation on the HHS Notice of Benefit and Payment Parameters for 2014 (77 Fed. Reg. 73,118-73,218, December 7, 2012) (to be codified at 45 C.F.R. pts 153, 155, 156, 157 and 158) Proposed Regulation on the Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation, (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts 147, 155, and 156) Proposed Regulation on Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes for Medicaid and Exchange Eligibility Appeals and Other Provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing ( 78 Fed. Reg. 4,594-4,724, January 22, 2013) (to be codified at 42 C.F.R. pts 430, 431, 433, 435, 440, 447, and 457) Proposed Regulation on Incentives for Nondiscriminatory Wellness Programs in Group Health Plans, (77 Fed. Reg. 70,620-70,642, November 26, 2012) (to be codified at 26 C.F.R. pt 54) Proposed Regulation on Shared Responsibility for Employers Regarding Health Coverage, (78 Fed. Reg. 218-253, January 2, 2013) (to be codified at 26 C.F.R. pts 1, 54 and 301) Proposed Rule on Information Reporting of Minimum Essential Coverage, (78 Fed. Reg. 54,986-54,996, September 9, 2013) (to be codified at 26 C.F.R. pts 1 and 301) Proposed Rule on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans, (78 Fed. Reg. 54,996-55,013, September 9, 2013) (to be codified at 26 C.F.R. pt 301) Proposed Rule regarding the Establishment of Exchanges and Qualified Health Plans; Small Business Health Options Program, (78 Fed. Reg. 15,553-15,558, March 11, 2013) (to be codified at 45 C.F.R. pts 155 and 156) Interim Final Rule on Procedures for the Handling of Retaliation Complaints under Section 1558 of the Affordable Care Act, (78 Fed. Reg. 13,222-13,236, February 27, 2013) (to be codified at 29 C.F.R. pt 1984) Response to the Department of Labors document FAQs about Affordable Care Act Implementation Part XI issued on January 24, 2013, regarding the Patient Protection and Affordable Care Act, on the Legality of Employer Subsidies for Individual Health Insurance Comments for the Record on the Equal Employment Opportunity Commissions public meeting on Wellness Programs under Federal Equal Employment Opportunity Laws, held on May 8, 2013 Proposed Rule on the Health Insurance Providers Fee, (78 Fed. Reg. 14,034-14,046, March 4, 2013) (to be codified at 26 C.F.R. pt 57) Proposed Rule on The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers, (78 Fed. Reg. 19,950-19,977, April 2, 2013) (to be codified at 26 C.F.R. pt 1) Proposed Rule on Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit, (78 Fed. Reg. 25,909-25,916, May 3, 2013) (to be codified at 26 C.F.R. pt 1) Proposed Rule on Federal Employees Health Benefits Program: Members of Congress and Congressional Staff, (78 Fed. Reg. 48,337-48,339, August 8, 2013) (to be codified at 5 C.F.R. pt 890) Proposed Rule on HHS Notice of Benefit and Payment Parameters for 2015, (78 Fed. Reg. 72,322-72,392, December 2, 2013) (to be codified at 45 C.F.R. pts 144, 147, 153, 155, and 156). Proposed Rule on Amendments to Excepted Benefits, (78 Fed. Reg. 77,632-77,642, December 24, 2013) (to be codified at 29 C.F.R. pt 2590) Draft 2015 Letter to Issuers in the Federally-facilitated Marketplace (issued on February 4, 2014, from the Center for Consumer Information and Insurance Oversight, Centers for Medicare and Medicaid Services) Proposed Rule on Contract Year 2015 Policy and Technical Changes to the Medicare Advantage and the Medicare Prescription Drug Program, (79 Fed. Reg. 1918-2073, January 10, 2014) (to be codified at 42 C.F.R. pts 409, 417, 422 et. al.) Various issues relating to proposed and final regulations (HHS and IRS) implementing provisions of the Patient Protection and Affordable Care Act (P.L. 111-148), including implementation of regulatory process, legislative corrections, insurance coverage, financing, delivery reform, 1099 reporting, grandfathering, HSA and FSA changes, CMS claims database, IPAB, CLASS program, employer mandate, medical loss ratio, full time worker definition, 30 hour work week, reporting requirements, medical malpractice reform, exchanges, incompleteness or inaccuracy of cost impact analyses, lack of quantified benefit analysis, need for empirical data sources on which to base costs and benefits, the impact on small business, the Small Business Tax Credit, caps on compensation deductibility required under section 9014, repeal of risk mitigation programs including the risk corridor transitional reinsurance and risk adjustment programs; changes to Medicare Advantage; Medicare Part D including rebates and non-interference with prescription drug prices; entitlement reform; regulatory process and legislative corrections to Health Care and Education Affordability Reconciliation Act of 2010 (P.L. 111-152), including ERISA preemption and the impact on small business

Client expense: $18,960,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), 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 Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), 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), 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

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions.HR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Act, provisions related to taxation on internet service providers Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation The Tax Reform Act of 2014, provisions related to the corporate tax rate

Client expense: $3,670,000 · Firm income: Not reported

Government targets: Federal Highway Administration (FHA), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

HR 523,HR 1295, S. 232 bills related to the Medical Device Excise Tax S. 1658 Start Up Jobs and Innovation Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232/HR 1295 Medical Device Access and Innovation Protection Act: would repeal the medical device tax as part of the ACA; S. Con Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013

Client expense: $481,139 · Firm income: Not reported

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 1295 - Medical Device Tax Elimination Act H.R. 1527 - Student Loan Interest Deduction Act of 2013

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232 - Medical Device Access and Innovation Protection Act - repeals the 2.3% excise tax medical devices H.R. 523 - Protect Medical Innovation Act - repeals the 2.3% excise tax medical devices H.R. 905 - Research and Development Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, (2) increase the rate of the alternative simplified research tax credit H.R. 1295 - Medical Device Tax Elimination Act - Extends and enhances R&P tax credit H.R. 905 - Research and Development Tax Credit Extension Act of 2013 Comprehensive/Corporate tax reform Chairman's W&M Discussion Draft - Including lower corporate tax rate, research credit transition and base erosion Tax Reform Act of 2014 - A comprehensive bill to reform the nations' tax system. Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act. - A bill to extend a number of lapsed tax provisions.

Client expense: $450,489 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to the medical device tax; H.R. 523, Protect Medical Innovation Act of 2013; H.R. 1295, Medical Device Tax Elimination Act; S. 232, Medical Device Access and Innovation Protection Act; S.J. RES.8; S.CON.RES.8

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.232/HR 1295 Medical Device Access and Innovation Protection Act: would appeal the medical device tax as part of the ACA; S. Con Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013 Taxation of carried interest; capital gains tax policy; energy tax extenders; Energy Innovation Tax; Ways and Means "partnership" tax reform discussion draft; Senate Finance tax discussion drafts.

Client expense: $514,107 · Firm income: Not reported

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

S 31/HR 434 - Internet Tax Freedom Act (provisions related to taxation on Internet access and electronic commerce); S 151 - Restoring America's Competitiveness in Enterprise (RACE) Act of 2013 (provisions related to the corporate tax rate); S 213 - Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 268 - CUT Loopholes Act (provisions related to tax treatment of controlled foreign corporations); S 250 - Corporate Tax Dodging Prevention Act (provisions related to tax treatment of controlled foreign corporations); S 743/HR 684 - Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309 - Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S. 1364 - Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S. 1431 - Internet Tax Freedom Act (provisions related to taxation of Internet Service Providers; S Amendment 578 to S Con Res 8 - To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws (provisions related to sales tax); S Amendment 581 to S Con Res 8 - To exempt remote sales of business inputs (provisions related to sales tax); H.R. 434/S. 31 - Internet Tax Freedom Act (provisions related to taxation on Internet Access and electronic commerce); HR 694 - Corporate Tax Fairness Act (provisions related to tax treatment of controlled foreign corporations); HR 905 - Research and Development Tax Credit Extension Act of 2013 (provisions related to extending the research credit); H Con Res 25 - Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 (provisions related to the corporate tax rate); HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); HR 1295 - Medical Device Tax Elimination Act (provisions related to the excise tax on medical devices); and H.R. 3086 - Permanent Internet Tax Freedom Act (provisions related to taxation on Internet Service Providers).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 31/HR 434 - Internet Tax Freedom Act (provisions related to taxation on Internet access and electronic commerce); S 151 - Restoring America's Competitiveness in Enterprise (RACE) Act of 2013 (provisions related to the corporate tax rate); S 213 - Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 268 - CUT Loopholes Act (provisions related to tax treatment of controlled foreign corporations); S 250 - Corporate Tax Dodging Prevention Act (provisions related to tax treatment of controlled foreign corporations); S 743/HR 684 - Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309 - Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S. 1364 - Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S. 1431 - Internet Tax Freedom Act (provisions related to taxation of Internet Service Providers; S Amendment 578 to S Con Res 8 - To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws (provisions related to sales tax); S Amendment 581 to S Con Res 8 - To exempt remote sales of business inputs (provisions related to sales tax); H.R. 434/S. 31 - Internet Tax Freedom Act (provisions related to taxation on Internet Access and electronic commerce); HR 694 - Corporate Tax Fairness Act (provisions related to tax treatment of controlled foreign corporations); HR 905 - Research and Development Tax Credit Extension Act of 2013 (provisions related to extending the research credit); H Con Res 25 - Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 (provisions related to the corporate tax rate); HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); HR 1295 - Medical Device Tax Elimination Act (provisions related to the excise tax on medical devices); and H.R. 3086 - Permanent Internet Tax Freedom Act (provisions related to taxation on Internet Service Providers.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE