Long-Term Care Trust Account Act of 2006

S. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act 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. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act See attachment.

S. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act 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. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act 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. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act See attachment.

S. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act 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. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act See attachment.

S. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act Department of Labor proposed changes to Schedule C of Form 5500 Department of Labor proposed Reg. Section 2550.404a-3 (re: Safest Available Annuity) Department of Labor proposed Reg. Section 2550.404c-5 (re: Qualified Default Investment Alternatives) H.R. 4 - Pension Protection Act of 2006 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act 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, Death Tax Repeal Permanency Vote of 2006, all provisions H.R. 809, To make permanent the individual income tax rate for capital gains and dividends H.R. 819, Retirement Security for Life Act of 2005 H.R. 1150, To amend the Internal Revenue Code to provide a credit to individuals for certain long-term care expenses H.R. 2121, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) H.R. 2251, COLI Best Practices Act of 2005 H.R. 2386, College 529 Invest in Education, Savings For Tomorrow Act of 2005 H.R. 2682, Long Term Care and Retirement Security Act of 2005 H.R. 3019, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies H.R. 4297, The Tax Relief Extension Reconciliation Act of 2005 (Public Law No. 109-222) capital gains and stock dividend tax rates provisions and provision related to investor-owned life insurance H.R. 5367, Simplification Through Additional Reporting Tax Act of 2006 H.R. 5638, Permanent Estate Tax Relief of 2006, all provisions H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6211, Comprehensive Long-Term Care Act S. 219, National Employee Savings and Trust Equity Guarantee Act, provisions relating to corporate owned life insurance S. 381, Retirement Security For Life Act of 2005 S. 993, To impose an excise tax on amounts received under certain life insurance policies in which certain exempt organizations hold an interest S. 1112, College 529 Invest in Education, Savings For Tomorrow Act of 2005 S. 1244, Long Term Care and Retirement Security Act S. 1293, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies S. 1602, Improving Long Term Care Choices Act of 2005 S. 1740, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) S. 2020, The Tax Relief Act of 2005, Section 312, excise tax on certain acquisitions of interests in insurance contracts in certain tax exempt organizations holding an interest S. 2414, Simplification Through Additional Reporting Tax Act of 2006 S. 2281, Aging with Respect and Dignity Act of 2005 S. 2397, Long Term Care Trust Account Act of 2006 Internal Revenue Notice 2004-61 - Guidance concerning use of 2001 CSO tables under Section 7702 Proposed regulations under Internal Revenue Code Section 409A, 70 F.R. 57930 Tax Reform Legislation - No bill number Treasury Notice 2006-4, regarding the application of 409A to outstanding stock rights Treasury Notice 2005-1, 2005-2, I.R.B. 274, regarding guidance on non-qualified deferred compensation provisions of P.L. 108-357 See Addendum

H.R. 4511: “Flex Health Savings Accounts Act” (Cantor); H.R. 5262: “Tax Free Health Savings Act” (Cantor); H.R. 5475: “HSA Accessibility and Portability Act” (Rogers); H.R. 5743: “HSA Improvement and Expansion Act” (Ryan); H.R. 5970: "Estate Tax and Extension of Tax Relief Act" (Thomas); H.R. 6111: HSA Provisions: H.R. 6134: Health Opportunity Patient Empowerment Act (Cantor); S. 309: FSA Rollovers (DeMint); S. 602: “Ronald Reagan Alzheimer's Breakthrough Act” (Mikulski-Bond); S. 978: “Healthcare Tax Relief for the Uninsured Act” (Santorum); S. 1244: “Long-Term Care and Retirement Security Act” (Grassley-Lincoln); S. 1602: “Improving Long-Term Care Choices Act” (Grassley-Bayh-Clinton); S. 1706: “Long-Term Care Act” (Allen); S. 2281: “Aging with Respect and Dignity Act” (Santorum); S. 2397: “Long-Term Care Trust Account Act” (Smith-Lincoln); S. 2424: Increased Contribution Limits for HSAs (Allen); S. 2494: Tax Incentives for HSAs (Burns); S. 2549: “Health Savings Account Affordability Act” (DeMint); S. 2554: “Affordability in the Individual Market Act” (Ensign); S. 2701: Tax Incentives for HSAs (Santorum); and S. 3585: “HSA Improvement and Expansion Act” (Hatch). TAX (Tax) Regulatory: Implementation of the health savings account provisions of the Medicare Act. TAX (Tax) (Legislative): H.R. 4: "Pension Protection Act" (Boehner); H.R. 37: “Health Insurance Affordability Act” (King); H.R. 976: “Long-Term Care Act” (Lee Terry); H.R. 1872: “Health Coverage for the Uninsured Act” (Johnson); H.R. 1998: FSA Rollovers (McCrery) (see next page)

Client expense: $3,700,000 · Firm income: Not reported

HR. 4157- Health Information Technology Promotion Act of 2006- all provisions S. 2397- Long Term Care Trust Act- all provisions S. 2810/HR 5399- Medicare Late Enrollment Assistance Act- all provisions

Client expense: $4,926,984 · Firm income: Not reported

Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

H R. 8, Death Tax Repeal Permanency Vote of 2006, all provisions H.R. 809, To make permanent the individual income tax rate for capital gains and dividends H.R. 819, Retirement Security for Life Act of 2005 H.R. 1150, To amend the Internal Revenue Code to provide a credit to individuals for certain long-term care expenses H.R. 2121, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) H.R. 2251, COLI Best Practices Act of 2005 H.R. 2386 College 529 Invest in Education, Savings For Tomorrow Act of 2005 H.R. 2682 Long Term Care and Retirement Security Act of 2005 H.R. 3019 Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies H.R. 4297, The Tax Relief Extension Reconciliation Act of 2005 (Public Law No. 109-222) capital gains and stock dividend tax rates provisions and provision related to investor-owned life insurance H.R. 5367, Simplification Through Additional Reporting Tax Act of 2006 H.R. 5638, Permanent Estate Tax Relief of 2006, all provisions H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6211, Comprehensive Long-Term Care Act S. 219, National Employee Savings and Trust Equity Guarantee Act, provisions relating to corporate owned life insurance S. 381, Retirement Security For Life Act of 2005 S. 993, To impose an excise tax on amounts received under certain life insurance policies in which certain exempt organizations hold an interest S. 1112, College 529 Invest in Education, Savings For Tomorrow Act of 2005 S. 1244, Long Term Care and Retirement Security Act S. 1293, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies S. 1602, Improving Long Term Care Choices Act of 2005 S. 1740, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) S. 2020, The Tax Relief Act of 2005, Section 312, excise tax on certain acquisitions of interests in insurance contracts incertain tax exempt organizations holding an interest S. 2414, Simplification Through Additional Reporting Tax Act of 2006 S. 2397, Aging with Respect and Dignity Act of 2005 S.2397 Long Term Care Trust Account Act of 2006 Internal Revenue Notice 2004-61 - Guidance concerning use of 2001 CSO tables under Section 7702 Proposed regulations under Internal Revenue Code Section 409A, 70 F.R. 57930 Tax Reform Legislation - No bill number Treasury Notice 2006-4, regarding the application of 409A to outstanding stock rights Treasury Notice 2005-1, 2005-2, I.R.B. 274, regarding guidance on non-qualified deferred compensation provisions of P.L. 108-357 See addendum page.

HR 5262, Tax Free Health Savings Act; HR 5475, HSA Accessibility and Portability Act; HR 5743, HSA Improvement and Expansion Act; HR 5970, Estate Tax and Extension of Tax Relief Act; HR 6111, HSA provisions; HR 6134, Health Opportunity Patient Empowerment Act; S 309, FSA Rollovers; S 602, Ronald Reagan Alzheimer's Breakthrough Act; S 978, Healthcare Tax Relief for the Uninsured Act; S 1244, Long-Term Care And Retirement Security Act; S 1602, Improving Long-Term Care Choices Act; S 1706, Long-Term Care Act; S 2281, Aging with Respect and Dignity Act; S 2397, Long-Term Care Trust Account Act; S 2424, Increased Contribution Limits for HSAs; S 2494, Tax Incentives for HSAs; S 2549, Health Savings Account Affordability Act; S 2554, Affordability in the Individual Market Act; S 2701, Tax incentives for HSAs; S 3585, HSA Improvement and Expansion Act HR 4, Pension Protection Act; HR 37, Health Insurance Affordability Act; HR 976, Long-Term Care Act; HR 1872, Health Coverage for the Uninsured Act; HR 1998, FSA Rollovers; HR 2682, Long-Term Care and Retirement Security Act; HR 2830, FSA Rollovers; HR 45121, Flex Health Savings Accounts Act;

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

H.R. 1161 – Employer Retirement Savings Accounts. H.R. 1162 – Retirement Savings Account Act H.R. 1163 – Lifetime Savings Account 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. 3254 – CARE Act H.R. 3912- Flexible Retirement Security for Life Act H.R. 4104 – Qualified Long Term Care Fairness Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 545 – Lifetime Savings Account Act of 2005. S. 546 – Retirement Savings Account Act. S. 547– Employer Retirement Savings Accounts. S. 602 – Ronald Reagan Alzheimer’s Breakthrough Act of 2005. S. 723 – SIMPLE Cafeteria Plan Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1602- Improving Long-Term Care Choices Act S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act S. 1953 – National Employee Savings and Trust Equity Guarantee Act S. 2244- Caregiver Assistance and Relief Effort (CARE) Act 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. 2431 – Savings Competitiveness Act of 2006. S. 2457 – Small Business Health Insurance Relief Act S. 3951 - Women's Retirement Security Act of 2006 S. 3952 - Automatic IRA Act of 2006 S. 6210 - Automatic IRA Act of 2006 H.R. 819- Retirement Security for Life Act of 2005 H.R. 976- Long Term Care Act of 2005 H.R. 1150- To amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses

Client expense: $4,392,150 · Firm income: Not reported

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

HR.4511 – Flex Health Savings Accounts Act of 2005 S.1015 – Health Care Choice Act S.1244 – Long-Term Care and Retirement Security Act S.1602 – Improving Long-Term Care Choices Act S.1783 – Pension Security and Transparency Act S.2397 – Long-Term Care Trust Account Act S.309 – FSA Rollovers HR.6134 - Health Opportunity Patient Empowerment Act of 2006 HR.6111 - Tax Relief and Health Care Act of 2006 HR.1998 – FSA Rollovers HR.2682 – Long-Term Care and Retirement Security Act HR.2830 – Pension Protection Act of 2005 HR.4440 – HSA Technical Correction

Client expense: Not reported · Firm income: $105,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE