Defenders of Freedom Tax Relief Act of 2007

H.R. 878 - Simplification Through Additional Reporting Tax Act of 2007; entire bill H.R. 1810 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies; entire bill H.R. 2419 - Food and Energy Security Act of 2007; provisions relating to basis reporting H.R. 2796 Generate Retirement Ownership Through Long-Term Holding Act of 2007, entire bill H.R. 3221 - American Housing Rescue and Foreclosure Prevention Act of 2008; provisions relating to tax H.R. 3501 - To amend the Internal Revenue Code of 1986 relating to application of UBIT rules to U.S.-based investments; entire bill H.R. 3970 - Tax Reduction and Reform Act of 2007; provisions relating to individual and corporate rates and dividends received deduction H.R. 4912 - To amend the Internal Revenue Code of 1986 with respect to the treatment of prepaid derivative contracts; provisions relating to exchange traded notes H.R. 5267 - Business Activity Tax Simplification Act of 2008; entire bill H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008; provisions relating to HSA compliance requirements H.R. 5720 - Housing Assistance Tax Act of 2008; provisions relating to individual tax benefits and basis reporting H.R. 6049 - The Energy and Tax Extenders Act of 2008; provisions relating to R&D, small business, and IRA charitable rollovers . H.R. 6110 - Roadmap for America's Future Act; entire bill H.R. 6288 Retiree Health Account Act; entire bill H.R. 7005 The Alternative Minimum Tax Relief Act of 2008; entire bill H.R. 7006 The Disaster Tax Relief Act of 2008; provisions relating to withdrawals from savings vehicles H.R. 7060 - Renewable Energy and Job Creation Tax Act of 2008; provisions relating to basis reporting, IRA charitable rollovers, small business, R&D S. 601 - Simplification Through Additional Reporting Tax Act of 2007; entire bill S. 636 Reduce Wasteful Tax Forms Act of 2007; entire bill S. 1593 - Defenders of Freedom Tax Relief Act; provisions relating to savings S. 1726 The Business Activity Tax Simplification Act; entire bill S. 2126 - Generating Retirement Ownership Through Long-Term Holding (GROWTH) Act of 2007; entire bill S. 2242 - Heartland, Habitat, Harvest, and Horticulture Act of 2007; tax title provision on basis reporting S. 3335 Jobs, Energy, Families and Disaster Relief Act of 2008; provisions relating to basis reporting, IRA charitable rollovers, small business, AMT, R&D, and withdrawals from savings vehicles for disaster relief S. 2886 - The Alternative Minimum Tax and Extenders Tax Relief Act; provisions relating to R&D, small business, and IRA charitable rollovers S. 2933 - Incentives for Older Workers Act; provisions relating to employer-based programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Improve Tax Equity for servicemembers. S.206,S.207,S.326,S.384,S.450,S.455,S.773,S.935,S.1166,S.1593,S.1927,S.HR418,HR843,HR867,HR1110,HR1974,HR2234,HR2639,HR2772,HR3038,HR3827,HR3996,HR3997,HR5140,HR5441,HR5787,HR5797,HR5987

Client expense: $429,304 · Firm income: Not reported

Shareholder Votes on Executive Compensation Act - H.R. 1257 Tax Equity for Health Plan Beneficiaries Act of 2007 - H.R. 1820 Pension Security Act of 2007 - H.R. 2683 Lilly Ledbetter Fair Pay Act of 2007 - H.R. 2831 Federal Aviation Administration (FAA) Reauthorization Act (benefits provisions) - H.R. 2881 Tax Collection Responsibility Act of 2007 - H.R. 3056 401 (k) Fair Disclosure for Retirement Security Act - H.R. 3185 ADA Restoration Act of 2007 - H.R. 3195 Mutual Fund Fee Reform Act H.R. 3225 Pension Protection Technical Corrections Act of 2007 - H.R. 3361 Long-Term Care Affordability and Security Act of 2007 - H.R. 3363 Protecting Employees and Retirees in Business Bankruptcies Act of 2007 - H.R. 3652 Defined Contribution Plan Fee Transparency Act of 2007 - H.R. 3765 AMT Credit Fairness and Relief Act - H.R. 3861 Tax Reduction and Reform Act of 2007 - H. R. 3970 The Temporary Tax Relief Act of 2007/Tax Increase Prevention Act of 2007 - H.R. 3996 Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007 - title as passed - H.R. 3997 AMT Relief Act of 2007 - H.R. 4351 The Small Business Add Value for Employees (SAVE) Act of 2008 - H.R. 5160 Energy and Tax Extenders Act - H.R. 6049 Heroes Earnings Assistance and Relief Tax Act - H.R. 6081 Roadmap for America's Future Act of 2008 - H.R. 6110 Pension Protection Act ERISA Amendments of 2008 - H.R. 6143 ERISA Amendments - H.R. 6142 Pension Protection Technical Corrections Act of 2008 - H.R. 6382 Senate Tax Equity for Domestic Partner and Health Plan Beneficiaries Act - S. 1556 Defenders of Freedom Tax Relief Act of 2007 - S. 1593 Alternative Investments, Amending Internal Revenue Code provisions taxing partnerships involving alternative investments - S.1624 Restoring Pension Promises to Workers Act - 1725 Fair Pay Restoration Act - S. 1843 Americans with Disabilities Act Restoration Act of 2007 - S. 1881 Pension Protection Technical Corrections Act of 2007 - S. 1974 Independent Contractor Proper Classification Act of 2007 - S. 2044 Protecting Employees and Retirees in Business Bankruptcies Act of 2007 (S. 2092) Offshore Deferred Compensation Reform Act of 2007 - S. 2199 Long-Term Care Affordability and Security Act of 2007 - S. 2337 Defined Contribution Fee Disclosure Act of 2007 - S. 2473 AMT Credit Fairness and Relief Act - S. 2389 Incentives for Older Workers Act - S. 2933 Alternative Minimum Tax and Extenders Tax Relief Act of 2008 - S. 3098 Title VII Fairness Act - S. 3209 Regulatory - communication with covered federal officials on legislative issues. Legislation - The Pension Protection Act Technical Corrections (PPA) - H.R. 3361/H.R. 6382//S. 1974 DOL proposed 408(b)(2) regulations for fee disclosure requirements DOL - 401 (k) fee disclosure (H.R. 3185/H.R. 3765/S. 2473) Treasury/IRS hybrid plan hearing Treasury/IRS guidance on 409A and deferred compensation Treasury/IRS hearing on measurement of pension plan assets and liabilities

H.R. 878 Simplification Through Additional Reporting Tax Act of 2007; entire bill H.R. 1810 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies; entire bill H.R. 2419 Food and Energy Security Act of 2007; provisions relating to basis reporting H.R. 2796 Generate Retirement Ownership Through Long-Term Holding Act of 2007, entire bill H.R. 3221 - American Housing Rescue and Foreclosure Prevention Act of 2008; provisions relating to tax H.R. 3501 - To amend the Internal Revenue Code of 1986 relating to application of UBIT rules to U.S.-based investments; entire bill H.R. 3970 - Tax Reduction and Reform Act of 2007; provisions relating to individual and corporate rates and dividends received deduction H.R. 3997 - Heroes Earnings Assistance and Relief Tax Act of 2007; provisions relating to savings H.R. 4912 - To amend the Internal Revenue Code of 1986 with respect to the treatment of prepaid derivative contracts; provisions relating to exchange traded notes H.R. 5267 - Business Activity Tax Simplification Act of 2008; entire bill H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008; provisions relating to HSA compliance requirements H.R. 5720 - Housing Assistance Tax Act of 2008; provisions relating to individual tax benefits and basis reporting H.R. 6049 - The Energy and Tax Extenders Act of 2008; provisions relating to R&D, small business, and IRA charitable rollovers . H.R. 6110 - Roadmap for America's Future Act; entire bill H.R. 6288 Retiree Health Account Act; entire bill S. 601 - Simplification Through Additional Reporting Tax Act of 2007; entire bill S. 636 Reduce Wasteful Tax Forms Act of 2007; entire bill S. 1593 - Defenders of Freedom Tax Relief Act; provisions relating to savings S. 1726 The Business Activity Tax Simplification Act; entire bill S. 2126 - Generating Retirement Ownership Through Long-Term Holding (GROWTH) Act of 2007; entire bill S. 2242 - Heartland, Habitat, Harvest, and Horticulture Act of 2007; tax title S. 2886 - The Alternative Minimum Tax and Extenders Tax Relief Act; provisions relating to R&D, small business, and IRA charitable rollovers S.2933 - Incentives for Older Workers Act; provisions relating to employer-based programs P.L. 110-245 - The Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008; provisions relating to savings

Improve Tax equity for servicemembers. S206,S207,S326,S384,S450,S455,S773,S935,S1166,S1593,S1927,HR418,HR843,HR867,HR1110,HR1974,HR2234,HR2639, HR2772,HR3038,HR3827,HR3996,HR3997,HR5140,HR5441,HR5787,HR5797,HR5987

Client expense: $626,803 · Firm income: Not reported

Improve Tax equity for servicemembers. S.206,S207,S326,S384,S450,S455,S773,S1166,S1593 HR418,HR843,HR867,HR1110,HR1974,HR2234,HR2639,HR2772,HR3038,HR3827,HR3996,HR3997,HR5140

Client expense: $515,000 · Firm income: Not reported

Shareholder Votes on Executive Compensation Act (H.R. 1257) Tax Equity for Health Plan Beneficiaries Act of 2007 (H.R. 1820) Pension Security Act of 2007 (H.R. 2683) Alternative Investments, Amending Internal Revenue Code provisions taxing partnerships involving alternative investments (H.R. 2785) Lilly Ledbetter Fair Pay Act of 2007 (H.R. 2831) Alternative Investments, Treating income received by partners for performing investment management as ordinary income (H.R. 2843) Tax Collection Responsibility Act of 2007 (H.R. 3056) 401 (k) Fair Disclosure for Retirement Security Act (H.R. 3185) ADA Restoration Act of 2007 (H.R. 3195) Mutual Fund Fee Reform Act (H.R. 3225) Pension Protection Technical Corrections Act of 2007 (H.R. 3361) Long-Term Care Affordability and Security Act of 2007 (H.R. 3363) Commission on the Tax Treatment of Hedge Funds and Private Equity Act of 2007 (H.R. 3417) Protecting Employees and Retirees in Business Bankruptcies Act of 2007 (H.R. 3652) Defined Contribution Plan Fee Transparency Act of 2007 (H.R. 3765) Bill to Delay the Effective Date of the PPA Funding Rules (H.R. 3868) Tax Reduction and Reform Act of 2007 (H. R. 3970) Offshore Deferred Compensation Reform Act of 2007 (H.R. 3923) The Temporary Tax Relief Act of 2007/Tax Increase Prevention Act of 2007 (H.R. 3996) Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007 title as passed (H.R. 3997) AMT Relief Act of 2007 (H.R. 4351) Senate Tax Equity for Domestic Partner and Health Plan Beneficiaries Act (S. 1556) Defenders of Freedom Tax Relief Act of 2007 (S. 1593) Alternative Investments, Amending Internal Revenue Code provisions taxing partnerships involving alternative investments (S. 1624) Restoring Pension Promises to Workers Act (S. 1725) Fair Pay Restoration Act (S. 1843) Americans with Disabilities Act Restoration Act of 2007 (S. 1881) Pension Protection Technical Corrections Act of 2007 (S. 1974) Independent Contractor Proper Classification Act of 2007 (S. 2044) Protecting Employees and Retirees in Business Bankruptcies Act of 2007 (S. 2092) Offshore Deferred Compensation Reform Act of 2007 (S. 2199) Long-Term Care Affordability and Security Act of 2007 (S. 2337) Defined Contribution Fee Disclosure Act of 2007 (S. 2473) Regulatory communication with covered federal officials on legislative issues. Legislation The Pension Protection Act (PPA) - H.R. 3361/S. 1974 & H.R. 3185/S. 2473 Treasury/IRS guidance on hybrid plans including backloading Treasury/IRS guidance on combined plan limit Treasury/IRS proposed regulations on single employer plan funding, benefit restrictions, interest rate modifications and mortality tables Treasury/IRS guidance on 409A and deferred compensation Treasury/IRS guidance on employer stock diversification DOL proposed 408(b)(2) regulations for fee disclosure requirements DOL final regulations and other guidance on Form 5500 PBGC guidance related to PPA implementation (hybrid/cash balance plans including backloading)

H.R. 878 Simplification Through Additional Reporting Tax Act of 2007; entire bill H.R. 1810 - To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies; entire bill H.R. 1820 - Tax Equity for Health Plan Beneficiaries Act; entire bill H.R. 2419 Food and Energy Security Act of 2007; possible need for revenue offsets, including Senate tax provisions H.R. 2796 Generate Retirement Ownership Through Long-Term Holding Act of 2007, entire bill H.R. 3501 - To amend the Internal Revenue Code of 1986 relating to application of UBIT rules to U.S.-based investments H.R. 3970 - Tax Reduction and Reform Act of 2007; provisions relating to individual and corporate rates and dividends received deduction H.R. 3997 - Heroes Earnings Assistance and Relief Tax Act of 2007; provisions relating to retirement savings H.R. 4912 - To amend the Internal Revenue Code of 1986 with respect to the treatment of prepaid derivative contracts; provisions relating to exchange traded notes S. 601 - Simplification Through Additional Reporting Tax Act of 2007; entire bill S. 636 Reduce Wasteful Tax Forms Act of 2007; entire bill S. 1556 - Tax Equity for Domestic Partner and Health Plan Beneficiaries Act; entire bill S. 1593 - Defenders of Freedom Tax Relief Act; provisions relating to retirement savings S. 1726 The Business Activity Tax Simplification Act; entire bill S. 2126 - Generating Retirement Ownership Through Long-Term Holding (GROWTH) Act of 2007; entire bill S. 2242 - Heartland, Habitat, Harvest, and Horticulture Act of 2007; tax title P.L. 110-185 Recovery Rebates and Economic Stimulus for the American People Act of 2008

Client expense: $206,002 · Firm income: Not reported

Correction to the IRS Code to allow Tax Credit for Employers of deployed Guard and Reserve employees: Defenders of Freedom Tax Relief Act, S.1593

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

Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Guard, Navy, Dept of, SENATE, U.S. Coast Guard (USCG), U.S. Marines, UNDETERMINED, Veterans Affairs, Dept of (VA), White House Office

Regulatory Treasury/IRS guidance on hybrid plans including backloading Treasury/IRS guidance on combined plan limit Treasury/IRS/DOL final regulations and other guidance on 403(b) plans Treasury/IRS proposed regulations on single employer plan funding, benefit restrictions, interest rate modifications and mortality tables Treasury/IRS proposed regulations on automatic enrollment contributions Treasury/IRS proposed regulations on health, long term care and disability insurance in a qualified plan Treasury/IRS guidance on 409A and deferred compensation Treasury/IRS transition relief and guidance on 409A corrections Treasury/IRS guidance on nonqualified deferred compensation Section 162 (m) Treasury/IRS guidance on normal retirement age Treasury/IRS proposed guidance on 204(h) notices Treasury/IRS guidance on employer stock diversification DOL proposed regulations on PPA disclosure penalties DOL proposed regulations on selection of annuity providers for individual account plans DOL RFI on 401(k) plan fee and expense disclosure DOL proposed 408(b)(2) regulations for fee disclosure requirements DOL/ERISA Advisory Council Working Groups on participant defined contribution plan benefit statements, financial literacy, participant defined benefit plan statements, fiduciary responsibilities and revenue sharing DOL final regulations and other guidance on Form 5500 DOL final guidance and follow-up on qualified default investment alternative arrangements PBGC proposed regulations to change the variable rate premium (VRP) PBGC proposed guidance related to PPA implementation Shareholder Votes on Executive Compensation Act (H.R. 1257) Tax Equity for Health Plan Beneficiaries Act of 2007 (H.R. 1820) Farm Nutrition and Bioenergy Act of 2007, Food & Energy Security Act of 2007, title as passed (H.R. 2419) Pension Security Act of 2007 (H.R. 2683) Alternative Investments, Amending Internal Revenue Code provisions taxing partnerships involving alternative investments (H.R. 2785) Lilly Ledbetter Fair Pay Act of 2007 (H.R. 2831) Alternative Investments, Treating income received by partners for performing investment management as ordinary income (H.R. 2843) Tax Responsibility Act of 2007 (H.R. 3056) Fair Disclosure for Retirement Security Act of 2007 (H.R. 3185) ADA Restoration Act of 2007 (H.R. 3195) Mutual Fund Fee Reform Act (H.R. 3225) Pension Protection Technical Corrections Act of 2007 (H.R. 3361) Long-Term Care Affordability and Security Act of 2007 (H.R. 3363) Commission on the Tax Treatment of Hedge Funds and Private Equity Act of 2007 (H.R. 3417) Protecting Employees and Retirees in Business Bankruptcies Act of 2007 (H.R. 3652) Defined Contribution Plan Fee Transparency Act of 2007 (H.R. 3765) Bill to Delay the Effective Date of the PPA Funding Rules (H.R. 3868) Tax Reduction and Reform Act of 2007 (H. R. 3970) Offshore Deferred Compensation Reform Act of 2007 (H.R. 3923) The Temporary Tax Relief Act of 2007/Tax Increase Prevention Act of 2007 (H.R. 3996) Defenders of Freedom Tax Relief Act of 2007/Heroes Earnings Assistance and Tax Relief Act of 2007 – title as passed (H.R. 3997) AMT Relief Act of 2007 (H.R. 4351) Senate Tax Equity for Domestic Partner and Health Plan Beneficiaries Act (S. 1556) Defenders of Freedom Tax Relief Act of 2007 (S. 1593) Alternative Investments, Amending Internal Revenue Code provisions taxing partnerships involving alternative investments (S. 1624) Restoring Pension Promises to Workers Act (S. 1725) Fair Pay Restoration Act (S. 1843) Americans with Disabilities Act Restoration Act of 2007 (S. 1881) Pension Protection Technical Corrections Act of 2007 (S. 1974) Independent Contractor Proper Classification Act of 2007 (S. 2044) Protecting Employees and Retirees in Business Bankruptcies Act of 2007 (S. 2092) Offshore Deferred Compensation Reform Act of 2007 (S. 2199) Long-Term Care Affordability and Security Act of 2007 (S. 2337) Defined Contribution Fee Disclosure Act of 2007 (S. 2473) Small Business Tax Relief Act/Children’s Health Insurance (CHIP) Reauthorization Act of 2007, title as passed (H.R. 976)

Correction to the IRS Code to allow Tax Credit for Employers of deployed Guard and Reserve employees: Defenders of Freedom Tax Relief Act, S.1593

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

Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Guard, Navy, Dept of, SENATE, U.S. Coast Guard (USCG), U.S. Marines, UNDETERMINED, Veterans Affairs, Dept of (VA), White House Office

Improve Tax equity for servicemembers and improve Social Security and Medicare. S.206,S207,S326,S384,S439,S450,S455,S773,S843,S,1063,S1166,S1593 HR83,HR333,HR382,HR418,HR748,HR843,HR867,HR1110,HR1974,HR2234,HR2639,HR3827,HR3996,HR3997,HR3038

Client expense: $850,000 · Firm income: Not reported

S. 1593: To amend the Internal Revenue Code of 1986 to provide tax relief and protections to military personnel, and for other purposes. S. 1624: To amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services. Securities and Exchange Commission – relating to new executive compensation disclosure rules Internal Revenue Service – relating to new rules regarding the implementation of the Pension Protection Act Senate – relating to removal of obstacles to phased (or “flexible”) retirement programs. Department of Energy – relating to policy of reimbursing contractors only for defined contribution retirement and medical plans, as opposed to defined benefit plans. House of Representatives and Senate – relating to Internal Revenue Service interpretation of a policy regarding hybrid plans. S. 349: To amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes. H.R. 1257/S. 1181: To amend the Securities Exchange Act of 1934 to provide shareholders with an advisory vote on executive compensation requiring public companies to hold an annual nonbinding vote on their executive compensation disclosures.

Client expense: Not reported · Firm income: $313,950

Small Business and Work Opportunity Act (H.R. 2) Shareholder Votes on Executive Pay Act (H.R. 1257) Technical Corrections on Pension Protection Act (not yet introduced) Women’s Retirement Security Act (S. 1288) U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act (H.R. 2206) The Pension Security Act (H.R. 2683) Defenders of Freedom Tax Relief Act (S. 1593) Ledbetter Fair Pay Act (H.R. 2831) Fair Pay Restoration Act (S. 1843) Restoring Pension Promises to Workers Act (S. 1725) Social Security Privacy and Identity Theft Prevention Act (H.R. 3046) Tax Collection Responsibility Act (H.R. 3056) Social Security Numbers Protection Act (H.R. 948) Regulatory DOL guidance on Form 5500 IRS/Treasury guidance on funding under Pension Protection Act IRS/Treasury guidance on distributions under Pension Protection Act DOL guidance on cross-trading statutory exemption IRS/Treasury/DOL guidance on non-spouse beneficiary rollovers IRS/Treasury guidance on deductibility of plan contributions IRS/Treasury guidance on employer stock diversification IRS/Treasury guidance on 415 IRS/Treasury guidance on Roth 401(k)s DOL guidance on qualified domestic relations orders IRS/Treasury guidance on permissible benefits in defined benefit plans IRS/Treasury guidance on phased retirement and age 62 distributions PBGC variable rate premium guidance IRS/Treasury guidance on mortality tables IRS/Treasury guidance on safe harbor 401(k) plans DOE contractor benefits policy IRS/Treasury Guidance on 409A and deferred compensation IRS Guidance on cash balance and other hybrid defined benefit plans DOL guidance on participant fee disclosure Small Business Tax Relief Act (H.R. 976)

Client expense: $240,000 · Firm income: Not reported

Stamp honoring Purple Heart recipients Tax Relief Act of 2007 (S1593) Military Spouses Employment Act (HR 2682) Mandatory funding for the VA Montgomery G.I. Bill Benefits for National Guard and Reserve Personnel Modify IRS rules regarding disability compensation

Client expense: Not reported · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, SENATE, Veterans Affairs, Dept of (VA)

Improve Pay and Tax equity for servicements and restore Social Security equity for Seniors. S.206, S.207, S326, S.384, S.439, S.455, S.773, S.843, S.1166, S.1593 HR82, HR333, HR418, HR843, HR867, HR1110, HR1974, HR2234, HR2639

Client expense: $150,000 · Firm income: Not reported