Estate Tax Relief and Reform Act of 2006

Repeal and revenue loss of the estate tax, incl. H.R. 8, H.R. 5638 & S. 3626, as well as applicable provisions in H.R. 5970

Client expense: $109,012 · Firm income: Not reported

Government targets: Education, Dept of, Federal Bureau of Investigation (FBI), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

HR 6111- Tax Relief and Health Care Act of 2006. HR 3771- To allow certain exporters to directly claim a refund of the excise tax unconstitutionally imposed on coal exported by such exporters. S 2748- Enhanced Energy Security Tax Incentives Act of 2006 Monitor all legislative issues related to coal utilization, climate change, energy policy, clean air, coal act, coal bed methane, and power plants. HR 5970- Estate Tax and Extension of Tax Relief Act of 2006 S 3626- Estate Tax Relief and Reform Act of 2006 HR 5453- To amend the Internal Revenue Code of 1986 to extend the excise tax credits for certain liquid fuel derived from coal.

Client expense: $960,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office

HR 6111- Tax Relief and Health Care Act of 2006. HR 3771- To allow certain coal exporters to directly claim a refund of the excise tax unconstitutionally imposed on coal exported by such exporters. S 2748- Enhanced Energy Security Tax Incentives Act of 2006 Monitor all legislative issues related to the coal industry, including: excise taxes, pension reform, climate change, and federal energy policy. HR 5970- Estate Tax and Extension of Tax Relief Act of 2006 S 3626- Estate Tax Relief and Reform Act of 2006 HR 5453- To amend the Internal Revenue Code of 1986 to extend the excise tax credits for certain liquid fuel derived from coal.

Client expense: Not reported · Firm income: $440,000

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office

H.R.2070 Gas Price Spike Act of 2005 H.R.3544 Gasoline Price Stabilization Act of 2005 H.R.3664 Consumer Reasonable Energy Price Protection Act of 2005 H.R.3752 Gas Price Relief Act of 2005 H.R.3883 Timber Tax Act of 2005 H.R.4203 Windfall Profits Rebate Act of 2005 H.R.4248 To amend the Internal Revenue Code of 1986 to impose a temporary windfall profit tax on crude oil and to use the proceeds to carry out the Low-Income Home Energy Assistance Act of 1981 H.R.4263 Windfall Profits and Consumer Assistance Act of 2005 H.R.4276 Consumer Windfall Excess Oil Profits Protection Act of 2005 H.R.4449 Consumer Energy Assistance and Fairness Act of 2005 H.R.5421 To amend the Internal Revenue Code of 1986 to restore the estate tax 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.6065 Tax Free Health Savings Act of 2006 H.R.6327 Free File Reform Act of 2006 H.RES.851 Providing for consideration of the bill (H.R. 5522) H.RES.885 Providing for consideration of the bill (H.R. 5638) to amend the Internal Revenue Code of 1986 H.RES.939 Providing for consideration of the bill (H.R. 1956) to regulate certain State taxation of interstate commerce, and for other purposes. H.RES.966 Providing for consideration of the bill (H.R. 5970) to amend the Internal Revenue Code HR 1898 To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services. HR 1956 Business Activity Tax Simplification Act of 2005 HR 2121 Generating Retirement Ownership Through Long Term Holdings HR 2842 To require the Congressional Budget Office and the Joint Committee on Taxation to use dynamic economic modeling in addition to static economic modeling in the preparation of budgetary estimates of proposed changes in Federal revenue law. HR 5262 Tax Free Health Savings Act of 2006 HR 5522 Foreign Operations, Export Financing, and Related Programs Appropriations Act of 2007 HR 5552 Securing America's Future Economy Commission Act HR 5638 Permanent Estate Tax Relief Act of 2006 HR 5684 United States-Oman Free Trade Agreement HR 5859 Commission On Reforming Entitlement Spending Act HR 5970 Estate Tax and Extension of Tax Relief Act HR 6057 To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss. HR 6111 Tax Relief and Health Care Act of 2006 S 1631 Windfall Profits Rebate Act of 2005 S 287 A bill to require the Congressional Budget Office and the Joint Committee on Taxation to use dynamic economic modeling in the preparation of budgetary estimates of proposed changes in Federal revenue law. S 3491 Securing America's Future Economy Commission Act S.1791 Timber Tax Act of 2005 S.1809 Recapture Excess Profits and Invest in Relief (REPAIR) Act of 2005 S.1981 Windfall Profits Tax Act of 2005 S.2103 A bill to impose a temporary windfall profits tax on crude oil and provide a rebate to each household from the revenues resulting from such tax. S.2721 Business Activity Tax Simplification Act of 2006 S.3626 Estate Tax Relief and Reform Act of 200 S.3626 Estate Tax Relief and Reform Act of 2006 S.3829 Tax Relief and Minimum Wage Act of 2006

Client expense: $740,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE

H.R.2070 Gas Price Spike Act of 2005 H.R.3544 Gasoline Price Stabilization Act of 2005 H.R.3664 Consumer Reasonable Energy Price Protection Act of 2005 H.R.3752 Gas Price Relief Act of 2005 H.R.4203 Windfall Profits Rebate Act of 2005 H.R.4248 To amend the Internal Revenue Code of 1986 to impose a temporary windfall profit tax on crude oil and to use the proceeds to carry out the Low-Income Home Energy Assistance Act of 1981 H.R.4263 Windfall Profits and Consumer Assistance Act of 2005 H.R.4276 Consumer Windfall Excess Oil Profits Protection Act of 2005 H.R.4449 Consumer Energy Assistance and Fairness Act of 2005 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.RES.885 Providing for consideration of the bill (H.R. 5638) to amend the Internal Revenue Code of 1986 HR 5638 Permanent Estate Tax Relief Act of 2006 S 1631 Windfall Profits Rebate Act of 2005 S.1809 Recapture Excess Profits and Invest in Relief (REPAIR) Act of 2005 S.1981 Windfall Profits Tax Act of 2005 S.2103 A bill to impose a temporary windfall profits tax on crude oil and provide a rebate to each household from the revenues resulting from such tax. S.3626 Estate Tax Relief and Reform Act of 200 S.3626 Estate Tax Relief and Reform Act of 2006 S.3829 Tax Relief and Minimum Wage Act of 2006

Client expense: $740,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE

H.R.8, to make the repeal of the estate tax permanent H.R.1624, repeal of estate tax H.R.1684, to amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet H.R.2904, to amend the Internal Revenue Code of 1986 to allow a credit against the income tax for an owner of a radio broadcasting station which donates the license and other assets of such station to a nonprofit corporation for purposes of supporting nonprofit fine arts and performing arts organizations H.R.4708, to increase the refundable amount of the child credit in the case of taxpayers who had a primary residence in the Hurricane Katrina disaster area on August 28, 2005 H.R.4862, to amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet and to electronic commerce H.R.5422, to amend the Internet Tax Freedom Act to make permanent the moratorium on taxes on internet access and on multiple and discriminatory taxes on electronic commerce H.R.5638, to amend the Internal Revenue Code of 1986 to increase the unified credit against the estate tax to an exclusion equivalent of $5,000,000 and to repeal the sunset provision for the estate and generation-skipping taxes, and for other purposes H.R.5970, To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate tax to an exclusion equivalent of $5,000,000, to repeal the sunset provision for the estate and generation-skipping taxes, and to extend expiring provisions, and for other purposes S.849, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent S.928, a bill 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 S.1147, to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures S.1321, to amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services S. 2366, to amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program S. 3626, A bill to amend the Internal Revenue Code of 1986 to provide estate tax relief and reform, and for other purposes

Client expense: $1,100,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

Tax Increase Prevention and Reconciliation Act of 2005 (H.R.4297); Tax Relief Act of 2005 (S.2020) Pension Protection Act of 2005 (H.R.2830) Pension Security and Transparency Act of 2005 (S.1783) Long Term Care and Retirement Security Act of 2005 (S.1244)(H.R.2682) Long Term Care Act of 2005 (H.R.976) Retirement Security for Life Act (H.R.819)(S.381) Death Tax Repeal Permanency Act of 2005 (H.R.8) Permanent Estate Tax Relief Act of 2006 (H.R.5638) Estate Tax Relief and Reform Act of 2006 (S.3626)

Client expense: $695,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4297 Tax deduction for spousal business travel Estate Tax Relief H.R. 8; H.R. 5638; S. 3626 Tax Relief Extensions

Client expense: Not reported · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), SENATE

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

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H.R. 4297 - Tax Relief Extension Reconciliation Act of 2005 H.R. 5638 - Permanent Estate Tax Relief Act of 2006 H.R. 8 - Death Tax Repeal Permanency Act of 2005; P.L 109-222 - Tax Increase Prevention and Reconciliation Act of 2005; S.2020 - Windfall Tax Profits S. 2720 Baucus amendment to IRS for Research Competitiveness S 1103 Baucus AMT Tax S. 2485 Walden Secure Rural Schools H.R. 2 Minimum Wage increase S. 3496 - Working American Competitiveness Act of 2006 S. 420, H.R. 8 Estate Tax Repeal S. 267 - Energy Fairness for America Act H.R. 5300 - Energy Fairness for America Act S. 2636 - Oil Subsidy Elimination Act of 2006 H.R. 5285 - Gas Tax Equity Act of 2006 S. 2748 - Enhanced Energy Security Tax Incentives Act of 2006 H.R. 5176 - Fair Flat Tax Act of 2006 S. 2993 - Strategic Energy Fund Act of 2006 H.R. 939: Providing for consideration of the bill (H.R. 1956) to regulate certain State taxation of interstate commerce; and for other purposes. H.R. 4961: "Equity for Our Nation's Self-Employed" H.R. 4: Pension Protection Act of 2006 H.R. 819: Retirement Security for Life Act of 2005 H.R. 1956: Business Activity Tax Simplification Act of 2006 H.R. 4790: Small Business Expensing Permanency Act of 2006 H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006 H.R. 5986: Working American Competitiveness Act H.R. 6111: Tax Relief and Health Care Act of 2006 H.R. 6167, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2006 H.R. 6242: Withholding Tax Relief Act of 2006 H.R. 6264: Tax Technical Corrections Act of 2006 H.R. 6406: To modify temporarily certain rates of duty and make other technical amendments to the trade laws, to extend certain trade preference programs, and for other purposes H.R. 6408: Tax Relief and Health Care Act of 2006 H.R. 6423: To reauthorize the Secure Rural Schools and Community Self-Determination Act of 2000 and to offset the cost of payments to States and counties under such Act, and for other purposes. S. 832: Taxpayer Protection and Assistance Act of 2005 S. 1321: Telephone Excise Tax Repeal Act of 2005 S. 2287: A bill to amend the Internal Revenue Code of 1986 to increase and permanently extend the expensing of certain depreciable business assets for small businesses. S. 2721: Business Activity Tax Simplification Act of 2006 S. 2821: Withholding Tax Relief Act of 2006 S. 3626: Estate Tax Relief and Reform Act of 2006 S. 4026: Tax Technical Corrections Act of 2006 Social Security Name-Number no-match issue The Tax Gap

Client expense: $31,440,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Highway Administration (FHA), Federal Trade Commission (FTC), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Labor Relations Board (NLRB), Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Vice President of the United States, Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

* HR 1306 + S. 722, to amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level, reduction of tax. S.3626, Estate Tax Relief Reform Act of 2006, entire bill. HR 5638, The Permanent Estate Tax Relief Act of 2006, entire bill. HR 1306 + S. 722, to amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level, reduction of tax. S.3626, Estate Tax Relief Reform Act of 2006, entire bill. HR 5638, The Permanent Estate Tax Relief Act of 2006, entire bill. 6

Client expense: Not reported · Firm income: $120,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1624, Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2005 HR 1684, Internet Tax Nondescrimination Act of 2005, to amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes related to the Internet. HR 8, Death Tax Repeal Permanency Act of 2003, to make the repeal of the estate tax permenant. S. 928, Estate Tax Repeal Acceleration for Family-owned Businesses and Farms Act, a bill to amend the Internal Revenue Code of 1986 to provide for the immediate and permanent repeal of the estate tax.S1147, to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures. HR 4862, To amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet and to electronic commerce. HR 5638, Permanent Estate Tax Relief Act of 2006 S 849, Internet Tax Nondiscrimination Act S 1321, Telephone Excise Tax Repeal Act of 2005 S 2366, To amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program. S 3626, Estate Tax Relief and Reform Act of 2006

Client expense: $1,100,000 · Firm income: Not reported

Government targets: UNDETERMINED