Fair and Simple Tax Act of 2008

HR 1712 - Research and Development Tax Credit Act of 2007; research and development tax credit provisions HR 2419 - Food and Energy Security Act of 2007; potential revenue raisers HR 5140 Recovery Rebates and Economic Stimulus for the American People Act of 2008; potential revenue raisers HR 6049 Energy and Tax Extenders Act of 2008; research and development credit H. Res. 1212 A bill providing for consideration of the bill (H.R. 6049) to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes; research and development credit S 681 - Stop Tax Haven Abuse Act; sale-in/lease-out tax provisions S 1799 - A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and small cigarettes, and for other purposes; all provisions S 2547 Fair and Simple Tax Act of 2008 a bill to amend the Internal Revenue Code of 1986 to reduce taxes; capital gains and dividends provisions S 3125 - Energy Independence and Tax Relief Act of 2008; research and development credit

Client expense: $3,940,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1712 - Research and Development Tax Credit Act of 2007; research and development tax credit provisions HR 2419 - Food and Energy Security Act of 2007; disaster assistance & agriculture tax provisions; sale-in/lease-out tax provisions, fines and penalties provisions, codification of economic substance doctrine provisions HR 2138 - Investment in America Act of 2007; research and development tax credit provisions S 681 - Stop Tax Haven Abuse Act; sale-in/lease-out tax provisions S 2419 - Working Families Flexibility Act; revenue raiser provisions HR 5140 Recovery Rebates and Economic Stimulus for the American People Act of 2008; potential revenue raisers S 2547 Fair and Simple Tax Act of 2008 a bill to amend the Internal Revenue Code of 1986 to reduce taxes; capital gain & dividends provisions S 1799 - A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and small cigarettes, and for other purposes; federal excise tax provisions HR 5351 Renewable Energy & Energy Conservation Tax Act of 2008; potential revenue raisers

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

H.R. 321, to require the secretary of treasury to analyze and report on the exchange rate policies of the People's Republic of China. H.R. 2380, to make the repeal of the estate tax permanent. S. 34, to promote simplification and fairness in the administration and collection of sales and use taxes. S. 502, to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends. S. 1273, to amend the Code to allow permanent look-through treatment of payments between related foreign corporations. S. 1453, to extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce. H.R. 3735, to amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations. H.R. 5105, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R. 5109, to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth. H.R. 5126, to amend the Internal Revenue Code of 1986 to reduce individual income taxes by creating a new 5 percent rate of tax and to increase section 179 expensing for small businesses. H.R. 5140, to provide economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and Federal Housing Administration loan limits. H.R. 5142, to amend the Internal Revenue Code of 1986 to provide an economic stimulus for individuals. H.R. 5908, to amend the Internal Revenue Code of 1986 to provide a permanent zero percent capital gains rate for individuals and corporations. H.R. 6049, the Energy and Tax Extenders Act of 2008. H.R. 6275, to amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax, and for other purposes. H.R. 7005, to amend the Internal Revenue Code of 1986 to provide alternative minimum tax relief for individuals for 2008. H.R. 7060, to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. S. 2547, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S. 2592, to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth; to Finance. S. 2856, to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system. S. 3049, to amend the Internal Revenue Code of 1986 to make the capital gains and dividends rate permanent and to provide estate tax relief and reform, and for other purposes. S. 3098, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S. 3162, to amend the Internal Revenue Code of 1986 to provide relief to improve the competitiveness of U.S. corporations and small businesses, to eliminate tax incentives to move jobs and profits overseas, and for other purposes.

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R.3221: A bill to provide needed housing reform and for other purposes. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: 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 $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections.H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. H.R.6049: To amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. H.R.6275: To amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax, and for other purposes. H. R. 6499: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. H.R.6899: To advance the national security interests of the United States by reducing its dependency on oil through renewable and clean, alternative fuel technologies while building a bridge to the future through expanded access to Federal oil and natural gas resources, revising the relationship between the oil and gas industry and the consumers who own those resources and deserve a fair return from the development of publicly owned oil and gas, ending tax subsidies for large oil and gas companies, and facilitating energy efficiencies in the building, housing, and transportation sectors, and for other purposes. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S.2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S.2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S.3278: to amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans that may be made from a qualified employer plan to a participant or beneficiary. S.3284: A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes. S.3335: A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S.3557: to encourage savings, promote financial literacy, and expand opportunities for young adults by establishing KIDS Accounts.

S. 190: To provide a technical correction to the Pension Protection Act of 2006 S. 206: Social Security Fairness Act of 2007 S. 349: Small Business and Work Opportunity Act of 2007 S. 709: Older Worker Opportunity Act of 2007 S. 1040: Tax Simplification Act of 2007 S. 1141: Automatic IRA Act of 2007 S. 1208: Social Security Account Number Protection Act S. 1288: Women's Retirement Security Act of 2007 S. 1974: Pension Protection Technical Corrections Act of 2008 S. 2547: Fair and Simple Tax Act of 2008 H.R. 82: Social Security Fairness Act of 2007 H.R. 531: Retirement Security Education Act of 2007 H.R. 1322: Emergency Retiree Health Benefits Protection Act of 2007 H.R. 2002: Individual Social Security Investment Program Act of 2007 H.R. 2167: Automatic IRA Act of 2007 H.R. 2657: Employee Benefits Protection Act of 2007 H.R. 2683: Pension Security Act of 2007 H.R. 3361: Pension Protection Technical Corrections Act of 2008 H.R. 5105: Fair and Simple Tax Act of 2008 H.R. 5160: SAVE Act of 2008 H.R. 5316: Universal Economic Stimulus Act of 2008 H.R. 5543: Women's Retirement Security Act of 2008

Client expense: $1,113,000 · Firm income: Not reported

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: 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 $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

H.R. 321, to require the secretary of treasury to analyze and report on the exchange rate policies of the People's Republic of China. H.R. 2380, to make the repeal of the estate tax permanent. S. 34, to promote simplification and fairness in the administration and collection of sales and use taxes. S. 502, to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends. S. 1273, to amend the Code to allow permanent look-through treatment of payments between related foreign corporations. S. 1453, to extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce. H.R. 3735, to amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations. H.R. 5105, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes; to Ways & Means. H.R. 5109, to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth; to Ways & Means. H.R. 5126, to amend the Internal Revenue Code of 1986 to reduce individual income taxes by creating a new 5 percent rate of tax and to increase section 179 expensing for small businesses; to Ways & Means. H.R. 5140, to provide economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and Federal Housing Administration loan limits; jointly to Ways & Means and Financial Services. H.R. 5142, to amend the Internal Revenue Code of 1986 to provide an economic stimulus for individuals; to Ways & Means. H.R. 5908, to amend the Internal Revenue Code of 1986 to provide a permanent zero percent capital gains rate for individuals and corporations; to Ways & Means. H.R. 6049, the Energy and Tax Extenders Act of 2008. H.R. 6275, to amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax, and for other purposes; to Ways & Means. S. 2547, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes; to Finance. S. 2592, to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth; to Finance. S. 2856, to amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system; to Finance. S. 3049, to amend the Internal Revenue Code of 1986 to make the capital gains and dividends rate permanent and to provide estate tax relief and reform, and for other purposes; to Finance. S. 3098, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S. 3162, to amend the Internal Revenue Code of 1986 to provide relief to improve the competitiveness of U.S. corporations and small businesses, to eliminate tax incentives to move jobs and profits overseas, and for other purposes.

S. 190: To provide a technical correction to the Pension Protection Act of 2006 S. 206: Social Security Fairness Act of 2007 S. 349: Small Business and Work Opportunity Act of 2007 S. 709: Older Worker Opportunity Act of 2007 S. 1040: Tax Simplification Act of 2007 S. 1141: Automatic IRA Act of 2007 S. 1208: Social Security Account Number Protection Act S. 1288: Women's Retirement Security Act of 2007 S. 1974: Pension Protection Technical Corrections Act of 2008 S. 2547: Fair and Simple Tax Act of 2008 H.R. 82: Social Security Fairness Act of 2007 H.R. 531: Retirement Security Education Act of 2007 H.R. 1322: Emergency Retiree Health Benefits Protection Act of 2007 H.R. 2002: Individual Social Security Investment Program Act of 2007 H.R. 2167: Automatic IRA Act of 2007 H.R. 2657: Employee Benefits Protection Act of 2007 H.R. 2683: Pension Security Act of 2007 H.R. 3361: Pension Protection Technical Corrections Act of 2008 H.R. 5105: Fair and Simple Tax Act of 2008 H.R. 5160: SAVE Act of 2008 H.R. 5316: Universal Economic Stimulus Act of 2008 H.R. 5543: Women's Retirement Security Act of 2008 H.R. 5641: IRA Assistance Act of 2008

Client expense: $1,251,000 · Firm income: Not reported

HR 1712 - Research and Development Tax Credit Act of 2007; research and development tax credit provisions HR 2419 - Food and Energy Security Act of 2007; potential revenue raisers HR 5140 Recovery Rebates and Economic Stimulus for the American People Act of 2008; potential revenue raisers HR 6049 Energy and Tax Extenders Act of 2008; research and development credit H. Res. 1212 A bill providing for consideration of the bill (H.R. 6049) to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes; research and development credit S 681 - Stop Tax Haven Abuse Act; sale-in/lease-out tax provisions S 1799 - A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and small cigarettes, and for other purposes; all provisions S 2547 Fair and Simple Tax Act of 2008 a bill to amend the Internal Revenue Code of 1986 to reduce taxes; capital gains and dividends provisions S 3125 - Energy Independence and Tax Relief Act of 2008; research and development credit

Client expense: $3,930,000 · Firm income: Not reported

H.R. 2380 Death Tax Repeal Permanency Act of 2007 (all) S.2547 Fair and Simple Tax Act of 2008 (all-but especially death taxes) H.R.1762, S.373 To facilitate and expedite refunds of the excise tax on exported coal

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

Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: 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 $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: 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 $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts.

H.R. 321, to require the secretary of treasury to analyze and report on the exchange rate policies of the People's Republic of China. H.R. 2380, to make the repeal of the estate tax permanent. S. 34, to promote simplification and fairness in the administration and collection of sales and use taxes. S. 502, to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends. S. 1273, to amend the Code to allow permanent look-through treatment of payments between related foreign corporations. S. 1453, to extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce. H.R. 3735, to amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations. H.R. 5105, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes; to Ways & Means. H.R. 5109, to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth; to Ways & Means. H.R. 5126, to amend the Internal Revenue Code of 1986 to reduce individual income taxes by creating a new 5 percent rate of tax and to increase section 179 expensing for small businesses; to Ways & Means. H.R. 5140, to provide economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and Federal Housing Administration loan limits; jointly to Ways & Means and Financial Services. H.R. 5142, to amend the Internal Revenue Code of 1986 to provide an economic stimulus for individuals; to Ways & Means. S. 2547, to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes; to Finance. S. 2592, to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth; to Finance.

S. 190: To provide a technical correction to the Pension Protection Act of 2006 S. 206: Social Security Fairness Act of 2007 S. 349: Small Business and Work Opportunity Act of 2007 S. 709: Older Worker Opportunity Act of 2007 S. 1040: Tax Simplification Act of 2007 S. 1141: Automatic IRA Act of 2007 S. 1208: Social Security Account Number Protection Act S. 1288: Women's Retirement Security Act of 2007 S. 1974: Pension Protection Technical Corrections Act of 2008 S. 2547: Fair and Simple Tax Act of 2008 H.R. 82: Social Security Fairness Act of 2007 H.R. 531: Retirement Security Education Act of 2007 H.R. 1322: Emergency Retiree Health Benefits Protection Act of 2007 H.R. 2002: Individual Social Security Investment Program Act of 2007 H.R. 2167: Automatic IRA Act of 2007 H.R. 2657: Employee Benefits Protection Act of 2007 H.R. 2683: Pension Security Act of 2007 H.R. 3361: Pension Protection Technical Corrections Act of 2008 H.R. 5105: Fair and Simple Tax Act of 2008 H.R. 5160: SAVE Act of 2008 H.R. 5316: Universal Economic Stimulus Act of 2008 H.R. 5543: Women's Retirement Security Act of 2008 H.R. 5641: IRA Assistance Act of 2008

Client expense: $1,006,000 · Firm income: Not reported

H.R. 5351 Renewable Energy and Energy Conservation Tax Act of 2008 H.R.2302 Health Insurance Affordability Act of 2007 H.R.2734 Tax Increase Prevention Act of 2007 H.R.4460 Health Care Choice Act H.R. 5351 Renewable Energy and Energy Conservation Tax Act of 2008 H.R.2302 Health Insurance Affordability Act of 2007 H.R.2734 Tax Increase Prevention Act of 2007 H.R.4460 Health Care Choice Act H.R.4995 Middle Class Jobs Protection Act of 2008 H.R.5105 Fair and Simple Tax (FAST) Act of 2008 H.R.5109 Economic Growth Act of 2008 H.R.5267.IH Business Activity Tax Simplification Act of 2008 HConRes312 Budget Resolution FY2009 S.2518 Freedom to Choose Tax Reform Act S.2539 To amend the Internal Revenue Code of 1986 to provide a special depreciation allowance for certain property placed in service during 2008 and 2009. S.2540 A bill to amend the Internal Revenue Code to provide expensing for certain property placed in service during 2008 and 2009. S.2547 Fair and Simple Tax (FAST) Act of 2008 S.2592 Economic Growth Act of 2008 S.334 Healthy Americans Act S.734 AMT Rate Reduction Act of 2007 SConRes70 Budget Resolution FY2009 H.R. 5353 Internet Freedom Preservation Act of 2008

Client expense: $350,000 · Firm income: Not reported

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: 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 $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts.

H.R. 2380 Death Tax Repeal Permanency Act of 2007 (all) S. 2547 Fair and Simple Tax Act of 2008 (all- but especially death taxes) H.R. 1762, S.373 To facilitate and expedite refunds of the excise tax on exported coal (all)

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

Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

HR 1712 - Research and Development Tax Credit Act of 2007; research and development tax credit provisions HR 2419 - Food and Energy Security Act of 2007; disaster assistance & agriculture tax provisions; sale-in/lease-out tax provisions, fines and penalties provisions, codification of economic substance doctrine provisions HR 2138 - Investment in America Act of 2007; research and development tax credit provisions S 681 - Stop Tax Haven Abuse Act; sale-in/lease-out tax provisions S 2419 - Working Families Flexibility Act; revenue raiser provisions HR 5140 Recovery Rebates and Economic Stimulus for the American People Act of 2008; potential revenue raisers S 2547 Fair and Simple Tax Act of 2008 a bill to amend the Internal Revenue Code of 1986 to reduce taxes; capital gain & dividends provisions S 1799 - A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and small cigarettes, and for other purposes; federal excise tax provisions HR 5351 Renewable Energy & Energy Conservation Tax Act of 2008; potential revenue raisers

Client expense: $3,040,000 · Firm income: Not reported

ESTATE TAX: S1994, Family Farm & Ranch Act of 2007; HR1929, Save the Family Farm and Ranch Act of 2007 TAX REFORM: HR3970, Tax Reduction and Reform Act of 2007; HR4351, AMT Relief Act of 2007; HR3996, Temporarily Tax Relief Act of 2007; S1040, Tax Simplication Act of 2007; S2547, Fair and Simple Tax Act of 2008 ANNUITIES: HR4150, Lifetime Pension Annuity for You Act of 2007; HR2205, Retirement Security for Life Act of 2007

Client expense: $820,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of