SIMPLE Cafeteria Plan Act of 2005

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.

S 366 - 'Healthy Mothers & Healthy Babies Access to Care Act of 2005' All provisions pertaining to the bill. S 367 - 'Pregnancy & Trauma Care Access Protection Act of 2005' All provisions pertaining to the bill. S 406 - 'H.E.A.L.T.H. (Help Efficient, Accessible, Low-Cost, Timely Health Care) Act' All provisions pertaining to the bill. S544 - 'Patient Safety and Quality Improvement Act' All provisions pertaining to the bill. S 723 - 'SIMPLE Cafeteria Plan Act' All provisions pertaining to the bill. S 978 - 'Health Care Tax Relief for the Uninsured Act of 2005 ' All provisions pertaining to the bill. S 1015 - 'Health Care Choice Act' All provisions pertaining to the bill. S 1244 - 'Long-Term Care & Retirement Security Act of 2005' All provisions pertaining to the bill. S 1418 - 'Wired for Health Care Quality Act' All provisions pertaining to the bill. S 1569 - 'State Long Term Care Partnership Act of 2005' All provisions pertaining to the bill. S 1602 - 'Long-Term Care Choices Act of 2005' All provisions pertaining to the bill. S 1659 - 'State Long-Term Care Partnership Act of 2005' All provisions pertaining to the bill. S 1932 - 'Deficit Reduction Act of 2005' All provisions pertaining to long-term care and Medicaid reform. S 1955 - 'Health Insurance Marketplace Modernization & Affordability Act of 2005' All provisions pertaining to small group reform. S 2300 - 'Lower PRICED Drugs Act' All provisions pertaining to the bill. HR 525/994 - 'Small Business Health Fairness Act': all provisions related to the allowance of federal, civilian and military retirees to pay health insurance premiums on a pre-tax basis, and allowing tax deductions for TRICARE supplemental premiums. HR 534 - 'Help Efficient, Accessible, Low-Cost, Timely Healthcare ("HEALTH") Act All provisions related to the bill HR 976 - 'Long-Term Care Act of 2005' All provisions related to the bill. HR 1227 - 'Genetic Information Non-Discrimination Act' All provisions related to the bill. HR 1872 - 'Health Coverage for the Uninsured Act' All provisions related to the bill. HR 2071 - 'Family Care Act' All provisions related to the bill. HR 2355 - 'Health Care Choice Act' All provisions related to the bill. HR 2682 - 'Long Term Care and Retirement Security Act' All provisions related to the bill. HR 2830 - 'Pension Protection Act' All provisions related to the bill. HR 3204 - 'State High Risk Pool Funding Extension Act of 2005' All provisions related to the bill. HR 3511 - 'Medicaid State Long Term Care Partnership Program Act of 2005' All provisions related to the bill. HR 4157 - 'Health Information Technology Promotion Act' All provisions related to the bill. HR 4241 - 'Budget Reconciliation' All provisions related to health care or similar budget amounts. HR 4511 - 'Flex Saving Accounts Act of 2005' All provisions related to the bill. HR 5262 - 'Tax Free Health Savings Act of 2006' All provisions pertaining to the bill. HR 5384 - 'Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2007' All provisions related to additional emergency funding to aid FDA backlog. S 4 - 'Healthy America Act of 2005' All provisions pertaining to the bill. S 5 - 'Class Action Fairness' All provisions pertaining to the bill. S 109 - 'Pharmaceutical Market Access Act' All provisions pertaining to the bill. S 160 - 'S.A.V.E. Act' All provisions pertaining to the bill. S 184 - 'Safe Import Act' All provisions pertaining to the bill. S 288 - 'State High Rick Poll Funding Extension Act' All provisions pertaining to the bill. S 306 - 'Genetic Information Nondiscrimination Act' All provisions pertaining to the bill. S 309 - which proposes to amend the IRS Code of 1986 to provide for the disposition of unused health benefits in cafeteria and flexible spending arrangements. All provisions pertaining to the bill. S 354 - 'The Long Term Care and Retirement Security Act of 2003' All provisions pertaining to the bill. HR 218 - 'Health Care Tax Deduction Act' All provisions related to the bill.

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

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. 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. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3304 – Growing Real Ownership for Workers Act of 2005. H.R. 4297 – Tax Relief Extension Reconciliation Act of 2005 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. 219 - National Employee Savings and Trust Equity Guarantee Act of 2005 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. 1302 – Social Security Personal Savings Guarantee and Prosperity Act of 2005. S. 1783 – The Pension Security and Transparency Act of 2005 S. 2020 – Tax Relief Act of 2005

H.R. 4 – Healthy America Act H.R. 440 – Bipartisan Retirement Security Act of 2005 H.R. 530 – Individual Social Security Investment Program Act of 2005 H.R. 750 – Social Security Guarantee Plus Act of 2005 H.R. 819 – Retirement Security for Life Act of 2005 H.R. 976 – Long Term Care Act of 2005 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. 1508 – 401(k) Automatic Enrollment Act of 2005; autoenrollment H.R. 1776 - Social Security Personal Savings Guarantee and Prosperity Act of 2005 H.R. 1960 – Pension Preservation and Savings Expansion Act of 2005 (Portman) H.R. 1961 -- Pension Preservation and Savings Expansion Act of 2005 (Cardin) H.R. 2682 – Long-Term Care and Retirement Security Act of 2005 H.R. 2830 – Pension Protection Act of 2005 H.R. 2951 – Lifetime Pension Annuity for You (PAY) Act of 2005 H.R. 3304 – Growing Real Ownership for Workers Act of 2005 H.R. 3511 – Medicaid State Long Term Care Partnership Program Act of 2005 H.R. 3768 – Katrina Emergency Tax Relief Act H.R. 3862 – Pension Flexibility for Displaced Workers Act H.R. 3912 – Retirement Security for Life Act H.R. 4220 – Long Term Care Tax Reduction Act of 2005 S. 219 - National Employee Savings and Trust Equity Guarantee Act of 2005 S. 381 -- Retirement Security for Life Act of 2005 S. 540 – Saving Social Security 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. 857 – Social Security Personal Savings Guarantee and Prosperity Act of 2005 S. 875 – Save More for Retirement Act of 2005 S. 1225 – Access to Affordable Health Insurance Act S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1302 – Social Security Personal Savings Guarantee and Prosperity Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1569 – A bill to amend title XIX of the Social Security Act to facilitate the establishment of additional long-term care insurance partnerships between States and insurers in order to promote the use of long-term care insurance. S. 1602 – Improving Long-Term Care Choices Act of 2005 S. 1706 – Long Term Care Act S. 1783 – The Pension Security and Transparency Act of 2005 S. 1819 – 401(k) Enhancement Act S. 1932 – Deficit Reduction Act S. 1951 – CLASS Act S. 1953 – National Employee Savings and Trust Equity Guarantee Act

H.R. 819 – Retirement Security for Life Act of 2005. 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. 1508 – 401(k) Automatic Enrollment Act of 2005; autoenrollment. H.R. 1960 – Pension Preservation and Savings Expansion Act of 2005 (Portman) H.R. 1961 -- Pension Preservation and Savings Expansion Act of 2005 (Cardin) H.R. 2682 – Long-Term Care and Retirement Security Act of 2005. H.R. 2830 – Pension Protection Act of 2005. H.R. 2951 – Lifetime Pension Annuity for You (PAY) Act of 2005 H.R. 3304 – Growing Real Ownership for Workers Act of 2005. H.R. 3511 – Medicaid State Long Term Care Partnership Program Act of 2005. S. 219 - National Employee Savings and Trust Equity Guarantee 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. 875 – Save More for Retirement Act of 2005. S. 1244 -- Long-Term Care and Retirement Security Act of 2005. S. 1302 – Social Security Personal Savings Guarantee and Prosperity Act of 2005. S. 1359 – Retirement Savings and Security Act of 2005 S. 1569 – A bill to amend title XIX of the Social Security Act to facilitate the establishment of additional long-term care insurance partnerships between States and insurers in order to promote the use of long-term care insurance. S. 1602 – Improving Long-Term Care Choices Act of 2005

Client expense: $4,200,000 · 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. 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. 3019 – To permit the consolidation of life insurance companies with other companies. H.R. 3304 – Growing Real Ownership for Workers Act of 2005. 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. 219 - National Employee Savings and Trust Equity Guarantee Act of 2005 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. 1302 – Social Security Personal Savings Guarantee and Prosperity Act of 2005.