Permanent IRA Charitable Contribution Act of 2014

H.R. 3393, Student and Family Tax Simplification Act (all provisions relating to making permanent the American Opportunity Tax Credit) H.R. 4619, All provisions relating to permanently extending the IRA Charitable Rollover

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

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

H.R. 647 - Achieving a Better Life Experience (ABLE) Act; entire bill H.R. 837 - Savings for American Families' Future Act of 2013; entire bill H.R. 2117 - the Retirement Plan Simplification and Enhancement Act; entire bill H.R. 2171 - The Lifetime Income Disclosure Act; entire bill H.R. 4619 - Permanent IRA Charitable Contribution Act of 2014; entire bill H.R.5021 - Highway and Transportation Funding Act of 2014; provisions relating to IRAs H.R. 5875 - Small Businesses Add Value for Employees (SAVE) Act of 2014; entire bill S. 313 - Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - Shrinking Emergency Account Losses (SEAL) Act; entire bill S. 1145 - Lifetime Income Disclosure Act; entire bill S. 1270 - SAFE Retirement Act of 2013; entire bill S. 1772 - Public Good IRA Roll-over Act of 2013; entire bill S. 1970 - Retirement Security Act; entire bill S. 1979 - Universal, Secure, and Adaptable (USA) Retirement Funds Act; entire bill S. 2260 - EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use of retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $1,500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393- Student and Family Tax Simplification Act- to make permanent the American Opportunity Tax Credit; all provisions H.R. 4619- To permanently extend the IRA Charitable Rollover; all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); Chattahoochee-Oconee National Forest Land Adjustment Act of 2014 (S. 2604); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885); Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); Tax Increase Prevention Act of 2014 (H.R. 5771)(tax extenders package for 2014); Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package); and Supporting Americas Charities Act (H.R.5806) Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 (H.R.3979)(public lands package)

Client expense: $49,795 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Indian Affairs (BIA), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

S.1859,Tax Extenders Act of 2013 H.R.3757, Igniting American Research Act H.R. 4619, Charitable Tax Rollover Act H.R.4438, American Research and Competitiveness Act of 2014 to the tax section S.2260, The EXPIRE Act of 2014 HR 5771, Tax Increase Prevention Act of 2014 H.R.253, To amend the Internal Revenue Code of 1986 to provide for the tax treatment of small business start-up savings accounts. H.R.254, To amend the Internal Revenue Code of 1986 to increase the deduction for start-up expenditures for business for 2015 and 2016. H.R.255, To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified manufacturing facility construction costs and to allow a credit against tax for qualified manufacturing facility construction costs. H.R.256, To amend the Internal Revenue Code of 1986 to allow a credit against income tax for equity investments in research intensive small business concerns.

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

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 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)

General corp. and international tax issues; tax treatment of dividends and capital gains; charitable tax issues; taxation of pensions and retirement savings. S 2260 (Wyden) and HR 4619 (Schock); HR 5771 Camp); HR 5806 (Camp).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2015 Budget Proposal; HR 1 (Camp). HR 4619 (Schock), HR 4719 (Reed), HR 2807 (Gerlach), HR 5809 (Camp), HR 5806 (Camp), and HR 5771 (Camp).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for retaining the full value and scope of the charitable tax deduction and preserving the provision as an itemized deduction. Support for making permanent charitable "tax extenders" (specifically, IRA Charitable Rollover) to permanently allow individuals to roll over their IRAs to charity without incurring tax. Activities include supporting passage of H.R. 5806-Supporting America's Charities Act, H.R. 4619-Permanent IRA Charitable Contribution Act, and S. 1722-Public Good IRA Rollover Act. Provisions in existing legislation and proposed regulations pertaining to the treatment of the nonprofit sector in the tax code. Support for reinstating fair market tax deductions for donated artist works of art including H.R. 2482-The Artist-Museum Partnership Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4619: Permanent IRA Charitable Contribution Act of 2014 -- entire bill HR 3393: The Student and Family Tax Simplification Act -- entire bill

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); H.R. 4619 (Permanent IRA Charitable Contribution Act of 2014);S. 606 (SEAL Act); House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement); Stretch IRA in Highway Trust Fund legislation; Sen. Rubio's retirement proposals (draft).

Client expense: $2,010,000 · Firm income: Not reported

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

H.R. 3393, the Student and Family Tax Simplification Act - provisions related to education tax benefits for undergraduate and graduate students and families H.R. 4619, the Permanent IRA Charitable Contribution Act - provisions related to making the IRA charitable rollover permanent H.R. xxxx, Chairman Camp's draft comprehensive tax reform bill - provisions related to students and families as well as higher education institutions H.R. xxxx, Tax Extenders legislation - provisions related to higher education-related tax extenders being included in an end-of-year tax extenders bill H.R. 4438/S. xx, the American Research and Competitiveness Act - provisions that would simplify and make permanent the R&D tax credit

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); H.R. 4619 (Permanent IRA Charitable Contribution Act of 2014);S. 606 (SEAL Act); House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement); Stretch IRA in Highway Trust Fund legislation; Sen. Rubio's retirement proposals (draft).

Client expense: $1,790,000 · Firm income: Not reported

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

H.R. 647 Achieving a Better Life Experience (ABLE) Act; entire bill H.R. 837 Savings for American Families' Future Act of 2013; entire bill H.R. 2117 the Retirement Plan Simplification and Enhancement Act; entire billH.R. 2171 The Lifetime Income Disclosure Act; entire bill H.R. 4619 Permanent IRA Charitable Contribution Act of 2014; entire bill H.R.5021 Highway and Transportation Funding Act of 2014; provisions relating to IRAs S. 313 Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - SEAL Act; entire bill S. 1145 Lifetime Income Disclosure Act; entire bill S. 1270 SAFE Retirement Act of 2013; entire bill S. 1772 Public Good IRA Roll-over Act of 2013; entire bill S. 1970 Retirement Security Act; entire bill S. 1979 Universal, Secure, and Adaptable (USA) Retirement Funds Act; entire bill S. 2260 EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Higher Education and the Tax Code H.R.4619 - Permanent IRA Charitable Contribution Act of 2014 H.R.3393 - Student and Family Tax Simplification Act H.R.4719 - America Gives More Act of 2014

Client expense: $54,179 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions related to tax-free distributions from individual retirement plan for charitable purposes HR 4619, Permanent IRA Charitable Contribution Act of 2014, all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable Rollover H.R. 647/S. 313 - Achieving a Better Life Experience (ABLE) Act H.R. 4619 - Permanent IRA Charitable Contribution Act S. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft H.R. 4719 - The America Gives More Act

Client expense: $60,900 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

HR 4619: Permanent IRA Charitable Contribution Act of 2014 -- entire bill HR 3393: The Student and Family Tax Simplification Act -- entire bill

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

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) 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)

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable Rollover H.R. 647/S. 313 - Achieving a Better Life Experience (ABLE) Act H.R. 4619 - Permanent IRA Charitable Contribution Act S. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft H.R. 4719 - The America Gives More Act

Client expense: $60,900 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

H.R. 3393- Student and Family Tax Simplification Act- to make permanent the American Opportunity Tax Credit; all provisions H.R. 4619- To permanently extend the IRA Charitable Rollover; all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Chattahoochee-Oconee National Forest Land Adjustment Act of 2014 (S. 2604); Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $47,795 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Chattahoochee-Oconee National Forest Land Adjustment Act of 2014 (S. 2604); Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $47,795 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S. 2260) Our interest is with provisions regarding charitable donations and deductions or credits for tuition.Permanent IRA Charitable Contribution Act of 2014 (H.R. 4619) Our interest is with the entire bill. American Research and Competitiveness Act of 2014 (H.R.4438) Our interest is with the entire bill. The America Gives More Act of 2014 (H.R. 4719) Our interest is in provisions regarding donations to universities.

Client expense: $45,287 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 313 - ABLE Act of 2013 (Casey) S. 2261 - Tax Technical Corrections Act of 2014 (Wyden) H.R. 647 - ABLE Act of 2013 (Crenshaw) H.R. 4555 - Exemption for Certain Dividends Paid by RICs to Nonresident Aliens (Paulsen)S. 1257 - Protect American Investments Act of 2013 (Roberts) S. 2260 - EXPIRE Act of 2014 (Wyden) H.R. 2546 - Protect American Investments Act of 2013 (Price) H.R. 4619 - Permanent IRA Charitable Contribution Act of 2014 (Schock) H.R. 5528 - Tax Technical Corrections Act of 2014 (Camp) Tax Reform Stretch IRAs Annual Contribution Limits for Retirement Plans International Regulated Investment Companies Tax-Exemption for Municipal Bonds Financial Transaction Tax

Client expense: $1,502,069 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

HR 4619, the Permanent IRA Charitable Contribution Act. House Ways & Means Committee Discussion Draft, "The Tax Reform Act of 2014."

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC)

HR 3393- The Students and Family Tax Simplification Act HR 4619- Permanent IRA Charitable Contribution Act HR ________- Tax Reform Act of 2014. (Draft) Issues related to tax reform, college and university endowments, expansion and simplification of the tuition tax credits and charitable deductions, the IRA Charitable roll-over.

Client expense: $130,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, White House Office

General corp. and international tax issues; tax treatment of dividends and capital gains; charitable tax issues; taxation of pensions and retirement savings. S 2260 (Wyden) and HR 4619 (Schock).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2015 Budget Proposal; Camp Tax Reform Discussion Draft. HR 4619 (Schock), HR 4719 (Reed), and HR 2807 (Gerlach).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Oppose changes to ERISA and mandating retiree health benefits; support follow up temporary provisions to help employers responsibly address the financial crisis impacting pension funds; support preserving and enhancing the voluntary, flexible employer-provided retirement system and the tax incentives that support it; Section 530 of the Revenue Act of 1978; and support for H.R. 4719, the Fighting Hunger Incentive Act of 2014 which contained H.R. 4619, a bill to permanently extend theIndividual Retirement Account (IRA) Charitable Rollover.

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

Government targets: Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

-Support for retaining the full value and scope of the charitable tax deduction and preserving the provision as an itemized deduction. -Support for making permanent charitable "tax extenders" (specifically, IRA Charitable Rollover) to permanently allow individuals to roll over their IRAs to charity without incurring tax. Activities include supporting passage of H.R. 4719-America Gives More Act of 2014, H.R. 4619-Permanent IRA Charitable Contribution Act, and S.1722-Public Good IRA Rollover Act. -Provisions in existing legislation and proposed regulations pertaining to the treatment of the nonprofit sector in the tax code.

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

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); H.R. 4619 (Permanent IRA Charitable Contribution Act of 2014);S. 606 (SEAL Act); House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement); Stretch IRA in Highway Trust Fund legislation; Sen. Rubio's retirement proposals (draft).

Client expense: $2,130,000 · Firm income: Not reported

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

H.R. 3393- Student and Family Tax Simplification Act - to make permanent the American Opportunity Tax Credit; all provisions H.R. 4619- To permanently extend the IRA Charitable Rollover; all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 744, Border Security, Economic Opportunity, and Immigration Modernization Act HR 4983,the Strengthening Transparency in Higher Education Act HR 5134,National Advisory Committee on Institutional Quality and Integrity and the Advisory Committee on Student Financial Assistance H.R. 4619, the Permanent IRA Charitable Contribution Act Tax Reform Act of 2014 Higher Education Funding for Public Colleges

Client expense: $22,561 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4619 - Permanent IRA Charitable Contribution Act of 2014

Client expense: $45,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2035 (Automatic IRA Act of 2013); H.R. 2117 (Retirement Plan Simplification and Enhancement Act of 2013); H.R. 2374 (Retail Investor Protection Act); H.R. 4619 (Permanent IRA Charitable Contribution Act of 2014);S. 606 (SEAL Act); House and Senate Sense of Congress Resolutions on Preserving Retirement Savings Tax Incentives; DOL ERISA Fiduciary Duty Rulemaking; DOL Advisory Opinion 2013-01A (Swaps and pension plans); Partial rollovers; Business Conduct Standards; Tax reform (generally, relating to retirement); Stretch IRA in Highway Trust Fund legislation; Sen. Rubio's retirement proposals (draft).

Client expense: $2,080,000 · Firm income: Not reported

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

H.R. 2482 - In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries H.R.4619 and S. 1772 - In support of provisions that would allow individuals to roll over their IRA's to charity without incurring tax -Provisions pertaining to treatment of the nonprofit sector in the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2260, EXPIRE Act H.R. 2807, Conservation Easement Incentive Act of 2014 H.R. 4619, Permanent IRA Charitable Contribution Act of 2014 H.R. 4719, America Gives More Act of 2014 H.R. 3134, Charitable Giving Extension Act H.R. 4691, Private Foundation Excise Tax Simplification Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4438, American Research and Competitiveness Act of 2014

Client expense: $900,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 3393- Student and Family Tax Simplification Act - to make permanent the American Opportunity Tax Credit; all provisions H.R. 4619- To permanently extend the IRA Charitable Rollover; all provisions

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2260, EXPIRE Act H.R. 2807, Conservation Easement Incentive Act of 2014 H.R. 4619, Permanent IRA Charitable Contribution Act of 2014 H.R. 4719, America Gives More Act of 2014 H.R. 3134, Charitable Giving Extension Act H.R. 4691, Private Foundation Excise Tax Simplification Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4438, American Research and Competitiveness Act of 2014

Client expense: $900,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable RolloverHR 647/S. 313 - Achieving a Better Life Experience (ABLE) Act S. 1302/HR 4275 - Cooperative and Small Employee Charity Pension Flexibility Act HR 4619 - Permanent IRA Charitable Contribution Act SD. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft

Client expense: $85,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $56,895 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $56,895 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

House Ways & Means Committee Discussion Draft, The Tax Reform Act of 2014. HR 4619, the Permanent IRA Charitable Contribution Act.

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC)