Prohibiting IRS Financial Surveillance Act

H.R. 935, Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Act of 2021 H.R. 1087, Shareholder Political Transparency Act of 2021 H.R. 1187, Corporate Governance Improvement and Investor Protection Act H.R. 1277/S. 374, Improving Corporate Governance Through Diversity Act of 2021 H.R. 1602, Eliminate Barriers to Innovation Act of 2021 H.R. 2025/S. 840, To amend title 28, United States Code, to increase transparency and oversight of third-party litigation funding in certain actions, and for other purposes H.R. 2516, Promoting Diversity and Inclusion in Banking Act of 2021 H.R. 2543, Federal Reserve Racial and Economic Equity Act H.R. 2547, Comprehensive Debt Collection Improvement Act H.R. 2570, Climate Risk Disclosure Act of 2021 H.R. 2620, Investor Choice Act of 2021 H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3448, Helping Startups Continue to Grow Act H.R. 3454, Modernizing Disclosures for Investors Act H.R. 3843, Merger Filing Fee Modernization Act of 2022 H.R. 4277, Overdraft Protection Act of 2021 H.R. 4345, Financial Services and General Government Appropriations Act, 2022 H.R. 4521, America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength (America COMPETES) Act of 2022, including provisions related to House Amendment 218 H.R. 4590, Promoting New and Diverse Depository Institutions Act H.R. 4616, Adjustable Interest Rate (LIBOR) Act of 2021 H.R. 4773, Consumer Financial Protection Commission Act H.R. 5586/S. 3056, Prohibiting IRS Financial Surveillance Act H.R. 5648/S. 3022, Stop Wall Street Looting Act H.R. 5910, Holding SPACs Accountable Act of 2021 H.R. 5911, Fair Hiring in Banking Act H.R. 7151, Ensuring Sound Guidance Act H.R. 7900, National Defense Authorization Act for Fiscal Year 2023 H.R. 7977, Promoting Opportunities for Non-Traditional Capital Formation Act H.R. 8254/S. 4685, Financial Services and General Government Appropriations Act, 2023 H.R. 8521, Investor Democracy is Expected (INDEX) Act S. 479, Lifting Our Communities through Advance Liquidity for (LOCAL) Infrastructure Act S. 2417, Credit Access and Inclusion Act of 2021 S. 2508, Veterans and Consumers Fair Credit Act S. 2621, Modernization of Derivatives Tax Act of 2021 S. 3410, The Consumer Protection and Due Process Act S. 3755, Arbitration Fairness for Consumers Act S. 3844, Economic Continuity and Stability Act S. 3914, Developing and Empowering our Aspiring Leaders Act of 2022 S. 4241, Investor Democracy is Expected (INDEX) Act Draft legislation titled Jumpstart our Business Startups (JOBS) Act 4.0 of 2022 Draft legislation titled Mandatory Materiality Requirement Act of 2022 Potential legislation to foster economic growth and job creation through capital formation Potential legislation to further economic growth through environmental, social, and governance factors Potential legislation to make changes to the Exchange Act Rule 14a-8 shareholder proposal process Potential legislation to hold proxy voting advice businesses accountable Potential legislation to expressing a sense of Congress reaffirming the Supreme Court materiality standard Potential legislation to require the SEC to consider additional standards in the rulemaking process Potential legislation to study the term small entity Potential legislation regarding a new regulatory framework for stablecoins Potential legislation dealing with third party litigation financing and lawsuit lending Potential legislation dealing with securities litigation Nomination of Mark Uyeda to be Commissioner of the U.S. Securities and Exchange Commission (SEC) Proposed rule regarding SEC Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers Proposed Rule (86 Fed. Reg. 57,478-57,524, October 15, 2021) Proposed rule regarding Position Reporting of Large Security-Based Swap Positions (87 Fed. Reg. 6,652-6,706, December 15, 2021) SEC Money Market Fund Reforms (86 Fed. Reg. 7,248, December 15, 2021) Proposed rules regarding amendments to Form PF (87 Fed. Reg. 9,106-9,235, January 26, 2022) Proposed rule regarding Share Repurchase Disclosure Modernization (87 Fed. Reg. 8,443-8,472, February 15, 2022) Proposed Rule, Securities and Exchange Commission; Prohibition Against Fraud, Manipulation, or Deception in Connection with Security-Based Swaps, Prohibition against Undue Influence over Chief Compliance Officers, Position Reporting of Large Security-Based Swap Positions (87 Fed. Reg. 6,652-6,706, February 4, 2022) Proposed rule on Enhancement and Standardization of Climate-Related Disclosures for Investors (87 Fed. Reg. 21,334-21,473, April 11,2022) Proposed Rule, Securities and Exchange Commission; Enhanced Disclosures by Certain Investment Advisers and Investment Companies About Environmental, Social, and Governance Investment Practices (87 Fed. Reg. 36,654-36,761, June 17, 2022) Proposed Rule, Securities and Exchange Commission; Investment Company Names (87 Fed. Reg. 36,594-36,651, June 17,2022) Proposed Rule, Securities and Exchange Commission; Share Repurchase Disclosure Modernization (87 Fed. Reg. 8,443-8,472, April 1, 2022) Proposed Rule, Securities and Exchange Commission; Substantial Implementation, Duplication, and Resubmission of Shareholder Proposals Under Exchange Act Rule 14a-8 (87 Fed. Reg. 45,052-45,075. July 27, 2022) Request for Comment on Certain Information Providers Acting as Investment Advisers; Securities and Exchange Commission (87 Fed. Reg. 37,254-37,262, June 22, 2022) Request for Comment, Bureau of Consumer Financial Protection; Agency Information Collection Activities, Report of Terms of Credit Card Plans (Form FR 2572) and Consumer and College Credit Card Agreements (87 Fed. Reg. 50,851-50,852, August 18, 2022) Advance Notice of Proposed Rulemaking, Bureau of Consumer Financial Protection; Credit Card Late Fees and Late Payments (87 Fed. Reg. 42,662, July 18, 2022) Joint Notice of Proposed Rulemaking, Office of the Comptroller of the Currency, Federal Deposit Insurance Corporation, Federal Reserve System; Community Reinvestment Act (87 Fed. Reg. 33,884-34,066, June 3, 2022) Request for Comments, Department of the Treasury; Ensuring Responsible Development of Digital Assets (87 Fed. Reg. 40,881-40,883, July 8, 2022) Request for Comment, International Trade Administration; Developing a Framework on Competitiveness of Digital Asset Technologies (87 Fed. Reg. 30450- 30452, May 19, 2022) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; Public Company Accounting Oversight Board (PCAOB); CFTCs de minimis Exception for Swap Dealers; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) (Regulation Z); Financial Stability Oversight Council and the designation of Nonbank Financial Firms as systemically important; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; potential repeal of the State and Local Tax (SALT) Cap; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information Collection under the Community Reinvestment Act (CRA); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; resolutions to establish task forces on Artificial Intelligence and Financial Technology in the House Committee on Financial Services; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; benefits of risk-based pricing; mobile disclosures; Federal Trade Commission issues: Freedom of Information Act Requests, Penalty Offense Authority, Zombie Voting, and overall direction of the Commission under Chair Lina Khan; Tax Reporting Proposal by the Department of the Treasury related to a $600 or more annual account threshold; Amendment to the FY22 National Defense Authorization Act related to credit reporting; Climate-Related Financial Risk Management for Large Banks; House Committee on Financial Services request for information related to Russia sanctions; CFPB Policy Fellowship program; CFPB amendment of its Supervision and Examination Manual; CFPB conflation of Distinct Statutory Concepts of Unfairness and Discrimination; Promoting the importance of appropriate length of SEC Comment Periods; Internal Revenue Service; Priority Guidance Plan; Compliance Assistance Release, Department of Labor; 401(k) Plan Investments in Cryptocurrencies Request for Information, Consumer Financial Protection Bureau; Fees Imposed by Providers of Consumer Financial Products or Services; Notice of Inquiry, Federal Communications Commission; In the Matter of Implementing the Infrastructure Investment and Jobs Act: Prevention and Elimination of Digital Discrimination; (GN Docket No. 22-69); EU sustainable finance action plan and incorporating ESG factors into financial services; EU review of Alternative Investment Fund Managers Directive; EU review of prudential regime for investment firms; implementation and enforcement of Regulation Best Interest by the Securities and Exchange Commission; changes in the enforcement policies of the Securities and Exchange Commission; activity of the Financial Stability Oversight Council and recommendations on macro-prudential regulation; clarification in the regulatory treatment of digital assets by the Securities and Exchange Commission and the Commodity Futures Trading Commission; implementation and enforcement of proxy advisory firm regulations finalized in 2020; implementation and enforcement of SEC 14a-8 shareholder proposal process reforms finalized in 2020; EU Money Market Fund Regulation, legislative review; electronic delivery of certain investment documents and disclosures; implementation of beneficial ownership reporting requirements under the National Defense Authorization Act FY2021 (P.L. 116-283); implementation of the Social Security Administrations Electronic Consent Based Social Security Number Verification System Service; Financial Stability Board recommendations on money market fund reform; IOSCO recommendations on sustainability-related practices, polices, procedures, and disclosure in asset management; Office of Financial Research (OFR) discussions on FSOC Report on Climate-Related Financial Risk; staff legal guidance at the SEC concerning no-action letters on shareholder proposals with broad societal impact (Staff Legal Bulletin 14L-CF); SEC Reforms to regulations related to Cybersecurity Disclosures; SEC Reforms to regulations related to Human Capital Management Disclosures; SEC Reforms to regulations related to proxy voting advice businesses; SEC request for information on digital engagement practices; Written responses regarding requests for comment resulting from the March 9, 2022 Executive Order on Ensuring Responsible Development of Digital Assets; SEC Proposed Rule amending 10b5-1; SEC Proposed Rule on Private Fund Advisers; Documentation of Registered Investment Adviser Compliance Reviews; SEC Amended Rule 15c2-11, applicability to 144A securities; SEC Proposed Rule on the Enhancement and Standardization of Climate-Related Disclosures for Investors; SEC Substantial Implementation, Duplication, and Resubmission of Shareholder Proposals Under Exchange Act Rule 14a-8; PCAOB 2022-2026 Draft Strategic Plan; SEC FY 22-26 Strategic Plan; FinCEN Implementation of the Beneficial Ownership Requirements of the Corporate Transparency Act (P.L. 116-283)

Client expense: $23,940,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1381 Main St Tax Certainty Act. Makes permanent Section 199A of the tax code H.R. 1977 Enhancing Credit Opportunities in Rural America Act (ECORA) H.R. 5376 Build Back Better Act H.R. 5586 Prohibiting IRS Financial Surveillance Act H.R. 6732 Small LENDER Act H.R. 6739 Business Loan Privacy Act H.R. 6802 Preventing Racial Profiling in Lending Act S. 480 Main Street Tax Certainty Act S. 2202 Enhancing Credit Opportunities for Rural America S. 2387 Small Business Tax Fairness Act S. 3506 Prohibiting IRS Financial Surveillance Act S. 3715 E-Sign Modernization Act S. 3745 TAILOR Act S. Amend 3099 Amendment to the Senate Budget Resolution to bar new IRS reporting Administration Proposal to Close the Tax Gap Bank Account Information Reporting to the IRS Credit Union Tax Exemption ECORA - Tax relief for community banks - Support IRS Financial Transaction Reporting Proposal in budget reconciliation Taxation of Capital Gains at Death Tax Relief for Community Bank Retained Earnings

Client expense: $718,825 · Firm income: Not reported

S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act Proposed changes to capital gains taxes H.R. 3151, S. 928Taxpayer First Act HR 1352Water Affordability, Transparency, Equity and Reliability S. 1598Carried Interest Fairness Act of 2021 Proposals for a financial transaction tax Develop Safe Harbor Guidance on Section 170(h) partnership deductions S. 2721, H.R. 5206Tax Gap and IRS Enforcement Reform Act Privacy of taxpayer information Proposals to retroactively increase taxes Proposals to increase bank reporting requirements to IRS H.R. 5586, S. 3056Prohibiting IRS Financial Surveillance Act Efforts to repeal and prohibit digital services taxes (DSTs) Stock buyback tax proposal in the Build Back Better Act Tax provisions expiring at the end of 2021 ("tax extenders") Taxation of U.S. residents living abroad H.R. 1396, S.1299Public Buildings Renewal Act Pillars 1 and 2 of the international tax agreement Foreign tax credit (FTC) rules regarding losses Child Tax Credit (CTC) reform and expansion Earned Income Tax Credit (EITC) reform and expansion S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act Extending 100-percent bonus depreciation provisions from TCJA S. 1077 / H.R. 5371Permanently Preserving America's Investment in Manufacturing Act Premium tax credit (PTC) expansion IRS reform and modernization S. 2721 / H.R. 5206Tax Gap and IRS Enforcement Reform Act S. 1166 / H.R. 2558ALIGN Act S. 3191 / H.R. 4585Everyday Philanthropist Act Reforms to the Form 990 Proposed changes to Sec. 170(h) conservation easement deductions S. 1656Small Business Taxpayer Bill of Rights S. 2378 / H.R. 4534FAIR Transition and Competition Act Reforms to the state and local tax (SALT) deduction Tax treatment of residential and non-residential real estate structures S. 36691031 Exchange Improvement Act H.R. 7229Renewing Investment in American Workers and Supply Chains Act IRS technology to identify taxpayer correspondence H.R. 7079Cut Red Tape For Online Sales Act H.R. 5376Build Back Better Act IRS FY 2023 budget request Improving IRS customer service Reforming IRS tax enforcement practices Congressional reforms to rules governing states' tax treatment of interstate commerce, online sales, and remote sales S. 4393Middle-Class Savings and Investment Act Limitations on tax-free retirement savings for high-income taxpayers H.R. 7440IRS Customer Service and Modernization Act Laws and enforcement governing the political activities of tax-exempt entities Reducing improper payments for refundable tax credits ARPA prohibitions/restrictions on state tax reductions Increased funding for the IRS Art Valuation Panel Increased funding for the National Taxpayer Advocate (NTA) to have their own counsel Tax Simplification Act (Allowing IRS to prepare pre-filled tax returns) Tax and Compliance Issues for Americans Living Overseas (hearing request)

H.R. 935, Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Act of 2021 H.R. 1087, Shareholder Political Transparency Act of 2021 H.R. 1187, Corporate Governance Improvement and Investor Protection Act H.R. 1277/S. 374, Improving Corporate Governance Through Diversity Act of 2021 H.R. 1602, Eliminate Barriers to Innovation Act of 2021 H.R. 2025/S. 840, To amend title 28, United States Code, to increase transparency and oversight of third-party litigation funding in certain actions, and for other purposes H.R. 2516, Promoting Diversity and Inclusion in Banking Act of 2021 H.R. 2543, Federal Reserve Racial and Economic Equity Act H.R. 2547, Comprehensive Debt Collection Improvement Act H.R. 2570, Climate Risk Disclosure Act of 2021 H.R. 2620, Investor Choice Act of 2021 H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3448, Helping Startups Continue to Grow Act H.R. 3454, Modernizing Disclosures for Investors Act H.R. 4277, Overdraft Protection Act of 2021 H.R. 4345, Financial Services and General Government Appropriations Act, 2022 H.R. 4350, National Defense Authorization Act for Fiscal Year 2022 H.R. 4521, America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength (America COMPETES) Act of 2022, including provisions related to House Amendment 218 H.R. 4590, Promoting New and Diverse Depository Institutions Act H.R. 4616, Adjustable Interest Rate (LIBOR) Act of 2021 H.R. 4773, Consumer Financial Protection Commission Act H.R. 5586/S. 3056, Prohibiting IRS Financial Surveillance Act H.R. 5648/S. 3022, Stop Wall Street Looting Act H.R. 5910, Holding SPACs Accountable Act of 2021 H.R. 5911, Fair Hiring in Banking Act H.R. 7977, Promoting Opportunities for Non-Traditional Capital Formation Act S. 479, Lifting Our Communities through Advance Liquidity for (LOCAL) Infrastructure Act S. 2417, Credit Access and Inclusion Act of 2021 S. 2508, Veterans and Consumers Fair Credit Act S. 2621, Modernization of Derivatives Tax Act of 2021 S. 3410, The Consumer Protection and Due Process Act S. 3844, Economic Continuity and Stability Act S. 3914, Developing and Empowering our Aspiring Leaders Act of 2022 S. 4241, INvestor Democracy is EXpected (INDEX) Act Draft legislation titled Jumpstart our Business Startups (JOBS) Act 4.0 of 2022 Draft legislation titled Making appropriations for Financial Services and General Government for the fiscal year ending September 30, 2023, and for other purposes Potential legislation to foster economic growth and job creation through capital formation Potential legislation to further economic growth through environmental, social, and governance factors Potential legislation to speed up the timeline of the Holding Foreign Companies Accountable Act Potential legislation to enshrine SEC threshold ownership requirements for shareholder proposals Potential legislation to require the SEC to study barriers in accessing capital for minority entrepreneurs Potential legislation to expressing a sense of Congress reaffirming the Supreme Court materiality standard Potential legislation to require the SEC to consider additional standards in the rulemaking process Nomination of Mark Uyeda to be Commissioner of the U.S. Securities and Exchange Commission (SEC) Proposed rule regarding SEC Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers Proposed Rule (86 Fed. Reg. 57,478-57,524, October 15, 2021) Proposed rule regarding SEC Reporting of Securities Loans (86 Fed. Reg. 69,802-69,853, December 8, 2021) Proposed rule regarding Position Reporting of Large Security-Based Swap Positions (87 Fed. Reg. 6,652-6,706, December 15, 2021) SEC Money Market Fund Reforms (86 Fed. Reg. 7,248, December 15, 2021) Proposed rules regarding amendments to Form PF (87 Fed. Reg. 9,106-9,235, January 26, 2022) Request for Information Regarding Fees Imposed by Providers of Consumer Financial Products or Services, Consumer Financial Protection Bureau; (87 Fed. Reg. 5,801-5,803, February 2, 2022) Request for Comment, Board of Governors of the Federal Reserve System; Framework for the Supervision of Insurance Organizations (87 Fed. Reg. 6,537-6,549, February 4, 2022) Procedural Rule, Request for Comment, Consumer Financial Protection Bureau; Supervisory Authority Over Certain Nonbank Covered Persons Based on Risk Determination; Public Release of Decisions and Orders (87 Fed. Reg. 25397-25398, April 29, 2022) Proposed Rule, Consumer Financial Protection Bureau; Prohibition on Inclusion of Adverse Information in Consumer Reporting in Cases of Human Trafficking (Regulation V) (87 Fed. Reg. 20,771-20,781, April 8, 2022) Proposed Rule, Federal Deposit Insurance Corporation; Rules, Regulations, Guidance, and Statement of Policy on Bank Merger Transactions (87 Fed. Reg. 18,740-18,744, March 31, 2022) Proposed Rule; Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (87 Fed. Reg. 16,590-16,624, May 9, 2022) Proposed Rule, Securities and Exchange Commission; Private Fund Advisers; Documentation of Registered Investment Adviser Compliance Reviews (87 Fed. Reg. 16,886-16,977, March 24, 2022) Request for Comment, Federal Deposit Insurance Corporation; Statement of Principles for Climate-Related Financial Risk Management for Large Financial Institutions (87 Fed. Reg. 19,507-19,512, April 4, 2022) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; Public Company Accounting Oversight Board (PCAOB); CFTCs de minimis Exception for Swap Dealers; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) (Regulation Z); Financial Stability Oversight Council and the designation of Nonbank Financial Firms as systemically important; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; potential repeal of the State and Local Tax (SALT) Cap; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information Collection under the Community Reinvestment Act (CRA) (P.L. 95-128); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; resolutions to establish task forces on Artificial Intelligence and Financial Technology in the House Committee on Financial Services; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; benefits of risk-based pricing; mobile disclosures; Federal Trade Commission issues: Freedom of Information Act Requests, Penalty Offense Authority, Zombie Voting, and overall direction of the Commission under Chair Lina Khan; Tax Reporting Proposal by the Department of the Treasury related to a $600 or more annual account threshold; Amendment to the FY22 National Defense Authorization Act related to credit reporting; Climate-Related Financial Risk Management for Large Banks; House Committee on Financial Services request for information related to Russia sanctions; Proposed Rule, Securities and Exchange Commission; Prohibition Against Fraud, Manipulation, or Deception in Connection with Security-Based Swaps, Prohibition against Undue Influence over Chief Compliance Officers, Position Reporting of Large Security-Based Swap Positions; Consumer Financial Protection Bureau (CFPB) activities, including a regulatory sandbox for disclosures; CFPB Policy Fellowship program; CFPB amendment of its Supervision and Examination Manual; CFPB conflation of Distinct Statutory Concepts of Unfairness and Discrimination Promoting the importance of appropriate length of SEC Comment Periods; EU sustainable finance action plan and incorporating ESG factors into financial services; EU review of Alternative Investment Fund Managers Directive; EU review of prudential regime for investment firms; implementation and enforcement of Regulation Best Interest by the Securities and Exchange Commission; changes in the enforcement policies of the Securities and Exchange Commission; activity of the Financial Stability Oversight Council and recommendations on macro-prudential regulation; clarification in the regulatory treatment of digital assets by the Securities and Exchange Commission and the Commodity Futures Trading Commission; implementation and enforcement of proxy advisory firm regulations finalized in 2020; implementation and enforcement of SEC 14a-8 shareholder proposal process reforms finalized in 2020; EU Money Market Fund Regulation, legislative review; electronic delivery of certain investment documents and disclosures; implementation of beneficial ownership reporting requirements under the National Defense Authorization Act FY2021 (P.L. 116-283); implementation of the Social Security Administrations Electronic Consent Based Social Security Number Verification System Service; Financial Stability Board recommendations on money market fund reform; IOSCO recommendations on sustainability-related practices, polices, procedures, and disclosure in asset management; Office of Financial Research (OFR) discussions on FSOC Report on Climate-Related Financial Risk; staff legal guidance at the SEC concerning no-action letters on shareholder proposals with broad societal impact (Staff Legal Bulletin 14L-CF); SEC reforms to regulations related to climate disclosures; SEC reforms to regulations related to Shareholder Proposals; SEC reforms to regulations related to Cybersecurity Disclosures; SEC reforms to regulations related to Human Capital Management Disclosures; SEC reforms to regulations related to Share Repurchase Disclosures; SEC reforms to regulations related to 10b5-1 Disclosure; SEC request for information on digital engagement practices; FinCEN Implementation of the Beneficial Ownership Requirements of the Corporate Transparency Act (P.L. 116-283); SEC Reopening of Comment Period on Pay Versus Performance; SEC Proposed Rule amending 10b5-1; SEC Amended Rule 15c2-11, applicability to 144A securities; SEC Proposed Rule on the Enhancement and Standardization of Climate-Related Disclosures for Investors; SEC prosed rule on private fund advisors; documentation of registered investment adviser compliance reviews; Proposed Rule, Securities and Exchange Commission; Share Repurchase Disclosure Modernization; Proposed Rule, Securities and Exchange Commission; The Enhancement and Standardization of Climate-Related Disclosures for Investors; Proposed Rule, Securities and Exchange Commission; Money Market Fund Reforms; Proposed Rule, Securities and Exchange Commission; Share Repurchase Disclosure Modernization; Notice, Internal Revenue Service; Priority Guidance Plan; Compliance Assistance Release, Department of Labor; 401(k) Plan Investments in Cryptocurrencies Request for Information, Consumer Financial Protection Bureau; Fees Imposed by Providers of Consumer Financial Products or Services; cybersecurity risk management and incident reporting; enhancement and standardization of climate related disclosures to investors SEC regulation

H.R. 1381 Main St Tax Certainty Act. Makes permanent Section 199A of the tax code H.R. 1977 Enhancing Credit Opportunities in Rural America Act (ECORA) H.R. 5376 Build Back Better Act H.R. 5586 Prohibiting IRS Financial Surveillance Act H.R. 6732 Small LENDER Act H.R. 6739 Business Loan Privacy Act H.R. 6802 Preventing Racial Profiling in Lending Act S. 480 Main Street Tax Certainty Act S. 2202 Enhancing Credit Opportunities for Rural America S. 2387 Small Business Tax Fairness Act S. 3506 Prohibiting IRS Financial Surveillance Act S. 3715 E-Sign Modernization Act S. 3745 TAILOR Act S. Amend 3099 Amendment to the Senate Budget Resolution to bar new IRS reporting Administration Proposal to Close the Tax Gap Bank Account Information Reporting to the IRS Credit Union Tax Exemption ECORA - Tax relief for community banks - Support IRS Financial Transaction Reporting Proposal in budget reconciliation Taxation of Capital Gains at Death Tax Relief for Community Bank Retained Earnings

Client expense: $1,840,000 · Firm income: Not reported

H.R. 1381 Main St Tax Certainty Act. Makes permanent Section 199A of the tax code H.R. 1977 Enhancing Credit Opportunities in Rural America Act (ECORA) H.R. 5376 Build Back Better Act H.R. 5586 Prohibiting IRS Financial Surveillance Act H.R. 6732 Small LENDER Act H.R. 6739 Business Loan Privacy Act H.R. 6802 Preventing Racial Profiling in Lending Act S. 480 Main Street Tax Certainty Act S. 2202 Enhancing Credit Opportunities for Rural America S. 2387 Small Business Tax Fairness Act S. 3506 Prohibiting IRS Financial Surveillance Act S. 3715 E-Sign Modernization Act S. 3745 TAILOR Act S. Amend 3099 Amendment to the Senate Budget Resolution to bar new IRS reporting Administration Proposal to Close the Tax Gap Bank Account Information Reporting to the IRS Credit Union Tax Exemption ECORA - Tax relief for community banks - Support IRS Financial Transaction Reporting Proposal in budget reconciliation Taxation of Capital Gains at Death

Client expense: $690,000 · Firm income: Not reported

H.R. 935, Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Act of 2021 H.R. 1087, Shareholder Political Transparency Act of 2021 H.R. 1187, Corporate Governance Improvement and Investor Protection Act H.R. 1277/S. 374, Improving Corporate Governance Through Diversity Act of 2021 H.R. 1602, Eliminate Barriers to Innovation Act of 2021 H.R. 2025/S. 840, To amend title 28, United States Code, to increase transparency and oversight of third-party litigation funding in certain actions, and for other purposes H.R. 2516, Promoting Diversity and Inclusion in Banking Act of 2021 H.R. 2543, Federal Reserve Racial and Economic Equity Act H.R. 2547, Comprehensive Debt Collection Improvement Act H.R. 2570, Climate Risk Disclosure Act of 2021 H.R. 2620, Investor Choice Act of 2021 H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3448, Helping Startups Continue to Grow Act H.R. 3454, Modernizing Disclosures for Investors Act H.R. 4277, Overdraft Protection Act of 2021 H.R. 4345, Financial Services and General Government Appropriations Act, 2022 H.R. 4350, National Defense Authorization Act for Fiscal Year 2022 H.R. 4521, America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength (America COMPETES) Act of 2022, including provisions related to House Amendment 218 H.R. 4590, Promoting New and Diverse Depository Institutions Act H.R. 4616, Adjustable Interest Rate (LIBOR) Act of 2021 H.R. 4773, Consumer Financial Protection Commission Act H.R. 5586/S. 3056, Prohibiting IRS Financial Surveillance Act H.R. 5648/S. 3022, Stop Wall Street Looting Act H.R. 5910, Holding SPACs Accountable Act of 2021 H.R. 5911, Fair Hiring in Banking Act S. 479, Lifting Our Communities through Advance Liquidity for (LOCAL) Infrastructure Act S. 2417, Credit Access and Inclusion Act of 2021 S. 2508, Veterans and Consumers Fair Credit Act S. 2621, Modernization of Derivatives Tax Act of 2021 S. 3410, The Consumer Protection and Due Process Act S. 3755, Arbitration Fairness for Consumers Act S. 3844, Economic Continuity and Stability Act S. 3914, Developing and Empowering our Aspiring Leaders Act of 2022 Potential legislation to foster economic growth and job creation through capital formation Potential legislation to further economic growth through environmental, social, and governance factors Potential legislation to speed up the timeline of the Holding Foreign Companies Accountable Act Potential legislation to enshrine SEC threshold ownership requirements for shareholder proposals Potential legislation to require the SEC to study barriers in accessing capital for minority entrepreneurs Potential legislation to expressing a sense of Congress reaffirming the Supreme Court materiality standard Nomination of Sarah Bloom Raskin to Serve as Vice Chair for Supervision of the Federal Reserve Board of Governors Proposed rule regarding SEC Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers Proposed Rule (86 Fed. Reg. 57,478-57,524, October 15, 2021) Proposed rule regarding SEC Reporting of Securities Loans (86 Fed. Reg. 69,802-69.853, December 8, 2021) Proposed rule regarding Position Reporting of Large Security-Based Swap Positions (87 Fed. Reg. 6,652-6,706, December 15, 2021) SEC Money Market Fund Reforms (86 Fed. Reg. 7,248, December 15, 2021) Proposed rules regarding amendments to Form PF (87 FR 9,106-9,235, January 26, 2022) Request for Information on "Review of Bank Secrecy Act Regulations and Guidance, Financial Crimes Enforcement Network (FinCEN); (86 Fed. Reg. 71,201-71,207, December 15, 2021) Reopening of Comment Period for Pay Versus Performance Proposed Rule, Securities and Exchange Commission; (87 Fed. Reg. 5,751-5,759, February 2, 2022) Request for Information Regarding Fees Imposed by Providers of Consumer Financial Products or Services, Consumer Financial Protection Bureau; (87 Fed. Reg. 5,801-5,803, February 2, 2022) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; Public Company Accounting Oversight Board (PCAOB); CFTCs de minimis Exception for Swap Dealers; CFPB regulatory sandbox for disclosures; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) (Regulation Z); Financial Stability Oversight Council and the designation of Nonbank Financial Firms as systemically important; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; potential repeal of the State and Local Tax (SALT) Cap; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information Collection under the Community Reinvestment Act (CRA); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; resolutions to establish task forces on Artificial Intelligence and Financial Technology in the House Committee on Financial Services; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; benefits of risk-based pricing; mobile disclosures; Federal Trade Commission issues: Freedom of Information Act Requests, Penalty Offense Authority, Zombie Voting, and overall direction of the Commission under Chair Lina Khan; Tax Reporting Proposal by the Department of the Treasury related to a $600 or more annual account threshold; Amendment to the FY22 National Defense Authorization Act related to credit reporting; Climate-Related Financial Risk Management for Large Banks; House Committee on Financial Services request for information related to Russia sanctions; EU sustainable finance action plan and incorporating ESG factors into financial services; EU review of Alternative Investment Fund Managers Directive; EU review of prudential regime for investment firms; implementation and enforcement of Regulation Best Interest by the Securities and Exchange Commission; changes in the enforcement policies of the Securities and Exchange Commission; activity of the Financial Stability Oversight Council and recommendations on macro-prudential regulation; clarification in the regulatory treatment of digital assets by the Securities and Exchange Commission and the Commodity Futures Trading Commission; implementation and enforcement of SEC 14a-8 shareholder proposal process reforms finalized in 2020; EU Money Market Fund Regulation, legislative review; electronic delivery of certain investment documents and disclosures; implementation of beneficial ownership reporting requirements under the National Defense Authorization Act FY2021 (P.L. 116-283); implementation of the Social Security Administrations Electronic Consent Based Social Security Number Verification System Service; Financial Stability Board recommendations on money market fund reform; IOSCO recommendations on sustainability-related practices, polices, procedures, and disclosure in asset management; Office of Financial Research (OFR) discussions on FSOC Report on Climate-Related Financial Risk; staff legal guidance at the SEC concerning no-action letters on shareholder proposals with broad societal impact (Staff Legal Bulletin 14L-CF); SEC reforms to regulations related to climate disclosures; SEC reforms to regulations related to Shareholder Proposals; SEC reforms to regulations related to Cybersecurity Disclosures; SEC reforms to regulations related to Human Capital Management Disclosures; SEC reforms to regulations related to Share Repurchase Disclosures; SEC reforms to regulations related to 10b5-1 Disclosure; SEC request for information on digital engagement practices; FinCEN Implementation of the Beneficial Ownership Requirements of the Corporate Transparency Act; SEC Reopening of Comment Period on Pay Versus Performance; SEC Proposed Rule Regarding Share Repurchase Disclosure Modernization; SEC Proposed Rule amending 10b5-1; Proposed Rule, Securities and Exchange Commission; Prohibition Against Fraud, Manipulation, or Deception in Connection with Security-Based Swaps, Prohibition against Undue Influence over Chief Compliance Officers, Position Reporting of Large Security-Based Swap Positions; Proposed Rule, Securities and Exchange Commission; Rule 10b5-1 and Insider Trading; Proposed Rule, Securities and Exchange Commission; Share Repurchase Disclosure Modernization; Proposed Rule, Securities and Exchange Commission; Proxy Voting Advice; Requesting an Extension of the Comment Period for the Securities and Exchange Commissions Private Fund Advisers Proposal; Proposed rule, Securities and Exchange Commission; Reporting of Securities Loans; third party litigation financing and lawsuit lending; cybersecurity risk management and incident reporting; enhancement and standardization of climate related disclosures to investors SEC regulation

S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act Proposed changes to capital gains taxes H.R. 3151, S. 928Taxpayer First Act S 617Death Tax Repeal Act HR 1352Water Affordability, Transparency, Equity and Reliability S. 1598Carried Interest Fairness Act of 2021 S.1288/H.R. 2730College for All Act Proposals for a financial transaction tax Develop Safe Harbor Guidance on Section 170(h) partnership deductions S. 1314Tobacco Tax Equity Act of 2021 S. 2721, H.R. 5206Tax Gap and IRS Enforcement Reform Act Privacy of taxpayer information Proposals to retroactively increase taxes Proposals to increase bank reporting requirements to IRS H.R. 5586, S. 3056Prohibiting IRS Financial Surveillance Act Efforts to repeal and prohibit digital services taxes (DSTs) Stock buyback tax proposal in the Build Back Better Act Tax provisions expiring at the end of 2021 ("tax extenders") Taxation of U.S. residents living abroad H.R. 1396, S.1299public buildings renewal act Pillars 1 and 2 of the international tax agreement Foreign tax credit (FTC) rules regarding losses Child Tax Credit (CTC) reform and expansion Earned Income Tax Credit (EITC) reform and expansion S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act Extending 100-percent bonus depreciation provisions from TCJA S. 1077 / H.R. 5371Permanently Preserving America's Investment in Manufacturing Act Premium tax credit (PTC) expansion IRS reform S. 2721 / H.R. 5206Tax Gap and IRS Enforcement Reform Act S. 1166 / H.R. 2558ALIGN Act S. 3191 / H.R. 4585Everyday Philanthropist Act Reforms to the Form 990 Proposed changes to Sec. 170(h) conservation easement deductions S. 1656Small Business Taxpayer Bill of Rights S. 2378 / H.R. 4534FAIR Transition and Competition Act Reforms to the state and local tax (SALT) deduction Tax treatment of residential and non-residential real estate structures S. 36691031 Exchange Improvement Act H.R. 7229Renewing Investment in American Workers and Supply Chains Act IRS technology to identify taxpayer correspondence H.R. 7079Cut Red Tape For Online Sales Act H.R. 5376Build Back Better Act

H.R. 5586: Prohibiting IRS Financial Surveillance ActNo stance H.R. 5911: Fair Hiring in Banking ActSupport

Client expense: $490,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employee Retention Tax Credit S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act Proposed changes to the U.S. corporate tax rate Proposed corporate minimum tax on "book income" Proposed changes to U.S. taxation of foreign profits earned by U.S.-based businesses Global tax agreement (Pillar One and Pillar Two) Proposed changes to capital gains taxes Proposals to increase the IRS budget and increase audits/enforcement The state and local tax (SALT) deduction Full and immediate expensing for the cost of structures Proposed changes to the Section 163(j) business interest deductions Conservation easement tax deduction (IRC Section 170(h)) Expansion of the Child Tax Credit Expansion of the Earned Income Tax Credit Expansion of the Child and Dependent Care Tax Credit S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act of 2021 H.R. 3151, S. 928Taxpayer First Act ARP provision barring states from certain tax changes S. 743, H.R. 2189State Fiscal Flexibility Act of 2021 S. 730, H.R. 2002Let States Cut Taxes Act H.R. 2165To limit the authority of a State or other related taxing jurisdiction to impose a tax on a resident who has relocated permanent residence to another State or its related taxing jurisdiction. H.R. 2121, S. 897Improving Child Care for Working Families Act of 2021 S 617Death Tax Repeal Act HR 1352Water Affordability, Transparency, Equity and Reliability H.R. 2558, S. 1166ALIGN Act S. 1077, H.R. 5371Permanently Preserving Americas Investment in Manufacturing Act Wealth tax proposals Limiting the electric vehicle tax credit Proposals to increase taxes on investment income Proposals to repeal stepped-up basis Proposals to increase individual income tax rates Reforming the tax treatment of carried interest S. 1656Small Business Taxpayer Bill of Rights Act of 2021 S. 1777Don't Weaponize the IRS Act S. 1598Carried Interest Fairness Act of 2021 S.1288/H.R. 2730College for All Act Proposals for a financial transaction tax Develop Safe Harbor Guidance on Section 170(h) partnership deductions S. 1314Tobacco Tax Equity Act of 2021 S. 2721, H.R. 5206Tax Gap and IRS Enforcement Reform Act H.R. 3265Middle Class Savings Act Privacy of taxpayer information Proposals to retroactively increase taxes Proposals to increase bank reporting requirements to IRS S. 2936A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit H.R. 5586, S. 3056Prohibiting IRS Financial Surveillance Act Efforts to repeal and prohibit digital services taxes (DSTs) Stock buyback tax proposal in the Build Back Better Act Tax provisions expiring at the end of 2021 ("tax extenders") H.R. 5649Bring Entrepreneurial Advancements To Consumers Here In North America Act Taxation of U.S. residents living abroad H.R. 1396, S.1299public buildings renewal act Proposals to alter valuation of grantor trusts for estate tax purposes HR 4585, S 3191Everyday Philanthropist Act

H.R. 935, Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Act of 2021 H.R. 1087, Shareholder Political Transparency Act of 2021 H.R. 1187, Corporate Governance Improvement and Investor Protection Act H.R. 1277/S. 374, Improving Corporate Governance Through Diversity Act of 2021 H.R. 1602, Eliminate Barriers to Innovation Act of 2021 H.R. 2025/S. 840, To amend title 28, United States Code, to increase transparency and oversight of third-party litigation funding in certain actions, and for other purposes H.R. 2072, Uyghur Forced Labor Disclosure Act H.R. 2516, Promoting Diversity and Inclusion in Banking Act of 2021 H.R. 2543, Federal Reserve Racial and Economic Equity Act H.R. 2547, Comprehensive Debt Collection Improvement Act H.R. 2570, Climate Risk Disclosure Act of 2021 H.R. 2620, Investor Choice Act of 2021 H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3448, Helping Startups Continue to Grow Act H.R. 3454, Modernizing Disclosures for Investors Act H.R. 4277, Overdraft Protection Act of 2021 H.R. 4345, Financial Services and General Government Appropriations Act, 2022 H.R. 4350, National Defense Authorization Act for Fiscal Year 2022 H.R. 4590, Promoting New and Diverse Depository Institutions Act H.R. 4616, Adjustable Interest Rate (LIBOR) Act of 2021 H.R. 4773, Consumer Financial Protection Commission Act H.R. 5586/S. 3056, Prohibiting IRS Financial Surveillance Act H.R. 5648/S. 3022, Stop Wall Street Looting Act H.R. 5910, Holding SPACs Accountable Act of 2021 H.R. 5911, Fair Hiring in Banking Act S. 479, Lifting Our Communities through Advance Liquidity for (LOCAL) Infrastructure Act S. 2417, Credit Access and Inclusion Act of 2021 S. 2508, Veterans and Consumers Fair Credit Act S. 2621, Modernization of Derivatives Tax Act of 2021 S. 3410, The Consumer Protection and Due Process Act Potential legislation to foster economic growth and job creation through capital formation Potential legislation to further economic growth through environmental, social, and governance factors Potential legislation to speed up the timeline of the Holding Foreign Companies Accountable Act Potential legislation to enshrine SEC threshold ownership requirements for shareholder proposals Potential legislation to require the SEC to study barriers in accessing capital for minority entrepreneurs Potential companion legislation to H.R. 4616, Adjustable Interest Rate (LIBOR) Act of 2021 Nomination of Saule Omarova to serve as Comptroller of Currency Proposed rule regarding SEC Proxy Voting Advice Proposed Rule (86 Fed. Reg. 67,383-67,402, November 26, 2021) Proposed rule regarding SEC Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers Proposed Rule (86 Fed. Reg. 57,478-57,524, October 15, 2021) Notice, Federal Reserve System, the Federal Deposit Insurance Corporation, and the Comptroller of the Currency; Proposed Interagency Guidance on Third-Party Relationships: Risk Management, (86 Fed. Reg. 38,182-38,204, July 19, 2021) Final rule regarding SEC Universal Proxy (86 Fed. Reg. 68,330-68,381, December 1, 2021) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; Public Company Accounting Oversight Board (PCAOB); CFTCs de minimis Exception for Swap Dealers; CFPB regulatory sandbox for disclosures; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) Regulation Z; Financial Stability Oversight Council and the designation of Nonbank Financial Firms as systemically important; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; potential repeal of the State and Local Tax (SALT) Cap; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information Collection under the Community Reinvestment Act (CRA); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; resolutions to establish task forces on Artificial Intelligence and Financial Technology in the House Committee on Financial Services; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; benefits of risk-based pricing; mobile disclosures; Federal Trade Commission issues: Freedom of Information Act Requests, Penalty Offense Authority, Zombie Voting, and overall direction of the Commission under Chair Lina Khan; Tax Reporting Proposal by the Department of the Treasury related to a $600 or more annual account threshold; Amendment to the FY22 National Defense Authorization Act related to credit reporting; EU sustainable finance action plan and incorporating ESG factors into financial services; EU review of Alternative Investment Fund Managers Directive; EU review of prudential regime for investment firms; implementation and enforcement of Regulation Best Interest by the Securities and Exchange Commission; changes in the enforcement policies of the Securities and Exchange Commission; activity of the Financial Stability Oversight Council and recommendations on macro-prudential regulation; clarification in the regulatory treatment of digital assets by the Securities and Exchange Commission and the Commodity Futures Trading Commission; implementation and enforcement of proxy advisory firm regulations finalized in 2020; implementation and enforcement of SEC 14a-8 shareholder proposal process reforms finalized in 2020; EU Money Market Fund Regulation, legislative review; electronic delivery of certain investment documents and disclosures; implementation of beneficial ownership reporting requirements under the National Defense Authorization Act FY2021 (P.L. 116-283); implementation of the Social Security Administrations Electronic Consent Based Social Security Number Verification System Service; Financial Stability Board recommendations on money market fund reform; IOSCO recommendations on sustainability-related practices, polices, procedures, and disclosure in asset management; Office of Financial Research (OFR) discussions on FSOC Report on Climate-Related Financial Risk; staff legal guidance at the SEC concerning no-action letters on shareholder proposals with broad societal impact (Staff Legal Bulletin 14L-CF); SEC request for information on climate disclosures; SEC Reforms to regulations related to Shareholder Proposals; SEC Reforms to regulations related to Cybersecurity Disclosures; SEC Reforms to regulations related to Human Capital Management Disclosures; SEC Reforms to Money Market Funds Regulations; SEC request for information on digital engagement practices; FinCEN Implementation of the Beneficial Ownership Requirements of the Corporate Transparency Act; potential legislation dealing with third party litigation financing and lawsuit lending

H.R. 1319 American Rescue Plan Act H.R. 1381 Main St Tax Certainty Act. Makes permanent Section 199A of the tax code H.R. 2561 Promoting Access to Capital in Underbanked Communities Act of 2021 H.R. 1977 Enhancing Credit Opportunities in Rural America Act (ECORA) H.R. 5376 Build Back Better Act H.R. 5586 Prohibiting IRS Financial Surveillance Act S. 480 Main Street Tax Certainty Act S. 2202 Enhancing Credit Opportunities for Rural America S. 2387 Small Business Tax Fairness Act S 2857 Protecting Financial Privacy Act S. 3506 Prohibiting IRS Financial Surveillance Act S. Amend 3099 Amendment to the Senate Budget Resolution to bar new IRS reporting Administration Proposal to Close the Tax Gap Bank Account Information Reporting to the IRS Credit Union Tax Exemption ECORA - Tax relief for community banks - Support IRS Financial Transaction Reporting Proposal in budget reconciliation Stepped-Up Basis Tax Proposal (Opposed) Taxation of Capital Gains at Death Taxation of Grantor Trusts and Passive Assets

Client expense: $1,230,000 · Firm income: Not reported

H.R. 5376, Build Back Better Act Eliminating the Credit Union Tax Exemption H.R. 373, to treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits. International taxation; US position on OECD global tax proposals S. 98, Neighborhood Homes Investment Act H.R. 1321, New Markets Tax Credit Extension Act S. 456, New Markets Tax Credit Extension Act Crapo Amendment (S. AMDT.3099) to S.Con.Res.14 H.R. 5206, Tax Gap Reform and IRS Enforcement Act S. 2721, Tax Gap Reform and IRS Enforcement Act H.R. 5586, The Prohibiting IRS Financial Surveillance Act S. 3056, The Prohibiting IRS Financial Surveillance Act

Client expense: $2,450,000 · Firm income: Not reported