A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and replacing such taxes with a national sales tax and a business tax.

S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act Internal Revenue Service Proposed Regulations on Nonqualified Deferred Compensation under Internal Revenue Code Section 409A Internal Revenue Notice 2006-95 - Guidance Concerning Use of 2001 CSO Tables under Section 7702 Internal Revenue Notice 2003-51 - Treatment of Certain Partial Exchanges H.R.25 - to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. See attachment.

Client expense: $2,200,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act Internal Revenue Service Proposed Regulations on Nonqualified Deferred Compensation under Internal Revenue Code Section 409A Internal Revenue Notice 2006-95 - Guidance Concerning Use of 2001 CSO Tables under Section 7702 Internal Revenue Notice 2003-51 - Treatment of Certain Partial Exchanges H.R.25 - to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. See attachment.

S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act Internal Revenue Service Proposed Regulations on Nonqualified Deferred Compensation under Internal Revenue Code Section 409A Internal Revenue Notice 2006-95 - Guidance Concerning Use of 2001 CSO Tables under Section 7702 Internal Revenue Notice 2003-51 - Treatment of Certain Partial Exchanges H.R.25 - to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. See attachment.

S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act Internal Revenue Service Proposed Regulations on Nonqualified Deferred Compensation under Internal Revenue Code Section 409A Internal Revenue Notice 2006-95 - Guidance Concerning Use of 2001 CSO Tables under Section 7702 Internal Revenue Notice 2003-51 - Treatment of Certain Partial Exchanges H.R.25 - to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. See attachment.

S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act Internal Revenue Service Proposed Regulations on Nonqualified Deferred Compensation under Internal Revenue Code Section 409A Internal Revenue Notice 2006-95 - Guidance Concerning Use of 2001 CSO Tables under Section 7702 Internal Revenue Notice 2003-51 - Treatment of Certain Partial Exchanges H.R.25 - to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. See attachment.

S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act Internal Revenue Service Proposed Regulations on Nonqualified Deferred Compensation under Internal Revenue Code Section 409A Internal Revenue Notice 2006-95 - Guidance Concerning Use of 2001 CSO Tables under Section 7702 Internal Revenue Notice 2003-51 - Treatment of Certain Partial Exchanges H.R.25 - to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. See attachment.

H.R. 8- to make the repeal of the estate tax permanent H.R. 25- to promote freedom, fairness and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service and enacting a national sales tax to be administered primarily by the States. H.R.51 - 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. H.R.64 – to repeal the Federal death tax, including the estate and gift taxes and the tax on generation-skipping transfers. H.R.183 – to make the repeal of the estate tax permanent. H.R. 809 -- To make permanent the individual income tax rates for capital gains and dividends. H.R. 819 – Retirement Security for Life Act of 2005. H.R.1040 – to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. H.R. 1150 – To Amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses H.R. 1417 – To permanently extend the Subpart F exemption for active financing. H.R.1560 – to amend the Internal Revenue Code of 1986 to increase the exclusion equivalent of the unified credit allowed against the estate tax to $7,500,000 and to establish a flat estate tax rate. H.R.1568 – to amend the Internal Revenue Code of 1986 to permanently reduce estate and gift tax rates to 30 percent, to increase the exclusion equivalent of the unified credit to $10,000,000, and to increase the annual gift tax exclusion to $50,000. H.R.1574 – to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. H.R.1577 – to amend the Internal Revenue Code of 1986 to retain the estate tax with an immediate increase in the exemption, to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, and for other purposes H.R.1614 – to amend the Internal Revenue Code of 1986 to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3,000,000 exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.1624 – to amend the Internal Revenue Code of 1986 to provide for the immediate and permanent repeal of the estate tax on family-owned businesses and farms, and for other purposes. H.R.2180 - to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of variable contracts issued by life insurance companies subject to the laws of Puerto Rico. H.R.2251 – COLI Best Practices Act of 2005 H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3254 – CARE Act H.R. 3523 – Estate Tax Deferral for Working Farms and Land Conservation Act of 2005 H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 H.R. 4707 – Simplified USA Tax Act of 2006 H.R. 5421 – To amend the Internal Revenue Code of 1986 to restore the estate tax and repeal the carryover basis rule, to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate. H.R. 5638 – Permanent Estate Tax Relief Act of 2006 S.7 – to increase American jobs and economic growth by making permanent the individual income tax rate reductions, the reduction in the capital gains and dividend tax rates, and the repeal of the estate, gift, and generation-skipping transfer taxes. S.25 – to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. S. 381 -- Retirement Security for Life Act of 2005 S.420 – to make the repeal of the estate tax permanent. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005. S. 812 – to amend the Internal Revenue Code of 1986 to impose a flat tax only on individual taxable earned income and business taxable income, and for other purposes. S. 928 – to amend the Internal Revenue Code of 1986 to provide for the immediate and permanent repeal of the estate tax on family-owned businesses and farms, and for other purposes. S. 988 – to permanently repeal the estate and generation-skipping transfer taxes. S. 993 - to amend the Internal Revenue Code of 1986 to impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest. S.1099 – to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans. S. 1159 -- To permanently extend the Subpart F exemption for active financing. S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1293 -- To permit the consolidation of life insurance companies with other companies. S. 1783 – The Pension Security and Transparency Act of 2005 S. 1921 – Savings for Working Families Act of 2005 S. 2020 – Tax Relief Act of 2005 S. 2254 – Caregiver Assistance and Relief Effort Act S. 2281 – Aging with Respect and Dignity Act S. 2397 – Long Term Care Trust Account Act S. 2457 – Small Business Health Insurance Relief Act S. 3626 – Estate Tax Relief and Reform Act of 2006

H.R. 8/ S. 420 - Death Tax Repeal Permanency Act of 2005 would make the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 concerning the repeal of the Federal estate tax and generation-skipping transfer tax (Death Tax/Estate Tax) permanent. H.R. 25/S. 1921 - Fair Tax Act of 2005 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2005. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. H.R. 453 - Home Lead Safety Tax Credit Act of 2005 - Amends the Internal Revenue Code to provide owners of residential properties built in the United States before 1978 a tax credit for lead-based paint abatement costs performed by a certified lead abatement contractor. Limits the amount of such credit to 50 percent of the cost of the abatement, not to exceed $1,500 per dwelling unit. H.R. 1010/S. 580 - Amends the Internal Revenue Code to permit certain amendments, waivers, or other modifications to mortgages held by a Real Estate Mortgage Investment Conduit (REMIC) or a Grantor Trust without disqualifying such mortgages as REMIC or Grantor Trust mortgages. Permits amendments, waivers, or modifications that do not extend the final maturity date of a mortgage, increase the outstanding balance of the mortgage, result in the release of an interest in real property securing the mortgage, or result in an instrument or property right which is not debt for Federal income tax purposes. H.R. 1549/S. 859 - Renewing the Dream Tax Credit Act amends the Internal Revenue Code to allow homebuilders and investors a general business tax credit for building or substantially rehabilitating residences for low and moderate-income individuals in certain areas, including a rural area, an Indian reservation, or an area of chronic economic distress. H.R. 1663/S. 621 - would both amends the Internal Revenue Code to make permanent the 15-year recovery period for the depreciation of qualified leasehold improvement property (property held and improved by a lessor). H.R. 2668/ S. 3116 - Policyholder Disaster Protection Act of 2005 amends the Internal Revenue Code to allow insurance companies (other than life insurance companies) to make tax deductible contributions to a tax-exempt policyholder disaster protection fund established by this Act for the payment of policyholders' claims arising from certain catastrophic events, such as windstorms, earthquakes, fires, or floods. H.R. 2980/ H.R. 3268- Eminent Domain Relief Act amends the Internal Revenue Code to allow the non-recognition of gain from the involuntary conversion (by eminent domain) of taxpayer property. Exempts such taxpayer from certain tax rules for involuntary conversions, including the requirement that the condemned property be converted into similar property within a specified two-year period. H.R. 3098/S. 132 - Mortgage Insurance Fairness Act of 2005 amends the Internal Revenue Code to allow a tax deduction for mortgage insurance premiums. Reduces the amount of such deduction for taxpayers with adjusted gross incomes exceeding $100,000. H.R. 4128/S. 1895 - Private Property Rights Protection Act would make ineligible for federal funds any condemning authority or acquiring party that engages or participates in a taking or condemnation of any real property interest not for a public use or public purpose using the power of eminent domain, without the owner's consent. It would also allow a property owner who is notified that his or her property will be taken to file for and attach a Fifth Amendment property protection statement (PPS) indicating that the condemning entity is exceeding its authority. H.R. 4297/ S. 2020 - Tax Relief Act of 2005 were tax reconciliation bills. Included in these bills were real estate related tax provisions concerning: a one-year trial for specific mortgage insurance premium deductions, a one-year extension for brownfield tax deductions, a one-year extension for leasehold improvement property 15-year recovery period for depreciation, extensions and changes to qualified mortgage veteran bonds, and a one-year adjustment for the alternative minimum tax. H.R. 5638/ H.R. 5970 - Permanent Estate Tax Relief Act of 2006 would allow for estates under $5 million ($10 million for couples) to be exempt from the estate tax. Estates that are over $5 million but below $25 million would be taxed at the same rate as capital gains, currently 15%. Estates that are over $25 million would be taxed at double the capital gains rate, currently 30%. H.R. 3194/S. 1330 - Both bills would give employers a tax credit of up to 50 percent of $10,000 or 6% of the purchase price of the employee's principle residence (whichever is less). H.R. 6111 - The Tax Relief and Healthcare Act of 2006 included extensions to Internal Revenue Codes that included, leasehold improvements deductible and amortized over 15-years, Brownfield improvement deductions, and a mortgage insurance premium deduction. S. 1883 - Empowering More Property Owners With Enhanced Rights Act of 2005 would amend the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 to require a federal agency when acquiring real property to provide to a property owner with: (1) at the beginning of the negotiation process, the current contact information for the Office of the Property Rights Ombudsperson; (2) a description of available mediation and other dispute resolution alternatives; and (3) in specified cases, a copy of the appraisal. Downpayment Assistance Programs - Have contacted members of Congress and staff at Internal Revenue Service (IRS) concerning their May 4, 2006 ruling that organizations that provide seller-funded downpayment assistance to buyers cannot qualify as tax-exempt organizations. In order to qualify the programs must be properly structured and operated under the rules the IRS has set for not-for-profit organizations. Employee Housing Downpayment Assistance - Have contacted staff/members of Congress about the possibility of introducing legislation that would allow for employee housing downpayment assistance programs that would give employers an incentive to provide their employees with housing downpayment assistance and make the downpayment assistance tax-free to the employees. Tax Reform - Have contacted members of Congress concerning the President's Advisory Panel on Federal Tax Reform report, which was issued on November 1, 2005. Discussions were about the Real Estate related concerns, such as the mortgage interest deduction, home equity lines of credit, and state/local tax deductions. These issues have been addressed in conjunction with discussions concerning the Alternative Minimum Tax (AMT). House Concurrent Resolution 272 - Expresses support for the current standards of the mortgage interest tax deduction under the Internal Revenue Code and opposition to the initial recommendation of the President's Advisory Panel on Federal Tax Reform to limit such deduction. FIRPTA Changes - Have contacted members of Congress concerning changing the provisions in the Foreign Investment Real Property Tax Act (FIRPTA) to allow a seller of property to provide the information required by FIRPTA to escrow or another settlement provider as an alternative to providing that information to the buyer.