Build America Bonds Act of 2013

H.R. 789 - The Build America Bonds Act of 2013

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

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of

Dodd-Frank Consumer Protection and Wall Street Reform Act implementation, including, but not limited to, interchange fees, brokered deposits, Volcker Rule, mortgage reforms, credit and debit products, consumer disclosures and capital standards. H.R. 749 - The Eliminate Privacy Notice Confusion Act S. 635 - The Privacy Notice Modernization Act of 2013 H.R. 2767 - The Protecting American Taxpayers and Homeowners Act of 2013 H.R. 789 - The Build America Bonds Act of 2013 S. 1217 - The Housing Finance Reform and Taxpayer Protection Act H.R. 4510 - The Insurance Capital Standards Clarification Act of 2014 S. 2270 - A bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act. H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act. The following additional agency was contacted in connection with this issue code: the Consumer Financial Protection Bureau (CFPB).

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

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation. H.R.789, Build America Bonds Act of 2013

Client expense: Not reported · Firm income: $15,952

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation. H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203 Bonds Act

Client expense: Not reported · Firm income: $57,759

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation. H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203, Bonds Act

Client expense: Not reported · Firm income: $14,117

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); H.R. 4429 (Permanent Active Financing Exception Act of 2014); H.R. 4464 (Permanent CFC Look-Through Act of 2014); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); S. 2260 (EXPIRE Act of 2014); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments; Highway Trust Fund legislation; Preserving America's Transit and Highways ("PATH") Act.

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1217 (Housing Finance Reform and Taxpayer Protection Act of 2013); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments.

H.R. 1 (Tax Reform Legislation); H.R. 647 (ABLE Act of 2013); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013);H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013); H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); H.R. 4429 (Permanent Active Financing Exception Act of 2014); H.R. 4464 (Permanent CFC Look-Through Act of 2014); S. 313 (ABLE Act of 2013); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); S. 2260 (EXPIRE Act of 2014); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments; Highway Trust Fund legislation; Preserving America's Transit and Highways ("PATH") Act.

Supported the continued use of tax-exempt financing for municipal/public power purposes, and opposed provisions, like those included in the Administration's FY 2015 budget proposal, to tax municipal bonds. Supported H. Res. 112, highlighting the value of tax-exempt financing, and authored by Reps. Terry and Neal. Monitored impacts of sequestration on Build America Bonds (BABs), including H.R. 789 and H.J.Res. 59.Monitored the Tax Reform Act of 2014 (not introduced) for proposals to tax interest paid on municipal bonds.

Client expense: $200,933 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Telecommunications & Information Administration (NTIA), Nuclear Regulatory Commission (NRC), Office of Management & Budget (OMB), SENATE, Surface Transportation Board (STB), Treasury, Dept of, White House Office

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation. H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203, Bonds Act

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013

Client expense: Not reported · Firm income: $15,052

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203 Bonds Act

Client expense: Not reported · Firm income: $57,197

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203, Bonds Act

Client expense: Not reported · Firm income: $6,104

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 789 - The Build America Bonds Act of 2013

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

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of

Dodd-Frank Consumer Protection and Wall Street Reform Act implementation, including, but not limited to, interchange fees, brokered deposits, Volcker Rule, mortage reforms, credit and debit products, consumer disclosures and capital standards. H.R. 749 - The Eliminate Privacy Notice Confusion Act S. 635 - The Privacy Notice Modernization Act of 2013H.R. 2767 - The Protecting American Taxpayers and Homeowners Act of 2013 H.R. 789 - The Build America Bonds Act of 2013 S. 1217 - The Housing Finance Reform and Taxpayer Protection Act of 2013 H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 S. 2270 - A bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act The following additional agencies were contacted in connection with this issue code; the Consumer Financial Protection Bureau (CFPB).

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

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); H.R. 4429 (Permanent Active Financing Exception Act of 2014); H.R. 4464 (Permanent CFC Look-Through Act of 2014); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); S. 2260 (EXPIRE Act of 2014); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments; Highway Trust Fund legislation; Preserving America's Transit and Highways ("PATH") Act.

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); H.R. 4429 (Permanent Active Financing Exception Act of 2014); H.R. 4464 (Permanent CFC Look-Through Act of 2014); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); S. 2260 (EXPIRE Act of 2014); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments; Highway Trust Fund legislation; Preserving America's Transit and Highways ("PATH") Act.

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1217 (Housing Finance Reform and Taxpayer Protection Act of 2013); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments.

Supported the continued use of tax-exempt financing for municipal/public power purposes, and opposed provisions, like those included in the Administration's FY 2015 budget proposal, to tax municipal bonds. Support H. Res. 112, highlighting the value of tax-exempt financing, and authored by Reps. Terry and Neal. Monitored impacts of sequestration on Build America Bonds (BABs), including H.R. 789 and H.J.Res. 59.

Client expense: $176,683 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Telecommunications & Information Administration (NTIA), Nuclear Regulatory Commission (NRC), Office of Management & Budget (OMB), SENATE, Surface Transportation Board (STB), Treasury, Dept of, White House Office

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203 Bonds Act

Client expense: Not reported · Firm income: $56,932

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013

Client expense: Not reported · Firm income: $15,796

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Dodd-Frank Consumer Protection and Wall Street Reform Act implementation, including, but not limited to, interchange fees, brokered deposits, Volcker Rule, mortage reforms, credit and debit products, consumer disclosures and capital standards. H.R. 749 - The Eliminate Privacy Notice Confusion Act S. 635 - The Privacy Notice Modernization Act of 2013H.R. 2767 - The Protecting American Taxpayers and Homeowners Act of 2013 H.R. 789 - The Build America Bonds Act of 2013 S. 1217 - The Housing Finance Reform and Taxpayer Protection Act of 2013 H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 S. 2270 - A bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act The following additional agencies were contacted in connection with this issue code; the Consumer Financial Protection Bureau (CFPB) and the Federal Housing Finance Agency (FHFA).

Client expense: $570,000 · Firm income: Not reported

H.R. 789 - The Build America Bonds Act of 2013

Client expense: $570,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203, Bonds Act

Client expense: Not reported · Firm income: $9,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation. H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203, Bonds Act

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Dodd-Frank Consumer Protection and Wall Street Reform Act implementation, including, but not limited to, interchange fees, brokered deposits, Volcker Rule, mortage reforms, credit and debit products, consumer disclosures and capital standards. H.R. 749 - The Eliminate Privacy Notice Confusion Act S. 635 - The Privacy Notice Modernization Act of 2013H.R. 2767 - The Protecting American Taxpayers and Homeowners Act of 2013 H.R. 789 - The Build America Bonds Act of 2013 S. 1217 - The Housing Finance Reform and Taxpayer Protection Act of 2013 H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 S. 2270 - A bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act The following additional agencies were contacted in connection with this issue code; the Consumer Financial Protection Bureau (CFPB) and the Federal Housing Finance Agency (FHFA).

Client expense: $2,120,000 · Firm income: Not reported

H.R. 789 - The Build America Bonds Act of 2013

Client expense: $2,120,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1217 (Housing Finance Reform and Taxpayer Protection Act of 2013); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability of FDIC assessments.

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203 Bonds Act

Client expense: Not reported · Firm income: $57,526

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013

Client expense: Not reported · Firm income: $16,436

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act S. 2203, Bonds Act

Client expense: Not reported · Firm income: $11,116

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Discussion Draft Legislation proposed by Senator Robert Casey entitled: Jumpstarting Opportunities for Building Structures Act Application of Davis-Bacon prevailing wages to projects financed under the Act.S. Amdt. # 1392: Residential Energy Saving Act amendment to S. 1932: Energy Savings and Industrial Competitiveness Act of 2013 (legislation to provide loans to states to assist in financing residential energy efficiency upgrades and retrofits) Application of Davis-Bacon prevailing wages to projects financed under the Act. S. 601: Water Infrastructure Finance Innovation Act of 2013, Title X (intended to provide financial assistance to states for upgrading water infrastructure, through a federal credit instrument) - Application of Davis-Bacon prevailing wages to projects financed under the Act. Proposed Amendments to the Rail Investment and Improvement Act of 2008 Proposal to ensure that construction contractors performing work on rail properties continue to be within the jurisdiction of the National Labor Relations Act, and not the Railway Labor Act. Staff of Senator Sharrod Brown: Department of Veterans Affairs refusal to use project labor agreements on their construction projects and to apply the Davis-Bacon Act to construction of buildings on which it holds long-term leases. H.R. 789: Build America Bond Act of 2013- Application of Davis-Bacon prevailing wages to projects financed by bonds issued under the Act. Discussion Draft Legislation proposed by Representative Sean Patrick Murphy: Green High-Performing Public Schools Facilities Act - Application of Davis-Bacon prevailing wages to projects financed under the Act.

Client expense: Not reported · Firm income: Not reported

Discussion Draft Legislation proposed by Senator Robert Casey entitled: Jumpstarting Opportunities for Building Structures Act Application of Davis-Bacon prevailing wages to projects financed under the Act.S. Amdt. # 1392: Residential Energy Saving Act amendment to S. 1932: Energy Savings and Industrial Competitiveness Act of 2013 (legislation to provide loans to states to assist in financing residential energy efficiency upgrades and retrofits) Application of Davis-Bacon prevailing wages to projects financed under the Act. S. 601: Water Infrastructure Finance Innovation Act of 2013, Title X (intended to provide financial assistance to states for upgrading water infrastructure, through a federal credit instrument) - Application of Davis-Bacon prevailing wages to projects financed under the Act. Proposed Amendments to the Rail Investment and Improvement Act of 2008 Proposal to ensure that construction contractors performing work on rail properties continue to be within the jurisdiction of the National Labor Relations Act, and not the Railway Labor Act. Staff of Senator Sharrod Brown: Department of Veterans Affairs refusal to use project labor agreements on their construction projects and to apply the Davis-Bacon Act to construction of buildings on which it holds long-term leases. H.R. 789: Build America Bond Act of 2013- Application of Davis-Bacon prevailing wages to projects financed by bonds issued under the Act. Discussion Draft Legislation proposed by Representative Sean Patrick Murphy: Green High-Performing Public Schools Facilities Act - Application of Davis-Bacon prevailing wages to projects financed under the Act.

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

H.R. 789 - The Build America Bonds Act of 2013 Tax Reform Act of 2014

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

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of

Dodd-Frank Consumer Protection and Wall Street Reform Act implementation, including, but not limited to, interchange fees, brokered deposits, Volcker Rule, mortage reforms, credit and debit products, consumer disclosures and capital standards H.R. 749 - The Eliminate Privacy Notice Confusion Act S. 635 - The Privacy Notice Modernization Act of 2013H.R. 2767 - The Protecting American Taxpayers and Homeowners Act of 2013 H.R. 789 - The Build America Bonds Act of 2013 S.1369 - A bill to provide additional flexibility to the Board of Governors of the Federal Reserve System to establish capital standards that are properly tailored to the unique characteristics of the business of insurance, and for other purposes S. 1217 - The Housing Finance Reform and Taxpayer Protection Act of 2013 The following additional agencies were contacted in connection with this issue code; the Consumer Financial Protection Bureau (CFPB) and the Federal Housing Finance Agency (FHFA).

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

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, To provide for the extension of certain unemployment benefits, and for other purposes. S. 2203, Bonds Act

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); H.R. 1579 (Inclusive Prosperity Act of 2013); H.R. 2788 (Mortgage Forgiveness Tax Relief Act); H.R. 2994 (Mortgage Forgiveness Tax Relief Act of 2013); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1187 (Mortgage Forgiveness Tax Relief Act); S. 1257 (Protect American Investments Act of 2013); S. 1706 (Fair Playing Field Act of 2013); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation; Cost-basis reporting regulations; Issues related to standardization of derivatives transactions.

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, To provide for the extension of certain unemployment benefits, and for other purposes.

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Dodd-Frank Consumer Protection and Wall Street Reform Act implementation, including, but not limited to, interchange fees, brokered deposits, Volcker Rule, mortgage reforms, credit and debit products, consumer disclosures and capital standards. H.R. 749, The Eliminate Privacy Notice Confusion Act H.R. 2767, The Protecting American Taxpayers and Homeowners Act of 2013S. 635, The Privacy Notice Modernization Act of 2013 H.R. 789, The Build America Bonds Act of 2013 S. 1369, A bill to provide additional flexibility to the Board of Governors of the Federal Reserve System to establish capital standards that are properly tailored to the unique characteristics of the business of insurance, and for other purposes. S. 1217, The Housing Finance Reform and Taxpayer Protection Act of 2013 The following additional agencies were contacted in connection with this issue code: the Consumer Financial Protection Bureau (CFPB) and the Federal Housing Finance Agency (FHFA).

Client expense: $1,150,000 · Firm income: Not reported

H.R. 789, The Build America Bonds Act of 2013

Client expense: $1,150,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013

Client expense: Not reported · Firm income: $16,037

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act

Client expense: Not reported · Firm income: $57,677

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013 S. 1845, Emergency Unemployment Compensation Extension Act

Client expense: Not reported · Firm income: $11,786

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1 (Tax Reform Legislation); H.R. 684 (Marketplace Fairness Act); H.R. 789 (Build America Bonds Extension Act of 2013); H.R. 797 (Municipal Advisor Oversight Improvement Act of 2013);H.R. 798 (Workforce Investment Act of 2013); H.R. 880 (Wall Street Trading and Speculators Tax Act); H.R. 949 (Invest in American Jobs Act of 2013); S. 336 (Marketplace Fairness Act); S. 410 (Wall Street Trading and Speculators Tax Act); S. 743 (Marketplace Fairness Act); S. 1257 (Protect American Investments Act of 2013); Regulations implementing Internal Revenue Code Section 871(m); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax extenders; Municipal Advisor Regulation.

Client expense: $1,220,000 · Firm income: Not reported

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR. 1, Placeholder for Tax Reform H.RES.112, Celebrating the history of municipal bonds, the 100-year precedent of the Federal tax exemption for municipal bond interest, and the important contribution municipal bonds have made to economic growth and wellbeing in each State and municipality in our great Nation.H.R.789, Build America Bonds Act of 2013

Client expense: Not reported · Firm income: $18,256

Government targets: HOUSE OF REPRESENTATIVES, SENATE