Taxpayer Responsibility, Accountability, and Consistency Act of 2009

Proposed regulations governing union elections under the Railway Labor Act (see Federal Register Nov. 3, 2009) All labor and employment provisions of the following bills: H.R. 1409/S. 560, Employee Free Choice Act of 2009 H.R. 1176/S. 478, Secret Ballot Protection Act of 2009 H.R. 1355, National Labor Relations Modernization Act H.R. 2067, Protecting America's Workers Act H.R. 2077, Alert Laid Off Employees in Reasonable Time Act H.R. 2460/S. 1152, Healthy Families Act H.R. 635, National Commission on State Workers' Compensation Laws Act H.R. 2641, Medicare Secondary Payer and Workers' Compensation Settlement Agreements Act H.R. 3403/S. 1543, Supporting Military Families Act of 2009 H.R. 3991, Emergency Influenza Containment Act H.R. 4092/S. 2790, Pandemic Protection for Workers, Families, and Businesses Act S. 2882, Taxpayer Responsibility, Accountability and Consistency Act of 2009 H.R.1, American Recovery and Reinvestment Act of 2009, including provisions related to Buy American H.R. 2808/S. 1227, Truth in Employment Act of 2009 S. 1584/H.R. 3017, Employment Non-Discrimination Act of 2009 H.R. 933, Family-Friendly Workplace Act H.R. 3047, Balancing Act of 2009 S. 1374/H.R. 3042, Forewarn Act E.O. 13,494, related to encouraging federal contractors to remain neutral in union organizing E.O. 13, 495, related to new contractors under the Service Contract Act offering the right of first refusal to employees if a displaced contractor E.O. 13,496, related to requiring federal contractors to post notices of certain rights under labor and employment laws E.O. 13,502, related to the use of project labor agreements Potential "high road"/blacklisting government contracting Executive Order or regulation (not yet announced) Proposed regulations implementing EO 13,502 (see Federal Register July 14, 2009) Proposed regulations implementing EO 13,496 (see Federal Register Aug. 3, 2009) Proposed regulations on financial disclosure obligations of union trusts and subsidiaries (see Federal Register Feb. 2, 2010) Proposed regulations implementing Executive Order 13,495 (see Federal Register March 19, 2010) Nominations for the following positions: Member, National Labor Relations Board Solicitor of Labor Administrator, Wage and Hour Division, Department of Labor Assistant Secretary of Labor for Occupational Safety and Health Workforce Investment Act (draft legislation not yet introduced) Draft legislation related to providing discharged employees with certain information (not yet introduced) Potential legislation related to employee classification and compensated time under the Fair labor Standards Act (no specific legislation 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

HR 3408 / S. 2882 - Taxpayer Responsibility, Accountability, and Consistency Act. A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees. Entire bill. HR 4213 - American Jobs and Closing Tax Loopholes Act. A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions. Entire bill, and amendments related to additional tax relief for businesses. Encouraging the 111th Congress to indroduce legislation to amend the tax laws to stimulate the create of jobs and employment. No bill numbers.

Client expense: $250,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

Labor, employment and tax issues; H.R.3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S.2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009.

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

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

Labor, employment and tax issues; H.R.3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S.2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009.

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

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

Administration's FY2010 International Tax Proposals; Administration's FY2010 and Senate Finance Committee discussion draft offshore tax compliance proposals; H.R. 847 (9/11 Health and Compensation Act)(worker classification rules); H.R. 3408 (Taxpayer Responsibility, Accountability, and Consistency Act of 2009); H.R. 3933 (Foreign Account Tax Compliance Act); H.R. 4173 (Dodd-Frank Wall Street Reform and Consumer Protection Act); H.R. 4213 (American Jobs and Closing Tax Loopholes Act); H.R. 4849 (Small Business and Infrastructure Jobs Tax Act); H.R. 4853 (Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010)(taxation of dividends and capital gains, extension of expiring business provisions); H.R. 5297 (Small Business Jobs Act of 2010); H.R. 6128 (Fair Playing Field Act of 2010)(worker classification); S. 506 (Stop Tax Haven Abuse Act) (Administration's FY2010 dividend withholding proposals); S. 2882 (Taxpayer Responsibility, Accountability and Consistency Act of 2009); S. 2994 (Taxpayer Fairness Act); S. 3350 (Municipal Bond Market Support Act of 2010); S. 3786 (Fair Playing Field Act of 2010)(worker classification); S. 3793 (Job Creation and Tax Cuts Act of 2010); Build America Bonds; Extension of Build America Bonds; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Extension of Federal Home Loan Bank Guarantee; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Bonus tax proposals; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act (FATCA), provisions enacted under the Hiring Incentives to Restore Employment Act (Notice 2010-60); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Notice 2010-46 (Tax withholding on substitute dividend payments); Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds.

Client expense: $1,280,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), 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)

HR 3408/S 2882: TAXPAYER RESPONSIBILITY, ACCOUNTABILITY, AND CONSISTENCY ACT OF 2009; ALL PROVISIONS OF THE BILL HR 3424: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO DISALLOW THE DEDUCTION FOR EXCESS NON-TAXED REINSURANCE PREMIUMS WITH RESPECT TO UNITED STATES RISKS PAID TO AFFILIATES; ALL PROVISIONS OF THE BILL NO SPECIFIC BILL: INTERNAL REVENUE SERVICE ISSUE RELATED TO EMPLOYEE/AGENTS SOCIAL SECURITY NUMBERS POSTED ON IRS WEBSITE

Client expense: $290,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employment and tax issues; H.R.3408, amending IRC re: independent contractors; S.2882, amending IRC re: independent contractors; H.R.6128 & S.3786, Fair Playing Field Act of 2010; HR 847

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employment and tax issues related to independent contractors; H.R.3408; S.2882; H.R. 6128; S.3786, Fair Playing Field Act of 2010

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 436 - Certain Estate Tax Relief Act of 2009; entire bill H.R. 847 - James Zadroga 9/11 Health and Compensation Act of 2010; provisions relating to possible use of workforce classification reforms as the revenue offset (P.L. 111-347, 1/2/2011) H.R. 1083 - The Business Activity Tax Simplification Act of 2009; entire bill H.R. 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services; entire bill H.R. 2920 Statutory Pay Go Act of 2009; provisions relating to estate tax and middle class tax benefits H.R. 3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to limitation of independent contractor status for independent broker dealers H.R. 3905 Estate Tax Relief Act; entire bill H.R. 3933 - Foreign Account Tax Compliance Act of 2009; to ensure workable reporting requirements for mutual funds H.R. 4154 - Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009; entire bill H.R. 4191 - Let Wall Street Pay for the Restoration of Main Street Act of 2009; entire bill H.R. 4337 - Regulated Investment Company Modernization Act of 2009; entire bill (P.L. 111-325, 12/22/2010) H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010; provisions relating to small business capital gains exclusion and Build America Bonds H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; provisions relating to individual tax rates/estate tax and extenders, small business incentives relevant to the financial services sector H.R. 5982 Small Business Tax Relief Act of 2010; provisions relating to repeal of 1099 reporting obligations enacted in health care reform H.R. 6128 Fair Playing Field Act of 2010; provisions that would affect use of independent contractors within the securities industry S. 506 - Stop Tax Haven Abuse Act; provision relating to managed and controlled foreign entities S. 567 - A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; entire bill S. 651 - Compensation Fairness Act of 2009; entire bill S. 722 - Taxpayer Certainty and Relief Act of 2009; provisions relating to capital gains, dividends, and estate tax S. 1007 - Excessive Pay Capped Deduction Act of 2009; entire bill S. 2784 - A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; entire bill S. 2869 Small Business Job Creation and Access to Capital Act of 2009; entire bill S. 2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to independent contractors within the securities industry S. 2927 - Wall Street Fair Share Act; entire bill S. 3513 Bonus Depreciation Extension to Create Jobs Act; entire bill S. 3773 Tax Hike Prevention Act of 2010; provisions relating to capital gains dividends and estate tax S. 3786 Fair Playing Field Act; provisions that would affect use of independent contractors within the securities industry S. 3793 Job Creation and Tax Cuts Act of 2010; entire bill S. 3816 Creating American Jobs and Ending Offshoring Act; entire bill S. 3946 - Small Business Paperwork Relief Act; entire bill Administrations FY 2011 budget proposals relating to Auto IRA retirement savings initiatives, taxation of life insurance companies, international taxation, tax treatment of capital gains and dividends, independent contractor, estate tax, and Financial Crisis Responsibility Fee

Client expense: $270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.251: LIFE INSURANCE EMPLOYEE NOTIFICATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 768: COMMISSION ON FINANCIAL CRISIS ACCOUNTABILIY ACT OF 2009; PROVISIONS RELATED TO TAX IMPLICATIONS ON LIFE INSURANCE H.R.2452/S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE H.R.3399: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO PERMIT THE CONSOLIDATION OF LIFE INSURANCE COMPANIES WITH OTHER COMPANIES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 3408/S. 2882: TAXPAYER REPONSIBILITY, ACCOUNTABILITY, AND CONSISTENCY ACT OF 2009; PROVISIONS RELATED TO CLASSIFICATION OF INDEPENDENT CONTRACTORS AS EMPLOYEES H.R.3669: EMPLOYER-OWNED LIFE INSURANCE LIMITATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 4013: TO AMEND THE INTERNAL REVANUE CODE OF 1986 TO ALLOW A 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4173: DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT (FKA: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010); ALL PROVISIONS OF THE BILL H.R.: 4191: LET WALL STREET PAY FOR THE RESTORATION OF MAIN STREET ACT OF 2009; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4412: WALL STREET BONUS TAX ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 156: SMALL BUSINESS STIMULUS ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 722: TAXPAYER CERTAINTY AND RELIEF ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE S. 1835/S. 1937: A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO ALLOW 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 2927: WALL STREET FAIR SHARE ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES BILL NOT YET INTRODUCED: FINANCIAL CRISIS RESPONSIBILITY FEE; PROVISIONS RELATED TO THE FEES OR TAXES ON FINANCIAL SERVICES COMPANIES TO REPAY TARP

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Wage&Hour Enforcement; Worker misclassification & independent contractors, H.R. 1409/S.590, Employee Free Choice Act; Under-reporting of worker injuries, multi-site employees; organizing rights of workers at FedEx; worker misclassification at FedEx; ; H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability and Consistency Act; H.R. 847/S.1334 James Zodrga 9/11 health & compensation of 2009; H.R. 2067/S.1580, Protecting America's Workers Act; H.R. 2113 to require corporate wide reporting/workplace injuries and illnesses. OSHA Enhancement Enforcement Programs; OSHA state programs; OSHA-enforcement and penalty issues; family and victim rights; DOL worker misclassification/UI initiatives. H.R. 5107/ S. 3254, Employee Misclassification Prevention Act. H.R. 5663/S.3761, the Miner Act; S.3786/H.R. 6128, The Fair Playing Field Act of 2010; S. 182/S.3772/H.R. 12, Paycheck Fairness Act; H.R. 6495/S.3671, Robert C. Byrd Mine Safety and Protection Act.

Client expense: $281,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, Pension Benefit Guaranty Corporation (PBGC), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Independent contractors and taxation; worker misclassification; H.R. 3408/S.2882, Taxpayer Responsibility, Accountability Inconsistency Act; S. 3786/H.R. 6128, Fair Playing Field Act of 2010; Johanns Amdt. to S. 510 to repeal expansion of information reporting requirements for payment of $600 or more to corporations, Nelson (FL) amdt. to S. 510 to exempt certain amounts subject to other information reporting provisions from certain reporting provision of the... Patient Protection and Affordable Care Act, H.R. 5982, Small Business Tax Relief Act of 2010; H.R. 4853, Tax Relief Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

Client expense: $281,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, Pension Benefit Guaranty Corporation (PBGC), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

HR 1105; HR 12 - Paycheck Fairness Act; HR 1176 - Ensure right to secret ballot elections; HR 1409 & S 560 - Employee Free Choice Act; Re-employment of Skilled and Professional Employees & Construction Trades Workers Act; HR 2067, Protecting America's Workers Act; Secure America Through Verification & Enforcement Act; Multi- and single-employer Pension Plan relief, including HR 3936, the Preserve Benefits and Jobs Act and S 3157, the Create Jobs and Save Benefits Act; HR 2026/S 1238; HR 1176/S 478 - Secret Ballot Protection Act; HR 824 - paid leave legislation; HR 2847 - Jobs for Main Street Act; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; H R 5663 - Robert C. Byrd Miner Safety & Health Act of 2012; S 3786, the Fair Playing Field Act of 2010

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

Government targets: Army, Dept of (Corps of Engineers), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), 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), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

HR 275/S 292, a bill to repeal the imposition of three percent withholding on certain government contracts; Highway Trust Fund Solvency; Surface Transportation Authorization Act, provisions relating to continuation of and to increase the rate of Highway Trust Fund revenues; Tax provisions relating to retrofit of diesel-powered construction equipment; S 1637 and HR 4226, a bill to increase the amount of the tax deduction for energy efficient commercial building; Estate tax permanency; Continuation of expiring 2001 and 2003 tax rates; Extension of 15-year depreciation of leasehold, retail, and restaurant improvements; Extension of Depreciation Bonus and Section 179 expensing; Build America Bonds HR 537/S 3262; Exempt construction from Private Activity Bond cap; HR 4213, Tax Extenders Act; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; Extension of 5-year carryback of net operating losses; Payroll taxes paid by S corporations; Carried interest; HR 514/S 3578, the Small Business Paperwork Mandate Elimination Act; HR 6097, American Job Builders Tax Reform Act; HR 5901, Real Estate Jobs and Investment Act; HR 5943, Community Recovery and Enhancement Act; HR 4853, the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; National Commission on Fiscal Responsibility and Reform report

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

Government targets: Army, Dept of (Corps of Engineers), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), 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), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

America Recoverying and Reinvestment Act HR 1 Building Star HR5476 / S3079 Worker Misclassification HR3408 / S2882 Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period HR2198 Baucus - Nelson Amendment to Small Business Jobs Bill: This amendment would amend the 1099 corporate to corporate reporting provisions for goods enacted in the Patient Protection and Affordable Care Act. Support of Extension of Treasury Grants Program for Manufacturing Energy Efficiency/Combined Heat and Power (CHP)/Industrial Retrofit Efficiency

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1409 / S 560 Employee Free Choice Act HR 12 Paycheck Fairness Act R.E.S.P.E.C.T. Act S 2882 / HR 3408 The Taxpayer Responsibility, Accountability, and Consistency Act of 2009 S 3254 The Employee Misclassification Prevention Act of 2009 S 182 / S 3772 Paycheck Fairness Act S 3786 / HR 6128 Fair Playing Field Act HR 5663 Miner Safety and Health Act of 2010 / Robert C. Byrd Miner Safety and Health Act of 2010

Client expense: $5,411 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

HR 3408: Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S 2882:Taxpayer Responsibility, Accountability, and Consistency Act of 2009; HR 5451: Small Business Paperwork Mandate Elimination Act; S 3578: Small Business Paperwork Mandate Elimination Act; 1099 Reporting Requirement

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

Government targets: HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), SENATE

HR. 3408 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 2882 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 3786 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 6128 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 5982 -- A bill to amend the Internal Revenue Code of 1986 to repeal the expansion of certain information reporting requirements to corporations and to payments for property, to eliminate loopholes which encourage companies to move operations offshore, and for other purposes. Bill in entirety.

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

Government targets: Employment & Training Administration, Energy, Dept of, Federal Deposit Insurance Corporation (FDIC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Job Corps, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

H.R. 11, to amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, and to modify the operation of the Americans with Disabilities Act of 1990 and the Rehabilitation Act of 1973, to clarify that a discriminatory compensation decision or other practice that is unlawful under such law occurs each time compensation is paid. H.R. 12, to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages on the basis of sex, and for other purposes. H.R. 1355, National Labor Relations Modernization Act. H.R. 1409/S. 560, the Employee Free Choice Act of 2009. H.R. 5107, to amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees. H.R. 5537, to amend the Internal Revenue Code of 1986 to clarify the treatment of emergency service volunteers as independent contractors. H.R. 6128, to amend the Internal Revenue Code of 1986 to permit the secretary of the treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. S. 166, to amend title VII of the Civil Rights Act of 1964 to clarify the filing period applicable to charges of discrimination, and for other purposes. S. 2882, to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, and for other purposes. S. 3254, to amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees.

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

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

H.R.251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R.768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R.2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: estate tax as it effects life insurance. H.R.3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R.3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R.4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R.4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R.4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R.4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Lame Duck Tax Bill) Issue: revenue offsets H.R.5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R.5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R.6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S.156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation as it effects life insurance. S.722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: taxation as it effects life insurance. S.823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance. S.1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S.3664 - Title: Family Farm Estate Tax Deferral Act of 2010 Issue: estate tax as it effects life insurance. H.R.6538 : Permanent Tax Relief Act Issue: estate tax as it effects life insurance. S.2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. S.3795 - Title: TAX GAP Act of 2010 Issue: taxation of life insurance companies. Financial Crisis Responsibility Fee/Bank Tax (not introduced) - To assess a fee or tax on financial services companies to repay TARP or other purposes. Issue: taxation of life insurance companies. TRACKING H.R.96 - Title: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. Issue: estate tax as it effects life insurance. H.R.99 - Title: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. Issue: estate tax as it effects life insurance. H.R.173 - Title: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax. Issue: estate tax as it effects life insurance. H.R.205 - Title: To repeal the Federal estate and gift taxes. Issue: estate tax as it effects life insurance. H.R.436 - Title: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. Issue: estate tax as it effects life insurance. H.R.533 - Title: To make full estate tax repeal, small business expensing, and SECA tax deduction for health insurance permanent. Issue: estate tax as it effects life insurance. H.R.1960 - Title: To make the repeal of the estate tax permanent. Issue: estate tax as it effects life insurance. H.R.1986 - Title: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax, increase the estate tax unified credit to an exclusion equivalent of $4,000,000, reduce the maximum estate tax rate to 40 percent, and for other purposes. Issue: estate tax as it effects life insurance. H.R.2023 - Title: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. Issue: estate tax as it effects life insurance. H.R.2658 - Title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. Issue: estate tax as it effects life insurance. H.R.5764 - Title: Responsible Estate Tax Act Issue: estate tax as it effects life insurance. H.R.6415 : Title: Tax Relief Certainty Act Issue: estate tax as it effects life insurance. H.R.6522 : End Tax Uncertainty Act Issue: estate tax as it effects life insurance. No bill number - Restoring American Financial Stability Act of 2010 (Title XVI). Issue: derivatives tax.

Client expense: $1,631,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform and simplification. Support standard home office deduction option-Home Office Deduction Simplification Act(H.R. 3615/S.1754). Support a business deduction for health insurance costs benefitting sole -proprietors-Equity for Our Nation's Self-Employed Act(H.R.1470/S. 725).Independent contractor classification issues-opposing the Taxpayer Responsibility, Accountability,and Consistency Act(H.R. 3408/S. 2882).Tax gap proposals and issues-Small Business Paperwork Mandate Elimination Act(H.R. 5141). Small business tax extenders-Small Business Jobs Act(H.R. 5297) and American Jobs and Closing Tax Loopholes Act(H.R. 4213).Support for the repeal of the expanded 1099 reporting contained in the healthcare reform law including proposed amendments to the Senate Food Safety Modernization Act(S. 510).Support for extension of tax cuts and one year reduction in the self-employment tax rate(H.R. 4853).

Client expense: $276,284 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of

See attachment. TAX Fourth Quarter Report 2010 H.R. 251 - Title: Life Insurance Employee Notification Act. Issue: effects of company owned life insurance. H.R. 768 - Title: To establish a commission on the tax and fiscal implications of the regulation of financial products and arrangements and to study the current financial crisis, its causes and impact on the Federal deficit and tax revenues. Issue: tax implications on life insurance. H.R. 2452 - Title: Net Operating Loss (NOL) Carryback Act; to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. H.R. 3399 - Title: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. Issue: taxation of life insurance companies H.R. 3408/ S.2882 Title: Taxpayer Responsibility, Accountability and Consistency Act of 2009. H.R. 3669 - Title: To prohibit employers from carrying life insurance policies on their rank and file employees. Issue: use of COLI H.R. 4013 - Title: To amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies H.R. 4191 - Title: To amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction. Issue: taxation of life insurance companies H.R. 4412 - Title: To amend the Internal Revenue Code of 1986 to impose a 50 percent tax on bonuses paid by TARP. Issue: taxation of life insurance companies H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Lame Duck Tax Bill) Issue: revenue offsets H.R. 5893 - Title: Investing in American Jobs and Closing Tax Loopholes Act of 2010 Issue: revenue offsets H.R. 5982 - Title: Small Business Tax Relief Act of 2010 Issue: revenue offsets H.R. 6128/S.3786 - Title: Fair Playing Field Act of 2010 Issue: Independent contractors. S. 156 - Title: Small Business Stimulus Act of 2009; a bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009. Issue: taxation as it effects life insurance. S. 722 - Title: To amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes. Issue: taxation as it effects life insurance. S. 823 - Title: Net Operating Loss (NOL) Carryback Act; a bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation as it effects life insurance. S. 1835 - Title: A bill to amend the Internal Revenue Code of 1986 to allow 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S. 1937 - Title: A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes. Issue: taxation of life insurance companies. S. 2927 - Title: A bill to amend the Internal Revenue Code of 1986 to impose a tax on certain securities transactions to fund job creation and deficit reduction, and for other purposes. Issue: taxation of life insurance companies. S. 3795 - Title: TAX GAP Act of 2010 Issue: taxation of life insurance companies. Financial Crisis Responsibility Fee/Bank Tax (not introduced) - To assess a fee or tax on financial services companies to repay TARP or other purposes. Issue: taxation of life insurance companies. No bill number - Restoring American Financial Stability Act of 2010 (Title XVI). Issue: derivatives tax.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Procurement reform generally (House Oversight in Government Reform Hearing) HR.3492 - bid listing; 3% withholding tax repeal (HR.275 and S.292); Federal contractor legal compliance database - asministrative regulations; Federal project labor agreement executive order S.2882 and HR.3408 - Taxpayer Responsibility, Accountability and Consistency Act of 2009 - worker misclassification reform

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

Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

H.R. 1409/S. 560, the Employee Free Choice Act; H.R. 12/S. 3772, the Paycheck Fairness Act; H.R. 2460/S. 1152, the Healthy Families Act; H.R. 635, National Commission on State Workers Comp Laws Act; RESPECT Act; H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability, and Consistency Act; S. 3254, Employee Misclassification Prevention Act;

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

Government targets: Commerce, Dept of (DOC), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

HR 3200; HR 3590, HR 3408, HR 5902, S. 3596, S. 2882, S. 3501, S. 3502 - in home companion care issues.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for H.R. 3408 and S. 2882, The Taxpayer Responsibility, Accountability, and Consistency Act of 2009, to address employer misclassification of workers as independent contractors H.R. 6128 and S. 3786 - Fair Playing Field Act of 2010

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opposed legislation (S.2882, H.R. 3408, S.3786, and H.R. 6128) concerning worker classification

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT), White House Office

H.R. 11, to amend title VII of the Civil Rights Act of 1964 and the Age Discrimination in Employment Act of 1967, and to modify the operation of the Americans with Disabilities Act of 1990 and the Rehabilitation Act of 1973, to clarify that a discriminatory compensation decision or other practice that is unlawful under such law occurs each time compensation is paid. H.R. 12, to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages on the basis of sex, and for other purposes. H.R. 1355, National Labor Relations Modernization Act. H.R. 1409/S. 560, the Employee Free Choice Act of 2009. H.R. 5107, to amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees. H.R. 5537, to amend the Internal Revenue Code of 1986 to clarify the treatment of emergency service volunteers as independent contractors. H.R. 6128, to amend the Internal Revenue Code of 1986 to permit the secretary of the treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. S. 166, to amend title VII of the Civil Rights Act of 1964 to clarify the filing period applicable to charges of discrimination, and for other purposes. S. 2882, to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, and for other purposes. S. 3254, to amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees.

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

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

Labor, employment and tax issues; H.R.3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S.2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009. H.R. 6128, S. 3786 - Fair Playing Field Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Labor, employment and tax issues; H.R.3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; S.2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009. H.R. 6128, S. 3786 - Fair Playing Field Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Administration's FY2010 International Tax Proposals; Administration's FY2010 and Senate Finance Committee discussion draft offshore tax compliance proposals; H.R. 3408 (Taxpayer Responsibility, Accountability, and Consistency Act of 2009); H.R. 3933 (Foreign Account Tax Compliance Act); H.R. 4173 (Dodd-Frank Wall Street Reform and Consumer Protection Act); H.R. 4213 (American Jobs and Closing Tax Loopholes Act); H.R. 4849 (Small Business and Infrastructure Jobs Tax Act); H.R. 5297 (Small Business Jobs Act of 2010); H.R. 6128 (Fair Playing Field Act of 2010)(worker classification); S. 506 (Stop Tax Haven Abuse Act) (Administration's FY2010 dividend withholding proposals); S. 2882 (Taxpayer Responsibility, Accountability and Consistency Act of 2009); S. 2994 (Taxpayer Fairness Act); S. 3350 (Municipal Bond Market Support Act of 2010); S. 3786 (Fair Playing Field Act of 2010)(worker classification); Build America Bonds; Extension of Build America Bonds; Expansion of Build America Bond Rules to Tax Credit Bonds; Tax rules relating to regulation of over-the-counter derivative contracts; Extension of Federal Home Loan Bank Guarantee; Financial Transaction Tax Proposals; Tax issues related to standardization of credit default swaps; Extension of Active Financing Rules; Tax issues related to implementation of charge for failure to deliver Treasury securities; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Taxation of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Bonus tax proposals; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act (FATCA), provisions enacted under the Hiring Incentives to Restore Employment Act (Notice 2010-60); Extension of the Alternative Minimum Tax, tax exemption for private activity bonds; Notice 2010-46 (Tax withholding on substitute dividend payments); Securities cost basis reporting regulations; Tax rules relating to Bearer Bonds.

Client expense: $1,270,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), 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)

H.R. 1409 - A bill to amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes, bill in entirety. S. 560 - A bill to amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes, bill in entirety. Advocating for the introduction of legislation to re-authorize the Workforce Investment Act of 1998. H.R.3408 A Bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, bill in entirety. S.2882 A bill to amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, bill in entirety.

Client expense: $85,000 · Firm income: Not reported

Government targets: Education, Dept of, Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Job Corps, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

HR. 3408 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 2882 -- A bill that amends the Internal Revenue Code to require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Bill in entirety. S. 3786 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 6128 -- A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Bill in entirety. HR. 5982 -- A bill to amend the Internal Revenue Code of 1986 to repeal the expansion of certain information reporting requirements to corporations and to payments for property, to eliminate loopholes which encourage companies to move operations offshore, and for other purposes. Bill in entirety.

Client expense: $85,000 · Firm income: Not reported

Government targets: Education, Dept of, Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Job Corps, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

Federal policy on Project Labor Agreements, implementation of Executive Order 13502 and Federal Acquisition Regulations (FAR) regarding the use of Project Labor Agreements (codified at FAR Parts 7, 22, and 52), and policies and decisions regarding the use of Project Labor Agreements at General Services Administration, Federal Aviation Administration, and other agencies; completion of new Davis-Bacon Act general wage determination for Frederick County, Maryland; Taxpayer Responsibility, Accountability, and Consistency Act of 2009, S. 2882 and H.R. 3408, provisions relating to worker misclassification and employer independent contractor determinations; Employee Misclassification Prevention Act, S. 3254 and H.R. 5107, provisions relating to worker misclassification and procedures triggered by independent contractor determinations.

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

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Employment & Training Administration, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE)

Procurement reform generally (House Oversight in Government Reform Hearing) HR.3492 - bid listing; 3% withholding tax repeal (HR.275 and S.292); Federal contractor legal compliance database - administrative regulations; Federal project labor agreement executive order S.2882 and HR.3408 - Taxpayer Responsibility, Accountability and Consistency Act of 2009 - worker misclassification reform

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

Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

H.R.251: LIFE INSURANCE EMPLOYEE NOTIFICATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 768: COMMISSION ON FINANCIAL CRISIS ACCOUNTABILIY ACT OF 2009; PROVISIONS RELATED TO TAX IMPLICATIONS ON LIFE INSURANCE H.R.2452/S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE H.R.3399: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO PERMIT THE CONSOLIDATION OF LIFE INSURANCE COMPANIES WITH OTHER COMPANIES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 3408/S. 2882: TAXPAYER REPONSIBILITY, ACCOUNTABILITY, AND CONSISTENCY ACT OF 2009; PROVISIONS RELATED TO CLASSIFICATION OF INDEPENDENT CONTRACTORS AS EMPLOYEES H.R.3669: EMPLOYER-OWNED LIFE INSURANCE LIMITATION ACT; PROVISIONS RELATED TO COMPANY OWNED LIFE INSURANCE H.R. 4013: TO AMEND THE INTERNAL REVANUE CODE OF 1986 TO ALLOW A 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4173: DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT (FKA: RESTORING AMERICAN FINANCIAL STABILITY ACT OF 2010); ALL PROVISIONS OF THE BILL H.R.: 4191: LET WALL STREET PAY FOR THE RESTORATION OF MAIN STREET ACT OF 2009; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES H.R. 4412: WALL STREET BONUS TAX ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 156: SMALL BUSINESS STIMULUS ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 722: TAXPAYER CERTAINTY AND RELIEF ACT OF 2009; PROVISIONS RELATED TO ESTATE TAX AND LIFE INSURANCE S. 823: NET OPERATING LOSS (NOL) CARRYBACK ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE S. 1835/S. 1937: A BILL TO AMEND THE INTERNAL REENUE CODE OF 1986 TO ALLOW 5-YEAR CARRYBACK OF OPERATING LOSSES, AND FOR OTHER PURPOSES; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES S. 2927: WALL STREET FAIR SHARE ACT; PROVISIONS RELATED TO TAXATION OF LIFE INSURANCE COMPANIES BILL NOT YET INTRODUCED: FINANCIAL CRISIS RESPONSIBILITY FEE; PROVISIONS RELATED TO THE FEES OR TAXES ON FINANCIAL SERVICES COMPANIES TO REPAY TARP

Client expense: $590,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2882 Taxpayer Responsibility, Accountability and Consistency Act of 2009 H.R. 3408 Taxpayer Responsibility, Accountability and Consistency Act of 2009

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

HR 275/S 292, a bill to repeal the imposition of three percent withholding on certain government contracts; Highway Trust Fund Solvency; Surface Transportation Authorization Act, provisions relating to continuation of and to increase the rate of Highway Trust Fund revenues; Tax provisions relating to retrofit of diesel-powered construction equipment; S 1637 and HR 4226, a bill to increase the amount of the tax deduction for energy efficient commercial building; Estate tax permanency; Continuation of expiring 2001 and 2003 tax rates; Extension of 15-year depreciation of leasehold, retail, and restaurant improvements; Extension of Depreciation Bonus and Section 179 expensing; Construction Contract Accounting; Build America Bonds HR 537/S 3262; Exempt construction from Private Activity Bond cap; HR 4213, Tax Extenders Act; HR 4068/S 2771, a bill to limit the penalty for failure to disclose reportable transactions based on resulting tax benefits; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; HR 4849, Small Business and Infrastructure Jobs Tax Act; HR 4849 Small Business & Infrastructure Jobs Act of 2010 - Sec 202 removing cap on private activity bonds for water & sewage facilities; Extension of 5-year carryback of net operating losses; HR 5486, the Small Business Jobs Tax Relief Act; Payroll taxes paid by S corporations; Carried interest; HR 514/S 3578, the Small Business Paperwork Mandate Elimination Act; H R 5297, Small Business Jobs and Credit Act; H R 6097, American Job Builders Tax Reform Act; S 3716, Mechanical Insulation Installation Incentive Act; HR 5901, Real Estate Jobs and Investment Act HR 6317, a Bill to reform and encourage involvement in commercial real estate; HR 5943, Community Recovery and Enhancement Act

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

Government targets: Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), 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), Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), White House Office

HR 1105; HR 12 - Paycheck Fairness Act; HR 1176 - Ensure right to secret ballot elections; HR 1409 & S 560 - Employee Free Choice Act; Re-employment of Skilled and Professional Employees & Construction Trades Workers Act; HR 2067, Protecting America's Workers Act; Secure America Through Verification & Enforcement Act; Multi- and single-employer Pension Plan relief, including HR 3936, the Preserve Benefits and Jobs Act and S 3157, the Create Jobs and Save Benefits Act; Amending the Workforce Investment Act to make non-union training programs eligible for federal funding under the "Green Jobs" program. HR 2026/S 1238; HR 1176/S 478 - Secret Ballot Protection Act; HR 824 - paid leave legislation; HR 2847 - Jobs for Main Street Act; S 2882, Taxpayer Responsibility, Accountability, and Consistency Act; H R 5663 - Robert C. byrd Miner Safety & Health Act of 2012

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

Government targets: Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), 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), Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), White House Office

H.R. 436 - Certain Estate Tax Relief Act of 2009; entire bill H.R. 1083 - The Business Activity Tax Simplification Act of 2009; entire bill H.R. 1265 - Stop Tax Haven Abuse Act; provisions relating to management and control of foreign corporations H.R. 1586 FAA Air Transportation Modernization and Safety Improvement Act; provisions relating to taxation of foreign operations H.R. 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services; entire bill H.R. 2920 Statutory Pay Go Act of 2009; provisions relating to estate tax and middle class tax benefits H.R. 3408 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to limitation of independent contractor status for independent broker dealers H.R. 3905 Estate Tax Relief Act; entire bill H.R. 3933 - Foreign Account Tax Compliance Act of 2009; to ensure workable reporting requirements for mutual funds H.R. 4154 - Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009; entire bill H.R. 4191 - Let Wall Street Pay for the Restoration of Main Street Act of 2009; entire bill H.R. 4213 - American Workers, State, and Business Relief Act of 2010; provisions relating to tax extenders, carried interest, and fee disclosures H.R. 4337 - Regulated Investment Company Modernization Act of 2009; provisions relating to mutual funds H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010; provisions relating to small business capital gains exclusion and Build America Bonds H.R. 4899 Supplemental Appropriations Act, 2010; provisions related to GRATS H.R. 5297 Small Business Lending Fund Act of 2010; provisions relating to taxes affecting small business, partial annuitization, and expansion of Roth conversions H.R. 5486 Small Business Jobs Tax Relief Act of 2010; provisions relating to small business investment incentives and grantor retained annuity trust H.R. 5982 Small Business Tax Relief Act of 2010; provisions relating to repeal of 1099 reporting obligations enacted in health care reform H.R. 6128 Fair Playing Field Act of 2010; provisions that would affect use of independent contractors within the securities industry S. 506 - Stop Tax Haven Abuse Act; provision relating to managed and controlled foreign entities S. 567 - A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates; entire bill S. 651 - Compensation Fairness Act of 2009; entire bill S. 722 - Taxpayer Certainty and Relief Act of 2009; provisions relating to capital gains, dividends, and estate tax S. 1007 - Excessive Pay Capped Deduction Act of 2009; entire bill S. 2784 - A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009; entire bill S. 2869 Small Business Job Creation and Access to Capital Act of 2009; entire bill S. 2882 - Taxpayer Responsibility, Accountability, and Consistency Act of 2009; provisions relating to independent contractors within the securities industry S. 2927 - Wall Street Fair Share Act; entire bill S. 3513 Bonus Depreciation Extension to Create Jobs Act; entire bill S. 3773 Tax Hike Prevention Act of 2010; provisions relating to capital gains dividends and estate tax S. 3786 Fair Playing Field Act; provisions that would affect use of independent contractors within the securities industry S. 3793 Job Creation and Tax Cuts Act of 2010; entire bill S. 3816 Creating American Jobs and Ending Offshoring Act; entire bill Administrations FY 2011 budget proposals relating to Auto IRA retirement savings initiatives, taxation of life insurance companies, international taxation, tax treatment of capital gains and dividends, independent contractor, estate tax, and Financial Crisis Responsibility Fee

Client expense: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Independent contractors and taxation; worker misclassification; H.R. 3408/S.2882, Taxpayer Responsibility, Accountability Inconsistency Act; S. 3786/H.R. 6128, Fair Playing Field Act of 2010; Johanns Amdt. to H.R. 5297 to repeal expansion of information reporting requirements for payment of $600 or more to corporations, Nelson (FL) amdt. to H.R. 5297 to exempt certain amounts subject to other information reporting provisions from certain reporting provision of the... Patient Protection and Affordable Care Act, H.R. 5982, Small Business Tax Relief Act of 2010.

Client expense: $304,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Wage&Hour Enforcement; Worker misclassification & independent contractors, H.R. 1409/S.590, Employee Free Choice Act; Under-reporting of worker injuries, multi-site employees; organizing rights of workers at FedEx; worker misclassification at FedEx; Anti-trust issues with solid waste industry merger; H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability and Consistency Act; H.R. 847/S.1334 James Zodrga 9/11 health & compensation of 2009; H.R. 2067/S.1580, Protecting America's Workers Act; H.R. 2113 to require corporate wide reporting/workplace injuries and illnesses. OSHA Enhancement Enforcement Programs; OSHA state programs; OSHA-enforcement and penalty issues; family and victim rights; DOL worker misclassification/UI initiatives. H.R. 5107/ S. 3254, Employee Misclassification Prevention Act. H.R. 5663/S.3761, the Miner Act; S.3786/H.R. 6128, The Fair Playing Field Act of 2010; S. 182/S.3773/H.R. 12, Paycheck Fairness Act

Client expense: $304,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Employment and tax issues; H.R.3408, amending IRC re: independent contractors; S.2882, amending IRC re: independent contractors; H.R.6128 & S.3786, Fair Playing Field Act of 2010.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employment and tax issues related to independent contractors; H.R.3408; S.2882; H.R. 6128, & S.3786, Fair Playing Field Act of 2010.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE