To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

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. 2054/S. 991, to amend the Internal Revenue Code of 1986 by altering the tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent companies; includes provisions in Administration's 2015 Budget Proposal; and Senate Finance staff discussion draft on international taxation. H.R. 1, Tax Reform Act of 2014. Proposals to alter tax treatment of U.S. subsidiaries of foreign parent corporations specific to foreign affiliated reinsurance, including issues related to tax extenders, Highway Trust Fund and corporate tax reform discussions. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to insurance and individual/corporate rates. Discussions related to inversion as it concerns implications for foreign subsidiaries.

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

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), SENATE, Treasury, Dept of

Tax treatment of Property and Casualty Insurance and Reinsurance, including H.R. 2054, 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. 991, 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; the Administration's FY Budget Proposals; Senate Finance Committee discussion drafts; and H.R. 1, Tax Reform Act of 2014.

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

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

Corporate Tax Reform - Extenders (Active Financing); Territorial Tax President's Budget - Tax Implications Issues Dealing with Domestic Partner / Tax ParityDiscussion Draft - Tax Reform Act of 2014 Any potential bills to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. H.R. 2054 / S. 991 - 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. 2260 - Expiring Provisions Improvement Reform and Efficiency (ESPIRE) Act of 2014 H.R. 5528 - Tax Technical Corrections Act of 2014 H.R. 1 - Tax Reform Act of 2014 (all sections of full text) H.R. 5771 - Tax Prevention Act of 2014 (all sections of full text)

Client expense: $723,851 · Firm income: Not reported

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

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 2054, S. 991 Issues related to comprehensive tax reform

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

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

Tax issues including taxation of insurance products and companies and tax treatment of derivatives H.R. 1129 - Mobile Workforce State Income Tax Simplification Act - all provisions S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 - all provisions Administration FY2014 Budget Proposal - dividends received deduction and other revenue provisions Administration FY2015 Budget Proposal - dividends received deduction and other revenue provisions Senate Finance Tax Reform Options Papers - provisions on taxation of insurance products and companies House Ways and Means Tax Reform Draft - Tax Reform Act of 2014 - provisions on taxation of insurance products and companies House Ways and Means Financial Products Discussion Draft - provisions on taxation of insurance products and companies Senate Finance tax reform discussions and request for input - provisions on taxation of insurance products and companies H.R. 2054 - 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. 991 - 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 Senate Finance Tax Reform Discussion drafts - Related-party reinsurance and Social Security Death Master File provisions H.R. 1960- National Defense Authorization Act for fiscal Year 2014 House Ways & Means Tax Reform Act of 2014- discussion draft H.R. 1- Tax Reform Act of 2014

Client expense: $370,000 · Firm income: Not reported

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

Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: capital loss rule temporary relief; STOLI: Benefits of current tax treatment for life insurance and retirement products. (not in legislative form) Obama Administration's proposals on COLI and SADRD (not yet in legislative form) H Con Res 25-Establishing the budget of the United States Government-Sets forth the congressional budget for FY2014, including FY2014-FY2023 for-tax treatment of life insurance products The Good Samaritan Tax Incentive-"Good Samaritan Hunger Relief Tax Incentive Extension Act" Proposal to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory (not in bill form) Con Res 12-"Concurrent resolution expressing the sense of the Congress that our 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 Con Res 8 Establishing the budget of the United States Government-setsa forth the congressional budget for FY2014, including FY2014-FY2023 for-tax treatment of life insurance products Congressional activity surrounding the Administration's FY2015 budget HR 2241-"Disaster Savings Relief and Resilient Construction Act of 2013" provides a tax crfedit to homeowners and building owners who use resilient construction techniques when building and renovation of home and aacommercial structures in federally declared disaster areas Efforts top treform the tax code in both the House (Ways and Means Committee) Senate (Finance Committee) HH J Res 59-"Bipartisan Budget Agreement"-Provisions Relating to Death Master File (DMF) and PBGC Pemium Increase "The Tax Reform Act of 2014"- provisions relating to the tax treatment of insurance companies and products HR 2054-Non-Taxed Reinsurance Pemiums Paid to Affiliates S 2260-Expiring Provisions Improvement Act, Reform, and Efficiency (EXPIRE) Act of 2014-Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual anad business taxpayers and energy sector HR 4438-American Research and Competitiveness Act of 2014-to amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit HR 4619-Permanent IRA Charitable Contribution Act of 2014-Amends the Internal Revenue Code to make permanent the exclusion from gross income distribution from individual accounts (IRAs) for charitable purposes HR 3134-Charitable Giving Extension Act-Amends the Internal Revenue Code to allow and individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year,to treat such contribution aas made in such taxable year Comp Tax Reform Discussion Draft HR647/S 313-"ABLE ACT of 2013"-would create a tax-free savings account for people with disabilities HR 5771-Tax Increase Prevention Act of 2014-Amends the Internal Revenue Code to extend certain expiring tax provisions relatging to individuals, businesses , and the energy sector

Client expense: $860,000 · 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), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

Misc. tax issues including foreign reinsurance and other corporate tax matters; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1554 (Doggett); HR 1555 (Doggett); HR 1 (Camp). HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1554 (Doggett); HR 1555 (Doggett); HR 1 (Camp). HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: SENATE

Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); HR 1554 (Doggett); HR 1555 (Doggett); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1 (Camp). HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 8 American Taxpayer Relief Act, P.L. 112-240 (All provisions) S. 1183 & H.R. 2429 Death Tax Repeal Act of 2013 (All provisions) H.R. 2054 & S. 991 A bill to modify the taxation of reinsurance through non-taxed affiliates (All provisions) Draft: Dave Camp Tax Reform Proposal (All provisions)

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

Government targets: Agriculture, Dept of (USDA), Federal Emergency Management Agency (FEMA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing: HR 240, HR 2054, HR 3370, S991, the President's Fiscal Year 2015 Budget Proposal

Client expense: $120,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing: HR 240, HR 2054, HR 3370, S991, the President's Fiscal Year 2015 Budget Proposal

Client expense: $120,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

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.Proposals to alter tax treatment of U.S. subsidiaries of foreign parent corporations specific to foreign affiliated reinsurance, including issues related to tax extenders, Highway Trust Fund and corporate tax reform discussions. H.R. 2054/S. 991, to amend the Internal Revenue Code of 1986 by altering the tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent companies; includes provisions in Administration's 2014 Budget Proposal; and Senate Finance staff discussion draft on international taxation. Camp staff discussion draft inclusion of foreign affiliated reinsurance. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to insurance and individual/corporate rates. Discussions related to inversion as it concerns implications for foreign subsidiaries.

Client expense: $400,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Tax treatment of Property and Casualty Insurance and Reinsurance, including H.R. 2054, 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. 991, 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; the Administration's FY Budget Proposals; Senate Finance Committee discussion drafts; and Ways and Means Chairman's Discussion Draft on Comprehensive Tax Reform.

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

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

Corporate Tax Reform - Extenders (Active Financing); Territorial Tax President's Budget - Tax Implications Issues dealing with Domestic Partner / Tax parityDiscussion Draft - Tax Reform Act of 2014 Any potential bills to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. H.R. 2054 / S. 991 - 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. 2260 - Expiring Provisions Improvement Reform and Efficiency (ESPIRE) Act of 2014 H.R. 5528 - Tax Technical Corrections Act of 2014

Client expense: $632,936 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2054 & S. 991 -- Taxation of reinsurance

Client expense: Not reported · Firm income: Not reported

HR 2054 & S 991 -- taxation of reinsurance

Client expense: Not reported · Firm income: Not reported

Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement products. (not yet in legislative form) Obama Administration's proposals on COLI and SA DRD (not yet in legislative form) H Con Res 25 Establishing the budget of the United States Government-Sets forth the congressional budget for FY2014, including FY2014-FY2023 for -tax treatment of life insurance products The Good Samaritan Tax Incentive - "Good Samaritan Hunger Relief Tax Incentive Extension Act" Proposal to amend the Internal revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory (not in bill form) Con. Res. 12-"Concurrent rersolution 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"-Exprersses sense of the Congress regarding tax incentives for retirement savings S Con Res 8 Establishing the budget of the United States Government-Sets forth the congressional budget for FY2014, including FY2014-FY2023 for -taxtreatment of life insurance products Congressional activity surrounding the Administration's FY2015 budget HR 2241-"Disaster Savings aand Resilient Construction Act of 2013" provides a tax credit to homeowners and building owners who use resilient construction techniques when building and renovation home and commercial structures in federally declared disaster areas Efforts to reform the tax code in both the House (Ways and Means Committee) and Senate (Finance Committee) H J Res 59-"Bipartisan Budget Agreement"-Provisions Relating to Death Master File (DMF) and PBGC Premium Increase "The Tax Reform Act of 2014"-provisions relating to the tax treatment of insurance companies and products HR 2054-Non-Taxed Reinsurance Premiums Paid to Affiliates S 2260- Expiring Provisions Improvement Act, Reform, and Efficiency (EXPIRE) Act of 2014-Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and energy sector HR 4438- American Research and Competitiveness Act of 2014-to amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit HR 4619-Permanent IRA Charitable Contribution Act of 2104-Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual accounts (IRAs) for charitable purposes HR 3134-Charitable Giving Extension Act-Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, to treat such contribution as made in such taxable year Comp Tax Reform Discussion Draft HR 647/S 313-"ABLE ACT of 2013" - would create a tax-free savings account for people with disabilities

Client expense: $1,000,000 · 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)

Tax issues including taxation of insurance products and companies and tax treatment of derivatives H.R. 1129 - Mobile Workforce State Income Tax Simplification Act - all provisions S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 - all provisions Administration FY2014 Budget Proposal - dividends received deduction and other revenue provisions Administration FY2015 Budget Proposal - dividends received deduction and other revenue provisions Senate Finance Tax Reform Options Papers - provisions on taxation of insurance products and companies House Ways and Means Tax Reform Draft - Tax Reform Act of 2014 - provisions on taxation of insurance products and companies House Ways and Means Financial Products Discussion Draft - provisions on taxation of insurance products and companies Senate Finance tax reform discussions and request for input - provisions on taxation of insurance products and companies H.R. 2054 - 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. 991 - 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 Senate Finance Tax Reform Discussion drafts - Related-party reinsurance and Social Security Death Master File provisions H.R. 1960- National Defense Authorization Act for fiscal Year 2014 House Ways & Means Tax Reform Act of 2014- discussion draft

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

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

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 2054, S. 991 Proposal to disallow the deferral of overseas income Issues related to comprehensive tax reform Tax Reform Act of 2014

Client expense: $790,000 · Firm income: Not reported

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

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 2054, S. 991 Proposal to disallow the deferral of overseas income Issues related to comprehensive tax reform Tax Reform Act of 2014

Client expense: $290,000 · Firm income: Not reported

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

Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1554 (Doggett); HR 1555 (Doggett); Camp Tax Reform Discussion Draft. HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1554 (Doggett); HR 1555 (Doggett); Camp Tax Reform Discussion Draft. HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); HR 1554 (Doggett); HR 1555 (Doggett); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); Camp Tax Reform Discussion Draft. HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 8 American Taxpayer Relieve Act, P.L. 112-240 (All Provisions) S. 1183 & H.R. 2429 Death Tax Repeal Act of 2013 (All Provisions) H.R. 2054 & S. 991 A bill to modify the taxation of reinsurance through non-taxed affiliates (All Provisions) Draft: Dave Camp Tax Reform Proposal (All Provisions)

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

Government targets: Agriculture, Dept of (USDA), Federal Emergency Management Agency (FEMA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Capital standards for insurers; H.R. 4871, TRIA Reform Act of 2014; S.2244, Terrorism Risk Insurance Program Reauthorization Act of 2014; H.R.2054, To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; S.991, A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies though reinsurance with non-taxed affiliates; Nonbank SIFI designations

Client expense: Not reported · Firm income: Not reported

Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing: HR 240, HR 2054, HR 3370, S991, the President's Fiscal Year 2015 Budget Proposal

Client expense: $120,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing: HR 240, HR 2054, HR 3370, S991, the President's Fiscal Year 2015 Budget Proposal

Client expense: $120,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

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.Proposals to alter tax treatment of U.S. subsidiaries of foreign parent corporations specific to foreign affiliated reinsurance, including, fiscal, issues related to tax extenders and longer tax reform discussions. H.R. 2054/S. 991, to amend the Internal Revenue Code of 1986 by altering the tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent companies; includes provisions in Administration's 2014 Budget Proposal; and Senate Finance staff discussion draft on international taxation. Camp staff discussion draft inclusion of foreign affiliated reinsurance. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to insurance and individual/corporate rates.

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Oceanic & Atmospheric Administration (NOAA), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Tax treatment of Property and Casualty Insurance and Reinsurance, including H.R. 2054, 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. 991, 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; the Administration's FY Budget Proposals; Senate Finance Committee discussion drafts; and Ways and Means Chairman's Discussion Draft on Comprehensive Tax Reform.

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

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

Corporate Tax Reform - Extenders (Active Financing); Territorial Tax President's Budget Tax Implications Issues dealing with Domestic Partner / Tax Parity Discussion Draft - Tax Reform Act of 2014Any potential bills to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. H.R. 2054 / S. 991 - 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. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014

Client expense: $1,155,151 · Firm income: Not reported

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

H.R. 4679/S. 2360, Stop Corporate Inversions Act of 2014; H.R. 2054/S. 991, A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; Potential tax reform legislation.

Client expense: Not reported · Firm income: Not reported

Proposal to alter tax treatment of affiliate reinsurance transactions - HR 2054, S. 991 Proposal to disallow the deferral of overseas income Issues related to comprehensive tax reform Tax Reform Act of 2014

Client expense: $760,000 · Firm income: Not reported

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

Tax issues including taxation of insurance products and companies and tax treatment of derivatives H.R. 1129 - Mobile Workforce State Income Tax Simplification Act - all provisions S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 - all provisions Administration FY2014 Budget Proposal - dividends received deduction and other revenue provisions Administration FY2015 Budget Proposal - dividends received deduction and other revenue provisions Senate Finance Tax Reform Options Papers - provisions on taxation of insurance products and companies House Ways and Means Tax Reform Draft - Tax Reform Act of 2014 - provisions on taxation of insurance products and companies House Ways and Means Financial Products Discussion Draft - provisions on taxation of insurance products and companies Senate Finance tax reform discussions and request for input - provisions on taxation of insurance products and companies H.R. 2054 - 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. 991 - 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 Senate Finance Tax Reform Discussion drafts - Related-party reinsurance and Social Security Death Master File provisions H.R. 1960- National Defense Authorization Act for fiscal Year 2014 House Ways & Means Tax Reform Act of 2014- discussion draft

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

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

Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1554 (Doggett); HR 1555 (Doggett); Camp Tax Reform Discussion Draft. HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); HR 1554 (Doggett); HR 1555 (Doggett); Camp Tax Reform Discussion Draft. HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2015 Budget Proposal; HR 2054 (Neal); HR 1554 (Doggett); HR 1555 (Doggett); S 991 (Menendez); S 268 (Levin); S 1533 (Levin); Camp Tax Reform Discussion Draft. HR 4985 (Van Hollen), HR 4679 (Levin) and S 2360 (Levin).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement products. (not yet in legislative form) Obama Administration's proposals on COLI and SA DRD (not yet in legislative form)H Con Res 25 Establishing the budget of the United States Government - Sets forth the congressional budget for FY2014, including FY2014-FY2023 for - tax treatment of life insurance products The Good Samaritan Tax Incentive - "Good Samaritan Hunger Relief Tax Incentive Extension Act" Proposal to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory (not in bill form) S. Con. Res. 12 - "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 Con Res 8 Establishing the budget of the United States Government - Sets forth the congressional budget for FY2014, including FY2014-FY2023 for - tax treatment of life insurance products Congressional activity surrounding the Administration's FY2015 budget Efforts to reform the tax code in both the House (Ways and Means Committee) and Senate (Finance Committee) HR 2241- "Disaster Savings and Resilient Construction Act of 2013" Provides a tax credit to homeowners and building owners who use resilient construction techniques when building and renovating home and commercial structures in federally declared disaster areas H J Res 59 - "Bipartisan Budget Agreement"-Provisions Relating to Death Master File (DMF) and PBGC Premium Increase "The Tax Reform Act of 2014"-provisions relating to the tax treatment of insurance companies and products HR 2054-Non-Taxed Reinsurance Premiums Paid to Affiliates S 2260 - Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014-Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and energy sector HR 4438 - American Research and Competitiveness Act of 2014-to amend the Internal Revenue Code of 1986 to simplfy and make permanent the research credit HR 4619 - Permanent IRA Charitable Contribution Act of 2014-Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts (IRAs) for charitable purposes. HR 3134 - Charitable Giving Extension Act-Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for that taxable year, to treat such contribution as made in such taxable year

Client expense: $1,040,000 · 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)

H.R. 8 American Taxpayer Relieve Act, P.L. 112-240 (All provisions) S. 1183 & H.R. 2429 Death Tax Repeal Act of 2013 (All Provisions) H.R. 2054 & S. 991, A bill to modify the taxation of reinsurance through non-taxed affiliates. (All Provisions) Rep. Dave Camp Tax Reform Draft (All Provisions)

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

Government targets: Agriculture, Dept of (USDA), Federal Emergency Management Agency (FEMA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

S991 and HR 2054, legislation that would deny a deduction for reinsurance premiums paid to a foreign affiliate.

Client expense: Not reported · Firm income: $5,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

legislation that would deny a deduction for reinsurance premiums transferred to a foreign affiliate (S991 and HR 2054).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax treatment of Property and Casualty Insurance and Reinsurance, including H.R. 2054, 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. 991, 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; the Administration's FY Budget Proposals; Senate Finance Committee discussion drafts; and Ways and Means Chairman's Discussion Draft on Comprehensive Tax Reform.

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

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

H.R. 2054/S. 991, A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; Potential tax reform legislation.

Client expense: Not reported · Firm income: Not reported

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.Proposals to alter tax treatment of U.S. subsidiaries of foreign parent corporations specific to foreign affiliated reinsurance, including, fiscal, debt limit issues and longer tax reform discussions. H.R. 2054/S. 991, to amend the Internal Revenue Code of 1986 by altering the tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent companies; includes provisions in Administration's 2014 Budget Proposal; and Senate Finance staff discussion draft on international taxation. Camp staff discussion draft inclusion of foreign affiliated reinsurance. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to insurance and individual/corporate rates.

Client expense: $400,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)