National Employee Savings and Trust Equity Guarantee Act

Tax and employee benefits issues, including legislation on nonqualified deferred compensation legislation (H.R. 5095; S. 1971).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues relating to pension, and health plans, including Enron related legislation (H.R. 3762; S.1971; health account proposals; and nonqualified deferred compensation legislation (H.R. 5095; S.1971).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 41 and S. 41 To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to increase the rates of alternative incremental credit. S.1992 Protecting America's Pensions Act of 2002 S.1971 National Employee Savings and Trust Equity Guarantee Act S.2673 Public Company Accounting Reform and Investor Protection Act of 2002 H.R. 3763 Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002 P.L. 107-204 H.R. 463 To amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses S. 664 To amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses H.R. 2896 The American Jobs Creation Act of 2003 – international tax and R&D sections S. 1475 Promote Growth and Jobs in the USA Act of 2003 – international tax and R&D sections H.R. 49 Internet Tax Nondiscrimination Act S. 150 Internet Tax Nondiscrimination Act of 2003 S. 52 Internet Tax Nondiscrimination Act H.R. 1481 Internet Growth and Freedom Act of 2003 H.R. 2 Jobs and Growth Tax Relief Reconciliation Act of 2003 – depreciation section S. 2 Jobs and Growth Tax Act of 2003 – depreciation section H.R. 1372 Broad-Based Stock Option Plan Transparency Act of 2003 S. 979 Broad-Based Stock Option Plan Transparency Act of 2003 S. 182 Ending the Double Standard for Stock Options H.R. 1000 Pension Security Act of 2003 H.R. 1776 Pension Preservation and Savings Expansion Act of 2003 All issues related to promulgation of rules and regulations on research and development credit; employeee control of retirement savings accounts; and electronic commerce taxation.

Tax issues relating to pension, and health plans, including Enron related legislation (H.R. 3762; S.1971; health account proposals; and nonqualified deferred compensation legislation (H.R. 5095; S.1971).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 41 and S. 41 To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to increase the rates of alternative incremental credit. S.1992 Protecting America's Pensions Act of 2002 S.1971 National Employee Savings and Trust Equity Guarantee Act S.2673 Public Company Accounting Reform and Investor Protection Act of 2002 H.R. 3763 Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002 P.L. 107-204 All issues related to promulgation of rules and regulations on research and development credit; employeee control of retirement savings accounts; and electronic commerce taxation.

Client expense: $2,560,641 · Firm income: Not reported

H.R.333 Bankruptcy Reform Act of 2001 H.R.1026 Increased IRAs for All Act of 2001 H.R.1487 AMT Relief for ISOs. H.R.1838 To amend the Tariff Act of 1930 to modify the provisions relating to drawback claims, and for other purposes. H.R.2036 Social Security Number Privacy and Identity Theft Prevention Act of 2001 H.R.2036 Social Security Number Privacy and Identity Theft Prevention Act of 2001 H.R.2269 Retirement Security Advice Act of 2001 H.R.2282 Preservation of Civil Rights Protections Act of 2001 H.R.2558 Teacher Voluntary Early Retirement Act of 2001 H.R.2695 Treatment of ISOs and ESPPs H.R.2794 AMT Relief for ISOs H.R.2884 Victims of Terrorism Tax Relief Act of 2001; Title I H.R.2968 Aviation Employee Assistance Relief Act of 2001 H.R.3090 Economic Security and Recovery Act of 2001; Title III H.R.3463 The Pension Protection Act H.R.3488 Retirement Opportunity Expansion Act of 2001 H.R.3509 Retirement Account Protection Act of 2001 H.R.3622 Emergency Worker and Investor Protection Act of 2002 H.R.3623 Employee Savings Protection Act of 2002 H.R.3640 Pension Protection adn Diversification Act of 2002 H.R.3642 401(k) Right to Know Act of 2002 H.R.3657 Employee Pension Freedom Act of 2002 H.R.3669 Employee Retirement Savings Bill of Rights H.R.3677 Safeguarding America's Retirement Act of 2002 H.R.3762 Pension Security Act of 2002 H.R.3763 Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002 H.R.3763 Sarbanes0Oxley Act of 2002 H.R.4931 Retirement Savings Security Act of 2002 H.R.4972 To clarify the effective date of the modification of treatment for retirement annuity purposes of part-time service before April 7, 1986, of certain Department of Veterans Affairs health-care professionals. H.R.5095 American Competitiveness and Corporate Accountability Act of 2002 H.R.5120 Treasury and General Government Appropriations Act, 2003 H.R.5166 To simplify the Internal Revenue Code of 1986. H.R.5242 Workplace Employee Stock Option Act of 2002 H.R.5553 Protecting America's Savings Act of 2002 H.R.5558 Retirement Savings and Security Act of 2002 S.220 Bankruptcy Reform Act of 2001; §224 S.848 Social Security Number Misuse Prevention Act of 2002 S.1055 The Privacy Act of 2001; Titles II S.1142 AMT Relief for ISOs S.1383 A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchases. S.1677 Independent Investment Advice Act of 2001 S.1838 Pension Protection and Diversification Act of 2001 S.1921 Pension Plan Protection Act S.1969 Pension Security Act of 2002 S.1971 National Employee Savings and Trust Equity Guarentee Act S.1992 Protecting America's Pension Act of 2002 S.2190 Worker Investment and Retirement Education Act of 2002 S.2460 Shareholder Bill of Rights S.2673 Public Company Accounting Reform and Investor Protection Act of 2002 S.2707 The Women's Pension Protection Act of 2002 S.2740 FY03 Treasury-General Government Appropriations Bill S.2760 Stock Option Fairness and Accountability Act S.2766 FY03 Labor-HHS-Education Appropriations Bill S.2822 Prevention of Stock Option Abuse Act S.2877 Rank and File Stock Option Act of 2002 S.3010 A bill to provide information and advice to pension plan participants to assist them in making decisions regarding the investment of their pension plan assets, and for other purposes.

Tax and employee benefits issues, including legislation on nonqualified deferred compensation legislation (H.R.5095; S.1971).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax and employee benefits issues, including legislation on nonqualified deferred compensation legislation (H.R.5095; S.1971).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed regulations imposing payroll witholding on ISOs and ESPPs. S. 1971, National Employee Savings and Trust Equity Act of 2002 and H.R. 3762, Pension Security Act, exclusion of ISOs and ESPPs from FICA and FUTA wages.

Client expense: Not reported · Firm income: $20,000

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office

Diversification provisions, employer stock caps, blackout periods: S. 1971, National Employee Savings and Trust Equity Act of 2002; H.R. 3762, Pension Security Act of 2002; H.R. 3669, Employee Retirement Savings Bill of Rights; S. 1992, Protecting America's Pensions Act of 2002; and, H.R. 2576, Subchapter S Modernization Act of 2001.

Client expense: Not reported · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of

Proposed regulations imposing payroll witholding on ISOs and ESPPs. S. 1971, National Employee Savings and Trust Equity Act of 2002 and H.R. 3762, Pension Security Act, exclusion of ISOs and ESPPs from FICA and FUTA wages.

Client expense: Not reported · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office

Diversification provisions, employer stock caps, blackout periods: S. 1971, National Employee Savings and Trust Equity Act of 2002; H.R. 3762, Pension Security Act of 2002; H.R. 3669, Employee Retirement Savings Bill of Rights; S. 1992, Protecting America's Pensions Act of 2002; and, H.R. 2576, Subchapter S Modernization Act of 2001.

Client expense: Not reported · Firm income: $200,000

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Treasury, Dept of, White House Office

Proposed regulations imposing payroll witholding on ESPPs and ISOs. S. 1971, National Employee Savings and Trust Equity Act of 2002, exclusion of ISOs and ESPPs from FICA and FUTA wages. H.R. 3762, the Pension Security Act of 2002, exclusion of ISOs and ESPPs from FICA and FUTA wages.

Client expense: Not reported · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, Vice President of the U.S., White House Office

Proposed regulations imposing payroll witholding on ISOs and ESPPs. S. 1971, National Employee Savings and Trust Equity Act of 2002 and H.R. 3762, Pension Security Act, exclusion of ISOs and ESPPs from FICA and FUTA wages.

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

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office

Pension Reform - H.R.3622, H.R.3657, H.R.3840, H.R.3762, H.R.3669, S. 1838, S.1992 and S.1971; Investment Advice Legislation - H.R. 3762, H.R.3669, S.1978 and S.1677; Lifetime Annuity Payout proposal - H.R. 3320

Client expense: Not reported · Firm income: $800,000

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

H.R. 333 Bankruptcy Reform Act of 2001; §224. H.R.1026 Increased IRAs for All Act of 2001 H.R.1487 AMT Relief for ISOs; entire bill. H.R.2036 Social Security Number Privacy and Identity Theft Prevention Act of 2001 H.R.2269 Retirement Security Advice Act of 2001; entire bill. H.R.2282 Preservation of Civil Rights Protections Act of 2001; entire bill. H.R.2558 Teacher Voluntary Early Retirement Act of 2001; entire bill. H.R.2695 Treatment of ISOs and ESPPs; entire bill. H.R.2794 AMT Relief for ISOs, entire bill. H.R.2884 Victims of Terrorism Tax Relief Act of 2001; Title I. H.R.2968 Aviation Employee Assistance Relief Act of 2001; entire bill. H.R.3090 Economic Security and Recovery Act of 2001; Title III. H.R.3463 The Pension Protection Act; entire bill. H.R.3488 Retirement Opportunity Expansion Act of 2001; entire bill. H.R.3509 Retirement Account Protection Act of 2001; entire bill. H.R.3622 Emergency Worker and Investor Protection Act of 2002 all H.R.3623 Employee Savings Protection Act of 2002; all H.R.3640 Pension Protection adn Diversification Act of 2002; all H.R.3642 401(k) Right to Know Act of 2002, all H.R.3677 Safeguarding America's Retirement Act of 2002; all H.R.3669 Employee Retirement Savings Bill of Rights; all H.R.3762 Pension Security Act of 2002; all H.R.3657 Employee Pension Freedom Act of 2002; all H.R.3763 Sarbanes0Oxley Act of 2002; all H.R.5242 Workplace Stock Options Act of 2002; all H.R.4931 Retirement Savings Security Act of 2002; all S. 220 Bankruptcy Reform Act of 2001; §224. S. 848 The Social Security Misuse Prevention Act of 2001; entire bill. S.1055 The Privacy Act of 2001; Titles II, IV. S.1142 AMT Relief for ISOs; entire bill. S.1383 Treatment of ISOs and ESPPs; entire bill. S.1677 Independent Investment Advice Act of 2001; entire bill. S.1838 Pension Protection and Diversification Act of 2001; entire bill. S.1971 National Employee Savings and Trust Equity Guarantee Act; all S.1992 Protecting America's Pensions Act of 2002; all S.2190 Worker Investment and Retirement Education Act of 2002; all S.1969 Pension Security Act of 2002; all S.1921 Pension Plan Protection Act; all S.2740 FY03 Treasury-General Government Appropriations Bill; all S.2766 FY03 Labor-HHS-Education Appropriations Bill; all S.2707 The Women's Pension Protection Act of 2002, all S.2460 Shareholder Bill of Rights; all

Corporate Governance - H.R. 3763, S. 2673, H.R. 5118 Pension Reform - H.R. 3762, S. 1992, S. 1971

Client expense: $787,699 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Nuclear Regulatory Commission (NRC), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

S. 2460: "Shareholder Bill of Rights Act" Legislation to guarantee persons who invest in publicly held companies accurate information about the financial condition of such companies so they can make fully informed investment decisions, to increase the independence of the Financial Accounting Standards Board, and for other purposes. H.R. 3622: "Emergency Worker and Investor Protection Act of 2002" Legislation to amend the Internal Revenue Code of 1986 to extend the golden parachute excise tax to sales of company stock by corporate insiders occurring when the company prevents rank-and-file employees from selling company stock held in their 401(k) plan, and to ensure more accurate reporting of liabilities to workers and shareholders. S. 1838, H.R. 3640, H.R. 3692: "Pension Protection and Diversification Act of 2001" Legislation to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to ensure that individual account plans. S. 1921: "Pension Plan Protection Act" Legislation to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide greater protection of workers' retirement plans, to prohibit certain activities by persons providing auditing services to issuers of public securities, and for other purposes. S. 1969. S. 1992, H.R. 2269, H.R. 3669, H.Res. 386, H.R. 3762: "Pension Security Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to provide additional protections to participants and beneficiaries in individual account plans from excessive investment in employer securities and to promote the provision of retirement investment advice to workers managing their retirement income assets, and to amend the Securities Exchange Act of 1934 to prohibit insider trades during any suspension of the ability of plan participants or beneficiaries to direct investment away from equity securities of the plan sponsor. S. 1971: "National Employee Savings and Trust Equity Guarantee Act" Legislation to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to protect the retirement security of American workers by ensuring that pension assets are adequately diversified and by providing workers with adequate access to, and information about, their pension plans, and for other purposes. S. 2087 Legislation to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for the provision of independent investment advice to employees. H.R. 3463: "Pension Protection Act" Legislation to amend the Internal Revenue Code of 1986 to provide protections for participants in cash or deferred arrangements under section 401(k) with respect to the acquisition and holding of employer securities. H.R. 3509: "Pension Protection Bill" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to provide additional fiduciary protections for participants and beneficiaries under employee stock ownership plans with respect to lockdowns placed on plan assets. H.R. 3677: "Safeguarding America's Retirement Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to provide new protections under applicable fiduciary rules for participants and beneficiaries under 401(k) plans and to provide for 3-year vesting of elective deferrals under such plans. H.R. 4075: "Ending the Double Standard for Stock Options Act" Legislation to amend the Internal Revenue Code of 1986 to provide that corporate tax benefits from stock option compensation expenses are allowed only to the extent such expenses are included in a corporation's financial statements. S. 1919: "Retirement Security Protection Act of 2002" Legislation to amend the Employee Retirement Income Security Act of 1974 to provide for improved disclosure, diversification, account access, and accountability under individual account plans. S. 2032: "Investor-Employees Need Financial Facts and Options for Responsible Retirement Plan Management Act of 2002" Legislation to amend the Employee Retirement Income Security Act of 1974 to provide for improved disclosure, diversification, account access, and accountability under individual account plans. H.R. 3623: "Employee Savings Protection Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants and beneficiaries to act contrary to their own best interest in controlling the assets in their own accounts, and to amend title 11 of the United States Code to protect claims based on such misrepresentations. H.R. 3642: "401(k) Pension Right to Know Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to require plan administrators of 401(k) plans to provide semiannual reports to participants and beneficiaries fully and accurately disclosing the financial health of the plan sponsor and promoting diversification of investment of their plan assets. H.R. 3657: "Employee Pension Freedom Act of 2002" Legislation to amend the Employee Retirement Income Security Act of 1974 to provide for improved disclosure, diversification, account access, and accountability under individual account plans. H.R. 3840: "Inside Stock Sales Employee Notification Act of 2002" Legislation to amend title I of the Employee Retirement Income Security Act of 1974 to provide for timely notification of plan participants and beneficiaries whose individual accounts hold employer securities of insider trading in employer securities.

Proposed regulations imposing payroll withholding on ESPPS and ISOs. H.R. 3762, the Pension Security Act of 2002, and S. 1971, National Employee Savings and Trust Equity Act of 2002, exclusion of ISOs and ESPPs from FICA and FUTA wages.

Client expense: Not reported · Firm income: $20,000

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, Vice President of the U.S., White House Office

S. 1971, National Employee Savings and Trust Equity Act of 2002, diversification provisions, employer stock caps, blackout periods. H.R. 3762, Pension Security Act of 2002, diversification provisions, employer stock caps, blackout periods. H.R. 3669, Employee Retirement Savings Bill of Rights, diversification provisions, employer stock caps, blackout periods. S. 1992, Protecting America's Pensions Act of 2002, diversification provisions, employer stock caps, blackout periods.

Client expense: Not reported · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Proposed regulations imposing payroll withholding on ESPPs and ISOs. S. 1971, National Employee Savings and Trust Equity Act of 2002, exclusion of ISOs and ESPPs from FICA and FUTA wages. H.R. 3762, the Pension Security Act of 2002, exclusion of ISOs and ESPPS from FICA and FUTA wages.

Client expense: Not reported · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, Vice President of the U.S., White House Office

S.1921 - Baucus-Grassley Pension Reform Bill; S.1971 - National Employee Savings and Trust Equity Guarantee Act; H.R.3672 - The Pension Security Act. Lobbied for H.R. 3762 and against the other bills above; specifically, lobbied against diversification of Defined Contribution Plan Assets, electronic disclosure of insider trading, and repeal of limitation on issuance of Treasury guidance on non-qualified deferred compensation.

Client expense: Not reported · Firm income: $180,000

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Council (NSC), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Proposed regulations imposing payroll withholding on ESPPs and ISOs. S. 1971, National Employee Savings Trust Equity Act of 2002, exclusion of ISOs and ESPPs from FICA and FUTA wages. H.R. 3762, the Pension Security Act of 2002, exclusion of ISOs and ESPPs from FICA and FUTA wages.

Client expense: Not reported · Firm income: $20,000

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, Vice President of the U.S., White House Office

HR 3762 Pension Security Act of 2002 HR 3919 Pension Interest Rate Relief Act of 2002 S 1971 National Employee Savings and Trust Equity Guarantee Act S 2563 To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security act of 1974 with respect to the interest rate range for additional funding requirements, and for other purposes.

Client expense: $1,032,000 · Firm income: Not reported