Public Good IRA Rollover Act of 2007

HR 1524/S 548 Artist-Musuem Partnership Act - To provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - To expand tax-free distribution from individual retirement accounts for charitable purposes

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

HR 1524/S 548 Artist-Musuem Partnership Act - To provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - To expand tax-free distribution from individual retirement accounts for charitable purposes

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

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

HR 1524/S 548 Artist-Musuem Partnership Act - To provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - To expand tax-free distribution from individual retirement accounts for charitable purposes

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Endowment for the Arts, SENATE

HR 1524/S 548 Artist-Musuem Partnership Act - To provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - To expand tax-free distribution from individual retirement accounts for charitable purposes

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Endowment for the Arts, SENATE

S 548/HR 1524 (ARTIST-MUSEUM PARTNERSHIP ACT) HR 3881 (FRACTIONAL GIFTS OF ART TO MUSEUMS) HR 1419 AND S 819 (IRA CHARITABLE ROLLOVER)

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

Government targets: HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Internal Revenue Service (IRS), Natl Endowment for the Arts, Natl Endowment for the Humanities, SENATE, U.S. Copyright Office

HR 1419 AND S 819 (CHARITABLE IRA ROLLOVER/EXTENDERS) HR 1524 AND S 548 (ARTIST-MUSEUM PARTNERSHIP ACT) HR 3881 (FRACTIONAL GIFTS OF ART TO MUSEUMS) IRS REDESIGNED FORM 990 (NOT LEGISLATIVE ISSUE)

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

Government targets: HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Internal Revenue Service (IRS), Natl Endowment for the Arts, Natl Endowment for the Humanities, SENATE, U.S. Copyright Office

Retirement savings legislation. Savings proposals in The President's FY 2009 Budget, Technical Corrections to the Pension Protection Act of 2006, including H.R. 3361, H.R. 6382 and S. 1974, Pension Protection Technical Corrections Act. Proposals related to minimum required distributions, S. 1141/H.R. 2167, Automatic IRA Act, H.R. 1419/S. 819, Public Good IRA Rollover Act, H.R. 3997 Emergency Economic Stabilization Act, H.R. 5160, Small Business Add Value for Employees Act, H.R. 6143, Pension Protection Act ERISA Amendment. H.R. 1424, Emergency Economic Stabilization Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

IRS Notice 2008-73 (Technical Corrections Bill and funding guidance); HR1591 (Baucus/Grassley Proposal on cap deferrals reintroduced under different titles); HR 1424 (PPA Technical Corrections Act); S819 and HR 1419 (Public Good Rollover Act of 2007); HR 6499 (Sensible Estate Tax Act of 2008); S3284 (Amending IRC of 1986 to permanently extend estate tax at 2009 levels); 409A Regulations (re: deferred compensation); Sections 404(a) and 404(c) of ERISA of 1974 (published in Fed. Reg. 7/23/08) IRS Form 8925 (Regulatory guidance on Internal Revenue Code Section 101(j) concerning employer-owned life insurance)

Client expense: $570,000 · Firm income: Not reported

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

Public Good IRA Rollover Act of 2007 (S. 819/H.R. 1419) Healthy Workforce Act of 2007 (S. 1753)

Client expense: $269,618 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE

1. HR 1419 and S 819, Public Good IRA Rollover Act of 2007, allowing charitable contributions from IFAs 2. HR 1424, Emergency Economic Stabilization Act of 2008, restoring IRA rollover and other charitable incentives 3. S 3429/S 3532, Giving Incentives to Volunteers Everywhere Act of 2008 (GIVE) Act of 2008, to establish the standard mileage rate for the charitable contributions deduction and to exclude charitable mileage reimbursements from gross income. 4. S 3246/HR 6854, Fair Deal for Volunteers Act of 2008, to establish the standard mileage rate for use of a passenger automobile for purposes of the charitable contributions deduction and to exclude charitable mileage reimbursements from gross income. 5. Economic recovery legislation (no bill number yet in December), to help nonprofit organizations provide critical services through an emergency bridge loan program.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Working to ensure inclusion of, and favorable treatment for conservation easements and improved incentives for charitable contributions in pending tax legislation, H.R. 2419. IRA Rollover (H.R. 1419, S. 819). Payment of excise taxes that help fund North American Wetlands Conservation Act.

Client expense: $45,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Fish & Wildlife Service (USFWS)

HR 1424 A bill to amend section 712 of the Employee Retirement Income Security Act of 1974, section 2705 of the Public Health Service Act, and section 9812 of the Internal Revenue Code of 1986 to require equity in the provision of mental health and substance-related disorder benefits under group health plans.(Extension of the Tuition Tax Deduction and the IRA Charitable Rollover) HR 1023 - A bill to repeal the imposition of withholding on certain payments made to vendors by government entities. (ALL) HR 5450 - A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F (ALL) HR 2458 - A bill to amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes.(ALL) HR 6049- A bill to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. (extending tuition tax deduction and charitable giving venture) H.R. 1419, S.819 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes. (All) H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008 (provisions related to cell phones and vendor payment withholdings of state entities).

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1524/S 548 Artist-Museum Partnership Act - provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - expand tax-free distributions from individual retirement accounts for charitable purposes.

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

H.R. 2167 - Automatic IRA Act of 2007; entire bill H.R. 2205 - Retirement Security for Life Act of 2007; entire bill H.R. 3185 - Fair Disclosure for Retirement Security Act of 2007; entire bill H.R. 3361 Workers, Retirees, and employees Recovery Act of 2008; provisions relating to required minimum distributions, Pension Protection Act of 2006 technical corrections H.R. 3765 - Defined Contribution Plan Fee Transparency Act of 2007; entire bill H.R. 4150 - Lifetime Pension Annuity for You Act of 2007; entire bill H.R. 5160 The Small Businesses Add Value for Employees Act (SAVE); entire bill H.R. 5543 - Women's Retirement Security Act of 2008; provisions relating to IRAs, DC, and required minimum distribution H.R. 6143 - Pension Protection Act ERISA Amendments of 2008; entire bill H.R. 6382 - Pension Protection Technical Corrections Act of 2008; entire bill S. 708 Health Care and Training for Older Workers; provisions relating to employer benefit programs S. 709 Older Worker Opportunity Act of 2007; provisions relating to retirement savings S. 819 Public Good IRA Rollover Act of 2007; entire bill S. 1010 - Retirement Security for Life Act of 2007; entire bill S. 1141 - Automatic IRA Act of 2007; entire bill S. 1288 - Womens Retirement Security Act of 2007; provisions relating to IRAs, DC, and required minimum distribution S. 1725 Restoring Pension Promises to Workers Act of 2007; entire bill S. 1809 Long Term Care Act; entire bill S. 1974 Pension Protection Technical Corrections Act of 2007; provisions relating to non-spousal rollovers S. 2473 Defined Contribution Fee Disclosure Act; entire bill S. 2794 - Senior Investor Protection Act of 2008; entire bill P.L. 110-458 - Worker, Retiree, and Employer Recovery Act (H.R. 7327); provisions relating to required minimum distributions and Pension Protection Act of 2006 technical corrections

Client expense: $160,000 · Firm income: Not reported

Government targets: 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

HR 1419/S 819, Public Good IRA Rollover Act of 2007, entire bill HR 2458/S 1501, Universal Higher Education and Lifetime Learning Act of 2007, entire bill HR 5450/S 2668, Modernize our Bookkeeping in the law for Employee's Cell Phone Act of 2008, entire bill HR 1424, Emergency Economic Stabilization Act of 2008, Division C, Title II, Sec 202, Sec 205, Title III, Sec 301 HR 6049/S 2886, Alternative Minimum Tax and Extenders Tax Relief Act of 2008, provisions addressing IRA Charitable Rollover, deduction for qualified tuition and related expenses HR 5719, Taxpayer Assistance and Simplification Act of 2008; Sec. 3--Removal of Cellular telephones (or similar telecommunications equipment) from listed property S 3335, Jobs, Energy, Families & Disaster Relief Act of 2008; Title II, Sec 212, Sec 214, Sec 221

Client expense: $140,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement savings legislation. Savings proposals in The President's FY 2009 Budget, Technical Corrections to the Pension Protection Act of 2006, including H.R. 3361, H.R. 6382 and S. 1974, Pension Protection Technical Corrections Act. Proposals related to minimum required distributions, S. 1141/H.R. 2167, Automatic IRA Act, H.R. 1419/S. 819, Public Good IRA Rollover Act, H.R. 3997 Emergency Economic Stabilization Act, H.R. 5160, Small Business Add Value for Employees Act, H.R. 6143, Pension Protection Act ERISA Amendment. H.R. 1424, Emergency Economic Stabilization Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1524/S 548 Artist-Museum Partnership Act - provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - expand tax-free distributions from individual retirement accounts for charitable purposes. S. 3429 Giving Incentives to Volunteers Everywhere Act of 2008 (GIVE Act)

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

H.R.1419/S.819 Public Good IRA Rollover Act of 2007 - To expand tax-free taxpayer donations and contributions from IRAs; H.R.1524/S. 548 Artist-Museum Partnership Act - To allow artists a fair market-value deducation for charitable contributions of literary, musical, artistic or scholarly works created by the donor; H.R.3361/S.1974 - Pension Protection Technical Corrections Act of 2007 - To extend IRA Rollover provision and make corrections to fractional gifts provisions. Form 990 Revision.

Client expense: $16,723 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Internal Revenue Service (IRS), Library of Congress (LOC), Natl Endowment for the Arts, Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Park Service (NPS), Natl Science Foundation (NSF), SENATE, State, Dept of (DOS), Treasury, Dept of

S. 819/ H.R. 1419 (Public Good IRA Rollover Act of 2007); S. 1141/ H.R. 2167 (Automatic IRA Act of 2007); S. 1010/ H.R. 2205 (Retirement Security for Life Act of 2007); S. 2 (Fair Minimum Wage Act of 2007); S. 1725 (Restoring Pension Promises to Workers Act); S. 1288 (Women's Retirement Security Act of 2007); H.R. 2669 (College Cost Reduction Act of 2007); H.R. 2831 (Ledbetter Fair Pay Act of 2007); Pension technicals; Fee disclosure and transparency; Small business pension coverage; Pension Protection Act implementation (investment advice); Wrap fee revenue ruling request; 529 plan regulatory project; Proposed regulation on Sec. 408(b)(2) of ERISA; RFI on disclosure to participants; Form 5500 revisions; H.R. 3923 (Offshore Deferred Compensation Act of 2007); S. 2199 (Offshore Deferred Compensation Act of 2007); S. 2473 (Defined Contribution Fee Disclosure Act of 2007); H.R. 3185 (The 401(K) Fair Disclosure for Retirement Security Act of 2007); H.R. 5160 (Save Act of 2008); H.R. 3765 (Defined Contribution Plan Fee Transparency Act of 2007); S. 2794 (Senior Investor Protection Act of 2008); H.R. 6143 (Pension Protection ERISA Amendments of 2008); Auction Rate Securities/IRA Exemption; H.R. 7327 (Worker, Retiree and Employer Recovery Act of 2008).

Client expense: $1,320,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Education, Dept of, Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Retirement issues related to universities' pension plans IRA issues related to philanthropic giving S. 819, H.R. 1419 Public Good IRA Rollover Act H.R. 6382 Pension Protection Technical Corrections Act of 2008

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

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT)

S. 819, Public Good IRA Rollover Act of 2007 (the bill in its entirety) H.R. 1419, Public Good IRA Rollover Act of 2007 (the bill in its entirety) H.R. 6049, the Energy and Tax Extenders Act of 2008 (section 204 - tax-free distributions from retirement plans) Form 990 redesign (the core form and schedule G affecting fundraising) H.R. 1424, Emergency Economic Stabilization Act of 2008 (Sec. 205. Tax-free distributions from individual retirement plans for charitable purposes.)

Client expense: $25,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

H.R. 1419/S. 819, Public Good IRA Rollover Act; H.R. 1424, Emergency Economic Stabilization Act; and H.R. 7327, Worker, Retiree, and Employer Recovery Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable IRA rollover (H.R. 1419, S. 819); UBIT issues (H.R. 3501; modifications to charitable provisions of the Pension Protection Act of 2006; donor-advised funds; private foundations and supporting organizations

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Regulation and Accountablity of Nonprofits; PL 109-280: Pension Protection Act; HR 1419/S 819: IRA Rollover for the Public Good Act of 2007; HR 2370/S 2734: Financial Security Accounts for Individuals with Disabilities Act of 2007; S 2741: Disability Savings Act of 2008; HR 6854: Fair Deal for Volunteers Act of 2007; S 3532: Giving Incentives to Volunteers Everywhere Act of 2008; HR 1424: Emergency Economic Stabiliztion Act of 2008 (HR 1419/S 819: IRA Rollover for the Public Good Act).

Client expense: $78,906 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Defense, Dept of (DOD), Education, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Council on Disability, SENATE, Transportation, Dept of (DOT), U.S. Architectural & Transportation Barriers Compliance Board (ACCESS), Veterans Affairs, Dept of (VA), White House Office

H.R. 1524/S. 548 - in support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries H.R. 1419/S. 819 - in support of provisions that would allow individuals to roll over their IRA's to charity without incurring tax

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Natl Endowment for the Arts, Natl Endowment for the Humanities, SENATE, State, Dept of (DOS), White House Office

S 819/ HR 1419 - Public Good IRA Rollover Act of 2007 HR 1911 - Tax Relief for Working Caregivers Act of 2007 Non - Profit Oversight HR 6844/S3718 Unemployment Benefit Tax Suspension Act of 2008 HR 3501 - To amend the Internal Revenue Code of 1986 to provide that indebtedness incurred by a partnership in acquiring securities and commodities is not treated as acquisition indebtedness by organizations which are limited partners for purposes of the unrelated business income tax. S 1753 - Healthy Workforce Act of 2007 HR 7201- Energy Improvement and Extension Act of 2008 HR 7060-Renewable Energy and Job Creation Act of 2008 HR 7327- Worker, Retiree, and Employer Recovery Act of 2008

Client expense: $34,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), White House Office

S. 486 by KENNEDY (D-MA) Student Loan Sunshine Act S. 819 by DORGAN (D-ND) Public Good IRA Rollover Act of 2007 S. 2891 by KENNEDY (D-MA) Teaching and Research Assistant Collective Bargaining Rights Act S.3335 by BAUCUS (D-MT) a bill to extend certain expiring provisions, and for other purposes. S. 3508 by KOHL (D-WI) - Fast Track to College Act of 2008 H.R. 2458 by EMANUEL (D-IL) to consolidate the Hope and Lifetime Learning Tax credits and the tuition deduction into a single credit H.R. 3996 by RANGEL (D-NY) Temporary Tax Relief Act of 2007 H.R. 5838 by MILLER (D-CA) A Teaching and Research Assistant Collective Bargaining Rights Act H.R. 5914 by KANJORSKI (D-PA) to clarify the authority of the Federal Financing Bank to purchase loans guaranteed under Part B of Title IV of the Higher Education Act of 1965, and for other purposes H.R. 6049 by RANGEL (D-NY) Renewable Energy and Job Creation Act (legislation extending expiring tax provisions) H.R. 6889 by MILLER (D-CA) to extend authority of the Secretary of Education to purchase guaranteed student loans for an additional year, and for other purposes P. L. 110-252 by WEBB (D-VA) Post 9/11 Veterans Educational Assistance Act of 2007 Economic Stimulus Package

Client expense: $64,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA)

S. 819, Public Good IRA Rollover Act of 2007 (the bill in its entirety) H.R. 1419, Public Good IRA Rollover Act of 2007 (the bill in its entirety) H.R. 6049, the Energy and Tax Extenders Act of 2008 (section 204 - tax-free distributions from retirement plans) Form 990 redesign (the core form and schedule G affecting fundraising) S. 3335 Jobs, Energy, Families, and Disaster Relief Act of 2008 (section 214 - tax-free distributions from retirement plans) S. 2886, Alternative Minimum Tax and Extenders Tax Relief Act of 2008 (section 207- tax-free distributions from retirement plans)

Client expense: $25,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

S. 819/ H.R. 1419 (Public Good IRA Rollover Act of 2007); S. 1141/ H.R. 2167 (Automatic IRA Act of 2007); S. 1010/ H.R. 2205 (Retirement Security for Life Act of 2007); S. 2 (Fair Minimum Wage Act of 2007); S. 1725 (Restoring Pension Promises to Workers Act); S. 1288 (Women's Retirement Security Act of 2007); H.R. 2669 (College Cost Reduction Act of 2007); H.R. 2831 (Ledbetter Fair Pay Act of 2007); Pension technicals; Fee disclosure and transparency; Small business pension coverage; Pension Protection Act implementation; Wrap fee revenue ruling request; 529 plan regulatory project; Proposed regulation on Sec. 408(b)(2) of ERISA; RFI on disclosure to participants; Form 5500 revisions; H.R. 3923/ S. 2199 (Offshore Deferred Compensation Act of 2007); S. 2473 (Defined Contribution Fee Disclosure Act of 2007); H.R. 3185 (The 401(K) Fair Disclosure for Retirement Security Act of 2007); H.R. 5160 (Save Act of 2008); H.R. 3765 (Defined Contribution Plan Fee Transparency Act of 2007); S. 2794 (Senior Investor Protection Act of 2008); H.R. 6143 (Pension Protection ERISA Amendments of 2008); Auction Rate Securities/IRA Exemption.

Client expense: $1,430,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Education, Dept of, Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

HR 1524/S 548 Artist-Museum Partnership Act - provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - expand tax-free distributions from individual retirement accounts for charitable purposes. S. 3429 Giving Incentives to Volunteers Everywhere Act of 2008 (GIVE Act)

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

HR 1524/S 548 Artist-Museum Partnership Act - provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - expand tax-free distributions from individual retirement accounts for charitable purposes.

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

H.R. 1524/S. 548 - in suport of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries H.R. 1419/S. 819 - in support of provisions that would allow individuals to roll over their IRA's to charity without incurring tax

Client expense: $6,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Natl Endowment for the Arts, Natl Endowment for the Humanities, SENATE, State, Dept of (DOS), White House Office

Public Good IRA Rollover Act of 2007 (S. 819/H.R. 1419) Healthy Workforce Act of 2007 (S. 1753)

Client expense: $411,823 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE

Retirement issues related to universities' pension plans IRA issues related to philanthropic giving S. 819, H.R. 1419 Public Good IRA Rollover Act H.R. 6382 Pension Protection Technical Corrections Act of 2008

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

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT)

HR 1023 - A bill to repeal the imposition of withholding on certain payments made to vendors by government entities. (ALL) HR 5450 - A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F (ALL) HR 2458 - A bill to amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. (ALL) HR 6049 A bill to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. (Provisions relating to extending tuition tax deduction and charitable giving venture) H.R. 1419, S.819 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes. (All) H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008 (provisions related to cell phones and vendor payment withholdings of state entities).

Client expense: $90,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

IRS Notice 2008-73 (Technical Corrections Bill and funding guidance); HR1591 (Baucus/Grassley Proposal on cap deferrals reintroduced under different titles); HR 1424 (PPA Technical Corrections Act); S819 and HR 1419 (Public Good Rollover Act of 2007); HR 6499 (Sensible Estate Tax Act of 2008); S3284 (Amending IRC of 1986 to permanently extend estate tax at 2009 levels); 409A Regulations (re: deferred compensation); Sections 404(a) and 404(c) of ERISA of 1974 (published in Fed. Reg. 7/23/08) IRS Form 8925 (Regulatory guidance on Internal Revenue Code Section 101(j) concerning employer-owned life insurance)

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

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

HR 1524/S 548 Artist-Musuem Partnership Act - To provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - To expand tax-free distribution from individual retirement accounts for charitable purposes

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

H.R. 3185, Fair Disclosure for Retirement Security Act S. 2473, Defined Contribution Fee Disclosure Act H.R. 3765, the Defined Contribution Plan Fee Transparency Act S 819/H.R. 1419, the Public Good IRA Rollover Act S. 1411/H.R. 2167, Automatic IRA Act S. 1288, Women's Retirement Security Act H.R. 5160, the Small Businesses Add Value for Employees Act

Client expense: $660,000 · Firm income: Not reported

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

Regulation and Accountablity of Nonprofits; PL 109-280: Pension Protection Act; HR 1419/S 819: IRA Rollover for the Public Good Act of 2007; HR 2370/S 2734: Financial Security Accounts for Individuals with Disabilities Act of 2007; S 2741: Disability Savings Act of 2008; HR 6854: Fair Deal for Volunteers Act of 2007; S 3532: Giving Incentives to Volunteers Everywhere Act of 2008; HR 1424: Emergency Economic Stabiliztion Act of 2008 (HR 1419/S 819: IRA Rollover for the Public Good Act).

Client expense: $115,423 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Defense, Dept of (DOD), Education, Dept of, Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Council on Disability, SENATE, Transportation, Dept of (DOT), U.S. Architectural & Transportation Barriers Compliance Board (ACCESS), Veterans Affairs, Dept of (VA), White House Office

HR 1524/S 548 Artist-Musuem Partnership Act - To provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. HR 1419/S 819 Public Good IRA Rollover Act of 2007 - To expand tax-free distribution from individual retirement accounts for charitable purposes

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Economic Council (NEC), Natl Endowment for the Arts, SENATE, State, Dept of (DOS)

1. HR 1419 and S 819, Public Good IRA Rollover Act of 2007, allowing charitable contributions from IRAs 2. S 2886/S 3098, Alternative Minimum Tax and Extenders Tax Relief Act, restoring IRA rollover and other charitable incentives 3. HR 6049, Energy and Tax Extenders Act of 2008, restoring IRA rollover and other charitable incentives 4. S 3125, Energy Independence and Tax Relief Act of 2008, restoring IRA rollover and other charitable incentives 5. S 3335, Jobs, Energy, Families, and Disaster Relief Act of 2008, restoring IRA rollover and other charitable incentives 6. HR 1424, Emergency Economic Stabilization Act of 2008, restoring IRA rollover and other charitable incentives 7. S 3429/S 3532, Giving Incentives to Volunteers Everywhere Act of 2008 or the GIVE Act of 2008, to establish the standard mileage rate for use of a passenger automobile for purposes of the charitable contributions deduction and to exclude charitable mileage reimbursements from gross income. 8. S 3246/HR 6854, Fair Deal for Volunteers Act of 2008, to establish the standard mileage rate for use of a passenger automobile for purposes of the charitable contributions deduction and to exclude charitable mileage reimbursements from gross income. 9. S.AMDT.5035 Midwestern Disaster Tax Relief amendment to HR 3221 American Housing Rescue and Foreclosure Prevention Act of 2008, provision to remove limit on charitable donations and establish the standard mileage rate for use of a passenger automobile for purposes of the charitable contributions deduction in relation to flood relief.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5450/S 2668--Modernize our Bookkeeping in the Law for Employee's Cell Phone Act of 2008 (regarding provisions related to employee cell phone usage and reporting by state entities); HR 1419/ S 819--Public Good IRA Rollover Act of 2007 (legislation to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes); S 2886--Alternative Minimum Tax and Extenders Tax Relief Act; HR 5719--Taxpayer Assistance and Simplification Act

Client expense: $140,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Interior, Dept of (DOI), Natl Aeronautics & Space Administration (NASA), Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Oceanic & Atmospheric Administration (NOAA), Natl Science Foundation (NSF), SENATE, U.S. Geological Survey (USGS), Veterans Affairs, Dept of (VA)