Start-up Jobs and Innovation Act

Bills H.R. 5213, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 - support. H.R. 4457, the Americas Small Business Tax Relief Act of 2014 - support. H.R. 3522, the Employee Health Plan Protection Act of 2013 - support. H.R. 2, the American Energy Solutions for Lower Costs and More American Jobs Act - support. H.R. 4, the Jobs for America Act - support. H.R. 4302, Protecting Access to Medicare Act of 2014 - support. H.R. 2995, the Unnecessary Cap Act of 2013 - support. H.R. 2575, the Save American Workers Act of 2013 - support. H.R. 3367, the Small Business and Family Relief Act - support. H.R. 763, the Jobs and Premium Protection Act - support. H.R. 903, the American Job Protection Act- support. H.Res 359, expressing the sense of the House of Representatives that tax reform should jointly address corporate and pass-through entities in a fiscally responsible manner, and that reform should reduce the current tax rate differences between corporate and pass-through entities while maintaining adequate forms of organization for businesses - support. H.R. 947, Small Business Accounting and Tax Simplification Act - support. H.R. 1406, the Working Families Flexibility Act of 2013 - support. H.R. 436, Government Neutrality in Contracting Act - support. H.R. 1120, the Preventing Greater Uncertainty in Labor- Management Relations Act -support. H.R. 2429, Death Tax Repeal Act of 2013 - support. H.R. 2728, Protecting States Rights to Promote American Energy Security Act - support. H.R. 2655, Lawsuit Abuse Reduction Act - support. H. Res. 728, a Resolution expressing support for designating November 29, 2014 as Small Business Saturday and supporting efforts to increase awareness of small business contributions to the community and their value to the overall economy - support. Section 425 of H.R. 4745, and urge that this provision, which prohibits the Department of Transportation from moving forward with increases in the minimum level of financial responsibility for commercial property and passenger motor carriers, including private school bus operators and other private carriers - support. H.R. 4012, the Secret Science Reform Act of 2014 - support. H.R. 5860, the Small Business Healthcare Relief Act - support. H.R. 5771, the Tax Increase Prevention Act - support. H.R. 4453, the S Corporation Permanent Tax Relief Act of 2014 - support. H.R. 2854, to amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes - support. S. 2881, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 - support. S. 2569, the Bring Jobs Home Act - support. S. 2223, the Minimum Wage Fairness Act - oppose. S. 2199, originally introduced as S. 84, the Paycheck Fairness Act - oppose. S. 2432, the Bank on Students Emergency Loan Refinancing Act - oppose. S.Amdt.1871, to S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 - support. S. 399, the American Job Protection Act - support. S. 603, the Jobs and Premium Protection Act - support. S. 1188, Forty Hours is Full Time Act - support. S. 2199, Paycheck Fairness Act - oppose. S. 1085, Small Business Tax Certainty and Growth Act of 2013 - support. S. 109, Government Neutrality in Contracting Act - support. S. 1138, Death Tax Repeal Act of 2013 - support. S. 1737, Fair Minimum Wage Act - oppose. S. 1658, Start-up Jobs and Innovation Act - support. S. 1488, a bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes -support. Unemployment Insurance letter opposing FUTA Tax Increase to House and Senate Budget Committee conferees. Comments EPA, EPA-HQ-OAR-2013-0602, Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units. December 1, 2014. OSHA, Comments on OSHA Docket No. OSHA-2013-0023; Improve Tracking of Workplace Injuries and Illnesses, Supplemental Notice of Proposed Rulemaking (79 Fed. Reg. 47605, August 14, 2014) October 14, 2014. EPA, Docket ID No. EPA-HQ-OW-2011-0880 - Definition of Waters of the United States Under the Clean Water Act. October 15, 2014. Department of Health and Human Services, Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2016 - Request for Extension of Comment Period. December 22, 2014. Other Issues Tax Reform Tax Extenders DOL overtime regulation Biennial budget Entitlement reform Immigration reform, E-Verify, H2B visas Retirement Issues Keystone XL Project Employer nondiscrimination in PPACA Minimum wage Unemployment insurance Transitional policy on nonqualified plans in PPACA OSHA - proposed rule on respirable crystalline silica OSHA - proposed rule on electronic reporting EPA/Army Corps of Engineers - proposed rule on definition of waters of the United States EPA - proposed rule on greenhouse gases emissions from power plants OSHA - enforcement DOT - Definition of Commercial Motor Vehicle Regulatory reform Overtime Export Import Bank Medicare Part D H.R. 4304, the Jumpstarting Opportunities with Bold Solutions Act H.R. 1772, the Legal Workforce Act SBA Office of Advocacy: Group Letter on Regulatory Flexibility Act Noncompliance in Waters of the United States Rulemaking SEC: Letter regarding the Recommendation of the Investor Advisory Committee: Accredited Investor Definition

Client expense: $689,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Motor Carrier Safety Administration, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill) - S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014

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

H.R. 523, H.R. 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

Client expense: $550,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor tax reform and tax extenders; capital formation tax policy; R&D tax credit; Section 469 R&D Partnership Structures; Section 382 Net Operating Loss rules; Section 1202 Capital Gains Reforms; Start Up Jobs and Innovation Act (S.1658).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive Tax Reform Legislation, generally. S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to modernize Section 1202 regarding the exclusion for gain from certain small business stock.S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities. Legislation to amend the Internal Revenue Code of 1986 regarding the treatment of net operating losses of high technology research small businesses corporations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

STORAGE Act (H.R. 1465, S. 1030); Master Limited Partnership Parity Act (H.R. 1696, S. 795); Start Up Jobs and Innovation Act (S. 1658)

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

Bonus Depreciation S. 2260: EXPIRE Act of 2014Tax Reform Orphan Drug Act Tax Credit Renewable Chemicals/Bio-based Products Bonus Depreciation for Renewable Chemical Facilities S. 2260: EXPIRE Act of 2014 Biofuels Accelerated Depreciation Extension Production Tax Credit Extension H.R. 3758: Second Generation Biofuel Extension Act of 2013 S. 2260: EXPIRE Act of 2014 Research & Development Tax Credit Reforms Extension Permanency H.R. 4438: American Research & Competitiveness Act of 2014 S. 2260: EXPIRE Act of 2014 S. 2715: The COMPETE Act S.193: The Start-up Innovation Credit Act Capital Formation Investment Incentives Reform of Capital Gains Rules Reform of Net Operating Loss Rules Reform of Passive Loss Rules H.R. 4855: The PARTNER Act S. 1658: The Start-up Jobs and Innovation Act S. 2715: The COMPETE Act Controlled Foreign Corporation Look-Through Rule Extension S. 2260: EXPIRE Act of 2014 Inversions H.R.4870: Department of Defense Appropriations Act for FY 2015 H.R.5016: Financial Services and General Government Appropriations Act for FY 2015

Client expense: $2,090,000 · Firm income: Not reported

Sarbanes Oxley Section 404 (b) Mandatory Audit Firm Rotation H.R. 1564/S. 1526: The Audit Integrity and Job Protection ActCapital Formation Investment Incentives Reform of Capital Gains Rules Reform of Net Operating Loss Rules Reform of Passive Loss Rules S. 1658: The Start-up Jobs and Innovation Act H.R. 4855: The PARTNER Act S.2715: The COMPETE Act Expansion of Exemption under SEC Regulation A H.R. 4565: Startup Capital Modernization Act Proposed SEC Rule on Reg A+ Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions H.R. 2629: The Fostering Innovation Act XBRL Exemption for Small Public Companies H.R. 4164: Small Company Disclosure Simplification Act H.R. 5405: The Promoting Job Creation and Reducing Small Business Burdens Act Stock Exchange Tick Size H.R. 3448: The Small Cap Liquidity Reform Act H.R. 1952: The Spread Pricing Liquidity Act Capital Market Enhancements H.R. 3623: Improving Access to Capital for Emerging Growth Companies Act H.R. 4568: Small Business Freedom to Grow Act H.R. 4569: Disclosure Modernization and Simplification Act H.R. 4571: To direct the SEC to revise its rules so as to increase the threshold amount for requiring issuers to provide certain disclosures relating to compensatory benefits plans H.R. 4697: To require the SEC to revise the definition of a WKSI to reduce the worldwide market value threshold under the definition

Client expense: $2,090,000 · Firm income: Not reported

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 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

S. 1658, Start-up Jobs and Innovation Act, all provisions.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill) - S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014

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

H.R. 523, H.R. 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4923, the Energy and Water Development Appropriations Act for Fiscal Year 2015- support. H.R. 5213, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 support. H.R. 4457, the Americas Small Business Tax Relief Act of 2014 support.H.R. 3522, the Employee Health Plan Protection Act of 2013 support. H.R. 2, the American Energy Solutions for Lower Costs and More American Jobs Act support. H.R. 4, the Jobs for America Act support. H.R. 5078, the Waters of the United States Regulatory Overreach Protection Act of 2014 support. H.R. 4302, Protecting Access to Medicare Act of 2014 support. H.R. 2995, the Unnecessary Cap Act of 2013 support. H.R. 2575, the Save American Workers Act of 2013 support. H.R. 3367, the Small Business and Family Relief Act support. H.R. 763, the Jobs and Premium Protection Act support. H.R. 903, the American Job Protection Act support. H.R. 2542, the Regulatory Flexibility Improvements Act support. H.Res 359, expressing the sense of the House of Representatives that tax reform should jointly address corporate and pass-through entities in a fiscally responsible manner, and that reform should reduce the current tax rate differences between corporate and pass-through entities while maintaining adequate forms of organization for businesses support. H.R. 947, Small Business Accounting and Tax Simplification Act support. H.R. 1406, the Working Families Flexibility Act of 2013 support. H.R. 436, Government Neutrality in Contracting Act - support. H.R. 1120, the Preventing Greater Uncertainty in Labor- Management Relations Act support. H.R. 2429, Death Tax Repeal Act of 2013 support. H.R. 2728, Protecting States Rights to Promote American Energy Security Act support. H.R. 2655, Lawsuit Abuse Reduction Act support. S. 2881, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 support. S. 2496, the Protecting Water and Property Rights Act of 2014 support. S. 2569, the Bring Jobs Home Act support. S. 2223, the Minimum Wage Fairness Act oppose. S. 2199, originally introduced as S. 84, the Paycheck Fairness Act oppose. S. 2432, the Bank on Students Emergency Loan Refinancing Act oppose. S.Amdt.1871, to S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 support. S. 399, the American Job Protection Act support. S. 603, the Jobs and Premium Protection Act support. S. 1188, Forty Hours is Full Time Act support. S. 2199, Paycheck Fairness Act oppose. S. 1085, Small Business Tax Certainty and Growth Act of 2013 support. S. 109, Government Neutrality in Contracting Act support. S. 1138, Death Tax Repeal Act of 2013 support. S. 1737, Fair Minimum Wage Act oppose. S. 1658, Start-up Jobs and Innovation Act support. S. 1488, a bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes -support. Unemployment Insurance letter opposing FUTA Tax Increase to House and Senate Budget Committee conferees.Hearings - Statement for the Record, House Committee on Small Business, Cash Accounting: A Simpler Method for Small Firms? July 10, 2014. House Small Business Committee, Subcommittee on Health and Technology, An Update on the Small Business Health Options Program: Is It Working for Small Businesses? (met with Committee staff on the issue) September 18, 2014. Comments - Food and Drug Administration, Deeming Tobacco Products To Be Subject to the Federal Food, Drug, and Cosmetic Act, as Amended by the Family Smoking Prevention and Tobacco Control Act; Regulations on the Sale and Distribution of Tobacco Products and Required Warning Statements for Tobacco Products. (July 25, 2014) Environmental Protection Agency, Docket ID No. EPA-HQ-OPPT-2010-0173, Advance Notice of Proposed Rulemaking; Lead; Framework for Identifying and Evaluating Lead Based Paint Hazards From Renovation, Repair, and Painting Activities in Public and Commercial Buildings. (September 22, 2014) U.S. Department of Labor, Proposed regulations implementing Executive Order 13658, Establishing a Minimum Wage for Contractors, 79 Fed. Reg. 34568, (June 17, 2014) Environmental Protection Agency, Docket ID No. EPA-HQ-OPPT-2013-0715; Information Collection Request Submitted to OMB for Review and Approval; Survey of the Public and Commercial Building Industry. (August 27, 2014) Environmental Protection Agency, Docket ID No. EPA-HQ-OPPT-2010-0173; Approach for Estimating Exposures and Incremental Health Effects From Lead Due to Renovation, Repair, and Painting Activities in Public and Commercial Buildings. Other Issues - Tax Reform Tax Extenders DOL overtime regulation Biennial budget Entitlement reform Immigration reform, E-Verify, H2B visas Retirement Issues Keystone XL Project Employer nondiscrimination in PPACA Minimum wage Unemployment insurance Transitional policy on nonqualified plans in PPACA OSHA proposed rule on respirable crystalline silica OSHA proposed rule on electronic reporting EPA/Army Corps of Engineers proposed rule on definition of waters of the United States EPA proposed rule on greenhouse gases emissions from power plants OSHA enforcement DOT Definition of Commercial Motor Vehicle Regulatory reform Overtime Export Import Bank Medicare Part D H.R. 4304, the Jumpstarting Opportunities with Bold Solutions Act H.R. 1772, the Legal Workforce Act

Comprehensive Tax Reform Legislation, generally. S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to modernize Section 1202 regarding the exclusion for gain from certain small business stock.S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities. Legislation to amend the Internal Revenue Code of 1986 regarding the treatment of net operating losses of high technology research small businesses corporations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor tax reform, tax extenders, and corporate inversions; capital formation tax policy; R&D tax credit; Section 469 R&D Partnership Structures; Section 382 Net Operating Loss rules; Section 1202 Capital Gains Reforms; Start Up Jobs and Innovation Act (S.1658).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Energy Storage Investment Tac Credit--STORAGE Act (H.R. 1465, S. 1030); Master Limited partnership Parity Act (H.R. 1696, S. 795); Start Up Jobs and Innovation Act (S. 1658)

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, 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 of 2013 Monitored HR 4019, the Small Business Investment Act Monitored HR 4093, the Greater Opportunities for Small Business Act of 2014 Monitored HR 4121, the Small Business Development Centers Improvement Act of 2014 Monitored HR 4322, the American Manufacturing and Worker Protection Act of 2014 Supported HR 4457, America's Small Business Tax Relief 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 the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014 [no bill number]

Tax Reform House Ways & Means Committee Discussion Draft (Rep. Camp)Orphan Drug Act Tax Credit Controlled Foreign Corporation Look-Through Rule Extension Renewable Chemicals/Bio-based Products Bonus Depreciation for Renewable Chemical Facilities Expansion of Master Limited Partnerships to Renewable Chemicals New Production Tax Credit for Renewable Chemicals S. 1267/H.R. 3084: Renewable Chemical Production Tax Credit Act H.R. 1696/S. 795: Master Limited Partnerships Parity Act Biofuels Production Tax Credit Extension Accelerated Depreciation Extension H.R. 3758: Second Generation Biofuel Extension Act of 2013 Research & Development Tax Credit Reforms Extension Permanency H.R.3757: The Igniting American Research Act H.R. 4438: American Research & Competitiveness Act of 2014 H.R.119: To amend the Internal Revenue Code to make permanent the credit for increasing research activities The Start-up Innovation Credit Act (Senator Coons Discussion Draft) The COMPETE Act (Senator Carper Discussion Draft) Capital Formation Investment Incentives Reform of Capital Gains Rules Reform of Net Operating Loss Rules Reform of Passive Loss Rules H.R. 4855: The PARTNER Act S. 1658: The Start-up Jobs and Innovation Act The COMPETE Act (Senator Carper Discussion Draft) House Ways & Means Committee Discussion Draft (Rep. Camp)

Client expense: $2,110,000 · Firm income: Not reported

Sarbanes Oxley Section 404 (b) Mandatory Audit Firm Rotation H.R. 1564/S. 1526: The Audit Integrity and Job Protection ActCapital Formation Investment Incentives Reform of Capital Gains Rules Reform of Net Operating Loss Rules Reform of Passive Loss Rules H.R. 4855: The PARTNER Act S. 1658: The Start-up Jobs and Innovation Act The COMPETE Act (Senator Carper Discussion Draft) House Ways & Means Committee Discussion Draft (Rep. Camp) Reform of SEC Regulation D Implementation of Jumpstart Our Business Start-ups (JOBS) Act H.R. 4554: Restricted Securities Relief Act H.R. 4570: Private Placement Improvement Act Expansion of Exemption under SEC Regulation A H.R. 4565: Start-up Capital Modernization Act Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions H.R. 2629: The Fostering Innovation Act Small Business Innovation Research (SBIR) Program XBRL Exemption for Small Public Companies H.R. 4164: Small Company Disclosure Simplification Act Stock Exchange Tick Size H.R. 3448: The Small Cap Liquidity Reform Act H.R. 1952: The Spread Pricing Liquidity Act Capital Market Enhancements H.R. 4568: Small Business Freedom to Grow Act H.R. 4571: To direct the SEC to revise its rules so as to increase the threshold amount for requiring issuers to provide certain disclosures relating to compensatory benefits plans H.R. 3623: Improving Access to Capital for Emerging Growth Companies Act H.R. 4569: Disclosure Modernization and Simplification Act H.R. 4697: To require the SEC to revise the definition of a WKSI to reduce the worldwide market value threshold under the definition

Client expense: $2,110,000 · Firm income: Not reported

Monitor tax reform and tax extenders; capital formation tax policy; R&D tax credit; Section 469 R&D Partnership Structures; Section 382 Net Operating Loss rules; Section 1202 Capital Gains Reforms; Start Up Jobs and Innovation Act (S.1658).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill) - S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014

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

S. 1658, Start-up Jobs and Innovation Act, all provisions

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1658, Start-up Jobs and Innovation Act, all provisions.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive Tax Reform Legislation, generally. S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to modernize Section 1202 regarding the exclusion for gain from certain small business stock.S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities. Legislation to amend the Internal Revenue Code of 1986 regarding the treatment of net operating losses of high technology research small businesses corporations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 523,HR 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4457, the America's Small Business Tax Relief Act of 2014 - support. H.R. 4407, the Wood Stove Regulatory Relief Act of 2014 - support. H.R. 2575, the Save American Workers Act of 2013 - support. H.R. 3367, the Small Business and Family Relief Act - support.H.R. 763, the Jobs and Premium Protection Act support. H.R. 903, the American Job Protection Act support. H.R. 2542, the Regulatory Flexibility Improvements Act support. H.R. 4302, Protecting Access to Medicare Act of 2014 H.R. 2995, the Unnecessary Cap Act of 2013 H.Res 359, expressing the sense of the House of Representatives that tax reform should jointly address corporate and pass-through entities in a fiscally responsible manner, and that reform should reduce the current tax rate differences between corporate and pass-through entities while maintaining adequate forms of organization for businesses support. H.R. 947, Small Business Accounting and Tax Simplification Act support. H.R. 1406, the Working Families Flexibility Act of 2013 support. H.R. 436, Government Neutrality in Contracting Act - support. H.R. 1120, the Preventing Greater Uncertainty in Labor- Management Relations Act support. H.R. 1772, the Legal Workforce Act. H.R. 2429, Death Tax Repeal Act of 2013 support. H.R. 2728, Protecting States Rights to Promote American Energy Security Act support. H.R. 2655, Lawsuit Abuse Reduction Act support. H.R. 2575, Save American Workers Act support. S. 2223, the Minimum Wage Fairness Act oppose. S. 2199, originally introduced as S. 84, the Paycheck Fairness Act oppose. S. 2432, the Bank on Students Emergency Loan Refinancing Act oppose. S.Amdt.1871, to S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 support. S. 399, the American Job Protection Act support. S. 603, the Jobs and Premium Protection Act support. S. 1188, Forty Hours is Full Time Act support. S. 2199, Paycheck Fairness Act oppose. S. 1085, Small Business Tax Certainty and Growth Act of 2013 support. S. 109, Government Neutrality in Contracting Act support. S. 1138, Death Tax Repeal Act of 2013 support. S. 1737, Fair Minimum Wage Act oppose. S. 1658, Start-up Jobs and Innovation Act support. S. 1488, a bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes -support. Unemployment Insurance letter opposing FUTA Tax Increase to House and Senate Budget Committee conferees. Hearings - Statement for the Record, House Committee on Small Business, Will EPAs Waters of the United States Rule Drown Small Businesses? May 29, 2014. Comments EPA, Docket No. ID EPA-HQ-OPPT-2010-0173 - Lead; Framework for Identifying and Evaluating Lead-Based Paint Hazards From Renovation, Repair, and Painting Activities in Public and Commercial Buildings. June 17, 2014 (Coalition Comments) EPA, Docket ID No. EPA-HQ-OW-2011-0880 - Definition of "Waters of the United States" Under the Clean Water Act. May 29, 2014. EPA, Docket ID No. EPA-HQ-OAR-2013-0495 - Standards of Performance for Greenhouse Gas Emissions From New Stationary Sources: Electric Utility Generating Units. May 9, 2014. DOT, Docket No. FMCSA-2010-0167 - Electronic Logging Devices and Hours of Service Supporting Documents. June 26, 2014. EPA, Docket ID No. EPA-HQ-OAR-2009-0734 - Standards of Performance for New Residential Wood Heaters, New Residential Hydronic Heaters and Forced-Air Furnaces, and New Residential Masonry Heaters. April 22, 2014. NLRB, Docket No. NLRB-2011-0002 - Representation: Case Procedures, April 7, 2014. CMS (HHS) - Patient Protection and Affordable Care Act; Exchange and Insurance Market Standards for 2015 and Beyond. April 29, 2014.Other Issues - Tax Reform H.R. 4304, the Jumpstarting Opportunities with Bold Solutions Act Consumer Product Safety Commission (CPSC) nominees before the Committee on Commerce, Science and Transportation Seasonal employee definition in PPACA DOL overtime regulation Biennial budget Entitlement reform Immigration reform, E-Verify, H2B visas Retirement Issues Keystone XL Project Employer nondiscrimination in PPACA Minimum wage Unemployment insurance Transitional policy on nonqualified plans in PPACA OSHA proposed rule on respirable crystalline silica OSHA proposed rule on electronic reporting EPA/Army Corps of Engineers proposed rule on definition of waters of the United States EPA proposed rule on greenhouse gases emissions from power plants OSHA enforcement DOT Definition of Commercial Motor Vehicle Commercial Motor Vehicle Driver Restart Study Regulatory reform Overtime Export Import Bank Medicare Part D

Energy Storage Investment Tax Credit--STORAGE Act (H.R. 1465, S. 1030); Master Limited Partnership Parity Act (H.R. 1696, S. 795); Start Up Jobs and Innovation Act (S. 1658)

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

See attachedSubmitted 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 ActMonitored 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 ActMonitored 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 of 2013 Monitored HR 4019, the Small Business Investment Act Monitored HR 4093, the Greater Opportunities for Small Business Act of 2014 Monitored HR 4121, the Small Business Development Centers Improvement Act of 2014 Monitored HR 4322, the American Manufacturing and Worker Protection 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 ActMonitored 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 the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014 [no bill number]

Biofuels Accelerated Depreciation Extension Production Tax Credit ExtensionRenewable Chemicals/Bio-based Products New Production Tax Credit for Renewable Chemicals S. 1267/H.R. 3084: Renewable Chemical Production Tax Credit Act Bonus Depreciation for Renewable Chemical Facilities Research & Development Tax Credit Reforms Extension Permanency The Start-up Innovation Credit Act (Senator Coons Discussion Draft) The Innovative Research and Competitiveness Act (Senator Carper Discussion Draft) Capital Formation Investment Incentives Reform of Passive Loss Rules Reform of Net Operating Loss Rules Reform of Capital Gains Rules S. 1658: The Start-up Jobs and Innovation Act House Ways and Means Committee Discussion Draft (Rep. Camp) Tax Reform House Ways and Means Committee Discussion Draft (Rep. Camp) Orphan Drug Act Tax Credit Controlled Foreign Corporation Look-Through Rule Extension

Client expense: $1,990,000 · Firm income: Not reported

Capital Market Enhancements H.R. 3623: Improving Access to Capital for Emerging Growth Companies ActSarbanes Oxley Section 404 (b) Mandatory Audit Firm Rotation H.R. 1564/S. 1526: The Audit Integrity and Job Protection Act Capital Formation Investment Incentives Reform of Passive Loss Rules Reform of Net Operating Loss Rules Reform of Capital Gains Rules S. 1658: The Start-up Jobs and Innovation Act Reform of SEC Regulation D Implementation of Jumpstart Our Business Start-ups (JOBS) Act Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions H.R. 2629: The Fostering Innovation Act XBRL Exemption for Small Public Companies H.R. 4164: Small Company Disclosure Simplification Act Stock Exchange Tick Size H.R. 3488: The Small Cap Liquidity Reform Act

Client expense: $1,990,000 · Firm income: Not reported

Energy Storage Investment Tax Credit--STORAGE Act (H.R. 1465, S. 1030); Master Limited Partnership Parity Act (H.R. 1696, S. 795); Start Up Jobs and Innovation Act (S. 1658)

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

Monitor tax reform, including discussion around Ways & Means tax draft; capital formation tax policy; R&D tax credit; Section 469 R&D Partnership Structures; Section 382 Net Operating Loss rules; Section 1202 Capital Gains Reforms; Start Up Jobs and Innovation Act (S.1658)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Consulting services related to various general corporate tax issues and more specifically compliance tax issues impacting tax payers and tax return preparers, and also tax issues impacting low and middle individual income taxpayers which were debated during the 113th session of Congress on the following bills: - H.R. 837, Saving for American Families Future Act - H.R. 903, American Job Protection Act - S. 24, Small Business Health Relief Act of 2013 - H.R. 2116, Earned Income Tax Credit Improvement and Simplification Act 2013 - S. 676, Identity Theft and Tax Fraud Protection Act of 2013 - S. 836, Working Families Tax Relief Act of 2013 - S. 1134, Enrolled Agents Credential Act - H.R. 2778, Child Tax Credit Integrity Preservation Act of 2013 - H.R. 2917, Financial Security Credit Act of 2013 - S. 1658, a bill to amend the Internal Revenue Code to make permanent certain small business provisions, and for other purposes - S. 1687, Payroll Fraud Prevention Act of 2013 - S. 1859, Tax Extenders Act of 2013 - H.R. 4078, ITIN Reform Act of 2014 (see also S. 2039, identical bill) - H.R. 4117, EITC for Childless Workers Act of 2014 - S. 2039, ITIN Reform Act of 2014 (see also H.R. 4078, identical bill)

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

S. 1658, Start-up Jobs and Innovation Act, all provisions.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

HR 523,HR 1295, S. 232 bills related to the Medical Device Excise Tax S. 1658 Start Up Jobs and Innovation Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3826, the Electricity Security and Affordability Act support. H.R. 3964, Sacramento-San Joaquin Valley Emergency Water Delivery Act support. H.R. 1493, Sunshine for Regulatory Decrees and Settlements Act support.Bills - H.R. 2575, the Save American Workers Act of 2013 support. H.R. 3367, the Small Business and Family Relief Act support. H.R. 2804, the All Economic Regulations are Transparent Act support. H.R. 2641, the Responsibly And Professionally Invigorating Development (RAPID) Act of 2013. - support (coalition letter) H.R. 763, the Jobs and Premium Protection Act support. H.R. 903, the American Job Protection Act support. H.R. 2542, the Regulatory Flexibility Improvements Act support. H.Res 359, expressing the sense of the House of Representatives that tax reform should jointly address corporate and pass-through entities in a fiscally responsible manner, and that reform should reduce the current tax rate differences between corporate and pass-through entities while maintaining adequate forms of organization for businesses support. H.R. 947, Small Business Accounting and Tax Simplification Act support. H.R. 1406, the Working Families Flexibility Act of 2013 support. H.R. 436, Government Neutrality in Contracting Act - support. H.R. 1120, the Preventing Greater Uncertainty in Labor- Management Relations Act support. H.R. 1772, the Legal Workforce Act. H.R. 2429, Death Tax Repeal Act of 2013 support. H.R. 2122, the Regulatory Accountability Act support. H.R. 2728, Protecting States Rights to Promote American Energy Security Act support. H.R. 2655, Lawsuit Abuse Reduction Act support. H.R. 2937, Commonsense Permitting for Job Creation Act support. H.R. 2575, Save American Workers Act support. Farm Bill, urging conferees to include the language of H.R. 311, the Farmers Undertake Environmental Land Stewardship (FUELS) Act, in the final Farm Bill H.R. 3413, the True Understanding of the Economy and Safety Act Support H.R. 1324, Small Business Paper Work Relief Act S.Amdt.1871, to S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 support. S. 399, the American Job Protection Act support. S. 603, the Jobs and Premium Protection Act support. S. 1188, Forty Hours is Full Time Act support. S. 2199, Paycheck Fairness Act oppose. S. 1085, Small Business Tax Certainty and Growth Act of 2013 support. S. 109, Government Neutrality in Contracting Act support. S. 1138, Death Tax Repeal Act of 2013 support. S. 1029, the Regulatory Accountability Act support. S. 1737, Fair Minimum Wage Act oppose. S. 1658, Start-up Jobs and Innovation Act support S. 1488, a bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes -support. Unemployment Insurance letter opposing FUTA Tax Increase to House and Senate Budget Committee conferees. Hearings - William C. Dunkelberg, Senate Committee on Finance, Exploring Innovative Ideas and Policies that can Strengthen the Economic Foundations of American Households and Contribute to the Growth of the Middle Class, March 13, 2014. OSHA Public Hearing (March 21) Occupational Exposure to Respirable Crystalline Silica Letters to Agencies - Letter to CMS Administrator Marilyn Tavenner regarding the recent Medicaid Program rule covering Home and Community-Based Settings (HCBS) published in the January 16 edition of the Federal Register.Comments - Securities Exchange Commission, Number S7-09-13 Crowdfunding. February 3, 2014. OSHA, Department of Labor, No. OSHA- 2013-0023 Improve Tracking of Workplace Injuries and Illnesses. March 10, 2014. OSHA, Docket No. OSHA20100034 Occupational Exposure to Respirable Crystalline Silica. FDA, Docket No. FDA2013N1317 Tentative Determination Regarding Partially Hydrogenated Oils; Request for Comments and for Scientific Data and Information. Dept. of State, Docket No. DOS20140003 Notice of 30 Day Public Comment Period Regarding the National Interest Determination for TransCanada Keystone Pipeline, L.P.s Presidential Permit Application. EPA, Docket No. EPAHQOPPT20130715 Lead: Renovation, Repair, and Painting for Public and Commercial Buildings; Request for Information (Coalition Letter). Other Issues - Tax Reform H.R. 4304, the Jumpstarting Opportunities with Bold Solutions Act H.R. 4457, the Section 179 Permanency Act H.R. 4302, Protecting Access to Medicare Act of 2014 H.R. 2995, the Unnecessary Cap Act of 2013 Seasonal employee definition in PPACA DOL overtime regulation Biennial budget FEHBP Entitlement reform Immigration reform, E-Verify, H2B visas Retirement Issues Keystone XL Project Employer nondiscrimination in PPACA Minimum wage Unemployment insurance Transitional policy on nonqualified plans in PPACA OSHA proposed rule on respirable crystalline silica OSHA proposed rule on electronic reporting EPA/Army Corps of Engineers proposed rule on definition of waters of the United States EPA proposed rule on greenhouse gases emissions from power plants OSHA enforcement DOT Definition of commercial motor vehicle Regulatory reform

S. 1658, Start-up Jobs and Innovation Act, all provisions.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive Tax Reform Legislation, generally. S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.Legislation to amend the Internal Revenue Code of 1986 regarding the treatment of net operating losses of high technology research small businesses corporations. S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to modernize Section 1202 regarding the exclusion for gain from certain small business stock.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive Tax Reform Legislation, generally. S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to modernize Section 1202 regarding the exclusion for gain from certain small business stock.S. 1658, Start-up Jobs and Innovation Act, legislation to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities. Legislation to amend the Internal Revenue Code of 1986 regarding the treatment of net operating losses of high technology research small businesses corporations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1658, Start-up Jobs and Innovation Act, all provisions

Client expense: Not reported · Firm income: Not reported

Government targets: SENATE

S. 1658, Start-up Jobs and Innovation Act, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1658, Start-up Jobs and Innovation Act, all provisions

Client expense: Not reported · Firm income: Not reported

Government targets: SENATE

Biofuels Production Tax Credit Extension Accelerated Depreciation Extension H.R. 3758: Second Generation Biofuel Extension Act of 2013Renewable Chemicals/Bio-based Products Investment Tax Credit for Renewable Chemicals and Bio-based Products New Production Tax Credit for Renewable Chemicals Expansion of Master Limited Partnerships to Renewable Chemicals H.R. 1696/S. 795: Master Limited Partnerships Parity Act S. 1267/H.R. 3084: Renewable Chemical Production Tax Credit Act Research & Development Tax Credit Reforms Extension Permanency H.R.119: To amend the Internal Revenue Code to make permanent the credit for increasing research activities H.R.3757: The Igniting American Research Act The Innovative Research and Competitiveness Act (Senator Carper Discussion Draft), The Start-up Innovation Credit Act (Senator Coons Discussion Draft) Capital Formation Investment Incentives Reform of Passive Loss Rules Reform of Net Operating Loss Rules Reform of Capital Gains Rules S. 1658: The Start-up Jobs and Innovation Act Tax Reform Orphan Drug Act Tax Credit

Client expense: $2,010,000 · Firm income: Not reported

Sarbanes Oxley Section 404 (b) Mandatory Audit Firm Rotation H.R. 1564/S. 1526: The Audit Integrity and Job Protection ActCapital Formation Investment Incentives Reform of Passive Loss Rules Reform of Net Operating Loss Rules Reform of Capital Gains Rules S. 1658: The Start-up Jobs and Innovation Act Reform of SEC Regulation D Implementation of Jumpstart Our Business Start-ups (JOBS) Act Expansion of Exemption under SEC Regulation A H.R. 701: To amend a provision of the Securities Act of 1933 directing the Securities and Exchange Commission to add a particular class of securities to those exempted under such Act to provide a deadline for such action Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions H.R. 2629: The Fostering Innovation Act XBRL Exemption for Small Public Companies Small Company Disclosure Simplification Act (Reps. Hurt and Sewell Discussion Draft) Stock Exchange Tick Size H.R. 1952: The Spread Pricing Liquidity Act H.R. 3488: The Small Cap Liquidity Reform Act

Client expense: $2,010,000 · Firm income: Not reported

Energy Storage Investment Tax Credit--STORAGE Act (H.R. 1465, S. 1030, Master Limited Partnership Parity Act (H.R. 1696, S. 795), Start Up Jobs and Innovation Act (S. 1658)

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

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

Sarbanes Oxley Section 404 (b) Mandatory Audit Firm Rotation H.R. 1564/S. 1526: The Audit Integrity and Job Protection ActCapital Formation Investment Incentives Reform of Passive Loss Rules Reform of Net Operating Loss Rules Reform of Capital Gains Rules S. 1658: The Start-up Jobs and Innovation Act Reform of SEC Regulation D Implementation of Jumpstart Our Business Start-ups (JOBS) Act Expansion of Exemption under SEC Regulation A H.R. 701: To amend a provision of the Securities Act of 1933 directing the Securities and Exchange Commission to add a particular class of securities to those exempted under such Act to provide a deadline for such action Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions H.R. 2629: The Fostering Innovation Act XBRL Exemption for Small Public Companies Small Company Disclosure Simplification Act (Reps. Hurt and Sewell Discussion Draft) Stock Exchange Tick Size H.R. 1952: The Spread Pricing Liquidity Act H.R. 3488: The Small Cap Liquidity Reform Act

Client expense: $2,010,000 · Firm income: Not reported