Clinical Research Enhancement Act of 1999

Surface Transit Highway Reauthorization; provisions relative to agriculture and farmer cooperatives. Agriculture Hours of Service Exemption; provisions relative to agriculture and farmer cooperatives. HR 3265 and S 1915: To amend the Motor Carrier Safety Improvement Act of 1999 to provide clarification regarding the applicability of exemptions relating to the transportation of agricultural commodities and farm supplies, and for other purposes. HR 4348 / S 1813, 2012 Highway Bill Moving Ahead for Progress in the 21st Century, or MAP-21; provisions affecting agriculture and farmer cooperatives.

Client expense: $215,675 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

See attachment. TAX Third Quarter Report 2012 Tax matters relating to life insurance as proposed in the Presidents FY2012 Budget Proposal and Treasury Greenbook, including but not limited to: oModify dividends-received deduction ("DRD") for life insurance company separate accounts ISSUE: Taxation of life insurance companies oExpand pro rata interest expense disallowance for interest unrelated corporate-owned life insurance ISSUE: Taxation of the business use of life insurance oModify Rules that apply to sales of life insurance contracts ISSUE: The compliance burden and accuracy for life insurance companies Tax matters relating to life insurance as contained in an increase in the debt ceiling. ISSUE: Taxation of life insurance companies and products. H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012. Issue: withholding from multi state employees. H.R. 2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S. 2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies.

HR 1151: EMERGENCY MORTGAGE RELIEF AND NEIGHBORHOOD STABILIZATION PROGRAMS COST RECOUPMENT ACT OF 2011; PROVISIONS RELATED TO THE TAXATION OF LIFE INSURANCE COMPANIES H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. H.R.2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. S.2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012. Issue: withholding from multi state employees. FY 2013 PRESIDENTIAL BUDGET PROPOSAL AND TREASURY GREENBOOK; MODIFICATION OF DIVIDENDS-RECEIVED DEDUCTION FOR LIFE INSURANCE COMPANY SEPARATE ACCOUNTS - PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES; EXPANSION OF PRO RATA INTEREST EXPENSE DISALLOWANCE FOR INTEREST UNRELATED CORPORATE-OWNED LIFE INSURANCE - PROVISIONS RELATED TO TAXATION OF THE BUSINESS USE OF LIFE INSURANCE; MODIFICATION OF RULES THAT APPLY TO SALES OF LIFE INSURANCE CONTRACTS - PROVISIONS RELATED TO COMPLIANCE BURDEN AND ACCURACY FOR LIFE INSURANCE COMPANIES H.R. 3313 and S. 1787: Wall Street Trading and Speculators Act. ISSUE: Taxation of Life Insurance Companies.

Surface Transit Highway Reauthorization; provisions relative to agriculture and farmer cooperatives. Agriculture Hours of Service Exemption; provisions relative to agriculture and farmer cooperatives. HR 3265 and S 1915: To amend the Motor Carrier Safety Improvement Act of 1999 to provide clarification regarding the applicability of exemptions relating to the transportation of agricultural commodities and farm supplies, and for other purposes. HR 4348 / S 1813, 2012 Highway Bill Moving Ahead for Progress in the 21st Century, or MAP-21; provisions affecting agriculture and farmer cooperatives.

Client expense: $215,675 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. Tax matters relating to life insurance as proposed in the Presidents FY2012 Budget Proposal and Treasury Greenbook, including but not limited to: oModify dividends-received deduction ("DRD") for life insurance company separate accounts ISSUE: Taxation of life insurance companies oExpand pro rata interest expense disallowance for interest unrelated corporate-owned life insurance ISSUE: Taxation of the business use of life insurance oModify Rules that apply to sales of life insurance contracts ISSUE: The compliance burden and accuracy for life insurance companies Tax matters relating to life insurance as contained in an increase in the debt ceiling. ISSUE: Taxation of life insurance companies and products. H.R.2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. S.2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012. Issue: withholding from multi state employees.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of Family Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. H.R. 4351, Let's Grow Act of 2012. H.R. 5952, To require each Federal agency to submit and obtain approval from the Director of the Office of Science and Technology Policy of guidelines for ensuring and maximizing the quality, objectivity, utility, and integrity of scientific information relied upon by the agency. H.R. 6040, Temporary Surface Transportation Extension Act of 2012. (P.L. 112-140). H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. S. 1403, IDEA Full Funding Act. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. S.2375, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. H.R. 5973, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. S. 3187, Food and Drug Administration Safety and Innovation Act. H.R. 5651, Food and Drug Administration Reform Act of 2012. S. 3240, Farm Bill. S. 3295, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Draft, House Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Congressional outreach regarding actions at the World Trade Organization specific to tobacco.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of Family Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. H.R. 4351, Let's Grow Act of 2012. H.R. 5952, To require each Federal agency to submit and obtain approval from the Director of the Office of Science and Technology Policy of guidelines for ensuring and maximizing the quality, objectivity, utility, and integrity of scientific information relied upon by the agency. H.R. 6040, Temporary Surface Transportation Extension Act of 2012. (P.L. 112-140). H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. S. 1403, IDEA Full Funding Act. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. S.2375, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. H.R. 5973, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. S. 3187, Food and Drug Administration Safety and Innovation Act. H.R. 5651, Food and Drug Administration Reform Act of 2012. S. 3240, Farm Bill. S. 3295, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Draft, House Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Congressional outreach regarding actions at the World Trade Organization specific to tobacco.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of Family Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. H.R. 4351, Let's Grow Act of 2012. H.R. 5952, To require each Federal agency to submit and obtain approval from the Director of the Office of Science and Technology Policy of guidelines for ensuring and maximizing the quality, objectivity, utility, and integrity of scientific information relied upon by the agency. H.R. 6040, Temporary Surface Transportation Extension Act of 2012. (P.L. 112-140). H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. S. 1403, IDEA Full Funding Act. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. S.2375, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. H.R. 5973, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. S. 3187, Food and Drug Administration Safety and Innovation Act. H.R. 5651, Food and Drug Administration Reform Act of 2012. S. 3240, Farm Bill. S. 3295, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Draft, House Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Congressional outreach regarding actions at the World Trade Organization specific to tobacco.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of Family Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. H.R. 4351, Let's Grow Act of 2012. H.R. 5952, To require each Federal agency to submit and obtain approval from the Director of the Office of Science and Technology Policy of guidelines for ensuring and maximizing the quality, objectivity, utility, and integrity of scientific information relied upon by the agency. H.R. 6040, Temporary Surface Transportation Extension Act of 2012. (P.L. 112-140). H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. S. 1403, IDEA Full Funding Act. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. S.2375, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. H.R. 5973, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013. S. 3187, Food and Drug Administration Safety and Innovation Act. H.R. 5651, Food and Drug Administration Reform Act of 2012. S. 3240, Farm Bill. S. 3295, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Draft, House Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2013. Congressional outreach regarding actions at the World Trade Organization specific to tobacco.

Surface Transit Highway Reauthorization; provisions relative to agriculture and farmer cooperatives. Agriculture Hours of Service Exemption; provisions relative to agriculture and farmer cooperatives. HR 3265 and S 1915: To amend the Motor Carrier Safety Improvement Act of 1999 to provide clarification regarding the applicability of exemptions relating to the transportation of agricultural commodities and farm supplies, and for other purposes. S 1813 Surface Transportation Reauthorization Bill; provisions affecting agriculture and farmer cooperatives. HR 4348 / S 1813, 2012 Highway Bill Moving Ahead for Progress in the 21st Century, or MAP-21.

Client expense: $216,468 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

See attachment. TAX Second Quarter Report 2012 Tax matters relating to life insurance as proposed in the Presidents FY2012 Budget Proposal and Treasury Greenbook, including but not limited to: oModify dividends-received deduction ("DRD") for life insurance company separate accounts ISSUE: Taxation of life insurance companies oExpand pro rata interest expense disallowance for interest unrelated corporate-owned life insurance ISSUE: Taxation of the business use of life insurance oModify Rules that apply to sales of life insurance contracts ISSUE: The compliance burden and accuracy for life insurance companies Tax matters relating to life insurance as contained in an increase in the debt ceiling. ISSUE: Taxation of life insurance companies and products. Tax matters relating to life insurance as before the Joint Select Committee on Deficit Reduction. ISSUE: Taxation of life insurance companies and products. H.R. 658: FAA Modernization and Reform Act of 2012 (NOTE: Senate version contained language to modify rules that apply to sales of life insurance contracts). ISSUE: The compliance burden and accuracy for life insurance companies H.R. 1151: Emergency Mortgage Relief and Neighborhood Stabilization Programs Cost Recoupment Act of 2011 ISSUE: Taxation of life insurance companies. H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012. Issue: withholding from multi state employees. H.R. 2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. S. 2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies.

HR 1151: EMERGENCY MORTGAGE RELIEF AND NEIGHBORHOOD STABILIZATION PROGRAMS COST RECOUPMENT ACT OF 2011; PROVISIONS RELATED TO THE TAXATION OF LIFE INSURANCE COMPANIES H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. H.R.2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. S.2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012. Issue: withholding from multi state employees. FY 2013 PRESIDENTIAL BUDGET PROPOSAL AND TREASURY GREENBOOK; MODIFICATION OF DIVIDENDS-RECEIVED DEDUCTION FOR LIFE INSURANCE COMPANY SEPARATE ACCOUNTS - PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES; EXPANSION OF PRO RATA INTEREST EXPENSE DISALLOWANCE FOR INTEREST UNRELATED CORPORATE-OWNED LIFE INSURANCE - PROVISIONS RELATED TO TAXATION OF THE BUSINESS USE OF LIFE INSURANCE; MODIFICATION OF RULES THAT APPLY TO SALES OF LIFE INSURANCE CONTRACTS - PROVISIONS RELATED TO COMPLIANCE BURDEN AND ACCURACY FOR LIFE INSURANCE COMPANIES

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

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of amily Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 1403, IDEA Full Funding Act. H.R. 3055, National Parents Corps Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 2175, Regulatory Balance Act. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. H.R. 3382, Smoke Free Federal Buildings Act. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 3984, Apple Juice Act of 2012. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. Fiscal Year 2013 Department of the Interior Appropriations.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of amily Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 1403, IDEA Full Funding Act. H.R. 3055, National Parents Corps Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 2175, Regulatory Balance Act. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. H.R. 3382, Smoke Free Federal Buildings Act. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 3984, Apple Juice Act of 2012. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. Fiscal Year 2013 Department of the Interior Appropriations.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of amily Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 1403, IDEA Full Funding Act. H.R. 3055, National Parents Corps Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 2175, Regulatory Balance Act. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. H.R. 3382, Smoke Free Federal Buildings Act. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 3984, Apple Juice Act of 2012. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. Fiscal Year 2013 Department of the Interior Appropriations.

Monitor federal legislation and activity related to the tobacco industry. Monitor the implementation of PACT Act, (P.L. 111-154). Mnitor the implementation of amily Smoking Prevention and Tobacco Control Act, (P.L. 111-31). H.R. 65, Candy Tobacco Tax Parity Act of 2011. H.R. 1639, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 1461, Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2011. S. 299, Regulations from the Executive in Need of Scrutiny Act of 2011. H.R. 10, Regulations from the Executive in Need of Scrutiny Act of 2011. S. 1403, IDEA Full Funding Act. H.R. 3055, National Parents Corps Act of 2011. H.R. 3010, Regulatory Accountability Act of 2011. S. 1606, Regulatory Accountability Act of 2011. H.R. 2175, Regulatory Balance Act. H.R. 3186, Smuggled Tobacco Prevention Act of 2011. S. 1706, Smuggled Tobacco Prevention Act of 2011. H.R. 3205, FDA Renewing Efficiency From Outside Reviewer Management Act of 2011. H.R. 3214, Food and Drug Administration Mission Reform Act of 2011. S. 1972, Food and Drug Administration Mission Reform Act of 2011. H.J. Res 98, Expressing the Sense of the House of Representatives that the Commissioner of the Food and Drug Administration should give the greatest weight in making critical policy decisions to readily available hard science data, including evidence from the natural sciences, physical sciences, and computing sciences. S. 968, Protect IP Act. H.R. 3261, Protect IP Act. H.R. 3382, Smoke Free Federal Buildings Act. S. 174, Healthy Lifestyles & Prevention America Act. S. 216, Food Safety Accountability Act. H.R. 4116, Regulatory Accountability and Economic Freedom Act of 2012. H.R. 3984, Apple Juice Act of 2012. H.R. 3804, American Opportunity and Freedom Act of 2012. H.R. 4064, Keeping Promises to Taxpayers Act of 2012. H.R. 4134, To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. S. AMDT 1825 to S.1813, To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. Fiscal Year 2013 Department of the Interior Appropriations.

See attachment. TAX First Quarter Report 2012 Tax matters relating to life insurance as proposed in the Presidents FY2012 Budget Proposal and Treasury Greenbook, including but not limited to: oModify dividends-received deduction ("DRD") for life insurance company separate accounts ISSUE: Taxation of life insurance companies oExpand pro rata interest expense disallowance for interest unrelated corporate-owned life insurance ISSUE: Taxation of the business use of life insurance oModify Rules that apply to sales of life insurance contracts ISSUE: The compliance burden and accuracy for life insurance companies Tax matters relating to life insurance as contained in an increase in the debt ceiling. ISSUE: Taxation of life insurance companies and products. Tax matters relating to life insurance as before the Joint Select Committee on Deficit Reduction. ISSUE: Taxation of life insurance companies and products. H.R.1151: Emergency Mortgage Relief and Neighborhood Stabilization Programs Cost Recoupment Act of 2011 ISSUE: Taxation of life insurance companies. H.R.2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. S.2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies.

Support for S. 1891 and H.R. 34,the National Forest Roadless Area Conservation Act to codify the Roadless Area Conservation Rule. Support for H.R. 139, the Udall-Eisenhower Arctic Wilderness Act, which designates specified lands within Alaska in the Arctic National Wildlife Refuge (ANWR) as wilderness and components of the National Wilderness Preservation System. Opposition to H.R. 1581, the Wilderness and Roadless Area Release Act, which would open up millions of acres of pristine protected lands to irreversible damage from development. Call on USDA to publish a strong final Forest Planning Rule to protect fish, wildlife, and water supplies in our National Forests. Opposition to H.R. 1505, the National Security and Federal Lands Protection Act, which would provide the Department of Homeland Security (DHS) with unfettered access and control over the public lands owned by all Americans and exempt DHS from dozens of laws intended to protect public health and the environment. Support for S. 1400, the RESTORE Act, which would ensure that the Clean Water Act fines paid by those responsible for the 2010 Deepwater Horizon oil spill disaster are used to help restore the Gulf environment, communities, and economy. Opposition to H.R. 1408, the Southeast Alaska Native Land Entitlement Finalization and Job Protection Act, which would grant unprecedented special rights to the Sealaska Corporation, a multi-million dollar Alaska Native Corporation (ANC), to log a significant portion of the last remaining large tree old-growth stands in the Tongass National Forest. Opposition to H.R. 1904, the Southeast Arizona Land Exchange and Conservation Act of 2011, which allows a land exchange to occur without proper environmental review for the large-scale mining operations planned for the area, which is considered a sacred site by Native American tribes and is renowned for its natural beauty. Support for Alternative C of the Draft Comprehensive Conservation Plan/Environmental Impact Statement for the Arctic National Wildlife Refuge because it recommends Wilderness designation for the Arctic Refuges incomparable Coastal Plain Wilderness Study Area. Opposition to H.R. 3210, the Retailers and Entertainers Lacey Implementation and Enforcement Fairness (RELIEF) Act, that would be devastating to the 2008 Lacey Act amendments that helped promote global forest conservation and limit illegal logging. Opposition to H.R. 1837, the San Joaquin Valley Water Reliability Act, that would eliminate state and federal environmental protections for Californias rivers that threatens thousands of fishing jobs, water quality in Californias Bay-Delta estuary, and the reliability of the states water supplies. Opposition to S. 1134, the St. Croix River Crossing Project Authorization Act, which would override the Wild and Scenic Rivers Act and authorize the construction of a costly, freeway-style bridge over and through the St. Croix National Scenic Riverway that will do violence to its scenic and recreational values. Support for the Nelson (FL)-Shelby-Landrieu amendment (#1822) to S. 1813 that would provide the largest funding for conservation and restoration in a generation, through the Land and Water Conservation Fund (LWCF) and the RESTORE Act. Support for the Alexander amendment (#1779) to S. 1813 that puts in place an agreement on flights over national parks reached by the Federal Aviation Administration and the National Park Service on jurisdictional issues in the National Parks Air Tour Management Act of 2000.

S.1813, Map-21 (S.AMDT.1825, To reauthorize for 1 year the Secure Rural schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes) - Efforts in support of amendment. S.2048, A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes (All sections of full text) Efforts in support of bill *Briefed House staff on the importance of the existing tax treatment of the "inside buildup" of life insurance reserves, as a result of the Joint Select Committee on Defecit Reduction, as required by the Budget Control Act, and its significance to the liability of the permanent life insurance program.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax matters relating to life insurance as contained in an increase in the debt ceiling. ISSUE: Taxation of life insurance companies and products. Tax matters relating to life insurance as proposed in the Presidents FY2012 Budget Proposal and Treasury Greenbook, including but not limited to: oModify dividends-received deduction ("DRD") for life insurance company separate accounts ISSUE: Taxation of life insurance companies oExpand pro rata interest expense disallowance for interest unrelated corporate-owned life insurance ISSUE: Taxation of the business use of life insurance oModify Rules that apply to sales of life insurance contracts ISSUE: The compliance burden and accuracy for life insurance companies Tax matters relating to life insurance as before the Joint Select Committee on Deficit Reduction. ISSUE: Taxation of life insurance companies and products. H.R.1151: Emergency Mortgage Relief and Neighborhood Stabilization Programs Cost Recoupment Act of 2011 ISSUE: Taxation of life insurance companies. H.R.2515: To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. ISSUE: Taxation of life insurance. H.R. 3313 & S.1787: Wall Street Trading and Speculators Tax Act. ISSUE: Taxation of life insurance companies. S.2048: A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain life insurance contract transactions, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies. S.AMDT.1825 to S.1813: To reauthorize for 1 year the Secure Rural Schools and Community Self-Determination Act of 2000 and to provide full funding for the Payments in Lieu of Taxes program for 1 year, and for other purposes. ISSUE: Taxation of life insurance products and reporting requirements of life insurance companies.