S Corporation Modernization Act of 2008

Supported the Roofing Energy Efficiency Tax Act of 2007, HR 4126. Supported the Withholding Tax Relief Act of 2007, HR 1023/S 777. Supported extending the Commercial Building Energy Efficiency Tax Deduction. Supported the S-Corp Modernization Act of 2008, HR 4840/S 3063.

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

S. 601, the Simplification Through Additional Reporting Tax Act of 2007 S. 777, to repeal the imposition of withholding on certain payments made to vendors by government entities. S. 819, the Public Good IRA Rollover Act of 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes. S. 940, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (all provisions) S. 1624, A bill 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. (all provisions) S. 1726, the Business Activity Tax Simplification Act (all provisions) S. 2394, the Good Government Contractor Act of 2007 (provision to repeal withholding requirement) S. 3063, the S Corporation Modernization Act S. 3254, the Small Bank Tax Equity Act S. 3335, the Jobs, Energy, Families, and Disaster Relief Act of 2008 (provisions to extend business-related tax provisions) H.R. 6, the Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007 (S.Amdt. 1704, tax title provisions) H.R. 976, the Small Business Tax Relief Act of 2007 (all provisions) H.R. 1419, the Public Good IRA Rollover Act or 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes. H.R. 1424, the Emergency Economic Stabilization Act H.R. 1509, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (all provisions) H.R. 1677, the Taxpayer Protection Act of 2007 (refund anticipation loan provisions) H.R. 1023, to repeal the impositions of withholding on certain payments made to vendors by government entities. H.R. 2370, to amend the Internal Revenue Code of 1986 to provide for the establishment of financial security accounts for the care of family members with disabilities. 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. 3056, the Tax Collection Responsibility Act of 2007 (all provisions) H.R. 3221, the American Housing Rescue and Foreclosure Prevention Act H.R. 3648, the Mortgage Forgiveness Debt Relief Act of 2007 (all provisions) H.R. 3678, the Internet Tax Freedom Act Amendments Act of 2007 (all provisions) H.R. 3970, the Tax Reduction and Reform Act of 2007 (revenue offset provisions, including economic substance doctrine, cost basis reporting, and deferred compensation taxation) H.R. 3996, the Tax Increase Prevention Act of 2007 (mortgage debt forgiveness, revenue offset tax provisions) H.R. 3997, the Emergency Economic Stabilization Act H.R. 4351, the AMT Relief Act of 2007 (revenue offsets provisions on the economic substance doctrine, deferred offshore compensation for hedge fund managers, and interest expense allocation rules for multinational firms) H.R. 4840, the S Corporation Modernization Act (all provisions) H.R. 5267, the Business Activity Tax Simplification Act of 2008 (all provisions) H.R. 5720, the Housing Assistance Tax Act of 2008 (all provisions, including bond authority, tax credits, cost-basis reporting requirements, and IRS withholding requirements) H.R. 6049, the Renewable Energy and Job Creation Act of 2008 (tax extension provisions, including research and development tax credit, Subpart F and Section 355 (controlled foreign corporation) rules, new markets tax credit; revenue offsets including effective date of new interest expense allocation, changes to deferred compensation rules for managers of offshore hedge funds) H.R. 6275, the Alternative Minimum Tax Relief Act of 2008 (revenue offset provisions) H.R. 6333, the Municipal Bonds Market Support Act (all provisions) H.R. 6601, the Small Business Tax Modernization Act of 2008 (all provisions) H.R. 7060, the Renewable Energy and Job Creation Tax Act of 2008 (business tax provisions, revenue offsets) Draft Legislation to require Cost-Basis Reporting for Securities Credit Card Information Reporting Codification of the Economic Substance Doctrine Proposals to apply unrelated business income tax (UBIT) to credit unions Proposals on Estate and Gift Tax Reform Proposed Middle Class Job Security Act (corporate tax rate, net operating loss carry-back provisions) Proposed amendment to Section 67(e) tax deductibility of trustee fees Proposals to increase net operating loss carryback provisions Proposals to modify or eliminate Internal Revenue Service provisions (Notice 2008-83) affecting loss deductibility in bank mergers

Client expense: $1,930,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

S. 3063, the S Corporation Modernization Act of 2008 (all provisions) H.R. 1332, the Small Business Lending Improvements Act of 2007 (all provisions) H.R. 3866, the Small Business Programs Act of 2007 (provisions relating to SBAs 7(a) loan program) Small Business Administration (SBA) proposal to reduce the 7(a) loan programs annual fee

Client expense: $1,930,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

S. 2191, America's Climate Security Act of 2007, and S. 3063, Lieberman Warner Climate Security Act of 2008 and Dingell-Boucher draft climate legislation: credits for early action; allocation of allowances. Transmission of electricity generated from renewable resources. Tax incentives for smart grid and advanced meters as part of economic stimulus legislation. Clean Energy Portfolio Standard and Renewable Portfolio Standard provisions of possible energy legislation.

Client expense: Not reported · Firm income: $30,000

S. 2191, America's Climate Security Act of 2007, and S. 3063, Lieberman Warner Climate Security Act of 2008 and Dingell-Boucher draft climate legislation: credits for early action; allocation of allowances. Transmission of electricity generated from renewable resources. Tax incentives for smart grid and advanced meters as part of economic stimulus legislation. Clean Energy Portfolio Standard and Renewable Portfolio Standard provisions of possible energy legislation.

Client expense: Not reported · Firm income: $30,000

HR 2380, Death Tax Repeal Permanency Act of 2007 HR 2, Fair Minimum Wage Act of 2007 (S corp. and small business tax relief provisions) HR 976, Small Business Tax Relief Act of 2007 HR 4840/S.3063, S Corporation Modernization Act of 2007 HR 1869, Community Banks Serving Their Communities First Act S 1405, Community Banks Serving Their Communities First Act HR 3648, Mortgage Forgiveness Debt Relief Act (mortgage debt tax reform) HR 5720, Housing Assistance Tax Act of 2008 S 1988, First-Time Homebuyers' Tax Credit Act of 2007 HR 5140, Recovery Rebates and Economic Stimulus for the American People Act of 2008 (small business provisions) S 2566, Homebuyer Tax Credit HR 6275 Alternative Minimum Tax Relief Act HR 6049 Renewable Energy and Job Creation Act (small business provisions) S 2886 AMT and Extenders Tax Relief Act HR 3874 Small Business Growth and Opportunity Act First time home buyer tax credit S 3254, Bank Limited Liability Act of 2008 Tax treatment of losses on Fannie Mae/Freddie Mac preferred stock HR 1424 Emergency Economic Stabilization Act of 2008 HR 6333 Municipal Bond Support Act

Client expense: $1,230,000 · Firm income: Not reported

Government targets: Export-Import Bank of the United States (EXIM Bank), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), President of the U.S., SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

Please see addendum H.R. 1514, S. 871, Savings for Working Families Act of 2007, all provisions Individual Development (IDA) issues H.R. 3648, Mortgage Forgiveness Debt Relief Act, all provisions Credit Union Tax Status Nomination of Douglas Shulman to be Commissioner of the Internal Revenue Service H.R. 6275, Payment Card Reporting, Title II, section 204, provisions related to credit and debit card processing fees H.R. 2419, Payment Card Reporting H.R. 2850, Social Security garnishment, all provisions H.R. 5719, Substantiation of health savings account expenditures, section 17, provisions related to health savings account verification H.R. 4840, S. Corporation Modernization Act of 2007, all provisions S. 3063, S. Corporation Modernization Act of 2007, all provisions H.R. 7327, Worker, Retiree and Employees Recovery Act of 2008, section 202

Client expense: $746,324 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Credit Union Administration (NCUA), SENATE, Small Business Administration (SBA), White House Office

H.R. 4840, S Corporation Modernization Act of 2007, Sec. 3, Expansion of Qualifying Beneficiaries of and Electing Small Business S. 3063, S Corporation Modernization Act of 2007, Sec. 5, Expansion of Qualifying Beneficiaries of and Electing Small Business

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support passage of HR 1023/S 777, to repeal Section 511 of PL 109-222 (3% withholding mandate); promote passage of HR 3770, to preserve cash accounting option for engineering firms; HR 3970, provisions related to Section 199 of the tax code, payroll taxes on S Corps, tax rates for corporations and individuals; HR 4840/ S 3063, to revise the tax treatment of S Corps; HR 2138/S 2209, to make the R&D tax credit permanent; S 2886, extending expiring tax provisions; comments to Treasury on implementation of Section 511 of PL 109-222 (3% withholding); S 2890/S 2971/HR 5995, provisions related to suspending the federal gas tax; HR 6532, provisions related to restoring solvency to the Highway Trust Fund; HR 1424, provisions related to infrastructure investment.

Client expense: $574,593 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of

Supported the Roofing Energy Efficiency Tax Act of 2007, HR 4126. Supported the Withholding Tax Relief Act of 2007, HR 1023/S 777. Supported extending the Commercial Building Energy Efficiency Tax Deduction. Supported the S Corp Modernization Act of 2008, HR 4840/S 3063.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2380, Death Tax Repeal Permanency Act of 2007 H.R. 2, Fair Minimum Wage Act of 2007 (S corp. and small business tax relief provisions) H.R. 976, Small Business Tax Relief Act of 2007 H.R. 4840/S.3063, S Corporation Modernization Act of 2007 HR 1869, Community Banks Serving Their Communities First Act S. 1405, Community Banks Serving Their Communities First Act HR 3648, Mortgage Forgiveness Debt Relief Act (mortgage debt tax reform) HR 5720, Housing Assistance Tax Act of 2008 S.1988, First-Time Homebuyers' Tax Credit Act of 2007 HR 5140, Recovery Rebates and Economic Stimulus for the American People Act of 2008 (small business provisions) S 2566, Homebuyer Tax Credit HR 6275 Alternative Minimum Tax Relief Act HR 6049 Renewable Energy and Job Creation Act (small business provisions) S. 2886 AMT and Extenders Tax Relief Act HR 3874 Small Business Growth and Opportunity Act HR 3221, Housing and Economic Recovery Act of 2008 (first time home buyer tax credit) S.3254, Bank Limited Liability Act of 2008 Tax treatment of losses on Fannie Mae/Freddie Mac preferred stock

Client expense: $920,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Export-Import Bank of the United States (EXIM Bank), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

H.R. 5719, Taxpayer Assistance and Simplification Act of 2008, to delay implementation of withholding taxes on government contrators; S. 1140/H.R. 4752, Working American Competitiveness Act regarding IRC 911; H.R. 2419, Food & Security Act of 2007, regarding tax treatment of fines and penalties; S. 3162, MADE in the USA Tax Act, to provide tax relief to improve the competitiveness of United States corporations and small businesses; S. 3063, S Corporation Modernization Act of 2008, regarding S corporations; H.R. 3221 American Housing Rescue and Foreclosure Prevention Act of 2008, regarding low income housing credits

Client expense: Not reported · Firm income: Not reported

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

S. 601, the Simplification Through Additional Reporting Tax Act of 2007 S. 777, to repeal the imposition of withholding on certain payments made to vendors by government entities. S. 819, the Public Good IRA Rollover Act of 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes. S. 940, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (all provisions) S. 1624, A bill 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. (all provisions) S. 1726, the Business Activity Tax Simplification Act (all provisions) S. 2394, the Good Government Contractor Act of 2007 (provision to repeal withholding requirement) S. 3063, the S Corporation Modernization Act S. 3254, the Small Bank Tax Equity Act S. 3335, the Jobs, Energy, Families, and Disaster Relief Act of 2008 (provisions to extend business-related tax provisions) H.R. 6, the Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007 (S.Amdt. 1704, tax title provisions) H.R. 976, the Small Business Tax Relief Act of 2007 (all provisions) H.R. 1419, the Public Good IRA Rollover Act or 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes. H.R. 1424, the Emergency Economic Stabilization Act H.R. 1509, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (all provisions) H.R. 1677, the Taxpayer Protection Act of 2007 (refund anticipation loan provisions) H.R. 1023, to repeal the impositions of withholding on certain payments made to vendors by government entities. H.R. 2370, to amend the Internal Revenue Code of 1986 to provide for the establishment of financial security accounts for the care of family members with disabilities. 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. 3056, the Tax Collection Responsibility Act of 2007 (all provisions) H.R. 3221, the American Housing Rescue and Foreclosure Prevention Act H.R. 3648, the Mortgage Forgiveness Debt Relief Act of 2007 (all provisions) H.R. 3678, the Internet Tax Freedom Act Amendments Act of 2007 (all provisions) H.R. 3970, the Tax Reduction and Reform Act of 2007 (revenue offset provisions, including economic substance doctrine, cost basis reporting, and deferred compensation taxation) H.R. 3996, the Tax Increase Prevention Act of 2007 (mortgage debt forgiveness, revenue offset tax provisions) H.R. 3997, the Emergency Economic Stabilization Act H.R. 4351, the AMT Relief Act of 2007 (revenue offsets provisions on the economic substance doctrine, deferred offshore compensation for hedge fund managers, and interest expense allocation rules for multinational firms) H.R. 4840, the S Corporation Modernization Act (all provisions) H.R. 5267, the Business Activity Tax Simplification Act of 2008 (all provisions) H.R. 5720, the Housing Assistance Tax Act of 2008 (all provisions, including bond authority, tax credits, cost-basis reporting requirements, and IRS withholding requirements) H.R. 6049, the Renewable Energy and Job Creation Act of 2008 (tax extension provisions, including research and development tax credit, Subpart F and Section 355 (controlled foreign corporation) rules, new markets tax credit; revenue offsets including effective date of new interest expense allocation, changes to deferred compensation rules for managers of offshore hedge funds) H.R. 6275, the Alternative Minimum Tax Relief Act of 2008 (revenue offset provisions) H.R. 6333, the Municipal Bonds Market Support Act (all provisions) H.R. 6601, the Small Business Tax Modernization Act of 2008 (all provisions) H.R. 7060, the Renewable Energy and Job Creation Tax Act of 2008 (business tax provisions, revenue offsets) Draft Legislation to require Cost-Basis Reporting for Securities Credit Card Information Reporting Codification of the Economic Substance Doctrine Proposals to apply unrelated business income tax (UBIT) to credit unions Proposals on Estate and Gift Tax Reform Proposed Middle Class Job Security Act (corporate tax rate, net operating loss carry-back provisions) Proposed amendment to Section 67(e) tax deductibility of trustee fees

Client expense: $2,340,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

S. 3063, the S Corporation Modernization Act of 2008 (all provisions) H.R. 1332, the Small Business Lending Improvements Act of 2007 (all provisions) H.R. 3866, the Small Business Programs Act of 2007 (provisions relating to SBAs 7(a) loan program) Small Business Administration (SBA) proposal to reduce the 7(a) loan programs annual fee

Client expense: $2,340,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA), Treasury, Dept of, White House Office

Please see addendum H.R. 1514, S. 871, Savings for Working Families Act of 2007, all provisions Individual Development (IDA) issues H.R. 3648, Mortgage Forgiveness Debt Relief Act, all provisions Credit Union Tax Status Nomination of Douglas Shulman to be Commissioner of the Internal Revenue Service H.R. 6275, Payment Card Reporting, Title II, section 204, provisions related to credit and debit card processing fees H.R. 2419, Payment Card Reporting H.R. 2850, Social Security garnishment, all provisions H.R. 5719, Substantiation of health savings account expenditures, section 17, provisions related to health savings account verification H.R. 4840, S. Corporation Modernization Act of 2007, all provisions S. 3063, S. Corporation Modernization Act of 2007, all provisions

Client expense: $714,540 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Credit Union Administration (NCUA), SENATE, Small Business Administration (SBA)

H.R. 4840, S Corporation Modernization Act of 2007, Sec. 3, Expansion of Qualifying Beneficiaries of and Electing Small Business S. 3063, S Corporation Modernization Act of 2007, Sec. 5, Expansion of Qualifying Beneficiaries of and Electing Small Business

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4840/S. 3063, S Corporation Modernization Act, all provisions related to tax treatment and access to capital for small businesses. Reform of the estate tax.

Client expense: Not reported · Firm income: $20,000

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), U.S. Trade Representative (USTR)

S. 2795 The Small Business Health Options Program (SHOP) Act-small business health insurance pooling S. 2902 The Independent Office of Advocacy and Small Business Regulatory Reform Act- ensure complete analysis of potential impacts on small entities of rules, and for other purposes. H.R. 3221 The American Housing Rescue and Foreclosure Prevention Act- Senate version concerns with the merchant card reporting proposal S. 2978, the Credit and Debit Card Receipt Clarification Act of 2008 support the correcting of printing of an expiration date on certain credit and debit card receipts S. 2896 The Diesel Tax Parity Act- which would help relieve small businesses from the high price of diesel fuel S. 3063 S Corporation Modernization Act-supportive of bill S. 2668, the MOBILE Cell Phone Act of 2008-allow for deducting of cell phones for small business owners S. 1693 The Protecting Records, Optimizing Treatment, and Easing Communication through Healthcare Technology (PRO(TECH)T) Act of 2008 - promotes the adoption of health information technology. H.R. 847 The Healthcare Disclosure Act-to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R. 2642 The Iraq/Afghanistan Supplemental Appropriation bill-concerns over the 5% surtax as a payfor H.R. 2463 the Interior Appropriation bill-support increased offshore oil and natural gas exploration H.R. 3021 The 21st Century High-Performing Public Schools Facilities Act-concerns over expanding Davis Bacon H.R. 3221 The American Housing Rescue and Foreclosure Prevention Act- concerns with the merchant card reporting proposal H.R.3548 The Plain Language in Government Communication Act H.R. 4008 The Credit and Debt Card Receipt Clarification Act supports protecting small businesses from frivolous lawsuits H.R. The Taxpayer Assistance and Simplification Act-supporting the mobile phone, repeal of 3% withholding requirement and new changes to the tax code. H.R. 5515 The New Employee Verification Act of 2008 supporting the e-verify system H.R. 5522 The Combustible Dust Explosion and Fire Prevention Act-opposed expansion of OSHA requirements H.R. 5719 the Taxpayer Assistance Simplification Act of 2008-support cell phone expensing, delay on 3% withholding on goverment payments H.R. 5781 The Federal Employees Paid Parental Leave Act-opposed the expansion of Family Medical Leave Act H.R. 5918 The Small Business Health Options Program (SHOP) Act-support small business insurance pooling H.R. 6025 The Family Time Flexibility Act removes obstacles in federal law that prohibit private sector employers from providing increased flexibility to their employees by offering the choice of taking time-and-a-half compensatory time as payment for overtime. H.R. 6117 The Small Business Regulatory Equity Act-support the requirement of the Government Accountability Office (GAO) to conduct an analysis of the impact of Federal regulations on small businesses H.R. 6210 The Small Business Health Options Program (SHOP) Act-support small business insurance pooling H.R. 6275, the Alternative Minimum Tax Relief Act- concerned pay for imposes new taxes on small businesses. H.R. 6357 The The Protecting Records, Optimizing Treatment, and Easing Communication through Healthcare Technology (PRO(TECH)T) Act of 2008- promotes the adoption of health information technology.

Client expense: $1,018,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Executive Office of the President (EOP), Federal Communications Commission (FCC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Postal Service (USPS)

Please see addendum H.R. 1514, S. 871, Savings for Working Families Act of 2007, all provisions Individual Development (IDA) issues H.R. 3648, Mortgage Forgiveness Debt Relief Act, all provisions Credit Union Tax Status Nomination of Douglas Shulman to be Commissioner of the Internal Revenue Service H.R. 6275, Payment Card Reporting, Title II, section 204, provisions related to credit and debit card processing fees H.R. 2419, Payment Card Reporting H.R. 2850, Social Security garnishment, all provisions H.R. 5719, Substantiation of health savings account expenditures, section 17, provisions related to health savings account verification H.R. 4840, S. Corporation Modernization Act of 2007, all provisions S. 3063, S. Corporation Modernization Act of 2007, all provisions

Client expense: $600,870 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Credit Union Administration (NCUA), SENATE, Small Business Administration (SBA), Treasury, Dept of

Support passage of HR 1023/S 777, to repeal Section 511 of PL 109-222 (3% withholding mandate); promote passage of HR 3770, to preserve cash accounting option for engineering firms; HR 3970, provisions related to Section 199 of the tax code, payroll taxes on S Corps, tax rates for corporations and individuals; HR 4840/ S 3063, to revise the tax treatment of S Corps; HR 2138/S 2209, to make the R&D tax credit permanent; S 2886, extending expiring tax provisions; comments to Treasury on implementation of Section 511 of PL 109-222 (3% withholding).

Client expense: $822,395 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Highway Administration (FHA), Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of

S. 601, the Simplification Through Additional Reporting Tax Act of 2007 S. 777, to repeal the imposition of withholding on certain payments made to vendors by government entities. S. 819, the Public Good IRA Rollover Act of 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes. S. 940, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (all provisions) S. 1624, A bill 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. (all provisions) S. 1726, the Business Activity Tax Simplification Act (all provisions) S. 2394, the Good Government Contractor Act of 2007 (provision to repeal withholding requirement) S. 3063, the S Corporation Modernization Act H.R. 6, the Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007 (S.Amdt. 1704, tax title provisions) H.R. 976, the Small Business Tax Relief Act of 2007 (all provisions) H.R. 1419, the Public Good IRA Rollover Act or 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes. H.R. 1509, to amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income (all provisions) H.R. 1677, the Taxpayer Protection Act of 2007 (refund anticipation loan provisions) H.R. 1023, to repeal the impositions of withholding on certain payments made to vendors by government entities. H.R. 2370, to amend the Internal Revenue Code of 1986 to provide for the establishment of financial security accounts for the care of family members with disabilities. 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. 3056, the Tax Collection Responsibility Act of 2007 (all provisions) H.R. 3648, the Mortgage Forgiveness Debt Relief Act of 2007 (all provisions) H.R. 3678, the Internet Tax Freedom Act Amendments Act of 2007 (all provisions) H.R. 3970, the Tax Reduction and Reform Act of 2007 (revenue offset provisions, including economic substance doctrine, cost basis reporting, and deferred compensation taxation) H.R. 3996, the Tax Increase Prevention Act of 2007 (mortgage debt forgiveness, revenue offset tax provisions) H.R. 4351, the AMT Relief Act of 2007 (revenue offsets provisions on the economic substance doctrine, deferred offshore compensation for hedge fund managers, and interest expense allocation rules for multinational firms) H.R. 4840, the S Corporation Modernization Act (all provisions) H.R. 5267, the Business Activity Tax Simplification Act of 2008 (all provisions) H.R. 5720, the Housing Assistance Tax Act of 2008 (all provisions, including bond authority, tax credits, cost-basis reporting requirements, and IRS withholding requirements) H.R. 6049, the Renewable Energy and Job Creation Act of 2008 (tax extension provisions, including research and development tax credit, Subpart F and Section 355 (controlled foreign corporation) rules, new markets tax credit; revenue offsets including effective date of new interest expense allocation, changes to deferred compensation rules for managers of offshore hedge funds) H.R. 6275, the Alternative Minimum Tax Relief Act of 2008 (revenue offset provisions) H.R. 6333, the Municipal Bonds Market Support Act (all provisions) Draft Legislation to require Cost-Basis Reporting for Securities Credit Card Information Reporting Codification of the Economic Substance Doctrine Proposals to apply unrelated business income tax (UBIT) to credit unions Proposals on Estate and Gift Tax Reform Proposed Middle Class Job Security Act (corporate tax rate, net operating loss carry-back provisions)

Client expense: $1,890,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S. 3063, the S Corporation Modernization Act of 2008 (all provisions) H.R. 1332, the Small Business Lending Improvements Act of 2007 (all provisions) H.R. 3866, the Small Business Programs Act of 2007 (provisions relating to SBAs 7(a) loan program) Small Business Administration (SBA) proposal to reduce the 7(a) loan programs annual fee

Client expense: $1,890,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

Supported the Roofing Energy Efficiency Tax Act of 2007, HR 4126. Supported the Withholding Tax Relief Act of 2007, HR 1023/S 777. Supported extending the Commercial Building Energy Efficiency Tax Deduction in renewable energy legislation. Supported repeal or reform of the estate tax before 2010. Supported the S Corp Modernization Act of 2008, HR 4840/S 3063.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5719, Taxpayer Assistance and Simplification Act of 2008, to delay implementation of withholding taxes on government contractors; S. 1140/H.R. 4752, Working American Competitiveness Act regarding IRC 911; H.R. 2419, Food & Security Act of 2007, regarding tax treatment of fines and penalties; S.3162, MADE in the USA Tax Act, to provide tax relief to improve the competitiveness of United States corporations and small businesses; S. 3063, S Corporation Modernization Act of 2008, regarding S corporations; H.R. 3221 American Housing Rescue and Foreclosure Prevention Act of 2008, regarding low income housing credits

Client expense: Not reported · Firm income: $20,000

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

H.R. 3648, Mortgage Debt Forgiveness Debt Relief Act, all provisions; Credit Union Tax Status; H.R. 4840, S. Corporation Modernization Act of 2007, all provisions; S. 3063, S. Corporation Modernization Act, all provisions.

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Credit Union Administration (NCUA), SENATE

H.R. 4840, S Corporation Modernization Act of 2007, Sec. 3, Expansion of Qualifying Beneficiaries of and Electing Small Business S. 3063, S Corporation Modernization Act of 2007, Sec. 5, Expansion of Qualifying Beneficiaries of and Electing Small Business

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE