Payroll Fraud Prevention Act of 2013

Federal legislation pertaining to independent contractor status (S.1687) (H.R. 4611) (S.1706) (H.R. 4503)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

H.R. 1097 (Preserving Jobs in the Oilfield Act), H.R. 3095 (sleep disorder rulemaking), S. 1625/H.R. 3403 (Drug Free Commercial Driver Act), H.R. 3413/S. 1891 (TRUE Safety Act), H.R. 1906/S. 880 (Safe Highways and Infrastructure Preservation Act), H.Con.Res. 52 (excise tax on trucks), S. 1687 (Payroll Fraud Prevention Act), S. 2322 (MAP-21 Reauthorization Act), H.R. 4727 (broker liability standards), H.R. 4834 (GROW America Act, highway bill), Collins hours-of-service amendment to S. 2438 (FY 2015 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act), H.R. 5021 (Highway and Transportation Funding Act), H.R. 5532 (Safer Trucks and Buses Act) MAP-21 implementation, including electronic on-board recorder mandate, interlining, Compliance Safety Accountability, tolling provisions, truck size and weight Commercial motor carrier regulatory policy issues, including CSA program, crash accountability, electronic logging devices/EOBRs, hours of service, independent contracting, convenience interlining, truck size and weight limits, drug/alcohol testing, medical registry, medical examination standards

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

H.R. 2992 Business Activity Tax Simplification Act of 2013; entire bill H.R. 5442 Corporate Transparency and Accountability Act; entire bill 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 billS. 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

Wage & Hour enforcement: worker misclassification & independent contractors. S. 1687/H.R. 4611, Payroll Fraud Prevention Act of 2013. Project labor agreements: prevailing wage/ Davis-Bacon Act. S. 1706, Fair Playing Field Act of 2013. H.R. 3712, FAMILY Act. S. 933, Bulletproof Vest Partnership Grant Program Reauthorization Act of 2013. S. 84/S. 2199/ H.R. 377, Paycheck Fairness Act. S.1737/ S. 2223/ H.R.1010, Minimum Wage Fairness Act. Apprenticeship programs and job training. H.R. 803, Workforce Opportunity and Innovation Act. H.R. 5159/ S. 2642,Schedules that Work Act Status of OSHA rule re: crane operators; injury and illness rules. Nomination of Sharon Block to National Labor Relations Board Port Worker Misclassification H.R.5159/ S.2642, Schedules that Work Act Sysco-U.S. Foods Merger

Client expense: $341,600 · Firm income: Not reported

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. 1687, Payroll Fraud Prevention Act of 2013 - To amend the Fair Labor Standards Act of 1938 to ensure that employees are not classified as non-employees. Entire billS. 1706 "Fair Playing Field Act of 2013" - To amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purpose of employment taxes and to protect retroactive assessments with respect to such clarifications. Entire bill

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1097 (Preserving Jobs in the Oilfield Act), H.R. 3095 (sleep disorder rulemaking), S. 1625/H.R. 3403 (Drug Free Commercial Driver Act), H.R. 3413/S. 1891 (TRUE Safety Act), H.R. 1906/S. 880 (Safe Highways and Infrastructure Preservation Act), H.Con.Res. 52 (excise tax on trucks), S. 1687 (Payroll Fraud Prevention Act), S. 2322 (MAP-21 Reauthorization Act), H.R. 4727 (broker liability standards), H.R. 4834 (GROW America Act, highway bill), Collins hours-of-service amendment to S. 2438 (FY 2015 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act), H.R. 5021 (Highway and Transportation Funding Act), H.R. 5532 (Safer Trucks and Buses Act) MAP-21 implementation, including electronic on-board recorder mandate, interlining, Compliance Safety Accountability, tolling provisions, truck size and weight Commercial motor carrier regulatory policy issues, including CSA program, crash accountability, electronic logging devices/EOBRs, hours of service, independent contracting, convenience interlining, truck size and weight limits, drug/alcohol testing, medical registry, medical examination standards

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

Federal legislationpertaining to independent contractor status (S.1687) (H.R. 4611) (S.1706) (H.R. 4503)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

Wage & Hour enforcement: worker misclassification & independent contractors. S. 1687/H.R. 4611, Payroll Fraud Prevention Act of 2013. Project labor agreements: prevailing wage/ Davis-Bacon Act. S. 1706, Fair Playing Field Act of 2013.National Mediation Board mission. H.R. 2083/ S. 1596, Protecting Students from Sexual and Violent Predators Act. H.R. 180/ S. 357, National Blue Alert Act of 2013. H.R. 3712, FAMILY Act. S. 933, Bulletproof Vest Partnership Grant Program Reauthorization Act of 2013. S. 84/S. 2199/ H.R. 377, Paycheck Fairness Act. Authority regarding "hot goods" provision of FLSA Sec. 215(a) (1). S. 1737, Minimum Wage Fairness Act. Apprenticeship programs and job training. H.R. 4320, Workplace Democracy and Fairness Act. H.R. 4321, Employee Privacy Protection Act. H.R. 803, Workforce Opportunity and Innovation Act. Cloture vote on nomination of Dr. David Weil as Wage and Hour Administrator.

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

H.R. 2992 Business Activity Tax Simplification Act of 2013; entire bill 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 billS. 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: $600,000 · Firm income: Not reported

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

Federal legislation pertaining to independent contractor status (S.1687) (HR 4611)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

H.R. 1097 (Preserving Jobs in the Oilfield Act), H.R. 3095 (sleep disorder rulemaking), S. 1625/H.R. 3403 (Drug Free Commercial Driver Act), H.R. 3413/S. 1891 (TRUE Safety Act), H.R. 1906/S. 880 (Safe Highways and Infrastructure Preservation Act), H.Con.Res. 52 (excise tax on trucks), S. 1687 (Payroll Fraud Prevention Act), S. 2322 (MAP-21 Reauthorization Act), H.R. 4727 (broker liability standards), H.R. 4834 (GROW America Act, highway bill), Collins hours-of-service amendment to S. 2438 (FY 2015 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act) MAP-21 implementation, including electronic on-board recorder mandate, interlining, Compliance Safety Accountability, tolling provisions, truck size and weight Commercial motor carrier regulatory policy issues, including CSA program, crash accountability, electronic logging devices/EOBRs, hours of service, independent contracting, convenience interlining, truck size and weight limits, drug/alcohol testing, medical registry, medical examination standards

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal legislation pertaining to independent contractor status (S.1687)

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

Government targets: Federal Motor Carrier Safety Administration, 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

Wage & Hour enforcement; worker misclassification & independent contractors. S. 1687, Payroll Fraud Prevention Act of 2013. Project labor agreements; prevailing wage/ Davis-Bacon Act. H.R. 2083/ S. 1596, Protecting Students from Sexual and Violent Predators Act. H.R. 180, National Blue Alert Act of 2013.S. 84/ H.R. 377, Paycheck Fairness Act. DOL Authority regarding "hot goods" provision of FLSA Sec. 215(a) (1). S. 1737, Minimum Wage Fairness Act. Apprenticeship programs and job training. H.R. 4320, Workplace Democracy and Fairness Act. H.R. 4321, Employee Privacy Protection Act.

Client expense: $323,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Vice President of the United States, SENATE, Securities & Exchange Commission (SEC), Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Trade Representative (USTR), White House Office

H.R. 880 Wall Street Trading and Speculators Tax Act; entire bill H.R. 1579 The Inclusive Prosperity Act; entire bill H.R. 2546 Protect American Investments Act of 2013; entire billH.R. 2992 Business Activity Tax Simplification Act of 2013; entire bill S. 410 Wall Street Trading and Speculators Tax Act; entire bill 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 Worker classification / Independent contractor reform proposal and impact on independent 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: $710,000 · Firm income: Not reported

THE TAX REFORM ACT OF 2014 Payroll Fraud Prevention Act of 2013 (S.1687)

Client expense: $168,125 · Firm income: Not reported

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

Fiduciary Duty Re-Proposal RETAIL INVESTOR PROTECTION ACT (H.R. 2374) Investor Choice Act of 2013 (H.R. 2998) 21ST CENTURY GLASS-STEAGALL ACT OF 2013 (S. 1282)SEC COST BENEFITS ANALYSIS ACT Payroll Fraud Prevention Act of 2013 (S.1687) Equal Employment for All Act of 2013 (S.1837) Restoring Main Street Investor Protection and Confidence Act (H.R.3482) DOLS FEE DISCLOSURE PROPOSED RULE SEC DRAFT STRATEGIC PLAN FINRA PROPOSED CHANGES TO SUPERVISION RULE FINRA Recruitment Compensation Proposed Rule FINRA CARDS Concept Proposal FINRA Unlisted DPP and REITS Estimated Valuations Proposed Rule

Client expense: $168,125 · Firm income: Not reported

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

H.R. 1097 (Preserving Jobs in the Oilfield Act), H.R. 3095 (sleep disorder rulemaking), S. 1625/H.R. 3403 (Drug Free Commercial Driver Act), H.R. 3413/S. 1891 (TRUE Safety Act), H.R. 1906/S. 880 (Safe Highways and Infrastructure Preservation Act), H.Con.Res. 52 (fuel tax on trucks) MAP-21 implementation, including electronic on-board recorder mandate, interlining, Compliance Safety Accountability, tolling provisions, truck size and weight Commercial motor carrier regulatory policy issues, including CSA program, crash accountability, electronic logging devices/EOBRs, hours of service, independent contracting, convenience interlining, truck size and weight limits, drug/alcohol testing, medical registry, medical examination standards S. 1687 (Payroll Fraud Prevention Act)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

Wage & Hour enforcement; worker misclassification & independent contractors. S. 1687, Payroll Fraud Prevention Act of 2013. Project labor agreements; prevailing wage/ Davis-Bacon Act. National Labor Relations Act nomination, Richard Griffin as General Counsel. H.R. 2083, Protecting Students from Sexual and Violent Predators Act. H.R. 180, National Blue Alert Act of 2013.S. 84/ H.R. 377, Paycheck Fairness Act. DOL proposal to provide FLSA minimum wage and overtime protections to home care workers. Sanders proposal for executive order to give major preference in awarding federal contracts to (federal contractors) companies that pay minimum wage of no less than $10.10/ hr. H.R. 3179, Exempting claims adjusters from Fair Labor Standards Act. Bangladeshi garment factory fires: participation of US retailers/ brands in accord of fire and safety in Bangladesh.

Client expense: $339,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Transportation Security Administration (TSA), U.S. Trade Representative (USTR), White House Office

S. 1706 - Fair Playing Act of 2013 - to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarification. S1687 - Payroll Fraud Prevention Act of 2013 - To amend the Fair Labor Standards Act of 1938 to ensure that employees are not classified as non-employees and for other purposes.

Client expense: $80,000 · 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

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

Federal legislation pertaining to independent contractor status (S.1687)

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

Government targets: Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

H.R. 880 Wall Street Trading and Speculators Tax Act; entire bill H.R. 1579 The Inclusive Prosperity Act; entire bill H.R. 1634 Medical FSA Improvement Act; entire billH.R. 2546 Protect American Investments Act of 2013; entire bill H.R. 2992 Business Activity Tax Simplification Act of 2013; entire bill S. 410 Wall Street Trading and Speculators Tax Act; entire bill 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. 1687 Payroll Fraud Prevention Act of 2013; entire bill S. 1706 Fair Playing Field Act of 2003; entire bill Tax reform: Life insurers and insurance product taxation, property casualty insurance taxation, savings incentives (both qualified and non-qualified), long-term capital investment, municipal bond interest exclusion, corporate tax rate, corporate business deductions, international corporate taxation, employee benefits, and need for workable transition and compliance rules Not yet introduced: House Ways and Means draft proposal for modifying the tax treatment of financial products and impact on life insurance companies, mutual funds, and retail investors Independent contractor reform proposal and impact on independent financial advisers working within the securities industry FATCA: Implementation and global competitive considerations European FTTs and transborder collection obligation on US broker dealers FY 2014 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

Client expense: $450,000 · Firm income: Not reported

Workforce Development - Lobbied to promote the use of registered apprenticeship and training programs in workforce development. No bill.S 1687 - Payroll Fraud Prevention Act of 2013 - A bill to amend the Fair Labor Standards Act of 1938 to ensure that employees are not misclassified as non-employees. Entire bill.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1687 (Payroll Fraud Prevention Act)

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

Government targets: Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, SENATE

S. 1687 Payroll Fraud Prevention Act of 2013 S. 1706 Fair Playing Field Act of 2013

Client expense: $174,750 · Firm income: Not reported

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