Stock Option Accounting Reform Act

HR 4520/S 2637 - Jumpstart Our Business Strength (JOBs) - provision on section 457(b). HR 3574/S 1890 - The Stock Option Accounting Reform Act - all provisions.

Client expense: $260,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Potential legislation relating to the rules of procedure, or the technical projects, of the Financial Accounting Standards Board, including the following : H.R. 1372, The Broad-Based Stock Option Plan Transparency Act of 2003 S. 979, The Broad-Based Stock Option Plan Transparency Act of 2003 H.R. 3574, The Stock Option Accounting Reform Act S. 1890, The Stock Option Accounting Reform Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Potential legislation relating to the rules of procedure, or the technical projects, of the Financial Accounting Standards Board, including the following : H.R. 1372, The Broad-Based Stock Option Plan Transparency Act of 2003 S. 979, The Broad-Based Stock Option Plan Transparency Act of 2003 H.R. 3574, The Stock Option Accounting Reform Act S. 1890, The Stock Option Accounting Reform Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 979, H.R. 1372: “Broad-Based Stock Option Plan Transparency Act of 2003” Legislation to direct the Securities and Exchange Commission to require enhanced disclosures of employee stock options, to require a study on the economic impact of broad-based employee stock option plans, and for other purposes. S. 1890, H.R. 3574, H. Res.725: “Stock Option Accounting Reform Act” Legislation to require the mandatory expensing of stock options granted to executive officers, and for other purposes. S. 4208: “Executive Stock Option Profit Recapture Act” Legislation to discourage the abuse of stock options by executives of public companies by preventing unjust enrichment through the recapture of profits when shareholders suffer losses.

Client expense: Not reported · Firm income: $80,000

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

HR 3574 and S 1890: Requiring mandatory expensing of stock options to executive officers

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 979, H.R. 1372: “Broad-Based Stock Option Plan Transparency Act of 2003” Legislation to direct the Securities and Exchange Commission to require enhanced disclosures of employee stock options, to require a study on the economic impact of broad-based employee stock option plans, and for other purposes. S. 1890, H.R. 3574, H. Res.725: “Stock Option Accounting Reform Act” Legislation to require the mandatory expensing of stock options granted to executive officers, and for other purposes. S. 4208: “Executive Stock Option Profit Recapture Act” Legislation to discourage the abuse of stock options by executives of public companies by preventing unjust enrichment through the recapture of profits when shareholders suffer losses.

Client expense: Not reported · Firm income: $80,000

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

68 Fed. Reg. 70,388 Investment Company Act, proposed amendments H.R. 1776 Portman-Cardin Pension Reform Bill H.R. 2036 Social Security Number Privacy and Identity Theft Prevention Act of 2001 H.R. 2673 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2896 American Jobs Creation Act of 2003, Sec. 1091, 1092, 1093 H.R. 2989 Transportation/Treasury Appropriations Bill H.R. 3108 Pension Stability Act H.R. 3521 Tax Relief Extension Act of 2003 H.R. 3574 Stock Option Accounting Reform Act JCX-78-03 National Employee Savings and Trust Equity Guarantee Act S. 1890 Stock Option Accounting Reform Act Section 645 EGTRRA, Annuity Start Date

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Congressional Budget Office (CBO), Council of Economic Advisers (CEA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension & Welfare Benefits Administration, Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

HR 3108, Pension Stability Act. HR 2896, American Jobs Creation Act. HR 3574 and S. 1890, Stock Option Accounting Reform Act. S. 979 and HR 1372, Broad Based Stock Option Plan Transparnecy Act

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Disclosure of Information regarding Employee Stock Options: HR 1372 and S 979 Requiring mandatory expensing of stock options to executive officers: HR 3574 and S 1890

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE