Mobile Workforce State Income Tax Simplification Act of 2013

H.R. 2309 / S. 1235 - Wireless Tax Fairness Act of 2013; H.R. 3979 - Emergency Unemployment Compensation Extension Act of 2014; H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.5021 - Highway and Transportation Funding Act of 2014; S. 31/H.R. 434 & H.R. 3086 - Permanent Internet Tax Freedom Act of 2013; S. 213 - To repeal the excise tax on telephone and other communications services; S. 336 & S. 743/H.R. 684 - Marketplace Fairness Act of 2013; S. 1364/H.R. 3724 - Digital Goods and Services Tax Fairness Act of 2013; S. 1431 - Internet Tax Freedom Forever Act; S. 1645/H.R. 1129 - Mobile Workforce State Income Tax Simplification Act of 2013; S. 1859 - Tax Extenders Act of 2013; and S. 2609 - Marketplace and Internet Tax Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 213 - Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 743/HR 684 - Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309 - Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S. 1364 - Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S. 1431 - Internet Tax Freedom Act (provisions related to taxation of Internet Service Providers; S. 1645/HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (provisions related to bonus depreciation); S. 2609 - Marketplace and Internet Tax Fairness Act (as it relates to sourcing issues for interstate sales and telecom tax simplification); H.R.1295 - Medical Device Tax Elimination Act (as it relates to the excise tax on medical devices); H.R. 3086 - Permanent Internet Tax Freedom Act (provisions related to taxation on Internet Service Providers; and H.R. 4438 - Research and Development Tax Credit Extension Act of 2013 (as it relates to extending the credit).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684) and other issues relating to taxation of remote commerce; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals. Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); Tax extenders legislation; H.R. 3474/S. 2260 - tax extenders; H.R. 5771 - Tax Extenders

Client expense: $670,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

S. 8, End Wasteful Tax Loopholes Act- A bill expressing the sense of the Senate on the need to enact legislation to eliminate wasteful tax loopholes. (entire bill) H.R. 694, Corporate Tax Fairness Act- To amend the Internal Revenue Code of 1986 to prevent the avoidance by corporations of tax on foreign income. (entire bill) S. 1645/ H.R. 1129, Mobile Workforce State Income Tax Simplification Act of 2013- A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States. (entire bill) H.R._____, Tax Reform Act of 2014- To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. (House Ways & Means Discussion Draft- Financial Products Taxation of Property/Casualty Insurance) Chairman Camp's Tax Reform Discussion Draft (Sec. 3124, 3508, 3510) S. ____, Tax Reform - To amend the Internal Revenue Code of 1986 to reform the taxation of income from foreign sources. (Senate Finance Discussion Drafts: International Taxes; Tax Administration; Cost Recovery and Accounting; Energy Tax Reform) Taxation of property/casualty insurance

Client expense: $350,000 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation

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

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684) and other issues relating to taxation of remote commerce; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals. Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); Tax extenders legislation; H.R. 3474/S. 2260 - tax extenders; H.R. 5771 - Tax Extenders

Client expense: $670,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Domestic and international business tax reform (including draft legislation released by Chairman Camp); issues relating to expired tax provisions, including R&D, CFC look-through, Puerto Rico cover over and manufacturers' deduction; H.R. 1129 and S. 1645, Mobile Workforce State Income Tax Simplification Act of 2013

Client expense: $2,310,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), White House Office

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions. HR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Act, provisions related to taxation on internet service providers Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation The Tax Reform Act of 2014, provisions related to the corporate tax rate

Client expense: $3,850,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1129 - "Mobile Workforce State Income Tax Simplification Act of 2013" H.R. 5771 - "To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes" S. 1645 - "Mobile Workforce State Income Tax Simplification Act of 2013" Tax reform issues generally Tax extenders

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

Submitted comments to the House Small Business Committee in Supported of comprehensive tax reform legislation. Monitored HR 25, the Fair Tax Act of 2013 Monitored HR 30, the Small Business Investment Enhancement and Tax Relief Act Monitored HR 119, to amend the IRS Code of 1986 to make permanent the credit for increasing research activities Monitored HR 120, the Create Jobs by Expanding the R&D Tax Credit Act Monitored HR 122, the Creating Jobs from Innovative Small Business Act Monitored HR 147, the Death Tax Repeal Act Monitored HR 177, the Death Tax Repeal Act Monitored HR 309, the Regulatory Sunset and Review Act Monitored HR 348, the Narrowing Exceptions from Withholding Taxes Act Monitored HR 375, the Make it in America Manufacturing Act Monitored HR 497, the America Works Act Monitored HR 528, the Invest in America First Act Monitored HR 535, the Put America Back to Work Act Monitored HR 615, the Market Based Manufacturing Incentive Act Monitored HR 616, the Scaling up Manufacturing Act Monitored HR 684, the Marketplace Fairness Act Monitored HR 746, the Protect Small Business Jobs Act Supported HR 774, the Small Business Start-up Savings Accounts Act Monitored HR 782, the Permanently Repeal the Estate Tax Act Monitored HR 796, the Protecting American Jobs Act Monitored HR 886, the Americas Small Business Tax Relief Act Monitored HR 1105, the Small Business Capital Access and Job Preservation Act Monitored HR 1271, the Rebuild American Manufacturing Act Monitored HR 1283, to amend the Small Business Act to provide grants to small business development centers Monitored HR 1321, the Small Business Paperwork Relief Act Monitored HR 1323, the Small Business Start-up Savings Account Act Monitored HR 1522, to provide incentives for the expansion of manufacturing in the US Supported HR 1558, to lower health premiums and increase choice for small business Monitored HR 1737, the Manufacturing Reinvestment Account Act Monitored HR 1800, the Small Business Credit Availability Act Monitored HR 2122, the Regulatory Accountability Act Monitored HR 2159, the 21st Century STEM Competitive Jobs Act Monitored HR 2429, the Death Tax Repeal Act Monitored HR 2447, the American Manufacturing Competitiveness Act Monitored HR 2461, the SBA Loan paperwork Reduction Act Monitored HR 2592, the STEM Innovation Networks Act Monitored HR 2593, the Cost-Benefit and Regulatory Transparency Enhancement Act Monitored HR 2605, the Manufacturing Innovation in America Act Monitored HR 2954, to make permanent the dedication of state and local general sales taxes Monitored HR 2940, the Rebuilding American Manufacturing Act Monitored HR 2982, the Computer Science in STEM Act Monitored HR 2988, the Forty Hours is Full Time Act Monitored HR 2992, the Business Activity Tax Simplification Act (BATSA) Monitored HR 3086, the Permanent Internet Tax Freedom Act Monitored HR 3115, the Small Business Growth through Exports Act Monitored HR 3129, to make permanent full exclusion applicable to qualified small business stock Monitored HR 3142, the STEM Readiness Act Monitored HR 3167, the Play Fair on trade and Innovation Act Monitored HR 3308, the Taxpayer Transparency Act Monitored HR 3355, the Reducing Employer Burdens, Unleashing Innovation, and Labor Development Act Monitored HR 3430, the Small Business Relief and Job Creation Act Monitored HR 3479, the Small Business Taxpayer Bill of Rights Act Monitored HR 3537, the 21st Century Investment Act Monitored HR 3581, the Small Business Efficiency Act Monitored HR 3631, the Small Manufacturer Protection Act Monitored HR 3640, the Innovation, Research, and Manufacturing Act Monitored HR 3656, the Small Business and Community Investments Expansion Act Monitored HR 3735, the Manufacturing Communities Investment Act Monitored HR 3830, the Bipartisan Congressional Trade Priorities Act Monitored HR 3861, to amend IRS code to increase start-up deduction from $5,000-$10,000 Monitored HR 3971, the On-the-Job Training Act Monitored HR 4019, the Small Business Investment Act Monitored HR 4093, the Greater Opportunities for Small Business Act Monitored HR 4121, the Small Business Development Centers Improvement Act Monitored HR 4322, the American Manufacturing and Worker Protection Act Supported HR 4457, America's Small Business Tax Relief Act Monitored HR 4743, the Bonus Depreciation Extension Act Supported HR 4933, the Motorsports Fairness and Permanency Act Supported HR 5599, the Small Business Loan Simplification Act Monitored HR 5663, the Bridge to Manufacturing Jobs Act Monitored HR 5771, the Tax Increase Prevention Act of 2014 Monitored S 4, the Rebuild America Act Monitored S 8, the End Wasteful Tax Loopholes Act Monitored S 63, the Made in America Manufacturing Act Monitored S 97, the Small Business Paperwork Relief Act Monitored S 115, the Small Business Job Creation Act Monitored S 320, the Closing Regulatory Loopholes Act Monitored S 387, the American Infrastructure Investment Fund Act Monitored S 535, the Regulation Costs to Small Businesses Act Monitored S 544/HR 1127, requiring the President to develop a comprehensive National Manufacturing Strategy Monitored S 665, the Protecting Americas Worker Act Monitored S 725, the Small Business Taxpayer Bill of Rights Act Monitored S 854, the STEM Education for the Global Economy Act Monitored S 1029, the Regulatory Accountability Act Monitored S 1087, the Enhancing Education through Technology Act Monitored S 1129, the STEM 2 Act Monitored S 1183, the Death Tax Repeal Act Monitored S 1190, the Small Business Fairness Act Monitored S 1390, the Regulatory Improvement Act Monitored S 1402, the Death Tax Repeal Act Monitored S 1472, the Strengthening Congressional Oversight of Regulatory Actions for Efficiency Act Monitored S 1498, the Small Business Tax Fairness Act Monitored S 1501, the Job Creation Through Energy Efficient Manufacturing Act Monitored S 1620, the Tax Transparency Act Monitored S 1645, the Mobile Workforce State Income Tax Simplification Act Monitored S 1658, the Start-Up Jobs and Innovation Act Monitored S 1730, the Clearing Unnecessary Regulatory Burdens Act Monitored S 1748, the American Export Promotion Act Monitored S 1801, the Level the Playing Field in Global Trade Act Monitored S 1796, the STEM Gateways Act Monitored S 1859, the Tax Extenders Act Monitored S 1896, the Manufacturing Communities Investment Act Monitored S 1900, the Bipartisan Congressional Trade Priorities Act Supported S 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Monitored S 2261, the Tax Technical Corrections Act Monitored S 2609, the Marketplace and Internet Tax Fairness Act Monitored S 2897, the Manufacturing Skills Act Supported HR 83, the Consolidated and Further Continuing Appropriations Act, 2015

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

Government targets: Bureau of Land Management (BLM), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service

H.R. 1129 - "Mobile Workforce State Income Tax Simplification Act of 2013" H.R. 5771 - "To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes" S. 1645 - "Mobile Workforce State Income Tax Simplification Act of 2013" Tax reform issues generally Tax extenders

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

H.R.2992, S. 1364, H.R. 3724, S. 743, S.336, H.R.684, S. 31, H.R. 434, H.R. 3086, S. 1431, H.J.Res.124, S. 2609, H.R.2309, S.1235, H.R. 1129, S.1645, H.R. 4085, H.R. 5252

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues pertaining to media, entertainment and communications; including the Administration's Fiscal Year 2014 Budget Proposal. General issues pertaining to international tax reform. Senate Finance Committee Cost Recovery Discussion Draft. House Discussion Draft of "Tax Reform Act of 2014".H.R. 1129: Mobile Workforce State Income Tax Simplification Act of 2013. S. 1645: Mobile Workforce State Income Tax Simplification Act of 2013. S. 2260: Expiring Provisions Improvement, Reform, and Efficiency Act of 2014. H.R. 4878: Facilitating Investments in Local Markets Act. H.R. 1: Tax Reform Act of 2014. H.R. 5771: Tax Increase Prevention Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions. HR 4438, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit S 743/HR 684, and related draft bills, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Forever Act, provisions related to taxation on internet service providers S 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation HR 1, The Tax Reform Act of 2014, provisions related to the corporate tax rate HR 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation S 2609, Marketplace and Internet Tax Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 5771, To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, as it relates to bonus depreciation HR 83, Consolidated and Further Continuing Appropriations Act 2015, provisions related to taxation on internet service providers

Client expense: $3,060,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No Bill # - Comprehensive Tax Reform - Life Insurance Company Tax for Domestic and International Operations, Life Insurance Product Tax, Qualified Plan Tax Issues H.R. 1129/S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 - all provisions No Bill # - Issues relating to expanding IRC Section 420 Transfer Authority No Bill # - Issues relating to providing tax incentives for the purchase of annuities HR 2870 - Real Estate Investment and Jobs Act of 2013 HR 1 - Tax Reform Act of 2014 No Bill # - Tax Extenders - Active Finance Exception to Subpart F No Bill # - Issues relating to hedge fund reinsurance practices No Bill # - Issues relating to the tax treatment of insurance reserves

Client expense: $2,220,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

No Bill # - Comprehensive Tax Reform - Life Insurance Company Tax for Domestic and International Operations, Life Insurance Product Tax, Qualified Plan Tax Issues H.R. 1129/S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 - all provisions No Bill # - Issues relating to expanding IRC Section 420 Transfer Authority No Bill # - Issues relating to providing tax incentives for the purchase of annuities HR 2870 - Real Estate Investment and Jobs Act of 2013 HR 1 - Tax Reform Act of 2014 No Bill # - Tax Extenders - Active Finance Exception to Subpart F No Bill # - Issues relating to hedge fund reinsurance practices No Bill # - Issues relating to the tax treatment of insurance reserves

Client expense: $2,220,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.1, Tax Reform Act of 2014- To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. (Sec. 3124, 3508, 3510) H.R. 694, Corporate Tax Fairness Act- To amend the Internal Revenue Code of 1986 to prevent the avoidance by corporations of tax on foreign income. (entire bill) S. 1645/ H.R. 1129, Mobile Workforce State Income Tax Simplification Act of 2013- A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States. (entire bill) Chairman Camp's Tax Reform Discussion Draft (Sec. 3124, 3508, 3510) S. ____, Tax Reform - To amend the Internal Revenue Code of 1986 to reform the taxation of income from foreign sources.(Senate Finance Discussion Drafts: International Taxes; Tax Administration; Cost Recovery and Accounting; Energy Tax Reform) Taxation of property/casualty insurance

Client expense: $370,000 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, Treasury, Dept of

H.R. 5771, Tax Increase Prevention Act of 2014; issues relating to domestic and international business tax reform; issues relating to expired tax provisions, including R&D, CFC look-through, Puerto Rico cover over and manufacturers' deduction; H.R. 1129 and S. 1645, Mobile Workforce State Income Tax Simplification Act of 2013

Client expense: $2,210,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), White House Office

Comprehensive tax reform- no bill; Mobile Workforce State Income Tax Simplification Act- S.1645, H.R.1129; American Research and Competitiveness Act- H.R.4438; Permanent CFC Look-Through Act- H.R.4464; Tax Increase Prevention Act of 2014- H.R.5771.

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

Government targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, U.S. Trade Representative (USTR), White House Office

H.R. 2992 - Business Activity Tax Simplification Act of 2013; entire bill H.R. 5442 - Corporate Transparency and Accountability Act; entire bill H.R. 5771 - Tax Increase Prevention Act of 2014; provisions relating to charitable IRAs, 529 Plans, Subpart F and Pass-through S. 1257 - To protect financial transactions in the United States from enforcement of certain excise taxes imposed by any foreign government, and for other purposes; entire bill S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013; entire bill S. 1687 - Payroll Fraud Prevention Act of 2013; entire bill S. 1706 - Fair Playing Field Act of 2003; entire bill Camp Tax Reform Proposal: Life insurers and insurance product taxation, property casualty insurance proration rule, savings incentives (both qualified and non-qualified), long-term capital gains and qualified dividends, basis adjustment rules, taxation of financial products, compensation and benefit limitations, worker classification, municipal bond interest exclusion, corporate tax rate, corporate business deductions, international corporate taxation, employee benefits, and need for workable transition and compliance rules Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to worker classification and any potential impact on independent contractor financial advisers working within the securities industry FY 2015 White House budget proposals, including provisions affecting life company and life product taxation, independent contractor, cutback on exclusions for qualified plan contributions and IRAs, employer-provided health benefits, and municipal interest exclusions European FTTs and transborder collection obligation on US broker dealers FATCA: Implementation and global competitive considerations

Client expense: $1,500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5771 - To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes including issues related to the R&D Tax Credit; HR 4438 - American Research and Competitiveness Act of 2014 to make permanent and enhance R&D ASC credit to 20 percent; S 2260 - EXPIRE Act of 2014 including issues related to the two-year extension to the R&D Credit; HR 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S 1645/HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 to limit the authority of states to tax certain income of employees for employment duties performed in other states

Client expense: $3,740,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Aeronautics & Space Administration (NASA), Navy, Dept of, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Veterans Affairs, Dept of (VA)

The Mobile Workforce State Income Tax Simplification Act of 2013 (H.R. 1129, S. 1645), all provisions; The American Research & Competitiveness Act of 2014 (H.R. 4438), all provisions; To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations (H.R. 2735), all provisions. Issues pertaining to comprehensive tax reform. To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 (H.R. 5771), provisions related to the research and development credit and controlled-foreign corporation look-through.

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

Government targets: Central Intelligence Agency (CIA), Commerce, Dept of (DOC), Defense Intelligence Agency (DIA), Defense Security Cooperation Agency (DSCA), Defense, Dept of (DOD), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Natl Aeronautics & Space Administration (NASA), Natl Geospatial Intelligence Agency, Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Agency (NSA), SENATE, State, Dept of (DOS), Treasury, Dept of

Issues related to the preservation of the current tax treatment of life insurance products Issues related to America's debt/deficit Issues related to comprehensive tax reform H.R. 1129/S.1645, Mobile Workforce State Income Tax Simplification Act of 2013

Client expense: $710,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

S 307: Close Big Oil Tax Loopholes Act; all provisions related to energy S 1103: LNG Excise Tax Equalization Act of 2013; all provisions of the bill S 1645: Mobile Workforce State Income Tax Simplification Act of 2013; all provisions of the bill HR 1129: Mobile Workforce State Income Tax Simplification Act of 2013; all provisions of the bill HR 2202: LNG Excise Tax Equalization Act of 2013; all provisions of the bill HR 2806: Residue Entries and Streamlining Trade Act; all provisions of that impact energy companies HR 4848: Repeal and Rebuild Act of 2014; all provisions related to the oil industry HR 1: Tax Reform Act of 2014; all provisions related to the oil industry G̲e̲n̲e̲r̲a̲l̲ ̲D̲i̲s̲c̲u̲s̲s̲i̲o̲n̲s̲ ̲R̲e̲l̲a̲t̲e̲d̲ ̲t̲o̲ ̲T̲A̲X̲ ̲(̲n̲o̲ ̲s̲p̲e̲c̲i̲f̲i̲c̲ ̲B̲i̲l̲l̲ ̲#̲)̲:̲ Tax Reform Oil Spill Liability Trust Fund Tax Increase Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes House Ways and Means Committee Draft Corporate Tax Reform Proposals The President's Framework for Business Tax Reform Senate Finance Committee Draft Corporate Tax Reform Proposals Last-in, First-out (LIFO) Tax Reform Proposals Chairman Camp Comprehensive Draft Tax Reform Proposal; all provisions that impact energy companies Federal Excise Tax Modification Highway Trust Fund Funding

Client expense: $1,640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

Issues related to the preservation of the current tax treatment of life insurance products; Issues related to America's debt/deficit; Issues related to Comprehensive Tax Reform H.R. 1129/S. 1645: Issues related to Workforce Tax Simplification Act

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

- HR 4 Jobs for America Act - all provisions relating to cable. - HR 684 Marketplace Fairness Act of 2013 - all provisions related to cable. - HR 1129 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. - HR 2309 Wireless Tax Fairness Act of 2013 - all provisions relating to cable. - HR 2992 Business Activity Tax Simplification Act of 2013 - all provisions relating to cable. - HR 3086 Permanent Internet Tax Freedom Act - all provisions relating to cable. - HR 3724 Digital Goods and Services Tax Fairness Act of 2013 - all provisions relating to cable. - HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. - HR 4743 Bonus Depreciation Extension Act of 2014 - all provisions relating to cable. - HR 4878 Facilitating Investments in Local Markets Act - all provisions relating to cable. - HR 5771 Tax Increase Prevention Act of 2014 - all provisions relating to cable. - S 743 Marketplace Fairness Act of 2013 - all provisions relating to cable. - S 1235 The Wireless Tax Fairness Act of 2013 - all provisions relating to cable. - S 1364 Digital Goods and Services Tax Fairness Act of 2013 - all provisions relating to cable. - S 1431 Internet Tax Freedom Forever Act - all provisions relating to cable. - S 1476 Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - all provisions relating to cable. - S 1645 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. - S 2260 Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014 - all provisions relating to cable. - S 2569 Bring Jobs Home Act - all provisions relating to cable. - S 2609 Marketplace and Internet Fairness Act - all provisions relating to cable. - S 2717 Cyber Information Sharing Tax Credit Act - all provisions relating to cable. - S 2735 To provide for an extension of the Internet Tax Freedom Act - all provisions relating to cable.

Client expense: $5,500,000 · Firm income: Not reported

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

H.R. 1129 Mobile Workforce State Income Tax Simplification Act; H.R. 2309 the Wireless Tax Fairness Act; H.R. 2992 Business Activity Tax Simplification Act ; H.R. 3086 Permanent Internet Tax Freedom Ac; H.R. 5252 Tax and Fee Collection Fairness Act of 2014; H.R. 5771 Tax Increase Prevention Act; H.R. 647 Achieving a Better Life Experience Act; H.R. 684 Marketplace Fairness Act; S. 1235 the Wireless Tax Fairness Act; S. 1364 The Digital Goods and Services Tax Fairness Act; S. 1431 Internet Tax Freedom Forever Act ; S. 1645 Mobile Workforce State Income Tax Simplification Act; S. 743 Marketplace Fairness Act

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

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)

W&M international tax reform draft. White House and Treasury Department tax principles white paper. H.R. 8, the American Taxpayer Relief Act of 2012 specifically related to the R&D credit, the active financing exception under Subpart F, and the CFC look-through rule. Ways & Means tax reform working groups; proposals related to Subpart F; Tax Equity for Health Plan Beneficiaries. Comprehensive Tax Reform; S. 268, CUT Loopholes Act; White House and Treasury Department tax principles white paper and Administration FY2014 Budget; H.CON.RES.25/S.CON.RES.8, Establishing the budget for the United States Government for fiscal year 2014. H.J. Res. 59, Bipartisan Budget Act. H.R. 1129/S. 1645, Mobile Workforce; S. 1859, Tax Extenders Act of 2013; H.R. 1554/S. 1533, Stop Tax Haven Abuse Act; H.R. 3086/S. 1431, Internet Tax Freedom Forever Act; S. 728/H.R. 2499, Tax Parity for Health Plan Beneficiaries Act of 2013; S. 1364, Digital Goods and Services Tax Fairness Act of 2013; Business Tax Extenders; Ways and Means International Tax Draft Legislation. H.R. 4429, Permanent Active Financing Exception; H.R. 4438 Permanent R&D Tax Credit; H.R. 4464 Permanent Controlled-Foreign-Corporation Look Through Rule; S. 2260 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act; H.R. 3086/S. 1431 permanently extend the Internet Tax Freedom Act. H.R. 5771, Tax Increase Prevention Act of 2014.

Client expense: $1,190,818 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council of Economic Advisers (CEA), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Economic Council (NEC), Natl Science Foundation (NSF), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Tax issues including taxation of insurance products and companies and tax treatment of derivatives H.R. 1129 - Mobile Workforce State Income Tax Simplification Act - all provisions S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 - all provisions Administration FY2014 Budget Proposal - dividends received deduction and other revenue provisions Administration FY2015 Budget Proposal - dividends received deduction and other revenue provisions Senate Finance Tax Reform Options Papers - provisions on taxation of insurance products and companies House Ways and Means Tax Reform Draft - Tax Reform Act of 2014 - provisions on taxation of insurance products and companies House Ways and Means Financial Products Discussion Draft - provisions on taxation of insurance products and companies Senate Finance tax reform discussions and request for input - provisions on taxation of insurance products and companies H.R. 2054 - To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates - all provisions S. 991 - A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates - all provisions Senate Finance Tax Reform Discussion drafts - Related-party reinsurance and Social Security Death Master File provisions H.R. 1960- National Defense Authorization Act for fiscal Year 2014 House Ways & Means Tax Reform Act of 2014- discussion draft H.R. 1- Tax Reform Act of 2014

Client expense: $370,000 · Firm income: Not reported

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

H.R. 1129 & S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 H.R. 434, H.R. 3086 & S. 31 - Permanent Internet Tax Freedom Act of 2013 H.R. 684, S. 336 & S. 743 - Marketplace Fairness Act of 2013 H.R. 2309 & S. 1235 - Wireless Tax Fairness Act of 2013H.R. 3979 - Emergency Unemployment Compensation Extension Act of 2014 H.R. 3724 & S. 1364 - Digital Goods and Services Tax Fairness Act of 2013 H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 5021 - Highway and Transportation Funding Act of 2014 H.R. 5771 - Tax Increase Prevention Act of 2014 (including an extension of 50% bonus depreciation) S. 213 - To repeal the excise tax on telephone and other communications services S. 1431 - Internet Tax Freedom Forever Act S. 1859 - Tax Extenders Act of 2013 S. 2609 - Marketplace and Internet Tax Fairness Act Senate Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act VoIP Sourcing tax legislation/Mobile Telecommunications Sourcing Act technical corrections State and local taxation of telecommunications, the Internet, and digital goods & services Telephone Excise Tax repeal Corporate tax reform, rates Corporate interest tax deductions International tax reform Dividend taxation Bonus depreciation Transit and highway funding Pension funding rules Carried interest legislation Telecommunications equipment depreciation Research tax credit

Client expense: $2,970,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of, White House Office

Domestic and international tax issues affecting US-based multinational corporations in the House Ways & Means Committee (Tax Reform Act of 2014 Discussion Draft); S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions related to the R&D tax credit, LIFO, Active Financing, Bonus Depreciation and rules related to controlled foreign corporations; HR 523, HR 1295 and S. 232, provisions related to tax on medical devices; S. 1645, Mobile Workforce State Income Tax, provisionsrelated to tax withholding of traveling non-resident employees.

Client expense: $190,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2260, The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014. S. 2261, The Tax Technical Corrections Act of 2014. H.R. 5771, To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of Achieving Better Life Experience (ABLE) accounts established under State programs for the care of family members with disabilities, and for other purposes. H.R. 4438, To amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit. H.R. 3086, To make permanent the Internet Tax Freedom Act (ITFA). H.R. 2992, Business Activity Tax Simplification Act of 2013. H.R. 1129, Mobile Workforce State Income Tax Simplification Act. S. 1645, Mobile Workforce State Income Tax Simplification Act of 2013. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues.

Client expense: $2,250,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Science Foundation (NSF), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 Tax Extenders Legislation

Client expense: $2,060,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Research & Special Programs Administration, SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

R&D Tax Credit, Pension Relief, H.R. 1129, S. 1645, Corporate Tax Reform, International Tax Policy and Tax Extenders

Client expense: $295,284 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Air Force, Dept of, Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), SENATE

Issues pertaining to corporate and individual tax reform including bank or SIFI excise tax proposals; H.R. 2992, Business Activity Tax Simplification Act of 2013, all provisions; H.R. 1129, Mobile Workforce State Income Tax Simplification Act of 2013, all provisions; S. 1645, Mobile Workforce State Income Tax Simplification Act, all provisions; S. 1706, Fair Playing Field Act, provisions relating to worker classification.

Client expense: $1,650,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Risk Management Agency, SENATE, Treasury, Dept of

- Issues regarding tax reform. - HR 1248, "Family Health Care Flexibility Act", regarding all provisions. - Issues related to tax legislation. - Issues related to Ways and Means and Senate Finance tax reform discussion drafts.- HR 1129 / S 1645, "Mobile Workforce State Income Tax Simplification Act of 2013", regarding all provisions. - HR 2992, "Business Activity Tax Simplification Act", regarding all provisions. - HR 2835, "Restoring Access to Medication Act", regarding all provisions. - Issues related to OECD tax project.

Client expense: $1,400,000 · Firm income: Not reported

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

Issues related to the Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, Comprehensive Tax Reform Act of 2014, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives (H.R. 3393), information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code), House Ways and Means Committee draft Tax Reform Act of 2014, small business pass-through tax reform; Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676; Tax Refund Theft Prevention Act of 2014, S. 2736); IRS authority over tax preparers, H.R. 1570 and potential amendment to Senate The Preserving Americas Transit and Highways Act; preparer tax identification numbers (PTIN) registration process, voluntary certification program; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; National Disaster Tax Relief Acto of 2014, S. 2634; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Administrations fiscal year 2015 revenue proposals; Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for same-sex couples and registered domestic partners; Net investment income tax (Sec. 1411), threshold/bracket for estates for net-investment income tax and regular income tax, applicability of net investment income tax to bona fide residents of U.S. mirror tax code territories; Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Target allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Related party debt (proposed regulations on Sec. 752); Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; 9100 relief; Mexican land trust (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; Interactive Form 1023; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Estimated taxes for corporations and success based fees; Internal Revenue Services release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K, credit card and receipts reconciliation; Form 8937 (form used to report organizational actions affecting basis);Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S. 1134, H.R. 2313; Affordable Care Act (e.g., auto-enrollment issues; implementation issues; Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, information reporting of minimum essential coverage, and related information and tax forms); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S. 744, immigration reform; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381); Extend expiring tax provisions; Tax Increase Prevention Act of 2014, H.R. 5771; A de minimis threshold for small taxpayers (Sec. 382 NOL Limitation); Modifying the enhanced deduction rules for charitable contribution of inventory; Repeal of the anti-churning rules under sec. 197(f)(g); Modify the definition of W-2 wages for purposes of sec. 199; Modify the rules for capitalization and inclusion in inventory costs for certain expenses under section 263A; Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day Post-Termination Transition Period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S-corporations under section 1375(a)(2) from 25% to 60%; Repeal section 1372; Sec. 174 research and experimental expenditures; Department of the Treasury Priority Guidance Plan; Expired tax provisions (extenders); Tax treaties; Multi-State Worker Tax Fairness Act (H.R. 4085).

Client expense: $1,130,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

R&D Tax Credit, Pension Relief, H.R. 1129, S. 1645, Corporate Tax Reform, International Tax Policy and Tax Extenders

Client expense: $295,284 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Air Force, Dept of, Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), SENATE

Due dates of tax returns (H.R. 901 and S. 420); IRS authority over tax preparers (H.R. 1570), Preparer Tax Identification Numbers (PTIN) registration process, and related tax reform issues; Mobile Workforce (H.R. 1129, S. 1645); Identity Theft and Tax Fraud Prevention Act of 2013, S. 676 (including Title 4 related to tax preparer penalties); Legislative proposals related to the cash basis of accounting

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, SENATE

H.R.1129/S.1645, Mobile Workforce State Income Tax Simplification Act of 2013 and H.R.901/S.420, Tax Return Due Date Simplification and Modernization Act of 2013; cash basis method of accounting issues. Administrations fiscal year 2015 revenue proposals. Issues related to tax reform (draft Tax Reform Act of 2014).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684) and other issues relating to taxation of remote commerce; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); Tax extenders legislation; H.R. 3474/S. 2260 - tax extenders; H.R. 5771 - Tax Extenders

Client expense: $600,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Corporate and individual rate reduction and reform; Proposals to adopt a territorial tax system; Enactment of expired individual and business tax provisions (i.e., the extenders package); Estate tax H.R.2429; Deductibility of interest; H.R.1129 and S.1645, the Mobile Workforce State Income Tax Simplification Act; Preserving the tax treatment of employer-provided retirement and healthcare plans; S.2260, Expire Act; H.R.4438, the American Research and Competitiveness Act of 2014; Retirement savings tax incentives; Making research and development credit permanent; Base erosion and profit shifting

Client expense: $109,613 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Fundamental Tax Reform Principles Including: Lower Corporate Tax Rates, Repatriation of Foreign Earnings, Territorial vs. Worldwide System. Mobile Workforce State Income Tax Simplification Act, H.R. 1129, S. 1645 Scoring Reform and related matters.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE