Distillery Excise Tax Reform Act of 2014

All matters relating to the malt beverage industry and beverage packaging, and legislation such as: HR 494/S917 Small Brew Act Corporate Tax Reform S958/HR1918 BEER Act Tax legislation related to distilled spirits HR5967, HR3968, HR4083 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S2260)

Client expense: Not reported · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), American Battle Monuments Commission, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)

All matters relating to the malt beverage industry and beverage packaging, and legislation such as: HR 494/S917 Small Brew Act HR 1918/S958 BEER Act Highway Bill reauthorization, as it relates to the beverage industry Tax legislation related to distilled spirits HR5967, HR3968, HR4083 Legislation related to spent grains HR 4430 Dietary Guidelines

Client expense: Not reported · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), American Battle Monuments Commission, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)

Federal excise taxes Last In First Out (LIFO) inventory valuation method Cover over of rum excise taxes to Puerto Rico and the Virgin Islands S. 917/HR 494 - Small Brewer Reinvestment & Expanding Workforce Act/Small BREW Act- to amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain qualifying producers S. 958/HR 1918 - BEER Act/Brewers Excise and Economic Relief Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level and to reduce the tax rate on beer produced by small brewers HR 1806 - Distillery Excise Tax Reform Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 2169/HR 4083 Distillery Excise Tax Reform Act of 2014 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on the first 100,000 proof gallons of spirits produced in a calendar year by a distiller S. 1457/HR 2312 - Aged Distilled Spirits Competiveness Act - to exempt the aging process of distilled spirits from the production period for the purpose of capitalization of interest costs

Client expense: $1,300,000 · Firm income: Not reported

All matters relating to the malt beverage industry and beverage packaging, and legislation such as: Highway Bill reauthorization, as it relates to the beverage industry Tax legislation related to distilled spirits HR5967, HR3968, HR4083

Client expense: $840,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)

Federal excise taxesLast In First Out (LIFO) inventory valuation method Cover over of rum excise taxes to Puerto Rico and the Virgin Islands S. 917/HR 494 - Small Brewer Reinvestment & Expanding Workforce Act/Small BREW Act- to amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain qualifying producers S. 958/HR 1918 - BEER Act/Brewers Excise and Economic Relief Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level and to reduce the tax rate on beer produced by small brewers HR 1806 - Distillery Excise Tax Reform Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 2169/HR 4083 Distillery Excise Tax Reform Act of 2014 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on the first 100,000 proof gallons of spirits produced in a calendar year by a distiller S. 1457/HR 2312 - Aged Distilled Spirits Competiveness Act - to exempt the aging process of distilled spirits from the production period for the purpose of capitalization of interest costs

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

Federal excise taxesLast In First Out (LIFO) inventory valuation method Cover over of rum excise taxes to Puerto Rico and the Virgin Islands S. 917/HR 494 - Small Brewer Reinvestment & Expanding Workforce Act/Small BREW Act- to amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain qualifying producers S. 958/HR 1918 - BEER Act/Brewers Excise and Economic Relief Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level and to reduce the tax rate on beer produced by small brewers HR 1806 - Distillery Excise Tax Reform Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 2169/HR 4083 Distillery Excise Tax Reform Act of 2014 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on the first 100,000 proof gallons of spirits produced in a calendar year by a distiller S. 1457/HR 2312 - Aged Distilled Spirits Competiveness Act - to exempt the aging process of distilled spirits from the production period for the purpose of capitalization of interest costs

Client expense: $1,550,000 · Firm income: Not reported

All matters relating to the malt beverage industry and beverage packaging, and legislation such as: Highway Bill reauthorization, as it relates to the beverage industry Tax legislation related to distilled spirits HR5967, HR3968, HR4083

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)

Federal excise taxesLast In First Out (LIFO) inventory valuation method Cover over of rum excise taxes to Puerto Rico and the Virgin Islands S. 917/HR 494 - Small Brewer Reinvestment & Expanding Workforce Act/Small BREW Act- to amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain qualifying producers S. 958/HR 1918 - BEER Act/Brewers Excise and Economic Relief Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level and to reduce the tax rate on beer produced by small brewers HR 1806 - Distillery Excise Tax Reform Act of 2013 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 2169/HR 4083 Distillery Excise Tax Reform Act of 2014 - to amend the Internal Revenue Code of 1986 to reduce the rate of tax on certain spirits produced by distillers S. 1457/HR 2312 - Aged Distilled Spirits Competiveness Act - to exempt the aging process of distilled spirits from the production period for the purpose of capitalization of interest costs

Client expense: $1,460,000 · Firm income: Not reported

All matters relating to the malt beverage industry and beverage packaging, and legislation such as: Tax legislation related to distilled spirits HR5967, HR3968, HR4083 Alcohol marketing and promotion

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

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

All matters relating to the malt beverage industry and beverage packaging, and legislation such as: S958/HR1918 BEER Act Tax legislation related to distilled spirits HR5967, HR3968, HR4083

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

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

Tax legislation related to distilled spirits (H.R. 5967, H.R. 3968, H.R. 4083)

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

Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE

Highway Bill reauthorization, as it relates to the beverage industry Tax legislation related to distilled spirits (H.R. 5967, H.R. 3968, H.R. 4083) Traffic safety and autonomous vehicles, as related to impaired driving Alcohol marketing and promotion

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

Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE