Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents and royalties received or accrued) H.R. 1019 - State Video Tax Fairness Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 4213 - Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4994 - Tax Assistance Act of 2010 H.R. 7327 - Pension Relief and Technical Corrections H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec. 280F) S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 Treasury regulations on capitalization under I.R.C. sec 263a VoIP Sourcing tax legislation State and local taxation of digital goods State and local taxation of telecommunications Main Street Fairness Act Telephone Excise Tax repeal Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Codification of the Economic Substance Doctrine Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Tax treatment of employer provided cell phones Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax Tax treatment of gain in certain spin-off transactions CFC look through treatment Research credit

Client expense: $4,740,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark

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

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

S144: Modernize our bookkeeping in the law for employers (MOBILE) Cell Phone Act of 2009: Cell phone tax simplification. Programs to extend broadband to underserved geographic areas to facilitiate expanded education offerings.

Client expense: $50,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE

S144: Modernize our bookkeeping in the law for employers (MOBILE) Cell Phone Act of 2009: Cell phone tax simplification. Programs to extend broadband to underserved geographic areas to facilitiate expanded education offerings.

Client expense: $50,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE

HR690/S144: Modernize our bookkeeping in the law for employers (MOBILE) Cell Phone Act of 2009: Cell phone tax simplification. E-rate program dollar cap and exemption from Antideficiency Act (S348); Program to extend broadband to underserved geographic areas to facilitiate expanded education offerings.

Client expense: $50,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE

HR690/S144: Modernize our bookkeeping in the law for employers (MOBILE) Cell Phone Act of 2009: Cell phone tax simplification. E-rate program dollar cap and exemption from Antideficiency Act (S348); Program to extend broadband to underserved geographic areas to facilitiate expanded education offerings.

Client expense: $50,000 · Firm income: Not reported

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

Federal Communications Commission proposed rulemaking on preserving the open Internet (not yet published in the Federal Register) All telecommunications provisions of the following bills: H.R. 3924, Real Stimulus Act of 2009 H.R. 3458, Internet Freedom Preservation Act of 2009 S. 1836, Internet Freedom Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employees Cell Phone Act of 2009 H.R. 3101, Twenty-first Century Communications and Video Accessibility Act of 2009 H.R. 496, Trade Enforcement Act of 2009 H.R. 801, Fair Copyright in Research Works Act S. 515, Patent Reform Act of 2009 S. 299/H.R. 628, a bill to establish a pilot program in certain United States district courts to encourage enhancement of expertise in patent cases among district judges H.R. 1166, E-fencing Enforcement Act of 2009 H.R. 1173, Organized Retail Crime Act of 2009 S. 470, Combating Organized Retail Crime Act of 2009 S. 139, Data Breach Notification Act H.R. 1076, Internet Stopping Adults Facilitating the Exploitation of Today's Youth (SAFETY) Act of 2009 H.R. 627/S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 S. 43, Permanent Internet Tax Freedom Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2221, Data Accountability Trust Act S. 788, m-SPAM Act of 2009 H.R. 2309, Consumer Credit and Debt Protection Act S. 773, Cybersecurity Act of 2009 S. 1490, Personal Data Privacy and Security Act of 2009 S. 1631, Customs Facilitation and Trade Enforcement Reauthorization Act of 2009 H.R. 2267/S. 1597, Internet Gambling Regulation, Consumer Protection, and Enforcement Act S. 3155, a bill to require reporting on certain information and communications technologies of foreign countries, to develop action plans to improve the capacity of certain countries to combat cybercrime, and for other purposes H.R. 4962, International Cybercrime Reporting and Cooperation Act

Client expense: $25,120,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Restoring American Financial Stability Act (bill number not yet assigned) H.R. 1346/S. 540, Medical Device Safety Act of 2009 S. 414/H.R. 627, Credit Card Accountability Responsibility and Disclosure Act of 2009 S. 43, Permanent Internet Tax Freedom Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 788, m-SPAM Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2309, Consumer Credit and Debt Protection Act H.R. 2221, Data Accountability and Trust Act H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 3458, Internet Freedom Preservation Act of 2009 S. 773, Cybersecurity Act of 2009 S. 1490, Personal Data Privacy and Security Act of 2009 H.R. 2267/S. 1597, Internet Gambling Regulation, Consumer Protection and Enforcement Act S. 3155, a bill to require reporting on certain information and communications technologies of foreign countries, to develop action plans to improve the capacity of certain countries to combat cybercrime, and for other purposes H.R. 4962, International Cybercrime Reporting and Cooperation Act H.R. 3126, Consumer Financial Protection Agency Act H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009 S.1490, The Personal Data Privacy and Security Act of 2009 Potential legislation regarding Offline and Online Privacy (not yet introduced) Potential FTC Reauthorization Legislation (not yet introduced)

Client expense: $25,120,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 1560/ S. 43-Permanent Internet Tax Freedom Act of 2009 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203 Grow Research Opportunities with Tax Credits Act (GROWTH Act) S.1447 Connecting America Act of 2009 (broadband tax credit provisions) H.R.5649-Digital Goods and Services Tax Fairness Act of 2010

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

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 5649-Digital Goods and Services Tax Fairness Act of 2010 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203-Grow Research Opportunities with Tax Credits Help Act S. 3513-Bonus Depreciation Extension to Create Jobs Act

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

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R.5649-Digital Goods and Services Tax Fairness Act of 2010 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.3513-Bonus Depreciation Extension to Create Jobs Act

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

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144 - Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R.1521 Cell Tax Fairness Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 1560/ S. 43-Permanent Internet Tax Freedom Act of 2009 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203 Grow Research Opportunities with Tax Credits Act (GROWTH Act) S.1447 Connecting America Act of 2009 (broadband tax credit provisions) H.R.5649-Digital Goods and Services Tax Fairness Act of 2010

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 5649-Digital Goods and Services Tax Fairness Act of 2010 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203-Grow Research Opportunities with Tax Credits Help Act S. 3513-Bonus Depreciation Extension to Create Jobs Act

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

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R.5649-Digital Goods and Services Tax Fairness Act of 2010 S.1192-Mobile Wireless Tax Fairness Act of 2009

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

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

Broadband Tax Credits; HR 1 The American Recovery and Reinvestment Act of 2009 Listed Poperty, S 144 Modernizing Our Bookkeeping in the Law for Employee's Cell Phone Act of 2009 HR 1521 Cell Tax Fairness Act of 2009 AMT Jobs Proposal

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

LIFO repeal; LCM repeal; H.R. 1083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.1083, Business Activity Tax Simplification Act of 2009 ; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form of tax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 2010, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of 2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of 2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.

Client expense: $840,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

H.R. 690 / S. 144 Modernize Our Bookkeeping in the Law for Employees Cell Phone Act of 2009; H.R. 1521 / S. 1192 Cell Tax Fairness Act of 2009; H.R. 5297 Small Business Jobs of Credit Act of 2010; H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010; Issues Related to Tax Extenders

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 275, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities (as it affects government payments to telecommunications and Internet access service providers) H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit. H.R. 690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 691, Broadband Access Equality Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 3011, Telephone Excise Tax Repeal Act of 2009 H.R. 3905, Estate Tax Relief Act of 2009 H.R. 4486, To amend the Internal Revenue Code of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property. H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010; provision regarding clarification of gains recognized in certain spin-off transactions H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; provisions related to extension of dividend tax rates H.R. 5297, Small Business Jobs Act of 2010; provisions related to Bonus Depreciation and R&D tax credit H.R. 5649, Digital Goods and Services Tax Fairness Act of 2010 Issues related to Extension of Bonus Depreciation (House) Issues related to streamlined sales taxes (House) S. 47, Telephone Excise Tax Repeal Act of 2009 S. 71, Telephone Excise Tax Repeal Act of 2009 S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 292, Withholding Tax Relief Act of 2009, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities (as it affects government payments to telecommunications and Internet access service providers) S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 1203, A bill to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit, and for other purposes. S. 1447, Connecting America Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 3513, Bonus Depreciation Extension to Create Jobs Act ; provisions related to extension of bonus depreciation and regulations related to employee cell phones Issues related to extension of current dividend and capital gains tax rates (House and Senate)

Client expense: $2,330,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690 - Modernize Our Bookeeping in the Law for Employees Act S. 144 - Modernize Our Bookeeping in the Law for Employees Act H.R. 1521 Cell Tax Fairness Act H.R. 4213 American Worker, State and Business Relief Act; H.R. 5297 Small Business Jobs and Credit Act; H.R. 4853

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents, and royalties received or accrued) H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4213 Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4849 Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010 H.R. 4994 - Taxpayer Assistance Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 H.R. 5660 - Main Street Fairness Act H.R. 5893 - Investing in American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5982 - Small Business Tax Relief Act of 2010 S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec 280F) H.R. 3011, S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 VoIP Sourcing Tax legislation State and local taxation of digital goods State and local taxation of telecommunications Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Energy tax legislation Treasury guidance on the Economic Substance Doctrine IRS rules on uncertain tax positions (Ann. 2010-30) Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Bonus depreciation Tax treatment of employer provided cell phones Tax treatment of gain in certain spin-off transactions CFC look-through treatment Research credit Employer education assistance Omnibus tax bill

Client expense: $3,760,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

Charitable Sector Issues - Tax Exempt Reform and Incentives HR690, S144 Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 HR4213 Tax Extenders Legislation HR1250, S864 IRA Charitable Rollover

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

Government targets: Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE

H.R. 690 / S. 144 - Modernize Our Bookkeeping in the Law for Employee's Cell Phone Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 5297 - Small Business Jobs of Credit Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 S. 1192 Mobile Wireless Tax Fairness Act of 2009 Issues Related to Tax Extenders S. 3513 Bonus Depreciation Extension to Create Jobs Act S.A. 4727 The Middle Class Tax Cut Act of 2010 S.A. 4753 Reid-McConnell Tax Relief, Unemployment Insurance and Job Creation Act of 2010

Client expense: $2,780,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying for support of H.R.1521, the "Cell Tax Fairness Act of 2009" and S.1192, the "Mobile Wireless Tax Fairness Act of 2009"; lobbying and lobbying activities specific to wireless policy and consumer protection issues in the House & Senate Commerce & Judiciary committees; S.144/H.R. 690, the "Modernize our Bookkeeping in the Law for Employees Cell Phone Act"; the "Digital Goods and Tax Fairness Act"; general lobbying on spectrum-related recommendations in the FCC's National Broadband Plan.

Client expense: $1,265,300 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), Office of the Vice President of the United States, SENATE

HR 690, S 144, MOBILE Cell Phone Act of 2009, advocacy to revise tax treatment of employer-provided cell phones HR 2492, no short title, amendment of the Internal Revenue Code to exclude from gross income discharges of student loans the repayment of which is income contingent HR 4851, Continuing Extension Act of 2010, funding for temporary extension of certain employment and other benefit programs HR 4213, Tax Extenders Act of 2009, amendment of the Internal Revenue Code to extend certain expiring provisions relevant to higher education institutions HR 1521, Cell Tax Fairness Act of 2009, advocacy on behalf of restricting jurisdictions from imposing new discriminatory cell phone taxes

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;

Client expense: $1,140,680 · Firm income: Not reported

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

H.R. 564. Superfund Reinvestment Act (entire bill) H.R. 832. Superfund Polluter Pays Act (entire bill) S. 437/ H.R. 2519. To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases (entire bill) S. 144/H.R. 690. Modernizing Our Bookkeeping In the Law For Employee Cell Phone Act (entire bill) H.R. 4213. Tax Extenders Act/American Workers, State & Business Relief Act, Sec. 112 (House bill)/Sec. 153 (Senate bill), Exceptions for Active Financing Income; Sec. 244 (Senate bill), Extension of National Flood Insurance Program H.R. 4796. Medicare Secondary Payer Enhancement Act (entire bill) H.R. 4994. Taxpayer Assistance Act (Title 1, Sec. 101) H.R. 5839. Investing in American Jobs and Closing Tax Loopholes Act (Sections 301-308, 402, 103, 309) H.R. 5247. Small Business Loan Fund and Tax Breaks Act (Sections 2043; Amendment- S.A. 4595, S.A. 4596) H.R. 5141/ S. 3578. Small Business Paperwork Mandate Elimination Act (entire bill) H.R. 4853. Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act (Title I, Temporary Extension of Tax Relief; Title VII, Temporary Extension of Certain Expiring Provisions; Subtitle C, Sec 750, Exceptions for Active Financing Income)

Client expense: $310,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

General tax issues; pension funding issues; corporate tax reform; Small Biz Tax Bill, H.R. 4484; S. 144/H.R. 690, Mobile Act; H.R. 1521, Cell Tax Fairness Act and Wireless Moratorium Bill; America's Healthy Future Act; tax extenders; net neutrality

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 690, S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 4213 - Tax Extenders Act of 2009 H.R. 5078 - Higher Education Affordability and Equity Act of 2010 H.R. 5600 - The Employee Educational Assistance Act H.R. 5297 Small Business Act American Opportunity Tax Credit, Section 127 Employer Provided Education Assistance, and the Individual Retirement Account Charitable Rollover H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 S. 2851 - Tax Extension legislation

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act, all issues pertaining to Title X, the Consumer Protection Bureau H.R. 6038, Financial Industry Transparency Act of 2010 H.R. 2221, Data Accountability and Trust Act H.R. 5777, BEST PRACTICES Act H.R. 3126, Consumer Financial Protection Agency Act of 2009 H.R. 2267, Internet Gambling Regulation, Consumer Protection and Enforcement Act H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2309, Consumer Credit and Debt Protection Act H.R. 3458, Internet Freedom Preservation Act of 2009 H.R. 3924, Real Stimulus Act of 2009 H.R. 4962 / S. 3155, International Cybercrime Reporting and Cooperation Act H.R. 6420 / S. 3987, Red Flag Program Clarification Act of 2010 H.R. 1076 / S. 436, Internet Stopping Adults Facilitating the Exploitation of Today's Youth (SAFETY) Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 690 / S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 773, Cybersecurity Act of 2010 S. 1490, Personal Data Privacy and Security Act of 2009 S. 3579, Data Security Act of 2010 S. 3742, Data Security and Breach Notification Act of 2010 S. 1597, Internet Poker and Game of Skill Regulation, Consumer Protection, and Enforcement Act of 2009 S. 3386, Restore Online Shoppers Confidence Act S. 139, Data Breach Notification Act S. 43, Permanent Internet Tax Freedom Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 788, m-SPAM Act of 2009 S. 3480, Protecting Cyberspace as a National Asset Act of 2010 Potential legislation regarding offline and online privacy

Client expense: $36,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 3924, Real Stimulus Act of 2009 H.R. 3458, Internet Freedom Preservation Act of 2009 H.R. 5257, Internet Investment, Innovation, and Competition Preservation Act H.R. 690, Modernize Our Bookkeeping In the Law for Employees Cell Phone Act of 2009 H.R. 5297, Small Business Jobs and Credit Act of 2010 H.R. 3101, Twenty-first Century Communications and Video Accessibility Act of 2009 H.R. 496, Trade Enforcement Act of 2009 H.R. 801, Fair Copyright in Research Works Act H.R. 1166, E-fencing Enforcement Act of 2009 H.R. 1173, Organized Retail Crime Act of 2009 H.R. 1076, Internet Stopping Adults Facilitating the Exploitation of Today's Youth (SAFETY) Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2221, Data Accountability Trust Act H.R. 2309, Consumer Credit and Debt Protection Act H.R. 2267, Internet Gambling Regulation, Consumer Protection, and Enforcement Act H.R. 4954, To amend title 35, United States Code, to provide recourse under the patent law for persons who suffer competitive injury as a result of false markings Proposed Net Neutrality Legislative Framework (draft released by Rep. Waxman)(bill number not yet assigned) S. 1836, Internet Freedom Act of 2009 S. 3624, Freedom of Consumer Choice Act S. 144, Modernize Our Bookkeeping In the Law for Employees Cell Phone Act of 2009 S. 515, Patent Reform Act of 2009 S. 470, Combatting Organized Retail Crime Act of 2009 S. 139, Data Breach Notification Act S. 43, Permanent Internet Tax Freedom Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 788, m-SPAM Act of 2009 S. 773, Cybersecurity Act of 2009 S. 1490, Personal Data Privacy and Security Act of 2009 S. 1631, Customs Facilitation and Trade Enforcement Reauthorization Act S. 1597, Internet Poker and Game of Skill Regulation, Consumer Protection, and Enforcement Act of 2009 S. 3480, Protecting Cyberspace as a National Asset Act of 2010 S. 3386, Restore Online Shoppers' Confidence Act S. 3742, Data Security and Breach Notification Act of 2010 S. 3804, Combating Online Infringement and Counterfeits Act S. 3579, Data Security Act of of 2010 S. 299 / H.R. 628, a bill to establish a pilot program in certain United States district courts to encourage enhancement of expertise in patent cases among district judges S. 414 / H.R. 627, Credit Card Accountability Responsibility and Disclosure Act of 2009 S. 144 / H.R. 690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 3155 / H.R. 4962, International Cybercrime Reporting and Cooperation Act Various issues relating to the Federal Trade Commission's Notice of Proposed Rulemaking on Telemarketing Sales Rule and Debt Relief Amendments-R411001, FCC National Broadband Plan Proceeding, FCC Rulemaking on Preserving the Open Internet, FCC Notice of Inquiry on the Best Legal Framework for Broadband Internet Access, and activities of the Internet Corporation for Assigned Names and Numbers

Client expense: $36,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 4149 Legislation to provide a renewable electricity integration credit for a utility that purchases or produces renewable power. Draft Senate proposal similar to H.R. 4149 for a renewable electricity integration credit, including a refundable tax payment. Draft proposal related to technical correction of Section 1603 of the American Reinvestment and Recovery Act (ARRA). Amendments to H.R. 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 & the Middle Class Tax Relief Act of 2010 Relating to technical correction and extension of Section 1603 of the American Reinvestment and Recovery Act (ARRA). S. 3631 (Clean Energy Works Act) provision related to technical correction for the Section 1603 ARRA renewable energy grants. H.R. 4599 The Renewable Energy Expansion Act related to the modification and extension of the Section 1603 ARRA renewable energy grants. Draft House Ways and Means Committee legislation - Domestic Manufacturing and Energy Jobs Act of 2010 - related to the related to the modification and extension of the Section 1603 ARRA renewable energy grants. H.R. 4213 the American Workers, State, and Business Relief Act of 2010 provisions related to amendments offered in the Senate related to a technical correction for the Section 1603 ARRA renewable energy grants. General support for employer-provided pension system. H.R. 4226 - Expanding Building Efficiency Incentives Act of 2009 related to energy efficiency tax credits. H.R. 5297 (Small Business Jobs & Credit Act of 2010) provision related to cell phone taxation originally in S. 144 and H.R. 690.

Client expense: $355,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR690/S144 -- Modernize our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 -- Tax on cell phone usage HR3082/Samd4885 -- Continuing Appropriations and Surface Transportation Extensions Act, 2011 -- Student financial aid HR4853/Samd 4753 and Samd 4765 -- Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 -- American Opportunity Tax Credit -- Qualified tuition deduction -- Student loan interest deduction -- Coverdell Education savings accounts -- Section 127 employer education assistance -- Charitable IRA rollover HR5297 -- Small Business Jobs and Credit Act of 2010 -- Tax on cell phone usage HR5600 -- Employee Educational Assistance Act -- Taxability of employer provided educational assistance S3793 -- job Creation and Tax Cuts Act of 2010 -- IRA rollover -- Qualified tuition deduction

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009; H.R. 4213, Tax Extenders Act of 2009; H.R. 7327, Pension Relief and Technical Corrections; Retirement and pension plans; Healthcare tax legislation; tax treatment of Medicare Part D Retirement Drug Subsidy; Cost recovery and depreciation issues.

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

Government targets: SENATE

Broadband, Wireless, Spectrum Auction, Spectrum Policy All legislation dealing with Wireless Consumers Protection Issues S. 251 - Safe Prisons Communications Act of 2009, regarding cell phone jamming S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009, regarding tax issues related to listed prop.

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 1258 - Truth in Caller ID Act H.R. 1110 - Preventing Harassment through Outbound Number Enforcement Act H.R. 1521 - Cell Tax Fairness Act of 2009 S. 144 - Modernize Our Bookkeeping in the Law for Employee's Cell Phone Act of 2009 S.773 - Cybersecurity Act of 2009 S.778 - A bill to establish, within the Executive Office of the President, the Office of National Cybersecurity Advisor S.2879 - A bill to direct the Federal Communications Commission to conduct a pilot program expanding the Lifeline Program to include broadband service, and for other purposes S.1192 - A bill to restrict any State or local jurisdiction from imposing a new discriminatory tax on mobile wireless communications services, providers, or property Issues related to the deployment of broadband wireless, wireline and IP technologies Issues related to the Digital Television transition Issues related to the Universal Service Fund S. 3490 - Spectrum Relocation Improvement Act of 2010 S. 3625 - The First Responders Protection Act of 2010 S. 3756 - The Public Safety Spectrum and Wireless Innovation Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 1749, Cellular Phone Contraband Act; HR 690/S 144, MOBILE Cell Phone Act; HR 1020, Arbitration Fairness Act; HR 1521/S 1192, Cell Tax Fairness Act; HR 3091/S 3490, Spectrum Relocation Improvement Act; HR 3101, Twenty First Century Communications and Video Accessability Act; S 3304, Access to Twenty First Century Communication

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.4173, Dodd-Frank Wall Street Reform and Consumer Protection Act; H.R.4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; S.348, A bill to amend section 254 of the Communications Act of 1934 to provide that funds received as universal service contributions and the universal service support programs established pursuant to that section are not subject to certain provisions of title 31, United States Code, commonly known as the Antideficiency Act; S.144/H.R.690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009; H.R.5649, Digital Goods and Services Tax Fairness Act of 2010; S.3304, Equal Access to 21st Century Communications Act; H.R.3101, Twenty-first Century Communications and Video Accessibility Act of 2009; H.CON.RES.311, To express the sense of Congress that it is the responsibility of Congress to determine the regulatory authority of the Federal Communications Commission with respect to broadband Internet services; S.3624, Freedom For Consumer Choice Act; H.R.1521, Cell Tax Moratorium; S.1266/H.R.2428, The Broadband Conduit Deployment Act of 2009; Issues related to telecommunications and network neutrality.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.4173, Dodd-Frank Wall Street Reform and Consumer Protection Act; H.R.4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; S.348, A bill to amend section 254 of the Communications Act of 1934 to provide that funds received as universal service contributions and the universal service support programs established pursuant to that section are not subject to certain provisions of title 31, United States Code, commonly known as the Antideficiency Act; S.144/H.R.690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009; H.R.5649, Digital Goods and Services Tax Fairness Act of 2010; S.3304, Equal Access to 21st Century Communications Act; H.R.3101, Twenty-first Century Communications and Video Accessibility Act of 2009; H.CON.RES.311, To express the sense of Congress that it is the responsibility of Congress to determine the regulatory authority of the Federal Communications Commission with respect to broadband Internet services; S.3624, Freedom For Consumer Choice Act; H.R.1521, Cell Tax Moratorium; S.1266/H.R.2428, The Broadband Conduit Deployment Act of 2009; Issues related to telecommunications and network neutrality.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable giving as it relates to universities and their foundations; (see addendum page) Collegiate Housing and Infrastructure Act of 2009 (CHIA) (H.R. 1547/S.781) Nonprofit Capacity Building, Serve America Act FICA issues employees/students; graduate student tax issues; IRA rollover; tax issues as they relate to research facilities and bonding; R&D Tax credit Tax incentives as it relates to higher education - UBIT - exemptions for higher education related expenses for students Tax incentives for green utilities Comprehensive tax package (H.R. 6049, H.R. 7005, H.R. 7006, H.R. 6983) Tax extenders (H.R. 4213) Mobile Cell Phone Act of 2009 (S. 144/H.R. 690)

Client expense: $88,684 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), 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)

Issues specific to wireless policy. S. 144/H.R. 690, the modernize the bookkeeping in the law for Employees Cell Phone Act; S. 1192/H.R.1521, the mobile wireless tax fairness act of 2009, H.R. 3019/S.3490, the Spectrum Relocation Act; H.R. 4850, the American Jobs Creation Act, the Digital Goods and Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to extension of the Bonus Depreciation of Capital Assets and Dividends. S. 144, HR 690,-Employees Cell Phone Act HR 1521, S. 1192- Cell Tax Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.760, Provide an income tax credit to holders of bonds financing new advanced broadband infrastructure. H.R.1560, To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S.43, To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.H.R. 1083, Business Activity Tax Simplification Act of 2009 H.R.690, Amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. S.144, Amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. Monitor net neutrality legislation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1083, Business Activity Tax Simplification Act of 2009, Internet Consumer Protection Act, monitor provisions for impact on cities; monitor exit tax legislation; monitor municipal bonds legislation. H.R. 690, S. 144, Amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. Monitor net neutrality and national broadband policy legislation.

Client expense: Not reported · Firm income: $50,000

Government targets: Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), SENATE

Monitor development of spectrum management and reallocation legislation and interoperability issues, franchise fees, rights-of-way; including Monitor developments regarding tax exempt bonds, school modernization, low income housing tax credit, and renewable energy tax credits. Monitor municipal broadband legislation. Monitor cell tower siting and health issues legislation. H.R.690, Amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. S.144, Amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. H.R.760, Provide an income tax credit to holders of bonds financing new advanced broadband infrastructure. H.R.1560, To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent. S.43, To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.

Client expense: Not reported · Firm income: $50,000

Government targets: Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), SENATE