Death Tax Repeal Permanency Act of 2005

Agriculture/food-related provisions of: H.R.8, to make repeal of the estate tax permanent. H.R.36, to amend Internal Revenue Code of 1986. H.R.64, to repeal the federal death tax. H.R.113, to address replacement of reduced rates of tax on gasohol with an excise tax credit. H.R.142, to amend the Internal Revenue Code of 1986. H.R.183, to make the repeal of the estate tax permanent. H.R.626, to amend the Internal Revenue Code of 1986. H.R.713, to amend the Internal Revenue Code of 1986. H.R.788, to provide permanent funding for the payment in lieu of taxes program. H.R.1511, to amend the Internal Revenue Code of 1986. H.R.1574, to amend the Internal Revenue Code of 1986. H.R.1577, to amend the Internal Revenue Code of 1986. H.R.1624, to amend the Internal Revenue Code of 1986. H.R.2007, to amend the Internal Revenue Code of 1986. H.R.2034, to amend the Internal Revenue Code of 1986. H.R.2337, to provide permanent funding for the payment in lieu of taxes program. H.R.2498, to amend the Internal Revenue Code of 1986. H.R.3523, to amend the Internal Revenue Code of 1986. H.R.3874, to amend the Internal Revenue Code of 1986. H.R.3944, to amend the Internal Revenue Code of 1986. H.R.4001, to temporarily waive diesel fuel tax exemption restriction for farming. H.R.4221, to amend the Internal Revenue Code of 1986. H.R.4236, to amend the Internal Revenue Code of 1986. H.R.4756, to amend the 1986 Internal Revenue Code. H.R.4854, to amend the 1986 Internal Revenue Code. H.R.4868, to amend the 1986 Internal Revenue Code. H.R.5203, to amend the 1986 Internal Revenue Code. H.R.5421, to amend the 1986 Internal Revenue Code. H.R.5856, to amend the 1986 Internal Revenue Code. H.R.5892, to amend the 1986 Internal Revenue Code. H.R.5932, to amend the 1986 Internal Revenue Code. H.R.5950, to repeal certain tax subsidies enacted by the 2005 Energy Policy Act. H.R.5958, to amend the 1986 Internal Revenue Code. H.R.5970, to amend the 1986 Internal Revenue Code. H.R.5985, to amend the 1986 Internal Revenue Code. H.R.6212, to amend the 1986 Internal Revenue Code. H.R.6269, to amend the 1986 Internal Revenue Code. H.R.6354, to amend the 1986 Internal Revenue Code. H.R.6435, to amend the 1986 Internal Revenue Code. S.35, to amend the Internal Revenue Code of 1986. S.238, to amend the Internal Revenue Code of 1986. S.420, to amend the Internal Revenue Code of 1986. S.496, to provide permanent funding for the payment in lieu of taxes. S.542, to amend the Internal Revenue Code of 1986. S.610, to amend the Internal Revenue Code of 1986. S.928, to amend the Internal Revenue Code of 1986. S.1076, to amend the Internal Revenue Code of 1986. S.1631, to amend the Internal Revenue Code of 1986. S.1864, to amend the Internal Revenue Code of 1986. S.2052, to amend the Internal Revenue Code of 1986. S.2816, to amend the 1986 Internal Revenue Code. S.3600, to amend the 1986 Internal Revenue Code. S.3626, to amend the 1986 Internal Revenue Code. S.3719, to amend the 1986 Internal Revenue Code. S.3917, to establish the American-Made Energy Trust Fund. S.3996, to amend the 1986 Internal Revenue Code. S.4000, to amend the 1986 Internal Revenue Code. Issues other than legislation: Targeted tax reductions. Tax exemption for farmland sold with residence. Tax credits for state and local property taxes. Federal estate tax reform. Tax deductibility of insurance premiums.

Client expense: $511,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Indian Affairs (BIA), Commodity Futures Trading Commission (CFTC), Council of Economic Advisers (CEA), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Aeronautics & Space Administration (NASA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Estate Tax; "Death Tax" feform; H.R. 8; S. 3626; H.R. 5368; S.420

Client expense: Not reported · Firm income: Not reported

Government targets: SENATE

HR 8, HR 5638, S 420, S 928, the so-called "Death Tax Elimination Act": urged lawmakers to make the repeal of the estate tax permanent or increase the threshold under which it is imposed.

Client expense: $50,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Death Tax Repeal S. 420/HR. 8

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

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

* Estate Tax Relief Act: H.R. 8, S. 420, H.R. 5638 Estate Tax and Extension of Tax Relief Act: H.R. 5970 Economic Growth Package Tip Tax Fairness Act: H.R. 2034 AMT: H.R. 4227 Restaurant Depreciation: H.R. 920, S. 419 Social Security Mismatches Food Donation: S. 1885 Work Opportunity Tax Credit: H.R. 2047 Building Depreciation: H.R. 920, S. 419 Business Meal Deductibility: S. 1482, H.R. 2094 Tax Relief and Health Care Act: H.R. 6111 Estate Tax and Extension of Tax Relief Act: H.R. 5970 3 15

Client expense: $1,800,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Education, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, State, Dept of (DOS)

S 420 A bill to make the repeal the estate tax permanent HR 8 To make the repeal of the state tax permanent HR 64 Permanent Repeal of the Estate Tax

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 8/S. 420, the Death Tax Repeal Permanency Act; H.R. 5638, Permanent Estate Tax Relief Act of 2006; H.R. 1510/S. 1200, Realistic Roofing Tax Treatment Act of 2005; H.R. 1956/S. 2721, Business Activity Tax Simplification Act of 2005; and, H.R. 920/S. 419, restaurant depreciation.

Client expense: $300,000 · Firm income: Not reported

Government targets: Bureau of the Census, Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, White House Office

S. 298, S. 420 Repeal Federal Estate Tax, H.R. 3162/S. 298 Business Meal Deductibillity, H.R. 1272/ S. 595 Work Opportunity Tax Credit, Welfare to Work Tax Credit, S. 988 Jobs Protection and State Tax Reform Act, H.R. 920/ S. 419 Restaurant Depreciaion

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.8/S.420 Death Tax Repeal Permanency Act of 2005.

Client expense: $300,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Institutes of Health (NIH), SENATE, White House Office

H.R. 252/S. 406 Small Business Health Fairness Act, H.R. 1272/S. 595 Work Opportunity and Welfard to Work tax credits, H.R. 8/S. 420 Death Tax Repeal Permanency Act and H.R. 4437 The Border Protection Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4297 - Tax Budget Reconciliation Act of 2005 H.R. 6111 - Tax Relief and Health Care Act of 2006 H.R. 6242 - Withholding Tax Relief Act of 2006 S. 420 - Death Tax Repeal Permanency Act of 2005 S. 627 - Investment in America Act of 2005 S. 849 - Internet Tax Nondiscrimination Act S. 1321 -Telephone Excise Tax Repeal and Taxpayer Protection and Assistance Act of 2006 S. 1524 -Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 S. 2020 -Tax Relief Act of 2005 S. 2152 -Sales Tax Fairness and Simplification Act S. 2821 -Withholding Tax Relief Act of 2006 H.R. 8 - Death Tax Repeal Permanency Act of 2005 H.R. 809 - To make permanent the individual income tax rates for capital gains and dividends H.R. 1736 - Investment in America Act of 2005 H.R. 1898 - Telephone Excise Tax Repeal Act of 2005

Client expense: $3,100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2152, S. 2153, Streamline Senate sales tax bills Revamping the tax code H.R. 6111, Tax Relief and Health Care Act of 2006 S. 7, Jobs and Growth Tax Relief package S. 1, Social Security overhaul S. 2, tax reform Last-in-First-out (LIFO) accounting for Inventory AMT repeal/reform H.R. 25, Fair tax proposal H.R. 5638, S. 420, death tax reform legislation Transition provisions of FSC/ETI repeal law Expiring tax provisions S. 1066, H.R. 2471, the Economic Development Tax Act of 2005 Bill to prevent certain discriminatory taxation of natural gas pipeline property H.R. 5638, Permanent Estate Tax Relief Act H.R. 4845, re. high tech issues (R&D tax credit) S. 2557, Oil and Gas Antitrust Act H.R 1956, Business Activity Tax Simplification Act Renewing internet tax moratorium H.R. 5970, Estate Tax & Extension of Tax Relief Act of 2006 German-American tax treaty H.R. 4297, Tax Increase Prevention & Reconciliation Act of 2005

Client expense: $3,640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

HR 2830, The Pension Security and Transparency Act, All titles. HR 3883, Timber Tax Act of 2005, All titles. HR 4, Pension Protection Act of 2006, All titles. HR 4297, Tax Relief Extension Reconciliation Act of 2005, All titles. HR 4330, Agriculture Hurricane Recovery Act, All titles. HR 5638, Permanent Estate Tax Relief Act of 2006, All titles. HR 5970, The Estate Tax and Extension of Tax Relief Act of 2006, All titles. HR 6111, The Tax Relief and Health Care Act of 2006, All titles. HR 8, Death Tax Repeal Permanency Act of 2005, All titles. S 1783, The Pension Security and Transparency Act, All titles. S 1791, Timber Tax Act of 2005, All titles. S 2009, Agriculture Hurricane Recovery Act, All titles. S 2020, Tax Relief Extension Reconciliation Act of 2005, All titles. S 420, Death Tax Repeal Permanency Act of 2005, All titles. * IRS proposed regulation 140492-02, Definition of Solid Waste Disposal Facilities, All titles. * PL 109-58, Energy Policy Act of 2005, Section 48B * IRS Notice 2006-88, Guidance on Issues Related to the Section 45 Tax Credit for Electricity Produced from Open-Loop Biomass

Client expense: $1,880,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1960, Pension Preservation and Savings Enhancement Act of 2005, All provisions H.R. 1961, Pension Preservation and Savings Expansion Act of 2005, All provisions H.R. 1417, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (Introduced in House), All provisions H.R. 1161, To amend the Internal Revenue Code of 1986 to provide for employer retirement savings accounts and for other purposes (Introduced in House), All provisions H.R. 1162, Retirement Savings Account Act of 2005, All provisions H.R. 3109, Consolidation Returns, All provisions H.R. 2251, COLI Best Practices Act, All provisions H.R. 2682, Long-Term Care and Retirement Security Act of 2005, All provisions H.R. 1998, To amend the Internal Revenue Code of 1986 to provide for the disposition of unused funds in health flexible spending arrangements, All provisions H.R. 5262, Tax Free Health Savings Act of 2006, All provisions H.R. 4297, Tax Increase Prevention and Reconciliation Act of 2005, All provisions H.R. 5586, HSA Premium Affordability Act of 2006, All provisions H.R. 5638, Permanent Estate Tax Relief Act of 2006, All provisions H.R. 8, Death Tax Repeal Permanency Act, All provisions H.R. 5176, Fair Flat Tax Act, All provisions H.R. 5743, HSA Improvement and Expansion Act, All provisions H.R. 3019, To Amend the IRC of 1986 to Permit the Consolidation of Life Companies with Other Companies, All provisions HR 5970, The Estate Tax and Extension of Tax Relief Act of 2006, All provisions H.R. 819, Retirement Security for Life Act of 2005 (Introduced in House), All provisions S. 420, Death Tax Repeal Permanency Act of 2005 (Introduced in Senate), All provisions H.R. 2682, Long Term Care and Retirement Security Act of 2005, All provisions

Client expense: $1,947,602 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 8, the Death Tax Repeal Permanency Act of 2005 – To make the repeal of the estate tax permanent. H.R. 1956, Business Activity Tax Simplification Act of 2005 – To regulate certain State taxation of interstate commerce; and for other purposes. H.R. 3376, Tax Technical Corrections Act – To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes H.R. 4511, the Flex Health Savings Accounts Act of 2005. (all provisions) H.R. 5262, the Tax Free Health Savings Act of 2006. (all provisions) H.R. 5638, the Permanent Estate Tax Relief Act of 2006 – 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. (all provisions) H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 – 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. (all estate tax provisions) H.R. 6048, Medicare Outpatient Therapy Value-Based Purchasing Act of 2006 – To amend title XVIII of the Social Security Act to provide incentives to Medicare participating suppliers and providers of services that are outpatient physical therapy services (including outpatient speach-language pathology services) and occupational therapy services to report quality and effeciency measures and to provide for a value-based purchasing program for payments for such services under the Medicare Program, and for other purposes. (tax provisions) H.R. 6111, Tax Relief and Health Care Act of 2006 Lobbied on extension of expiring tax provisions and for inclusion of HSA legislation in final bill. S. 420, Death Tax Repeal Permanency Act – To make the repeal of the estate tax permanent. (all provisions) S. 1447, the Tax Technical Corrections Act. (Subchapter S, definition of “descendent” provisions) S. 2721, the Business Activity Tax Simplification Act – To simplify the taxation of business activity, and for other purposes. (all provisions) S. 3488, the Tax-Free Healthcare Savings, Access, and Portability Act – To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments, to increase the dollar limitation for contributions to health savings accounts, to allow the rollover of unused funds from health reimbursement arrangements to health savings accounts, and for other purposes. (all provisions) Public Law No. 109-222, Tax Increase Prevention and Reconciliation Act of 2005. Public Law No. 109-432, Tax Relief and Healthcare Act of 2006. Proposals regarding tax-exempt organizations. (focusing on credit union taxation)

Client expense: $2,680,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2688 Policyholder Disaster Protection Act of 2005 H.R. 5638 Permanent Estate Tax Relief Act of 2006 H.R. 4960; S. 3974 Tax Fairness for Small Business Act of 2006 H.R. 6111 Tax Relief & Health Care Act H.R. 4836; S. 3115 Catastrophe Savings Accounts Act of 2006 S. 3116 Policyholder Disaster Protection Act of 2006 Estate Tax Repeal/Reform H.R. 8; S. 420 Death Tax Repeal Permanency Act Intangible Assets Tax Reform Social Security Reform Proposals

Client expense: $717,788 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Supported legislation (HR 8), (HR 5970), and (S. 420) to make permanent the 2001 tax cuts.

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

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), SENATE, U.S. Trade Representative (USTR)

H.R. 8, the Death Tax Repeal Permanency Act of 2005 – To make the repeal of the estate tax permanent. H.R. 1956, Business Activity Tax Simplification Act of 2005 – To regulate certain State taxation of interstate commerce; and for other purposes. H.R. 3376, Tax Technical Corrections Act – To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes H.R. 4511, the Flex Health Savings Accounts Act of 2005. (all provisions) H.R. 5262, the Tax Free Health Savings Act of 2006. (all provisions) H.R. 5638, the Permanent Estate Tax Relief Act of 2006 – 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. (all provisions) H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 – 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. (all estate tax provisions) H.R. 6048, Medicare Outpatient Therapy Value-Based Purchasing Act of 2006 – To amend title XVIII of the Social Security Act to provide incentives to Medicare participating suppliers and providers of services that are outpatient physical therapy services (including outpatient speach-language pathology services) and occupational therapy services to report quality and effeciency measures and to provide for a value-based purchasing program for payments for such services under the Medicare Program, and for other purposes. (tax provisions) H.R. 6111, Tax Relief and Health Care Act of 2006 Lobbied on extension of expiring tax provisions and for inclusion of HSA legislation in final bill. S. 420, Death Tax Repeal Permanency Act – To make the repeal of the estate tax permanent. (all provisions) S. 1447, the Tax Technical Corrections Act. (Subchapter S, definition of “descendent” provisions) S. 2721, the Business Activity Tax Simplification Act – To simplify the taxation of business activity, and for other purposes. (all provisions) S. 3488, the Tax-Free Healthcare Savings, Access, and Portability Act – To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments, to increase the dollar limitation for contributions to health savings accounts, to allow the rollover of unused funds from health reimbursement arrangements to health savings accounts, and for other purposes. (all provisions) Public Law No. 109-222, Tax Increase Prevention and Reconciliation Act of 2005. Public Law No. 109-432, Tax Relief and Healthcare Act of 2006. Proposals regarding tax-exempt organizations. (focusing on credit union taxation)

Client expense: $2,680,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 8 - Permanent Repeal of the Estate Tax S 420 - Permanent Repeal of the Estate Tax HR 2830 - Multiemployer pension law reform S 1783 - Multiemployer pension law reform

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

* President Bush's Tax Advisory Panel reported its recomendations on November 2, 2005. NAIFA opposes ideas that encourage short term savings and spending such as the Lifetime Savings Accounts pushed by President Bush and Save for Retirement Accounts suggested by the Tax Advisory Panel. bills which would repeal estate tax on family farms and businesses. NAIFA & AALU support estate tax reform which removes the estate tax burden for 99% of Americans. Charitable Owned Life Insurance - President Bush proposed applying a 25% excise tax on death benefits of life insurance used in complicated life insurance and annuity transactions involving charitable and educationsl institutions. NAIFA supports in principal. On Nov. 28, 2005 the Senate passed legislation (part of an omnibus tax bill) that would impose a 100% excise tax on the premiums and other sums invested in these arrangements. NAIFA supports in principal but will work on details. HR 1161, 62, 63 & S 545, 6, 7 - new tax-advantaged savings plans in President Bush's proposed 2005 budget. NAIFA concerned about impact on life insurance and annuity sales. HR 8, HR 183, HR 64, S 420 - Legislation to make the estate tax repeal enacted in 2001 permanent. S 34 and S 135 are "reform" 4 8

Client expense: $300,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 8 Estate tax S 420 Estate tax HR 5970 Estate tax, R&D tax credit HR 4297 R&D tax credit HR 1736 R&D tax credit S 627 R&D tax credit

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 928 Other tax issues HR 8 Death Tax Repeal Permanency Act of 2005 S 420 Businesses and Farms HR51 Family Heritage Preservation Act HR 1624 Estate Tax Repeal Acceleration (ExTRA) for Family Owned Business and Farms Act

Client expense: $77,369 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2471/S. 1066: Economic Development Act of 2005 H.R. 2498/S. 1076: Biodiesel Tax Extension S. 1359: Retirement Savings & Security Act of 2005 H.R. 141/S. 35: Amend IRS Code of 1986 for Permanent Extension of PTC for Wind H.R. 1417: Amend Internal Revenue Code for Permanent Exemption for Active Financing Income H.R. 3376/S. 1447: Tax Technical Corrections Act of 2005 H.R. 1511: Amend the IRS Code of 1986 to provide a 5-year PTC extension H.R. 3768/S. 1696: Katrina Emergency Tax Relief Act, P.L. 109-73 S. 1826: Older Worker Opportunity Act H.R. 1956: Business Activity Tax Simplification Act S. 309: Flexible Spending Arrangement (FSA) Carryover H.R. 364: Bonus Depreciation Extension Act S. 627: R&D Tax Credit Extension Act S. 7: Extend Tax Relief for Dividends & Capital Gains S. 715: Wind Power Tax Incentive Act H.R. 809: Extend Tax Relief for Dividends & Capital Gains H.R. 4236/S. 1864: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation H.R. 4297/S. 2020: Tax Relief Act of 2005, P.L. 109-222 H.R. 4297/S. 2020: Tax Relief Act of 2005; Subpart F , P.L. 109-222 H.R. 8/S. 420: Permanent Death Tax Repeal H.R. 4297: Tax Relief Act of 2005; R&D Tax Credit. P.L. 109-222 H.R. 1956: Business Activity Tax Simplification Act H.R. 4511: The Flex H.S.A. Act H.R. 4440: The Gulf Opportunity Zone Act of 2005 H.R. 4297: Tax Increase Prevention and Reconciliation Act; PL 109-222 H.R. 6134: Health Opportunity Patient Empowerment Act of 2006 H.R. 6264: Tax Technical Correction Act of 2006 H.R. 6408: 2006 Tax Extenders Bill: R&D Tax Credit H.R. 197: 5-year Production Tax Credit (PTC) extension bill that would extend credit through December 31, 2013 H.R. 6111: Tax Relief and Health Care Act: HSA provision, P.L. 109-432

Client expense: $380,000 · Firm income: Not reported

Government targets: Energy, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Secret Ballot Protection Act Assoc Health Plans (HR 525, S 406 adn S 1955) Estate Tax Repeal (HR 8 and S 420) Davis-Bacon Reform (S 1817)

Client expense: $50,000 · Firm income: Not reported

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

Estate Tax Repeal, HR 8, HR 5970, S 420

Client expense: $440,800 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

H.R. 5970, Estate Tax and Extension of Tax Relief Act, to provide meaningful reform of the estate tax and other tax relief to small businesses H.R. 8/S. 420, Death Tax Repeal Permanency Act, seeking full and permanent repeal of the estate tax; H.R. 5638, Permanent Estate Tax Relief Act, seeking meaningful reform of the estate tax;

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

H.R. 2320, To amend the Internal Revenue Code of 1986 to permanently extend the 50-percent bonus depreciation added by the Jobs and Growth Tax Relief Reconciliation Act of 2003, Support bill H.R. 8, Death Tax Repeal Permanency Act of 2005, Support bill S. 420, Death Tax Repeal Permanency Act of 2005, Support bill Administration, House & Senate -- Support improvement & extension of 50% expensing allowance H.R. 2319, To amend the Internal Revenue Code of 1986 to allow taxpayers to expense property eligible for bonus depreciation, Support bill

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

Government targets: Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Security Council (NSC), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

H.R. 2320, To amend the Internal Revenue Code of 1986 to permanently extend the 50-percent bonus depreciation added by the Jobs and Growth Tax Relief Reconciliation Act of 2003, Support bill H.R. 8, Death Tax Repeal Permanency Act of 2005, Support bill S. 420, Death Tax Repeal Permanency Act of 2005, Support bill H.R. 5638, Permanent Estate Tax Relief Act of 2006, Support bill H.R. 5970, Tax Cut Extensions, Support bill Executive Branch Actions: Urged inclusion of expensing and other growth and competitiveness enhancing provisions in Administration's tax reform proposals. H.R. 2319, To amend the Internal Revenue Code of 1986 to allow taxpayers to expense property eligible for bonus depreciation, Support bill

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

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of Management & Budget (OMB), SENATE, White House Office

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

H.R. 8 Estate Tax Repeal, S. 420 Estate Tax Repeal H.R.4297 Tax Reconciliation S. 2020 Tax Reconciliation H.R. 2830 Tax Portion of the Pension Reform Bill

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

H.R. 819, Retirement Security for Life Act of 2005 (Intro. in House) S. 420, Death Tax Repeal Permanency Act of 2005 (Intro. in House) H.R. 2682, Long Term Care and Retirement Security Act of 2005 (All Provisions) S. 5, Class Action Fairness Act of 2005 (All Provisions, TOR) H.R. 2830, IH Pension Protection Act of 2005 (Intro. in House)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 819, Retirement Security for Life Act of 2005 (Intro. in House) S. 420, Death Tax Repeal Permanency Act of 2005 (Intro. in House) H.R. 2682, Long Term Care and Retirement Security Act of 2005 (All Provisions) S. 5, Class Action Fairness Act of 2005 (All Provisions, TOR) H.R. 2830, IH Pension Protection Act of 2005 (Intro. in House)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 819, Retirement Security for Life Act of 2005 (Intro. in House) S. 420, Death Tax Repeal Permanency Act of 2005 (Intro. in House) H.R. 2682, Long Term Care and Retirement Security Act of 2005 (All Provisions) S. 5, Class Action Fairness Act of 2005 (All Provisions, TOR) H.R. 2830, IH Pension Protection Act of 2005 (Intro. in House)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

caps, and technical corrections to the Deficit Reduction Act of 2005; 3) S. 1826 providing tax incentives to encourage employers to hire older workers. 1) H.R. 5638, H.R. 5970, H.R. 5421, H.R. 8, H.R. 183, H.R. 64, S. 420 revising the federal estate tax; 2) H.R. 6111: provisions pertaining to Medicare physician payments, health savings accounts, the Medicare Advantage Stabilization Fund, therapy

Client expense: $4,580,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

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.

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

Government targets: Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 8/S. 420 Death Tax Repeal Permanency Act of 2005 S. 1783 An amendment to this bill for Black Lung Trust Fund H.R. 5453 Coal to Liquids Tax Incentives H.R. 6111 The Tax Relief and Healthcare Act of 2006

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Association Health Plans (HR 525, S 406, S 1955) Estate Tax repeal (HR 8 and S 420) Davis-Bacon Reform (S 1817---Clean up and Reconstruction Enhancement Act) Apprenticeship improvement---no specific bill; rather looking for avenues to pursue in order to improve apprenticeship opportunities for skilled trades

Client expense: $50,000 · Firm income: Not reported

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

H.R. 141: Amend IRS Code of 1986 for Permanent Extension of PTC Credit for Wind H.R. 1417: Amend IRS Code for Permanent Exemption for Active Fianancing Income H.R. 1511/S. 35: Amend IRS Code of 1986 to provide a 5-year PTC extension H.R. 1956: Business Activity Tax Simplication Act H.R. 2471: Economic Development Act of 2005 H.R. 2498/S. 1076: Biodiesel Tax Extension H.R. 3376/S. 1447: Tax Technical Corrections Act of 2005 H.R. 364: Bonus Depreciation Extension Act H.R. 3768/S. 1696: Katrina Emergency Tax Relief Act; P.L. 109-73 H.R. 809/S. 7: Extend Tax Relief Act for Dividends and Capital Gains H.R. 4236/S. 1864: Amend IRS Code of 1986 to treat farm equipment as 5-year property for depreciation H.R. 4297/S. 2020: Tax Relief Act of 2005; Subpart F; P.L. 109-222 H.R. 4297/S. 2020: Tax Relief Act of 2005; R&D Tax Credit; P.L. 109-222 H.R. 8/S. 420: Permanent Death Tax Repeal H.R. 4511: The Flex HSA Act H.R. 4440: The Gulf Opportunity Zone Act of 2005 H.R. 5970: Estate Tax & Extension Act Tax Relief Act of 2006 (R&D Tax Credit) S. 1066: Economic Development Act of 2005 S. 1359: Retirement Savings & Security Act of 2005 S. 1826: Older Working Oppertunity Act S. 309: Flexible Spending Arrangment (FSA) Carryover S. 627: R&D Tax Credit Extension Act S. 715: Wind Power Tax Incentive Act

Client expense: $680,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

H.R. 141: Amend IRS Code of 1986 for Permanent Extension of PTC Credit for Wind H.R. 1417: Amend IRS Code for Permanent Exemption for Active Fianancing Income H.R. 1511/S. 35: Amend IRS Code of 1986 to provide a 5-year PTC extension H.R. 1956: Business Activity Tax Simplication Act H.R. 2471: Economic Development Act of 2005 H.R. 2498/S. 1076: Biodiesel Tax Extension H.R. 3376/S. 1447: Tax Technical Corrections Act of 2005 H.R. 364: Bonus Depreciation Extension Act H.R. 3768/S. 1696: Katrina Emergency Tax Relief Act; P.L. 109-73 H.R. 809/S. 7: Extend Tax Relief Act for Dividends and Capital Gains H.R. 4236/S. 1864: Amend IRS Code of 1986 to treat farm equipment as 5-year property for depreciation H.R. 4297/S. 2020: Tax Relief Act of 2005; Subpart F; P.L. 109-222 H.R. 4297/S. 2020: Tax Relief Act of 2005; R&D Tax Credit; P.L. 109-222 H.R. 8/S. 420: Permanent Death Tax Repeal H.R. 4511: The Flex HSA Act H.R. 4440: The Gulf Opportunity Zone Act of 2005 H.R. 5970: Estate Tax & Extension Act Tax Relief Act of 2006 (R&D Tax Credit) S. 1066: Economic Development Act of 2005 S. 1359: Retirement Savings & Security Act of 2005 S. 1826: Older Working Oppertunity Act S. 309: Flexible Spending Arrangment (FSA) Carryover S. 627: R&D Tax Credit Extension Act S. 715: Wind Power Tax Incentive Act

Client expense: $680,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

H.R. 141: Amend IRS Code of 1986 for Permanent Extension of PTC Credit for Wind H.R. 1417: Amend IRS Code for Permanent Exemption for Active Fianancing Income H.R. 1511/S. 35: Amend IRS Code of 1986 to provide a 5-year PTC extension H.R. 1956: Business Activity Tax Simplication Act H.R. 2471: Economic Development Act of 2005 H.R. 2498/S. 1076: Biodiesel Tax Extension H.R. 3376/S. 1447: Tax Technical Corrections Act of 2005 H.R. 364: Bonus Depreciation Extension Act H.R. 3768/S. 1696: Katrina Emergency Tax Relief Act; P.L. 109-73 H.R. 809/S. 7: Extend Tax Relief Act for Dividends and Capital Gains H.R. 4236/S. 1864: Amend IRS Code of 1986 to treat farm equipment as 5-year property for depreciation H.R. 4297/S. 2020: Tax Relief Act of 2005; Subpart F; P.L. 109-222 H.R. 4297/S. 2020: Tax Relief Act of 2005; R&D Tax Credit; P.L. 109-222 H.R. 8/S. 420: Permanent Death Tax Repeal H.R. 4511: The Flex HSA Act H.R. 4440: The Gulf Opportunity Zone Act of 2005 H.R. 5970: Estate Tax & Extension Act Tax Relief Act of 2006 (R&D Tax Credit) S. 1066: Economic Development Act of 2005 S. 1359: Retirement Savings & Security Act of 2005 S. 1826: Older Working Oppertunity Act S. 309: Flexible Spending Arrangment (FSA) Carryover S. 627: R&D Tax Credit Extension Act S. 715: Wind Power Tax Incentive Act

Client expense: $680,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

H.R. 8/ S. 420 Death Tax Repeal Permanency Act of 2005 S. 1783 An amendment to this bill for Black Lung Trust Fund S. Amdt. 2728 Tax Relief Extension Reconcilliation Act of 2005 amendment to provide tax incentives for mine safety equipment H. R. 5453 Coal to Liquids Tas Incentives H. R. 3771 Coal Exporters Excise Tax/ Black Lung Refund

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

House Budget Resolution H.Con.Res. 376; Tax Increase Prevention and Reconciliation Act of 2005 H.R. 4297; Line Item Veto Act of 2006 S. 2381; Estate Tax H.R. 8; Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane, etc. H.R. 4939; Labor-HHS-Education appropriations bill HR 5647; S.AMDT.4322 to S.2766 To amend the Fair Labor Standards Act of 1938; The Deficit Reduction Act H.R. 4241/S.1932; Death Tax Repeal Permanency Act of 2005 S. 420; Senate Budget Resolution; Budget resolution FY2007 S. Con. Res. 83; President's FY2002 Budget; Budget resolution FY2007 H. Con. Res. 373;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1066: Economic Development Act of 2005 S. 1076: Biodiesel Tax Extension S. 1359: Retirement Savings & Security Act of 2005 S. 1447: Tax Technical Corrections Act of 2005 S. 1696: Katrina Emergency Tax Relief Act, P.L. 109-73 S. 1826: Older Worker Oppertunity Act S. 309: Flexible Spending Arrangement (FSA) Carryover S. 35: Amend IRS Code of 1986 for Permanent Extension of PTC for Wind S. 627: R&D Tax Credit Extension Act S. 7: Extend Tax Relief for Dividends & Capital Gains S. 715: Wind Power Tax Incentive Act S. 1864: Amend IRS Tax Code of 1986 to treat farm equipment as 5-year property for depreciation S. 2020: Tax Relief Act of 2005; P.L. 109-222 S. 420: Permanent Death Tax Repeal H.R. 141: Amend IRS Code of 1986 for Permanent Extension of PTC Credit for Wind H.R. 1417: Amend IRS Code for Permanent Exemption for Active Fianancing Income H.R. 1511: Amend IRS Code of 1986 to provide a 5-year PTC extension H.R. 1956: Business Activity Tax Simplication ACt H.R. 2471: Economic Development Act of 2005 H.R. 2498: Biodiesel Tax Extension H.R. 3376: Tax Technical Corrections Act of 2005 H.R. 364: bonus Depreciation Extension Act H.R. 3768: Katrina Emergency Tax Relief Act; P.L. 109-73 H.R. 809: Extend Tax Relief for Dividends and Capital Gains H.R. 4236: Amend IRS Code of 1986 to treat farm equipment as 5-year property for depreciation H.R. 4297: Tax Relief Act of 2005; Subpart F; P.L. 109-222 H.R. 8: Permanent Death Tax Repeal H.R. 4297: Tax Relief Act of 2005; R&D Tax Credit; P.L. 109-222 H.R. 1956: Business Activity Tax Simplification ACt H.R. 4511: The Flex HSA Act H.R. 4440: The Gulf Opportuity Zone Act of 2005

Client expense: $500,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office