Long-Term Care Trust Account Act of 2007

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security Act of 2008; HR 5719, Taxpayer Assistance and Simplification Act of 2008; S 2835, To amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars; HR 6237, Tax Relief for Long-Term Care Act of 2008; HR 7148, Medicare Beneficiary Freedom to Choose Act of 2008; S 3626, Family and Retirement Health Investment Act of 2008; HR 7095, Comprehensive Long-Term Care Support Act of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 197: To Extend the Production Tax Credit (PTC) H.R. 833/S. 286: Rural Communities Investment Act H.R. 976: Small Business Tax Relief Act H.R. 878/S. 601: Simplification Through Additional Reporting Tax Act H.R. 1509/S. 940: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1591: U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act of 2007: Title II, Chapter 4: small business depreciation provisions S. 897: Alzheimer's Family Assistance Act S. 504: Long-Term Care Trust Account Act S. 46: Affordability in the Individual Market Act S. 400: Michelle's Law H.R. 2280/S. 1621: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation S. 1726 Business Activity Tax Simplification Act H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S. income S. 2209: Research Credit Improvement Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 H.R.3996: Temporary Tax Relief Act of 2007 H.R.4351: Alternative Minimum Tax Relief Act\ H.R.3735/S. 1273: To extend the look-through treatments of payments between related controlled foreign corporations H.R.3234: To improve access to health care through expanded health savings accounts H.R.2138: Investment in America Act of 2007 H.R.2776: Energy & Energy Conservation Tax Act of 2007 H.R.3056: Tax Collection Responsibility Act of 2007 H.R.4994: Middle Class Jobs Protection Act of 2008 H.R.5085: Small Business Expansion Act of 2008 H.R.5351: To amend the IRS Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation H.R.5267: Business Activity Tax Simplification Act H.R.2419: Farm, Nutrition, and Bioenergy Act: Section 12407 of the Senate Amendment; Section 168 of Code H.R.5231: To amend the IRS Code of 1986 to extend the credit for electricity produced from certain renewable resources S.2821: The Clean Energy Tax Stimulus Act of 2008 H.R.3361: Pension Protection Technical Corrections Act S.1945: Patriot Employers Act H.R.5719: Taxpayer Assistance and Simplification Act of 2008 H.R.6049: Energy and Tax Extenders Act of 2008 H.R.5719: U.S.A. Substantiation Act H.R.6275: Alternative Minimum Tax Relief H.R. 1424: Economic Stabalization Act H.R. 3997: Emergency Economic Stabalization Act of 2008; P.L. 110-343 H.R. 7060: Tax Extenders: Subpart F, R&D credit; PTC credit H.R. 6049: Tax Extenders: Subpart F, R&D credit; PTC credit H.R. 6604: Commodity Markets Transparency and Accountability Act of 2008 H.R. 1424: TARP: Extending Expiring Tax Provisions; P.L. 110-343

Client expense: $280,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R. 976 - To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R. 819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. H.R. 3088 - To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. H.R. 3043 - Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2008, and for other purposes. S. 334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S. 504 - To amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S. 1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S. 1809 - To amend title XVIII of the Social Security Act to eliminate the in the home restriction for Medicare coverage of mobility devices for individuals with expected long-term needs. S. 1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes.

Client expense: $460,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

S897 Alzheimer's Family Assistance Act of 2007 S504 Long Term Care Trust Accounts Act of 2007 S555 Simple Cafeteria Plan Act of 2007 HR493 Genetic Information Non-Discrimination Act of 2007 HR3363 Long Term Care Affordability and Security Act of 2007 S2337 Long Term Care Affordability and Security Act of 2007 HR5559 Long Term Care Retirement and Security Act of 2008

Client expense: $1,070,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Thrift Supervision (OTS), SENATE, Treasury, Dept of

HR 1328/ S 1200, "Indian Health Care Improvement Act Reauthorization Bill," regarding sections 403 and 407 of the House version and section 415 of the Senate version; HR 4460/ S 2477, "Health Care Choice Act," monitoring activity regarding all provisions; HR 506, "The Health Partnership Through Creative Federalism Act," monitoring activity regarding all provisions; S 1758, "Community Living Assistance Services and Supports Act," regarding all provisions; S 1693, "The Wired for Health Care Quality Act," regarding all provisions; S 504 "Long-Term Care Trust Account Act of 2007", regarding all provisions; HR 2582, "Qualified Long-Term Care Fairness Act of 2007", regarding all provisions; S 1758, "Community Living Assistance Services and Supports Act", regarding all provisions; HR 5559 "Long-Term Care Retirement and Security Act of 2008", regarding all provisions; HR 493, "Genetic Nondiscrimination Act of 2007", regarding all provisions; S 334 "Healthy Americans Act", regarding all provisions; HR 6210/ S2795, "SHOP Act", regarding all provisions; HR 6357, "PRO(TECH)T Act of 2008", regarding all provisions.

Client expense: $910,000 · Firm income: Not reported

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

HR 3200/ S 40, "National Insurance Act," regarding all provisions; HR 3363/ S 2337, "Long-Term Care Affordability and Security Act of 2008," regarding all provisions; HR 1810/ S 1366, "Consolidated Returns," regarding all provisions; S 504, "Long-Term Care Trust Account Act of 2007", regarding all provisions; HR 2582, "Qualified Long-Term Care Fairness Act of 2007", regarding all provisions; S 1758 "Community Living Assistance Services and Supports Act", regarding all provisions; HR 5559, "Long-Term Care and Security Act of 2008", regarding all provisions; HR 6237, "Tax Relief for Long-Term Care Act of 2008", regarding all provisions; HR 5543/S 1288, "Women's Retirement Security Act of 2008", regarding all provisions; HR 5840, "Insurance Information Act of 2008, regarding all provisions.

Client expense: $910,000 · Firm income: Not reported

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

H.R. 3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R. 976 - To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R. 819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. H.R. 3088 - To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. H.R. 3043 - Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2008, and for other purposes. S. 334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S. 504 - To amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S. 1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S. 1809 - To amend title XVIII of the Social Security Act to eliminate the in the home restriction for Medicare coverage of mobility devices for individuals with expected long-term needs. S. 1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes.

Client expense: $390,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security Act of 2008; HR 5719, Taxpayer Assistance and Simplification Act of 2008; S 2835, To amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars; HR 6237, Tax Relief for Long-Term Care Act of 2008; HR 7148, Medicare Beneficiary Freedom to Choose Act of 2008; S 3626, Family and Retirement Health Investment Act of 2008; HR 7095, Comprehensive Long-Term Care Support Act of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

TAX (Tax) (Legislative): H.R. 914: Tax Equity and Affordability Act (Ryan); H.R. 2302: Health Insurance Affordability Act (King); H.R. 2582: Qualified Long-term Care Fairness Act (Brown-Waite) (continued) (TAX (Tax) Legislative continued) H.R. 2639: Promoting Health for Future Generations Act (provisions relating to HSAs) (Boustany); H.R. 3088: Long-Term Care Act (Terry); H.R. 3234: HSA Improvement and Expansion Act (Cantor); H.R. 3306: Flexible Health Savings Act (Royce); H.R. 3363: Long-Term Care Affordability and Security Act (Pomeroy); H.R. 3920: Trade and Globalization Assistance Act (provisions relating to health care tax credits, COBRA continuation coverage, health insurance reforms) (Rangel); H.R. 5559: Long-Term Care and Retirement Security Act (Putnam); H.R. 5719: Taxpayer Assistance and Simplification Act (HSA provision); H.R. 6237: Tax Relief for Long-Term Care Act (Courtney); H.R. 7095: Comprehensive Long-Term Care Support (Sandlin) (provisions relating to LTC tax deduction); H.R. 7148: Beneficiary Freedom to Choose Act (Johnson) (provisions relating to HSA improvements); S. 397: Tax Equity and Affordability Act (Martinez); S. 504: Long-Term Care Trust Account Act (Smith); S. 897: Alzheimer's Family Assistance Act (Mikulski); S. 1809: Long-Term Care Act (Thune); S. 2237: Long-Term Care Affordability and Security Act (Grassley); S. 2835: Health Care Equity Act (DeMint); and S. 3626: Family Retirement and Health Investment Act (Hatch) (provisions relating to HSA improvements). TAX (Tax) Regulatory: Issues relating to Health Savings Accounts; issues relating to application of rules regarding excise tax reporting; and issues relating to withholding of government contract payments.

Client expense: $1,630,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of

Proposals related to long-term care insurance, including S. 504, Long-Term Care Trust Account Act and S. 897, Alzheimer's Family Assistance Act and H.R. 3363/S. 2337, Long-term Care Affordability and Security Act. Proposals related to the tax treatment of carried interest, including H.R. 2834 and H.R. 3970 and H.R. 3996, and H.R. 6274; S. 349, H.R. 1147/S. 2002, REIT Investment Diversification and Empowerment Act; H.R. 3221, American Housing Rescue and Foreclosure Prevention Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to retirement, health insurance, long-term care insurance and health savings accounts, including, S. 897, Alzheimer's Family Assistance Act and S. 504, Long-Term Care Trust Account Act; H.R. 3363/S. 2337, Long-Term Care Affordability and Security Act; Technical Corrections to The Pension Protection Act of 2006, including H.R. 7242, H.R. 3361, H.R. 6382, and S. 1974, Pension Protection Technical Corrections Act. H.R. 6143, Pension Protection Act ERISA Amendments, H.R. 5719, Taxpayer Assistance and Simplification Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. S. 3289, "To Permanently Extend the Estate Tax as in Effect in 2009". S. 3327, "Empowered at Home Act of 2008", provision allowing tax deductino for a certain percentage of long-term care premiums. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". H.R. 6499, "Sensible Estate Tax Act of 2008". H.R. 7060, "Renewable Energy and Job Creation Act of 2008", Section 403, Broker Reporting of Customer Basis in Securities Transactions. IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.

Client expense: $780,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

S897 Alzheimer's Family Assistance Act of 2007 S504 Long Term Care Trust Accounts Act of 2007 S555 Simple Cafeteria Plan Act of 2007 HR493 Genetic Information Non-Discrimination Act of 2007 HR3363 Long Term Care Affordability and Security Act of 2007 S2337 Long Term Care Affordability and Security Act of 2007 HR5559 Long Term Care Retirement and Security Act of 2008

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

H.R. 197: To Extend the Production Tax Credit (PTC) H.R. 833/S. 286: Rural Communities Investment Act H.R. 976: Small Business Tax Relief Act H.R. 878/S. 601: Simplification Through Additional Reporting Tax Act H.R. 1509/S. 940: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1591: U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act of 2007: Title II, Chapter 4: small business depreciation provisions S. 897: Alzheimer's Family Assistance Act S. 504: Long-Term Care Trust Account Act S. 46: Affordability in the Individual Market Act S. 400: Michelle's Law H.R. 2280/S. 1621: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation S. 1726 Business Activity Tax Simplification Act H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S. income S. 2209: Research Credit Improvement Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 H.R.3996: Temporary Tax Relief Act of 2007 H.R.4351: Alternative Minimum Tax Relief Act\ H.R.3735/S. 1273: To extend the look-through treatments of payments between related controlled foreign corporations H.R.3234: To improve access to health care through expanded health savings accounts H.R.2138: Investment in America Act of 2007 H.R.2776: Energy & Energy Conservation Tax Act of 2007 H.R.3056: Tax Collection Responsibility Act of 2007 H.R.4994: Middle Class Jobs Protection Act of 2008 H.R.5085: Small Business Expansion Act of 2008 H.R.5140/S. 2539: Recovery, Rebates & Economic Stimulus for American People Act of 2008: Sections 102 & 103; P.L. 110-185 H.R.5351: To amend the IRS Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation H.R.5267: Business Activity Tax Simplification Act H.R.2419: Farm, Nutrition, and Bioenergy Act: Section 12407 of the Senate Amendment; Section 168 of Code H.R.5231: To amend the IRS Code of 1986 to extend the credit for electricity produced from certain renewable resources S.2821: The Clean Energy Tax Stimulus Act of 2008 H.R.3361: Pension Protection Technical Corrections Act S.1945: Patriot Employers Act H.R.5719: Taxpayer Assistance and Simplification Act of 2008 H.R.6049: Energy and Tax Extenders Act of 2008 H.R.5719: U.S.A. Substantiation Act H.R.6275: Alternative Minimum Tax Relief H.R. 1424: Economic Stabalization Act H.R. 3997: Emergency Economic Stabalization Act of 2008; P.L. 110-343 H.R. 7060: Tax Extenders: Subpart F, R&D credit; PTC credit H.R. 6049: Tax Extenders: Subpart F, R&D credit; PTC credit H.R. 6604: Commodity Markets Transparency and Accountability Act of 2008

Client expense: $1,040,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

TAX (Tax) (Legislative): H.R. 914: Tax Equity and Affordability Act (Ryan); H.R. 2302: Health Insurance Affordability Act (King); H.R. 2582: Qualified Long-term Care Fairness Act (Brown-Waite) (continued) (TAX (Tax) Legislative continued) H.R. 2639: Promoting Health for Future Generations Act (provisions relating to HSAs) (Boustany); H.R. 3088: Long-Term Care Act (Terry); H.R. 3234: HSA Improvement and Expansion Act (Cantor); H.R. 3306: Flexible Health Savings Act (Royce); H.R. 3363: Long-Term Care Affordability and Security Act (Pomeroy); H.R. 3920: Trade and Globalization Assistance Act (provisions relating to health care tax credits, COBRA continuation coverage, health insurance reforms) (Rangel); H.R. 5559: Long-Term Care and Retirement Security Act (Putnam); H.R. 5719: Taxpayer Assistance and Simplification Act (HSA provision); H.R. 6237: Tax Relief for Long-Term Care Act (Courtney); S. 397: Tax Equity and Affordability Act (Martinez); S. 504: Long-Term Care Trust Account Act (Smith); S. 555: SIMPLE Cafeteria Plan Act (Snowe); S. 897: Alzheimer's Family Assistance Act (Mikulski); S. 1809: Long-Term Care Act (Thune); S. 2237: Long-Term Care Affordability and Security Act (Grassley); S. 2835: Health Care Equity Act (DeMint). TAX (Tax) Regulatory: None to report.

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of

H.R. 197: To Extend the Production Tax Credit (PTC) H.R. 833/S. 286: Rural Communities Investment Act H.R. 976: Small Business Tax Relief Act H.R. 878/S. 601: Simplification Through Additional Reporting Tax Act H.R. 1509/S. 940: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1591: U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act of 2007: Title II, Chapter 4: small business depreciation provisions S. 897: Alzheimer's Family Assistance Act S. 504: Long-Term Care Trust Account Act S. 46: Affordability in the Individual Market Act S. 400: Michelle's Law H.R. 2280/S. 1621: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation S. 1726 Business Activity Tax Simplification Act H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S. income S. 2209: Research Credit Improvement Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 H.R.3996: Temporary Tax Relief Act of 2007 H.R.4351: Alternative Minimum Tax Relief Act\ H.R.3735/S. 1273: To extend the look-through treatments of payments between related controlled foreign corporations H.R.3234: To improve access to health care through expanded health savings accounts H.R.2138: Investment in America Act of 2007 H.R.2776: Energy & Energy Conservation Tax Act of 2007 H.R.3056: Tax Collection Responsibility Act of 2007 H.R.4994: Middle Class Jobs Protection Act of 2008 H.R.5085: Small Business Expansion Act of 2008 H.R.5140/S. 2539: Recovery, Rebates & Economic Stimulus for American People Act of 2008: Sections 102 & 103; P.L. 110-185 H.R.5351: To amend the IRS Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation H.R.5267: Business Activity Tax Simplification Act H.R.2419: Farm, Nutrition, and Bioenergy Act: Section 12407 of the Senate Amendment; Section 168 of Code H.R.5231: To amend the IRS Code of 1986 to extend the credit for electricity produced from certain renewable resources S.2821: The Clean Energy Tax Stimulus Act of 2008 H.R.3361: Pension Protection Technical Corrections Act S.1945: Patriot Employers Act H.R.5719: Taxpayer Assistance and Simplification Act of 2008 H.R.6049: Energy and Tax Extenders Act of 2008 H.R.5719: U.S.A. Substantiation Act H.R.6275: Alternative Minimum Tax Relief

Client expense: $400,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE

Proposals related to long-term care insurance, including S. 504, Long-Term Care Trust Account Act and S. 897, Alzheimer's Family Assistance Act and H.R. 3363/S. 2337, Long-term Care Affordability and Security Act. Proposals related to the tax treatment of carried interest, including H.R. 2834, H.R. 3970, H.R. 3996, and H.R. 6274. H.R. 2831, Lilly Ledbetter Fair Pay Act, S. 349, Small Business and Work Opportunity Act, H.R. 1147/S. 2002, REIT Investment Diversification and Empowerment Act. H.R. 3221, American Housing Rescue and Foreclosure Prevention Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to long-term care insurance and health savings accounts, including proposals in The President's FY 2009 Budget, S. 897, Alzheimer's Family Assistance Act and S. 504, Long-Term Care Trust Account Act Technical Corrections to The Pension Protection Act of 2006, including H.R. 3361, H.R. 6382, and S. 1974, Pension Protection Technical Corrections Act. H.R. 6143, Pension Protection Act ERISA Amendments, H.R. 5719, Taxpayer Assistance and Simplification Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.976 - An act to amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R.3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R.819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. H.R.3088 - To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S.504 - A bill to amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S.1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S.1809 - A bill to amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes. H.R.3043 - Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2008, and for other purposes.

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

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

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 (Broker reporting of customer's basis in mutual fund transactions). S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". S.3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) (Broker reporting of customer's basis in mutual fund transactions). H.R. 976, "Small Business Tax Relief Act of 2007". H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3125, "Energy Independence and Tax Relief Act of 2008", Section 241, Subpart F - Exception for Active Financing Income. H.R. 3221, "American Housing Rescue and Foreclosure Prevention Act of 2008", Section 641 (related to mutual fund cost basis reporting). H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". H.R. 6049, "Renewable Energy and Job Creation Act of 2008", Section 239, Subpart F, "Exception for Active Financing Income". H.R. 6237, "Tax Relief for Long-Term Care Act of 2008". IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Senate Finance Committee, "Proposed Legislation on the Taxation of Exchange-Traded Notes" - no bill number.

Client expense: $620,000 · Firm income: Not reported

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

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; S 555, SIMPLE Cafeteria Plan Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security Act of 2008; HR 5719, Taxpayer Assistance and Simplification Act of 2008; S 2835, To amend the Internal Revenue Code of 1986 to allow the purchase of health insurance with pre-tax dollars; HR 6237, Tax Relief for Long-Term Care Act of 2008.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

HR 1328/ S 1200, "Indian Health Care Improvement Act Reauthorization Bill," regarding sections 403 and 407 of the House version and section 415 of the Senate version; HR 4460/ S 2477, "Health Care Choice Act," monitoring activity regarding all provisions; HR 506, "The Health Partmership Through Creative Federalism Act," monitoring activity regarding all provisions; S 1758, "Community Living Assistance Services and Supports Act," regarding all provisions; S 1693, "The Wired for Health Care Quality Act," regarding all provisions; S 504 "Long-Term Care Trust Account Act of 2007", regarding all provisions; HR 2582, "Qualified Long-Term Care Fairness Act of 2007", regarding all provisions; S 1758, "Community Living Assistance Services and Supports Act", regarding all provisions; HR 5559 "Long-Term Care Retirement and Security Act of 2008", regarding all provisions; HR 493, "Genetic Nondiscrimination Act of 2007", regarding all provisions; S 334 "Healthy Americans Act", regarding all provisions; HR 6210/ S2795, "SHOP Act", regarding all provisions; HR 6357, "PRO(TECH)T Act of 2008", regarding all provisions.

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

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

HR 3200/ S 40, "National Insurance Act," regarding all provisions; HR 3363/ S 2337, "Long-Term Care Affordability and Security Act of 2008," regarding all provisions; HR 1810/ S 1366, "Consolidated Returns," regarding all provisions; S 504, "Long-Term Care Trust Account Act of 2007", regarding all provisions; HR 2582, "Qualified Long-Term Care Fairness Act of 2007", regarding all provisions; S 1758 "Community Living Assistance Services and Supports Act", regarding all provisions; HR 5559, "Long-Term Care and Security Act of 2008", regarding all provisions; HR 6237, "Tax Relief for Long-Term Care Act of 2008", regarding all provisions; HR 5543/S 1288, "Women's Retirement Security Act of 2008", regarding all provisions; HR 5840, "Insurance Information Act of 2008, regarding all provisions.

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

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

S897 Alzheimer's Family Assistance Act of 2007 S504 Long Term Care Trust Accounts Act of 2007 S555 Simple Cafeteria Plan Act of 2007 HR493 Genetic Information Non-Discrimination Act of 2007 HR3363 Long Term Care Affordability and Security Act of 2007 S2337 Long Term Care Affordability and Security Act of 2007 HR5559 Long Term Care Retirement and Security Act of 2008

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

Monitoring of Small Business Lending Oversight and Program Performance Improvement Act of 2007 (S. 2288), Small Business Lending Improvements Act of 2007 (H.R. 1332), Small Business Lending Reauthorization and Improvement Act of 2007 (S. 1256), and Small Business Stimulus Act of 2008 (S. 2552; S. 2553). Preparation for, arrangement of and participation in Administrative and Congressional strategy meetings regarding the Small Business Adminstration's 504 loan program.

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

Monitoring of Small Business Lending Oversight and Program Performance Improvement Act of 2007 (S. 2288), Small Business Lending Improvements Act of 2007 (H.R. 1332), Small Business Lending Reauthorization and Improvement Act of 2007 (S. 1256), and Small Business Stimulus Act of 2008 (S. 2552; S. 2553). Preparation for, arrangement of and participation in Administrative and Congressional strategy meetings regarding the Small Business Adminstration's 504 loan program.

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

S504: LONG TERM CARE TRUST ACCOUNTS ACT; ALL PROVISIONS OF THE BILL S555: SIMPLE CAFETERIA PLAN ACT; LONG-TERM CARE PROVISIONS H.RES.CON.133: SUPPORTING THE GOALS OF THE LONG TERM CARE AWARENESS WEEK; ALL PROVISIONS OF THE BILL S1010/HR2205: TAX INCENTIVE FOR NON QUALIFIED ANNUITIES; ALL PROVISIONS OF THE BILL S1288: WOMEN'S RETIREMENT ACT OF 2007; ALL PROVISIONS OF THE BILL S1141: AUTOMATIC IRA ACT OF 2007; ALL PROVISIONS OF THE BILL S1974/HR3361: PENSION PROTECTION TECHNICAL CORRECTIONS ACT OF 2007; ALL PROVISIONS OF THE BILL HR3185: 401(K) FAIR DISCLOSURE FOR RETIREMENT SECURITY ACT OF 2007; ALL PROVISIONS OF THE BILL S2337/HR3363: LONG-TERM CARE AFFORDABILITY AND SECURITY ACT OF 2007; ALL PROVISIONS OF THE BILL S1809/HR3088: LONG-TERM CARE ACT OF 2007; ALL PROVISIONS OF THE BILL HR2582: QUALIFIED LONG-TERM CARE FAIRNESS ACT OF 2007; ALL PROVISIONS OF THE BILL S2268: LONG TERM CARE INSURANCE INTEGRITY ACT OF 2007; ALL PROVISIONS OF THE BILL S2473: DEFINED CONTRIBUTION FEE DISCLOSURE ACT; ALL PROVISIONS OF THE BILL HR4839: TAX TECHNICAL CORRECTIONS; ALL PROVISIONS OF THE BILL HR2419: FARM BILL EXTENSION ACT; TAX PROVISIONS HR3997: HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT; SAVINGS PROVISIONS HR5160: SMALL BUSINESS ADD VALUE FOR EMPLOYEES ACT OF 2008; ALL PROVISIONS OF THE BILL HR5559: LONG TERM CARE AND RETIREMENT SECURITY ACT OF 2008; ALL PROVISIONS OF THE BILL S2794: SENIOR INVESTOR PROTECTION ACT OF 2008; ALL PROVISIONS OF THE BILL

Client expense: $540,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.976 - An act to amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R.3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R.819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. H.R.3088 - To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S.504 - A bill to amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S.1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S.1809 - A bill to amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes.

Client expense: $420,000 · Firm income: Not reported

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

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 158, "Access to Affordable Health Care Act", Section 224 (Premiums on Long-Term Care Qualified Contracts) S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". S. 2126, "Generating Retirement Ownership Through Long-Term Holding (Growth) Act of 2007. S. 2337, "Long-Term Care Affordability and Security Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 6, "Energy Independance and Security Act of 2007" (mutual fund cost basis reporting). H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2582, "Qualified Long-Term Care Fairness Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Notice 2008-18 (1/13/08) - Life Insrance Reserves: proposed AG VACARVM and Life PBR. IRS Notice 2008-42 (3/28/08) - Guidance on the application of Sections 101(j) and 264 (f): grandfather of life insurance policies and changes to split-dollar arrangements. IRS Correcting amendements to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number. Dividends Received Deduction for Life Insurers - no bill number. Life Insurance Company Reserves - no bill number. Proposed 401(k) Fee Disclosure Tax Legislation - no bill number.

Client expense: $560,000 · Firm income: Not reported

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

H.R.976 - An act to amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. H.R.1841 - To amend the Social Security Act and the Internal Revenue Code of 1986 to provide for an AmeriCare that assures the provision of health insurance coverage to all residents, and for other purposes. H.R.3912 - To provide for the transfer of naval vessels to certain foreign recipients. H.R.819 - To expand access to preventive health care services that help reduce unintended pregnancy, reduce abortions, and improve access to women's health care. H.R.3088 - To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.334 - A bill to provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. S.504 - A bill to amend the Internal Revenue Code of 1986 to establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts, and for other purposes. S.1019 - A bill to provide comprehensive reform of the health care system of the United States, and for other purposes. S.1809 - A bill to amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, a section 403(b) contract, or a section 457 plan shall not be includible in gross income to the extent used to pay long-term care insurance premiums. S.1244 - A bill to amend the Occupational Safety and Health Act of 1970 to expand coverage under the Act, to increase protections for whistleblowers, to increase penalties for certain violators, and for other purposes.

Client expense: $420,000 · Firm income: Not reported

HR 46 - Small Business Tax Fairness and Simplification Act S 158 - Access to Affordable Health Care Act S. 344 - Healthy Americans Act HR 676 - US National Health Insurance Act S. 504 - Long Term Care Trust Accounts Act S. 555 - Simple Cafeteria Plan Act H.R. 914 - Tax Equity and Affordability Act S. 897 - Alzheimers Family Assistance Act H.R. 1807 - Alzheimers Family Assistance Act H.R. (Concurrent Resolution) 133 - Supporting the Goals of the Long Term Care Awareness Week H.R. 2205/ S 1010 - Tax Incentive for Non Qualified Annuities H.R. 2 - Fair Minimum Wage Act H.R. 1591 - US Troop Readiness, Veterans Health, and Iraq Accountability Act H.R. 976 - Small Business Tax Relief Act S. 1288 - Women's Retirement Act of 2007 S. 3952 - Automatic IRA Act of 2007 H.R.3361 -To make technical corrections related to the Pension Protection Act of 2006 S.1974- the Pension Protection Technical Corrections Act of 2007 H.R. 3185, the 401(k) Fair Disclosure for Retirement Security Act of 2007 H.R. 3363 Long Term Care Affordability and Security Act of 2007 S. 2337 - Long Term Care Affordability and Security Act of 2007 H.R. 3088 Long-Term Care Act of 2007 S. 1809 Long-Term Care Act of 2007 S. 1758 Community Living Assistance Services and Supports Act H.R. 2582 Qualified Long-Term Care Fairness Act of 2007 S. 2121 Caregiver Assistance and Relief Effort Act of 2007 S. 2268 Long-Term Care Insurance Integrity Act of 2007 S. 2473 Defined Contribution Fee Disclosure Act S. 1087 Fair Pay Act H.R. 2831 Lilly Ledbetter Fair Pay Act H.R. 4839 Tax Technical Corrections H.R. 2419 Farm Bill Extension Act H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act H.R. 5160 Small Business Add Value for Employees Act of 2008 H.R. 5559 The Long Term Care and Retirement Security Act of 2008 S. 2794 The Senior Investor Protection Act of 2008

Client expense: $2,762,032 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

See attachment. RET First Quarter Report 2008 H.R. 46 - Small Business Tax Fairness and Simplification Act H.R. 914 - Tax Equity and Affordability Act H.R. 976 - Small Business Tax Relief Act H.R. 1807 - Alzheimers Family Assistance Act H.R. 2205/ S 1010 - Tax Incentive for Non Qualified Annuities H.R. 2419 Farm Bill Extension Act H.R. 2582 Qualified Long-Term Care Fairness Act of 2007 H.R. 2831 Lilly Ledbetter Fair Pay Act H.R. 3088 Long-Term Care Act of 2007 H.R. 3185 - The 401(k) Fair Disclosure for Retirement Security Act of 2007 H.R. 3361 - To make technical corrections related to the Pension Protection Act of 2006 H.R. 3363 Long Term Care Affordability and Security Act of 2007 H.R. 3765 The Defined Contribution Plan Fee Transparency Act of 2007 H.R. 3997 Defenders of Freedom Tax Act/ Heroes Earnings Assistance and Relief Act H.R. 4839 Tax Technical Corrections H.R. 5160 Small Business Add Value for Employees Act of 2008 H.R. 5559 The Long Term Care and Retirement Security Act of 2008 H.R. (Concurrent Resolution) 133 - Supporting the Goals of the Long Term Care Awareness Week S. 504 - Long Term Care Trust Accounts Act S. 555 - Simple Cafeteria Plan Act S. 897 - Alzheimers Family Assistance Act S. 1087 Fair Pay Act RET First Quarter Report 2008 continued S. 1288 - Women's Retirement Act of 2007 S. 1758 Community Living Assistance Services and Supports Act S. 1809 Long-Term Care Act of 2007 S. 1974 - The Pension Protection Technical Corrections Act of 2007 S. 2121 Caregiver Assistance and Relief Effort Act of 2007 S. 2268 Long-Term Care Insurance Integrity Act of 2007 S. 2337 - Long Term Care Affordability and Security Act of 2007 S. 2473 Defined Contribution Fee Disclosure Act S. 2794 The Senior Investor Protection Act of 2008 S. 3952 - Automatic IRA Act of 2007 Department of Labor Guidance Level Fee Exemption (Section 408(b)(14) and 408(g)(2) of ERISA) and IRA Exemption (Section 601(b)(3) of Pension Protection Act of 2006). Final 403(b) Regulations/Revenue Proceeding 2007-71 issues related to timing relief, clarification of transition relief, grandfathering and effective date. Department of Labor proposed amendments to Reg. Section 2550.408b-2 interpreting service provider prohibited transaction exemption under ERISA section 408(b)(2). Draft of Rep. Andrews Easy 401(k) Bill. Department of Labor Final Revised Form 5500 (2009) New Fee Reporting Rules request changes to final rules.

Client expense: $875,000 · Firm income: Not reported

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

H.R. 197: To Extend the Production Tax Credit (PTC) H.R. 833/S. 286: Rural Communities Investment Act H.R. 976: Small Business Tax Relief Act H.R. 878/S. 601: Simplification Through Additional Reporting Tax Act H.R. 1509/S. 940: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1591: U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act of 2007: Title II, Chapter 4: small business depreciation provisions S. 897: Alzheimer's Family Assistance Act S. 504: Long-Term Care Trust Account Act S. 46: Affordability in the Individual Market Act S. 400: Michelle's Law H.R. 2280/S. 1621: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation S. 1726 Business Activity Tax Simplification Act H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S income S. 2209: Research Credit Improvement Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 H.R. 3996: Temporary Tax Relief Act of 2007 H.R. 4351: Alternative Minimum Tax Relief Act\ H.R. 3735/S. 1273: To extend the look-through treatments of payments between related controlled foreign corporations H.R. 3234: To improve access to health care through expanded health savings accounts H.R. 2138: Investment in America Act of 2007 H.R. 2776: Energy & Energy Conservation Tax Act of 2007 H.R. 3056: Tax Collection Responsibility Act of 2007 H.R. 4994: Middle Class Jobs Protection Act of 2008 H.R. 5085: Small Business Expansion Act of 2008 H.R. 5140/S. 2539: Recovery, Rebates & Economic Stimulus for American People Act of 2008: Sections 102 & 103; P.L. 110-185 H.R. 5351: To amend the IRS Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation H.R. 5267: Business Activity Tax Simplification Act H.R. 2419: Farm, Nutrition, and Bioenergy Act: Section 12407 of the Senate Amendment; Section 168 of Code H.R. 5231: To amend the IRS Code of 1986 to extend teh credit for electricity produced from certain renewable resources S. 2821: The Clean Energy Tax Stimulus Act of 2008 H.R. 3361: Pension Protection Technical Corrections Act H.R. 1945: Patriot Employers Act

Client expense: $460,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

H.R. 197: To Extend the Production Tax Credit (PTC) H.R. 833/S. 286: Rural Communities Investment Act H.R. 976: Small Business Tax Relief Act H.R. 878/S. 601: Simplification Through Additional Reporting Tax Act H.R. 1509/S. 940: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1591: U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act of 2007: Title II, Chapter 4: small business depreciation provisions S. 897: Alzheimer's Family Assistance Act S. 504: Long-Term Care Trust Account Act S. 46: Affordability in the Individual Market Act S. 400: Michelle's Law H.R. 2280/S. 1621: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation S. 1726 Business Activity Tax Simplification Act H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S income S. 2209: Research Credit Improvement Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 H.R. 3996: Temporary Tax Relief Act of 2007 H.R. 4351: Alternative Minimum Tax Relief Act\ H.R. 3735/S. 1273: To extend the look-through treatments of payments between related controlled foreign corporations H.R. 3234: To improve access to health care through expanded health savings accounts H.R. 2138: Investment in America Act of 2007 H.R. 2776: Energy & Energy Conservation Tax Act of 2007 H.R. 3056: Tax Collection Responsibility Act of 2007 H.R. 4994: Middle Class Jobs Protection Act of 2008 H.R. 5085: Small Business Expansion Act of 2008 H.R. 5140/S. 2539: Recovery, Rebates & Economic Stimulus for American People Act of 2008: Sections 102 & 103; P.L. 110-185 H.R. 5351: To amend the IRS Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation H.R. 5267: Business Activity Tax Simplification Act H.R. 2419: Farm, Nutrition, and Bioenergy Act: Section 12407 of the Senate Amendment; Section 168 of Code H.R. 5231: To amend the IRS Code of 1986 to extend teh credit for electricity produced from certain renewable resources S. 2821: The Clean Energy Tax Stimulus Act of 2008 H.R. 3361: Pension Protection Technical Corrections Act H.R. 1945: Patriot Employers Act

Client expense: $460,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

H.R. 197: To Extend the Production Tax Credit (PTC) H.R. 833/S. 286: Rural Communities Investment Act H.R. 976: Small Business Tax Relief Act H.R. 878/S. 601: Simplification Through Additional Reporting Tax Act H.R. 1509/S. 940: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1591: U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act of 2007: Title II, Chapter 4: small business depreciation provisions S. 897: Alzheimer's Family Assistance Act S. 504: Long-Term Care Trust Account Act S. 46: Affordability in the Individual Market Act S. 400: Michelle's Law H.R. 2280/S. 1621: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation S. 1726 Business Activity Tax Simplification Act H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of U.S income S. 2209: Research Credit Improvement Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 H.R. 3996: Temporary Tax Relief Act of 2007 H.R. 4351: Alternative Minimum Tax Relief Act\ H.R. 3735/S. 1273: To extend the look-through treatments of payments between related controlled foreign corporations H.R. 3234: To improve access to health care through expanded health savings accounts H.R. 2138: Investment in America Act of 2007 H.R. 2776: Energy & Energy Conservation Tax Act of 2007 H.R. 3056: Tax Collection Responsibility Act of 2007 H.R. 4994: Middle Class Jobs Protection Act of 2008 H.R. 5085: Small Business Expansion Act of 2008 H.R. 5140/S. 2539: Recovery, Rebates & Economic Stimulus for American People Act of 2008: Sections 102 & 103; P.L. 110-185 H.R. 5351: To amend the IRS Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation H.R. 5267: Business Activity Tax Simplification Act H.R. 2419: Farm, Nutrition, and Bioenergy Act: Section 12407 of the Senate Amendment; Section 168 of Code H.R. 5231: To amend the IRS Code of 1986 to extend teh credit for electricity produced from certain renewable resources S. 2821: The Clean Energy Tax Stimulus Act of 2008 H.R. 3361: Pension Protection Technical Corrections Act H.R. 1945: Patriot Employers Act

Client expense: $460,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

TAX (Tax) (Legislative): H.R. 914: Tax Equity and Affordability Act (Ryan); H.R. 2302: Health Insurance Affordability Act (King); H.R. 2582: Qualified Long-term Care Fairness Act (Brown-Waite) (continued) (TAX (Tax) Legislative continued) H.R. 2639: Promoting Health for Future Generations Act (Boustany); H.R. 3088: Long-Term Care Act (Terry); H.R. 3234: HSA Improvement and Expansion Act (Cantor); H.R. 3306: Flexible Health Savings Act (Royce); H.R. 3363: Long-Term Care Affordability and Security Act (Pomeroy); H.R. 3920: Trade and Globalization Assistance Act (Rangel); H.R. 5559: Long-Term Care and Retirement Security Act (Putnam); S. 397: Tax Equity and Affordability Act (Martinez); S. 504: Long-Term Care Trust Account Act (Smith); S. 555: SIMPLE Cafeteria Plan Act (Snowe); S. 897: Alzheimer's Family Assistance Act (Mikulski); S. 1809: Long-Term Care Act (Thune); S. 2237: Long-Term Care Affordability and Security Act (Grassley) TAX (Tax) Regulatory: None to report.

Client expense: $1,820,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of

Tax issues - S 897, Alzheimer's Family Assistance Act of 2007; S 504, Long-Term Care Trust Account Act of 2007; HR 2639, Promoting Health for Future Generations Act of 2007; HR 2582, Qualified Long-term Care Fairness Act of 2007; S 555, SIMPLE Cafeteria Plan Act of 2007; HR 914, Tax Equity and Affordability Act of 2007; S 397, Tax Equity and Affordability Act of 2007; HR 2302, Health Insurance Affordability Act of 2007; S 1809, Long-Term Care Act of 2007; HR 3088, Long-Term Care Act of 2007; HR 3234, HSA Improvement and Expansion Act of 2007; HR 3306, Flexible Health Savings Act of 2007; HR 3363, Long-Term Care Affordability and Security Act of 2007; S 2337, Long-Term Care Affordability and Security Act of 2007; HR 3920, Trade and Globalization Assistance Act of 2007; HR 5559, Long-Term Care and Retirement Security.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

Proposals related to long-term care insurance, including S. 504, Long-Term Care Trust Account Act and S. 897, Alzheimer's Family Assistance Act and H.R. 3363/S. 2337, Long-term Care Affordability and Security Act. Proposals related to the tax treatment of carried interest, including H.R. 2834 and H.R. 3970 and H.R. 3996, H.R. 2831, Lilly Ledbetter Fair Pay Act, S. 349, Small Business and Work Opportunity Act, H.R. 1147/S. 2002, REIT Investment Diversification and Empowerment Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to long-term care insurance and health savings accounts, including proposals in The President's FY 2009 Budget, S. 897, Alzheimer's Family Assistance Act and S. 504, Long-Term Care Trust Account Act Technical Corrections to The Pension Protection Act of 2006, including H.R. 3361 and S. 1974, Pension Protection Technical Corrections Act.

Client expense: Not reported · Firm income: Not reported

S897 - Alzheimer's Family Assistance Act of 2007 S504 - Long Term Care Trust Accounts Act of 2007 S555 - Simple Cafeterial Plan Act of 2007 HR493 - Genetic Information Non-Discrimination Act of 2007 HR3363 - Long Term Care Affordability and Security Act of 2007 S2337 - Long Term Care Affordability and Security Act of 2007

Client expense: $900,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

See Addendum S. 14, "Invest in America Act", provision relating to estate tax repeal. S. 349, Small Business and Work Opportunity Act of 2007 - An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes, to include provisions relating to non-qualified deferred compensation plans. S. 504, "Long-Term Care Trust Account Act of 2007". S. 601, Simplification Through Additional Reporting Tax Act of 2007 - A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. S. 1010, "Retirement Security for Life Act of 2007". S. 1753, "Healthy Workforce Act". S. 1809, "Long-Term Care Act of 2007". S. 2044, "Independent Contractor Proper Classification Act of 2007". H.R. 46, "Small Business Tax Fairness and Simplification Act of 2007". H.R. 411, To amend the Internal Revenue Code of 1986 to make permanent certain expiring provisions..., provision relating to estate tax repeal H.R. 878, Simplification Through Additional Reporting Tax Act of 2007 (S. 601, H.R. 878) A bill to amend the Internal Revenue Code of 1986 to require broker reporting of customer's basis in securities transactions, and for other purposes. H.R. 976, "Small Business Tax Relief Act of 2007" - A bill to amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. H.R. 2205, "Retirement Security for Life Act of 2007". H.R. 2380, "Death Tax Repeal Permanency Act of 2007". H.R. 2796, "Generate Retirement Ownership through Long-Term Holding Act of 2007". H.R. 3088, "Long-Term Care Act of 2007". H.R. 3363, "Long-Term Care Affordability and Security Act". H.R. 3970, "Tax Reduction and Reform Act of 2007" - Provisions related to modification of unrelated business income tax rules for certain investment partnerships, basis reporting by brokers on sales of stocks, extension of special rules for regulated investment companies, reduction in corporate tax rate. H.R. 3996, "Temporary Tax Relief Act of 2007", Section 622 - Broker Reporting of Customer Basis in Securities Transactions; and Section 201 - Non-qualified Deferred Compensation from Certain Tax Indifferent Parties. H.R. 4912, "To amend the Internal Revenue Code of 1986 with respect to prepaid derivative contracts". IRS Notices 2007-86 and 2007-89, providing a one-year extension for general compliance with Internal Revenue Code 409A. IRS Correcting amendments to the final regulations under Section 409A of the Internal Revenue Code: RIN-1595-BE79 (7/30/07). IRS temporary and proposed regulations under Internal Revenue Code Section 6039I-6039I-1T, Information Reporting on Employer-Owned Life Insurance Contracts (11/7/07). Senate Finance Committee proposal to create additional limits for non-qualified deferred compensation plans - no bill number Senate Finance Committee staff proposal of May 25, 2007, to require certain brokers (including mutual funds) to report to the IRS regarding adjusted basis on the sale of certain publicly traded securities - no bill number. 409A Regulations [72 Fed. Reg. Code Sections 19233-19325 (Apr. 17, 2007)] in application to split-dollar life insurance, emeritus life insurance agents, and general agent loan issues. 2008 Budget Resolution (S. Com. Res. 21), Section 303, "Deficit Neutral Fund for Tax Relief". Proposed Tax Reform legislation no bill number Proposed 401(k) Fee Disclosure Tax Legislation no bill number Proposed Stranger-Owned Life Insurance Excise Tax no bill number Current tax treatment of Stranger-Originated Life Insurance (STOLI) - no bill number

Client expense: $1,260,000 · Firm income: Not reported

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

TAX (Tax) (Legislative): H.R. 914: Tax Equity and Affordability Act (Ryan); H.R. 2302: Health Insurance Affordability Act (King); H.R. 2582: Qualified Long-term Care Fairness Act (Brown-Waite) (continued) (TAX (Tax) Legislative continued) H.R. 2639: Promoting Health for Future Generations Act (Boustany); S. 397: Tax Equity and Affordability Act (Martinez); S. 504: Long-Term Care Trust Account Act (Smith); S. 555: SIMPLE Cafeteria Plan Act (Snowe); S. 897: Alzheimer's Family Assistance Act (Mikulski) TAX (Tax) Regulatory: Implementation of the health savings account provisions of the Medicare Act.

Client expense: $3,420,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of, UNDETERMINED

and Work Opportunity Act, H.R. 1147/S. 2002, REIT Investment Diversification and Empowerment Act. Proposals related to long-term care insurance, including S. 504, Long-Term Care Trust Account Act and S. 897, Alzheimer's Family Assistance Act and H.R. 3363/S. 2337, Long-term Care Affordability and Security Act. Proposals related to the tax treatment of carried interest, including H.R. 2834 and H.R. 3970 and H.R. 3996, H.R. 2831, Lilly Ledbetter Fair Pay Act, S. 349, Small Business

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3363/S. 2337, Long-term Care Affordability and Security act. Proposals related to long-term care insurance and health savings accounts, including proposals in The President's FY 2008 Budget, S. 897, Alzheimer's Family Assistance Act and S. 504, Long-Term Care Trust Account Act Technical Corrections to The Pension Protection Act of 2006, including H.R. 3361 and S. 1974, Pension Protection Technical Corrections Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE